2021 (12) TMI 1504
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....ated:- 3-12-2021<br>RVWPET No. 188 of 2020 - -<br>Income Tax<br>Dr. S. Muralidhar, Chief Justice And K. R. Mohapatra, Judge For the Petitioners : Mr. T. K. Satapathy, Senior Standing Counsel. Fo....
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....reopening of the assessment was beyond 4 years, it had to have the prior approval of the Commissioner of Income Tax, and there was no such approval in the present case. 2. Consequently, no ground i....
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