TaxTMI 
TaxTMI 
2019 (12) TMI 829
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....r the Opp. Parties : Mr. T.K. Satapathy, Senior Standing Counsel ORDER By way of this writ petition, the petitioner has challenged the notice dated 27.03.2009 (Annexure-1) issued by the Assistant Commissioner of Income Tax, Bhubaneswar under Section 148 of the Income Tax Act, 1961 (for short 'the Act') after obtaining necessary approval of the Additional Commissioner of Income Tax. 3. Mr. Ray, ....
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....er or Principal Commissioner or Commissioner. The authority has taken permission of the Additional Commissioner, who is not competent under Section 151(1) of the Act to record such satisfaction. 'Joint Commissioner' is defined under subsection 28-C of Section 2 of the Act, which reads as under: "28-C. "Joint Commissioner" means a person appointed to be a Joint Commissioner of Income Tax or an Ad....
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....6 ITR 545 (Bom) and Ramballabh Gupta -v- Assistant Commissioner of Income- Tax and others, reported in (2007) 288 ITR 347 (MP). 6. Mr. Satpathy, learned counsel for the opposite parties tried to justify the impugned notice by relying upon the averments in the counter affidavit which has been filed by the Department pursuant to the notice issued by this Court, wherein it has been stated at paragra....
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.... which was taken from the Additional Commissioner of Income Tax, Range- 1, Bhubaneswar. Since the regular assessment made u/s. 153A was annulled by the Ld. CIT (A), Bhubaneswar vide order passed in ITA No. 0002/2010-11 dated 18.10.2011, it was not required to take approval u/s. 151(1) of the Income Tax Act from the Commissioner or the Principal Commissioner of Income Tax. Therefore, the approval....