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
2 , New Delhi vis- a -
vis, each and every proposal made by the DCIT, Central Circle - 15 ,
New Delhi.
14. The issue which we have to decide is, can these approvals be
treated as fulfilling the mandate of provisions of section 153 D of the
Act vis - a- vis legislative intent of the said section in the statute.
Section