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2023 (7) TMI 1315 - HC - Income TaxAssessment u/s 153A - Assessment set aside as prior approvals u/s. 153D had been granted without application of mind - Revenue had urged non-applicability of Serajuddin and Co. Kolkata [2023 (3) TMI 785 - ORISSA HIGH COURT] case - HELD THAT:- The appeal is covered by M/s. Dillip Construction [2023 (6) TMI 1328 - ORISSA HIGH COURT] as held approval does not even say the Joint Commissioner had perused the files. As such, the contention sought to be raised in the appeal is covered by Serajuddin and Co. Kolkata 2023 (3) TMI 785 - ORISSA HIGH COURT]. In the circumstances, no substantial question of law arises for admission of it.
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