GOPAL S. PANDIT vs. THE COMMISSIONER OF INCOME TAX
ITA/34/2017HC Karnataka25 Jun 2018
Bench: S.SUJATHA,VINEET KOTHARI
Section 143(3)Section 153ASection 153DSection 260Section 54B
reassessment order, as the case may be, is
required to be passed by the Assessing Officer
with
the
prior
approval
of
the
Principal
Commissioner or Commissioner under sub-section
(12) of Section 144BA.”
7.
Learned Counsel for the Revenue Mr. Jeevan
J. Neeralgi, however, has submitted that there being no
specific requirement in the provisions of Section 153D
