2023 (7) TMI 1315

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....(Junior Standing Counsel, I.T.) For the Opposite Party : Mr. Chitrasen Parida, Advocate. ORDER 1. Mr. Chimanka, learned advocate, Senior Standing Counsel appear on behalf of appellant/revenue. He submits, the Income Tax Appellate Tribunal (ITAT), Cuttack Bench set aside the assessment on erroneous view taken that the prior approvals had been granted without application of mind. 2. Mr. Parida, ....