2022 (10) TMI 1176

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....ANMEET PRITAM SINGH ARORA For the Petitioner : Mr. Ramesh Singh, Senior Advocate along with Mr. Sumit K. Batra and Mr.Manish Khurana, Advocates For the Respondents : Mr. Sunil Agarwal, Senior Standing Counsel for Revenue along with Mr.Tushar Gupta, Junior Standing Counsel for Revenue and Mr.Utkarsh Tiwari, Advocate ORDER CM APPL. 43464/2022 (for exemption) Exemption allowed, subject....

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....ned Additional Commissioner under Section 153D of the Income Tax Act, 1961 ('the Act') vide letter dated 28th March, 2013 was invalid and hence, all proceedings emanating therefrom in one of the cases were set aside. He states that the permission to seek approval and the sanction letter for approval under Section 153D of the Act was by virtue of a single request/ permission, both dated 28th Mar....