2023 (7) TMI 1315

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.....T.), Mr. Avinash Kedia, Advocate, (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 with....