2013 (1) TMI 790

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..... AO in the final assessment order? - Held that:- Admittedly the finding of fact was recorded by the Tribunal that no prior approval of the Joint Commissioner was taken before Income Tax officer passing the order. In view of the above, we see no reason to entertain the proposed question. Hence, the aforesaid appeals are dismissed with no order as to costs. - INCOME TAX APPEAL (L) NO.1416 OF 2012 .....

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..... at the approval of the Joint Commissioner of Income Tax under Section 153D of the Income Tax Act, 1961 has not been obtained. This is factually incorrect as the impugned order dated 30/3/2012 in Para 7 records as under : In an alternative submission, the learned D.R. requested to set aside the file to the A.O. or learned CIT(A), so that defect in not obtaining the approval of the Joint Commiss .....

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