2024 (3) TMI 1346

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..... ER 1. We had admitted the instant appeal in terms of our order dated 01 February 2024 and framed the following question for consideration: "a) Whether the supervisory and advisory involvement of the approving authority would be liable to be borne in consideration while examining the validity of the approval accorded under Section 153D of the Act?" 2. We note that the question which stands pos .....

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..... ne Del 4159] having come to be dismissed by this Court on 13 July 2023. 4. Accordingly, while we dismiss the instant appeal following the reasons assigned in the earlier case of Anuj Bansal, we leave the question pertaining to the effect and impact of Section 144A of the Act as well as of the provisions contained in the Search and Seizure Manual, 2007, open to be addressed in appropriate proceedi .....

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