2017 (3) TMI 1860

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..... This is assessee's appeal for Assessment Year 2007-08 against the order dated 19.09.2016 passed by the ld. CIT(A). 2. The first issue raised is that the ld. CIT(A) has erred in upholding the assumption of jurisdiction by the AO for reassessment. 3. The ld. Counsel for the assessee has contended that as per the assessment record, the sanction was taken from the Addl. DIT; that while givi....

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.... 4. The ld. DR placed strong reliance on the impugned order. 5. The AO, vide proforma (APB-83-84), shought approval/sanction of the Addl. DIT for initiating proceedings under sections 147/148 of the Act against the assessee. The Addl. DIT accorded the sanctioned (APB 84) by stating: "Yes this is a fit case for action under sections 147/148 of the IT Act". The sanction is stated to have b....