SURESHBHAI BALUBHAI ASODARIYA,SURAT vs. PR. CIT (CENTRAL)CIRCLE, SURAT, SURAT
In the result, this appeal of assessee is dismissed
ITA 66/SRT/2022[2014-15]Status: DisposedITAT Surat25 Jan 2023AY 2014-15
Bench: Shri Pawan Singh & Dr. Arjun Lal Saini
Section 132Section 143(2)Section 143(3)Section 153ASection 153DSection 254(1)Section 263
153D granted by the JCIT, we find that such approval was granted by JCIT, vide his order dated
24/12/2019, which was received by the Assessing Officer on 26/12/2019. The last paragraph of the assessment order contains the same reference number of approval number which is mentioned in the approved order itself. However, while passing the final assessment order, no such