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| The Tax Publishers2019 TaxPub(DT) 5348 (Pat-Trib) INCOME TAX ACT, 1961
Section 151
Where in copy of ITNS-10 Column Sl. Nos. 12 and 13 was blank Tribunal was thus, in agreement with the contention of DR that the proposal copy for approval might have been given to the assessee as certified copy which was kept in the file of the AO at the time of sending for approval as one office copy, hence, it could not be stated that proper approval was not obtained.
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Reassessment - Approval from competent authority - Proper approval not obtained by AO -
Assessee contested that proper approval had not been obtained from the appropriate authority before initiating the proceedings under section 147/18.Held: On perusal of copy of ITNS-10 column Sl.Nos. 12 & 13 which was blank and this form had been certified by Manish Verma, ITO Ward-2(1), Patna without dated Tribunal noted from the ITNS-10, which was filed by the CIT/DR that Column Nos. 12 & 13 had duly been filled by the appropriate authority. Tribunal was thus in agreement with the contention of DR that the proposal copy for approval might have been given to the assessee as certified copy, which was kept in the file of the AO at the time of sending for approval as one office copy.
REFERRED :
FAVOUR : Against the assessee.
A.Y. : 2010-11
INCOME TAX ACT, 1961
Section 147 Section 148
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