2009 (11) TMI 973

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..... H MRIDUL, JJ. Present: Ms. P.L. Bansal, Adv. for the Appellant. Mr. R.K. Mishra, Adv. for Respondent in ITA 1437/2006. Mr. Sanat Kapoor and Ms. Swati Gupta, Advs. for Respondent in ITA .....

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..... h is a higher authority than the Joint Commissioner of Income Tax. However, in view of the provisions of Section 151 of the Income Tax Act, it was necessary to obtain the approval of the designated au .....

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