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
33.
As regards the second query, the learned A.O. has
fairly conceded that there is no remedy available to the A.O.
in the event of the Competent Authority refusing approval.
34.
The very fact that the scope and ambit of the Act of
1961 does not provide for any remedy / remedies to the A.O.
against the order of approval