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
206C, 206CB, an order imposing
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
