2021 (12) TMI 1504

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..... 88 of 2020 - -
Income Tax
Dr. S. Muralidhar, Chief Justice And K. R. Mohapatra, Judge For the Petitioners : Mr. T. K. Satapathy, Senior Standing Counsel. For the Opposite Party : Mr. Sidhartha .....

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..... years, it had to have the prior approval of the Commissioner of Income Tax, and there was no such approval in the present case. 2. Consequently, no ground is made out for reviewing the order dated 2 .....

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