2009 (11) TMI 973

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..... Swati Gupta, Advs. for Respondent in ITA 21/2009 (Common Order) The Income Tax Appellate Tribunal has set aside the re-assessment proceedings, which were opened under Section 151(1)(ii) of the Income Tax Act, on the ground that no prior approval of Joint Commissioner of Income Tax was obtained which is a essential pre-condition for initiating the proceedings. Approval in fact was given by the....