2022 (3) TMI 1592

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..... which has been issued after approval by the JCIT and not the CIT - HELD THAT:- As following the order of this Court in M/S. AMBIKA IRON AND STEEL PVT. LTD., SUNITA DALMIA, NIRU AGARWAL, BIDESH BARAN ROY and others [ 2022 (1) TMI 1291 - ORISSA HIGH COURT] wherein held Officer authorized to record the necessary satisfaction had to be the Chief Commissioner of Income Tax / Commissioner of Income Tax .....

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