2022 (3) TMI 1388

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..... much as the prior approval of the Chief Commissioner, Income tax had not been accorded - HELD THAT:- As asserted that as per the afore-noticed instructions the CCIT was enjoined to call for the list of the potential cases along with details and evidences from the Subordinate Authorities and thereafter upon careful examination was to suggest to the A.O. the potential cases to be taken for considera .....

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..... For the Petitioner : Mr. Salil Kapoor, Advocate, Ms. Soumya Singh, Advocate and Mr. Sumit Lalchandani, Advocate. For the Respondent : Satya Pal Jain. ORDER Inter alia contends that the exercise of reopening in the present case is not in consonance with the instructions dated 04.03.2021 issued by the CBDT and further clarified on 12.03.2021 (Annexure P-15) inasmuch as the prior app .....

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