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TMI Blog2022 (10) TMI 1176X X X X Extracts X X X X X X X X Extracts X X X X ..... oner under Section 153D - as stated approval sought by AO in almost 35 cases (including that of the Petitioner) was granted instantaneously without following the rules - HELD THAT:- Petitioner states that there has been failure on part of the Respondents to follow the fundamental principles of judicial discipline and hierarchy which provide for following the judgments and orders passed by the hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Sumit K. Batra and Mr.Manish Khurana, Advocates For the Respondents : Mr. Sunil Agarwal, Senior Standing Counsel for Revenue along with Mr.Tushar Gupta, Junior Standing Counsel for Revenue and Mr.Utkarsh Tiwari, Advocate ORDER CM APPL. 43464/2022 (for exemption) Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act ) vide letter dated 28th March, 2013 was invalid and hence, all proceedings emanating therefrom in one of the cases were set aside. He states that the permission to seek approval and the sanction letter for approval under Section 153D of the Act was by virtue of a single request/ permission, both dated 28th March, 2013. He states that the approval sought by the Assessing Officer, in almost ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emand. This Court is of the view that the petitioner has the option to file an interim application before the Tribunal. Needless to state, that if such an application is filed, the same shall be considered in accordance with law. This Court clarifies that it has not commented on the merits of the controversy. The rights and contentions of all the parties are left open. The writ petition a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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