PRINCIPAL COMMISSIONER OF INCOME TAX,BHUBANESWAR vs. INDUSTRIAL DEVELOPMENT CORPORATION OF ORISSA LTD.
ITA/38/2017HC Orissa14 Nov 2022
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN
Section 143(3)Section 153ASection 153DSection 260
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
