2023 (9) TMI 1752

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....indra Mohan Shrivastava And Hon'ble Mr. Justice Praveer Bhatnagar For the Petitioner(s) : Mr. Akshay Sharma For the Respondent(s) : Mr. Sandeep Pathak ORDER Heard. 2. This petition has been filed by the petitioner challenging the order of approval of PCIT on the submission that the PCIT though has granted approval, the file could not have been routed through the Joint Commission....

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....sioner with his comments. However, it is more than clear from the note sheets itself that the record were placed before the competent authority i.e. PCIT -2, Jaipur who applied its mind and granted approval in terms of requirement of law as provided in Section 151 of the Income Tax Act. 4. The submission of learned counsel for the petitioner is that the case of approval should have been directl....