Principal Commissioner Of Income Tax Central Kanpur vs. Rajan Rajesh Kumar
The Appeal stands dismissed without being admitted
ITA/12/2024HC Uttarakhand17 Dec 2025
Bench: This Court Being Aggrieved By The Judgment & Order Dated 08.02.2024, Whereby The Appellate Tribunal Was Pleased To Allow The Appeal Of The Respondent. 3.
For Appellant: Mr. Hari Mohan Bhatia, learned counsel
Section 133ASection 151
E.
Chuga Mal Rajpal- 79 ITR 603 (SC) Larger
Bench.”
13.
Per contra, the Revenue contended that the
approval granted is in accordance with law.
14.
The undisputed fact is that action was initiated by
the A.O. under Section 147 of the Act on the basis of the
documents, i.e. LP 186 & 187 impounded during the course of
the search
