2 results for “house property”+ Section 142(1)clear
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In the result, appeal of the assessee is allowed
Bench: Shri Sonjoy Sarma & Shri Girish Agrawal
1. That the entire order under section 148 is null and and no prior approval was taken from the PCIT. 2. That the approval was never granted by the PCIT in first place and was only delegated to the ITO which is not permissible in law as held by the Hon'ble Supreme Court. Even otherwise, no satisfaction is recorded