BIBHUDUTTA PANDA,BHUBANESWAR vs. ASST.CIT CORPORATE CIRCLE-1(2), BHUBANESWAR
In the result, all appeals of the assessee stand allowed
ITA 80/CTK/2022[2011-12]Status: DisposedITAT Cuttack01 Feb 2023AY 2011-12
Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita Nos.76 To 81/Ctk/2022 (ननधाारण वषा / Assessment Years :2007-2008 To 2012-2013) Bibhudutta Panda, Vs Acit, Corporate Circle-1(2), Plot No.73 & 74, Jayadev Vihar, Bhubaneswar Bhubaneswar-751013 Pan No. :Adapp 6398 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..
For Appellant: Shri S.K.Agrawalla/S.K.Hota, ArsFor Respondent: Shri M.K.Gautam, CIT-DR
Section 142(1)Section 153ASection 153D
233 (Karnataka) to submit that the Hon‟ble
High Court has categorically held that the approval under section 153D do not require any opportunity of hearing to be
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ITA Nos.76-81/CTK/2022
given to the assessee by the authority who has to approve draft assessment order passed by the Assessing Authority.
It was the submission that the said provisions of section
