BISWAJIT BEHERA vs. INCOME TAX OFFICER, WARD-4(2), BBSR
ITA/17/2024HC Orissa08 Oct 2024
Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA
1) of section 153 B, except with the prior
approval of the Joint Commissioner. Provided that
nothing contained in this section shall apply where the
assessment or reassessment order, as the case may be,
is required to be passed by the Assessing Officer with
the prior approval of the Commissioner under sub-
section (12) of section