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