In the result ground No. 5 of the appeal of the assessee is allowed
Bench: Shri H. S. Sidhu & Shri Prashant Maharishi
u/s 148 is enclosed herewith for your perusal (refer page no. 51 of the Paper Book). 1.5. However, the Appellant would like to inform your Honors that copy of the said approval was never provided to the Appellant. Further, when during the course of hearings before DRP when the AR requested Hon'ble DRP Members that copy of the approval