https://www.taxtmi.com/caselaws?id=177502 Prior approval of the Joint Commissioner under Section 153D was in issue because the Revenue argued that the authority had applied its mind and that corrections were later incorporated in the assessment order. The Tribunal, however, recorded a factual finding that no prior approval had been obtained before the Income Tax Officer passed the order. Accepting that factual foundation, the High Court declined to entertain the legal question urged by the Revenue and refused to disturb the Tribunal's conclusion. The revenue appeals were dismissed, with no order as to costs. en-us Tue, 15 Jan 2013 00:00:00 +0530 Mon, 06 Aug 2018 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177502 Prior approval of the Joint Commissioner under Section 153D was in issue because the Revenue argued that the authority had applied its mind and that corrections were later incorporated in the assessment order. The Tribunal, however, recorded a factual finding that no prior approval had been obtained before the Income Tax Officer passed the order. Accepting that factual foundation, the High Court declined to entertain the legal question urged by the Revenue and refused to disturb the Tribunal's conclusion. The revenue appeals were dismissed, with no order as to costs. Case-Laws Income Tax Tue, 15 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177502