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
penalty under Chapter XXI, an order under Section 154 or
Section
155.
Nowhere
the
provision
refers
to
the
order/sanction/approval of the Competent Authority under
Section 151 of the Act of 1961.
36.
A perusal of Section 246A, which provides for
Appeal before the Commissioner (Appeals), refers to Sections
115VP, 200A, 206CB, 143, 144, 144BA, 115WE, 115WF,
115WG, 147, 150, 153A
