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
133A,
other than under sub-section (2A) [***] of that
section, on or after the 1st day of April, 2021, in
the case of the assessee; or
(iii) the Assessing Officer is satisfied, with the
prior approval of the Principal Commissioner or
Commissioner,
that
any
money,
bullion,
jewellery or other valuable article or thing,
seized or requisitioned under section
