2026 (8) TMI 1412

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ee : Sh. Pankaj Goel, Adv For the Revenue : Sh. A. S. Rana, Sr. DR ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre ('Ld. CIT(A)/NFAC' for short), New Delhi dated 25/08/2025 for the Assessment Year 2013-14. 2. The Ld. Counsel for the Assessee arguing on Additiona....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the approval has been granted by the Authority who is not competent under law, consequent assessment order framed based on the said erroneous approval, cannot be sustained. 5. The identical issue has been decided by the Co-ordinate Bench of the Tribunal in the case of Kavita Sharma (supra) in following manners:- "6. Learned Counsel then took us through the relevant notice under Section....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....., cases of information received from any income tax authority requiring action under Section 148 of the Act with the approval of Chief Commissioner of Income Tax concerned can be issued. Further clarification was made on 12th March, 2021 wherein it was clarified vide instruction F.No. 225/40/2021/ITA-II that the notices under Section 148 of the Act can be issued with the approval of CCIT concerne....