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TMI Blog2022 (1) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Khalsa, Mr. Ashok Pophare Additional CIT, CR-6, Mumbai and Ms. Irina Garg, Principal CIT, Central-3, Mumbai who are the officers who have signed on the Form for re-opening under Section 151 of the Act, to explain the basis on which re-opening was approved when the form had errors. If these three officers or any of them is not in service, such person need not file the affidavit but the others in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Form for re-opening or the Additional CIT who recommended or the Principal CIT who granted the approval. Hence, we are not inclined to and do not accept the explanation of Mr. Yadav. The three persons, i.e., one Mr. Trilochan Singh Khalsa who was DCIT at that time or Mr. Ashok Pophare, Additional CIT who recommended the issuance of approval and Ms. Irina Garg who was the Principal CIT who grant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The affidavits in compliance with the order dated 21st December, 2021, to be filed within three weeks from today. 4. In the order dated 21st December, 2021 in Paragraph No.1 the words Schedule 8 and Schedule 9 be corrected to read as Column 8 and Column 9 . Rest of the order remains unaltered. 5. Stand over to 28th February, 2022. 6. Ad-interim relief, if any, to continue till the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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