In the result, appeal of the assessee is allowed
Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad
reassessment shall be passed by the assessing officer below the rant of Joint Commissioner in respect of each assessment year referred to in clause (b) of sub-section (1) of Section 153A or assessment year referred to in clause (b) of sub-section (1) of Section 153B except with the prior approval of Joint Commissioner.” 14. When the approval given