SHRI KRISHNA EDUCATIONAL TRUST,KURUKSHETRA vs. DCIT CENTRAL CIRCLE, DEHRADUN
In the result, all the appeals of the assessee are allowed
ITA 167/DDN/2019[2008-09]Status: DisposedITAT Dehradun22 Dec 2023AY 2008-09
Section 10Section 127Section 132Section 143(3)Section 153ASection 153A(1)(a)Section 153CSection 153D
reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the [Principal
Commissioner or] Commissioner under sub-section (12) of section 144BA."
The Tribunal while quashing the assessment order had relied upon its earlier decision in Navin Jain and Others (Supra) wherein a detailed discussion has been made with