https://www.taxtmi.com/caselaws?id=303809 The Tribunal allowed the Revenue's appeals challenging the CIT(A)'s order due to the absence of permission u/s 153D from JCIT for de novo assessment proceedings. The Tribunal disagreed with the CIT(A)'s interpretation, stating that the Assessing officer had obtained permission u/s 153D before the original assessment order u/s 153A, establishing jurisdiction. The subsequent fresh assessment order did not require new approval. Therefore, the Tribunal set aside the CIT(A)'s orders, remanding the matter to CIT(A) for further proceedings without the need for fresh approval u/s 153D. en-us Mon, 02 Jan 2017 00:00:00 +0530 Wed, 17 Aug 2022 08:05:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303809 The Tribunal allowed the Revenue's appeals challenging the CIT(A)'s order due to the absence of permission u/s 153D from JCIT for de novo assessment proceedings. The Tribunal disagreed with the CIT(A)'s interpretation, stating that the Assessing officer had obtained permission u/s 153D before the original assessment order u/s 153A, establishing jurisdiction. The subsequent fresh assessment order did not require new approval. Therefore, the Tribunal set aside the CIT(A)'s orders, remanding the matter to CIT(A) for further proceedings without the need for fresh approval u/s 153D. Case-Laws Income Tax Mon, 02 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303809