GOPAL S. PANDIT vs. THE COMMISSIONER OF INCOME TAX

Bench: S.SUJATHA,VINEET KOTHARI

153D of the Act requires a prior Date of Judgment 25-06-2018, ITA No.34/2017 Gopal S. Pandit Vs The Commissioner of Income Tax & another . 9/16 approval of the Draft Assessment Order by the higher Authority, namely, the Joint Commissioner in the present case, because the Assessment Order was passed by the Authority below the rank of the Joint Commissioner

THE PR COMMISSIONER OF INCOME TAX vs. M/S VSL MINING COMPANY PVT LTD

Appeal is dismissed as being

Bench: S.G.PANDIT,C.M. POONACHA

disallowance of deduction claimed under Section 10B of the IT Act has noticed that the said aspect is covered by a coordinate Bench judgment of this Court in the case of Tata Elxsi Ltd., v. ACIT7. Having regard to the fact that the Tribunal has decided the matter in accordance with a judgment of this Court, the Revenue