SHRI TARACHAND KHATRI,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, JABALPUR
In the result, Ground No.1
ITA 21/JAB/2019[2016-17]Status: DisposedITAT Jabalpur17 Jan 2020AY 2016-17
Bench: Shri Bhavnesh Saini & Shri Sanjay Arora
For Appellant: Shri Pawan Ved, Advocate &For Respondent: Shri H.P. Meena, D.R
Section 132Section 132(1)Section 153ASection 153D
reassessment shall be passed by the assessing officer below the rank 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.” Therefore, for passing the impugned
