section (1) of Section 153-A ] or the assessment
year referred to in clause (b) of sub-section (1) of Section 153-B ,
except with ... power.
***
19. The careful and conjoint reading of Section 153A(1) and
Section 153D leave no room for doubt that approval with
respect
section (1) of Section 153-A ] or the
assessment year referred to in clause (b) of sub-section (1) of
Section 153-B , except with ... power.
***
19. The careful and conjoint reading of Section 153A(1) and
Section 153D leave no room for doubt that approval with
respect
provisions contained in the Manual. The ultimate approval
accorded under Section 153D of the Act, learned counsel submits, is
liable to be construed ... consideration while examining the validity of the
approval accorded under Section 153D of the Act?
6. We accord liberty to learned counsels for parties
material on the record including
the approval granted in terms of Section 153D of the Income Tax Act,
1961 ['Act'].
Let the same
consideration
while examining the validity of the approval accorded under
Section 153D of the Act?"
2. We note that the question which stands posited ... Server on 02/04/2024 at 21:36:40
approval under Section 153D of the Act was a common and composite
order which was framed
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