2016 (9) TMI 508

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..... r - Held that:- We have perused the order dated 22.10.2010 refusing to renew the approval for the period 01.04.2008 onwards. From the said order it is evident that the initial grant of approval was ordered by the Minister but the same was conveyed by the Director. The order dated 22.10.2010, recites that the decision not to extend the approval was approved by the prescribed authority. It has been .....

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..... rs. Anil Katiyar, Adv. for the Petitioners. ORDER 1. Leave granted. 2. By the order under challenge the rejection/refusal of extension of approval under Section 35(1)(ii) of the Income Tax Act, 1961 was set aside by the High Court on the ground that the same was made by the Director and not by the competent authority i.e. the Finance Minister. Aggrieved the Union of India is in appea .....

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