Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

sections 147 to 151 shall apply as they stood immediately before the commencement of the Finance (No. 2) Act, 2024.] Further, AO while passing the order has not taken approval from Range Head as per the provision of sec. 148B being applicable provision on the other side took administrative approval from Range Head as per the Board order dated