2024 (9) TMI 795

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..... sense we get is that the second condition requiring AO to obtain prior approval of the specified authority was not fulfilled, as otherwise, there was no good reason not to furnish the same to the petitioner along with the document which contained the AO s reasons for holding the belief that income otherwise chargeable to tax had escaped assessment. HELD THAT:- In view of the categorical finding re .....

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