SHRI CHETAN SHARMA,KANPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR

In the result, both appeals are allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

reassessment shall be passed by an 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 153B, except with the prior approval of the Joint Commissioner.] In case of assessments u/s 153A provision for prior approval under section 153D has been made. Approval can onO0ly

ALLIANCE NIRMAAN LIMITED,BAREILLY vs. PCIT, BAREILLY

In the result, the appeal of the assessee is allowed

194 Taxman 57 (Delhi High\nCourt)\n8.\nHaryana Coach Body Builders [2006] 10 SOT 736 (Delhi)\n9.\nCIT vs. Mohd. Ishaq Mohd. Gulam 276 ITR 13 (MP)\n10.\nCIT vs. Ganpat Ram Bishnoi 152 Taxman 242 (Raj), 296 ITR\n292\n11.\nBalram Manmani vs. ACIT 7 SOT 368 (Lucknow ITAT)\n12.\nSalora International vs. ACIT 02 SOT 705 (Delhi Tribunal

SH. SUKHVINDER SINGH,KANPUR vs. PR CIT, CENTRAL, KANPUR

In the result, both appeals filed by the assessee are allowed for statistical purposes

reassessment shall be passed by an 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 153B, except with the prior approval of the Joint Commissioner.]\n\nIn case of assessments u/s 153A provision for prior approval under section 153D has been made. Approval