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
148A are not orders, as sought to be contended by the
appellant’s counsel. Thus, a close examination of Chapter-XX
of the Act of 1961 would reveal and clarify that the order of
the Competent Authority granting sanction or approval or
refusing to grant sanction or approval u/s 151 of the Act of
1961 is neither a revisable order
