2024 (3) TMI 1346

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..... , including the Internal Correspondence Folder and the record filed would appear to indicate the manner in which the case proceeded at different levels in the office of the appellant As the undisputed position which emerges is that the approval u/s 153D of the Act was a common and composite order which was framed in the case of the respondent-assessee. The invalidity of that approval is an aspect .....

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..... tion for consideration: a) Whether the supervisory and advisory involvement of the approving authority would be liable to be borne in consideration while examining the validity of the approval accorded under Section 153D of the Act? 2. We note that the question which stands posited essentially rests upon additional material which have been placed for our consideration by the appellant, including t .....

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