2026 (6) TMI 870

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....THA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, NFAC dated 05.08.2025 for the assessment year 2015-16 as per the grounds of appeal on record. 2. In the Additional Ground of Appeal, the assessee has assailed as follows: "In the facts and circumstances of the case and in law, the assessment order passed on 31/....

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....T Notification No.S.O.2813(E)[No.56/2014], dated 03.11.2014, the hierarchy of the Income Tax Authorities is explained where the Pr. Chief Commissioner of Income Tax is the superior authority then the Chief Commissioner of Income Tax. 4. As per Section 151(ii) of the Income Tax Act, 1961 (for short 'the Act'), the approval has to be given by the Pr. Chief Commissioner of Income Tax and if he is ....

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....e statute i.e. Section 151(ii) of the Act, hence, submissions of the Ld. Sr. DR are sans any merit. 5. The jurisdiction of the Chief Commissioner of Income Tax to grant approval u/s. 151 of the Act is expressly contingent upon the absence of the Pr. Chief Commissioner of Income Tax. In this case, the Pr. Chief Commissioner of Income Tax having jurisdiction over Madhya Pradesh and Chhattisgarh i....