2020 (3) TMI 1422

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..... 's appeal for assessment year 2010-11, arises against the Commissioner of Income-tax (Appeals)-Dhanbad's order dated 09.08.2019 passed in case No. CIT(A),Dhanbad/10102/2017-18, involving proceedings u/s. 144 r.w.s. 147 of the Income Tax Act, 1961; in short 'the Act'.  Heard both the parties. Case file perused. 2. Learned counsel submits the Assessing Officer's re-opening reasons read as und .....

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..... an four years have been passed from the end of the relevant assessment year and tax effect on income escaping assessment is more than one lah. Hence, the approval of Pr. Commissioner of Income Tax is necessary. Therefore, the proposal is being sent to the Pr. Commissioner of Income tax, Dhanbad for kind perusal and approval." 3. Learned departmental representative fails to dispute that the Assess .....

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