2015 (9) TMI 1458

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....Respondent Through: Mr. Sudesh Garg, Advocate   O R D E R 1. This appeal by the Revenue is directed against the order dated 28th November 2014 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 3086/Del/2013 for the Assessment Year ('AY') 2009-10. The question sought to be urged is whether the ITAT was correct in upholding the order of the CIT (A) that since....

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.... prior approval of the Addl. CIT Central Range-III, New Delhi vide his letter dated 28th December, 2010. He submits that this was the prior approval that was required, in terms of Section 153 D of the Act, to initiate proceedings under Section 153 C of the Act. 5. The learned Counsel for the Revenue states that he needs some time to examine this aspect. At his request list on 29th September, 20....