2023 (11) TMI 1254

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..... /s 153D - as decided by HC [ 2023 (3) TMI 785 - ORISSA HIGH COURT] ITAT has correctly set out the legal position while holding that the requirement of prior approval of the superior officer before an order of assessment or reassessment is passed pursuant to a search operation is a mandatory requirement of Section 153D and that such approval is not meant to be given mechanically. The Court also con .....

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