Order of Competent Authority granting or refusing sanction u/s. 151 is not appealable order

PCIT Vs Rajan Rajesh Kumar (Uttarakhand High Court)

Uttarakhand High Court held that order of the Competent Authority granting sanction or approval or refusing to grant sanction or approval u/s 151 of the Income Tax Act of 1961 is neither a revisable order, nor an appealable order.

Facts- Appellant, Principal Commissioner of Income Tax (Central), Kanpur, is before this Court being aggrieved by the judgment and order dated 08.02.2024, whereby the Appellate Tribunal was pleased to allow the Appeal of the respondent. The case, canvassed by the Assessee before

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