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
24
43.
The proceedings seeking initiation under Section
148 or 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
