Search Results Page
Search Results
1 - 10 of 70 (0.48 seconds)Section 153A in The Income Tax Act, 1961 [Entire Act]
Section 115BBE in The Income Tax Act, 1961 [Entire Act]
Section 68 in The Income Tax Act, 1961 [Entire Act]
Section 250 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 144 in The Income Tax Act, 1961 [Entire Act]
Section 151 in The Income Tax Act, 1961 [Entire Act]
Section 136 in The Income Tax Act, 1961 [Entire Act]
The Pr. Commissioner Of Income Tax And ... vs Sapna Gupta on 12 December, 2022
ITA Nos.1252 to 1255/CHD/2024 &
ITA Nos.116, 181,457/CHD/2025
28
11.3 The Hon'ble Allahabad High Court has rendered his
decision on this issue in the case of Pr. CIT Vs Sapna Gupta
reported in 147 taxman.com 288. In paragraph No. 13 of the
judgement, Hon'ble High Court has observed that this
approval is not only to be granted after application of
independent mind to the m ater ial on record but this approval
has to be granted for each assessment year in respect of each
assessee separately. W e deem it appropriate to take note of
this obser vation from paragraph No. 13, which r eads as under: