DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. MAHAVEER KUMAR JAIN, JAIPUR
In the result, the both the appeals of the Revenue as well as CO's of\nthe assessee are dismissed\nOrder pronounced in the open court on 03/10/2024
ITA 469/JPR/2024[2011]Status: DisposedITAT Jaipur03 Oct 2024
For Appellant: Shri Tanju Agarwal AdvocateFor Respondent: Shri Ajey Malik, CIT-DR
Section 69
45A;\nthe authorisation under sub-section (1A) of section 132 by a 59 [Chief\nCommissioner or Commissioner] shall be in Form No. 45B.\nEvery authorisation referred to in sub-rule (2) shall be in writing under the\nsignature of the officer issuing the authorisation and shall bear his seal.\nXXX\nXXX\nXXX\nIf we peruse all these provisions together
