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
139:
Provided that no notice under this section shall be issued
unless there is information with the Assessing Officer which
suggests that the income chargeable to tax has escaped
assessment in the case of the assessee for the relevant
2025:UHC:11294-DB
16
assessment year and the Assessing Officer has obtained prior
approval of the specified authority
