In the result, both the appeals of the applicants are dismissed
Bench: Us, The Same Are Being Disposed Of By Way Of A Common Order.
153C with the approval of the Principal Commissioner or Commissioner as referred to in sub-section (12) of section I.T.A Nos. 22 & 23/Rjt/2020 A.Y. 2016-17 Page No 7 Smt. Bhavnaben Shitalbhai Ravani & Smt. Shitalbhai Rasiklal Ravani vs. CCIT(TDS) 144BA or an order passed under section 154 or section 155 in respect of such order; (f) an order passed