In the present case, the first reassessment proceedings were initiated after obtaining approval from the Additional CIT, Range-3, Jamshedpur, where subsequently reassessment order dated 31.03.2016 was passed. Thereafter the case was reopened once again after taking the approval of PCIT-Jamshedpur, where the reassessment order was passed on 15.12.2017. The appeal was filed before the CIT(A) against the order dated 15.12.2017, which vide order dated 14.12.2018 dismissed the appeal of the assessee. Being aggrieved an appeal was filed before the ITAT who set aside the order dated 31.03.2016 after recording a finding that the reassessment proceedings were initiated after taking approval from Addl. CIT, Range-3, Jamshedpur whereas the approval of Pr. CCIT or PCIT should have been obtained. The High Court observed that the ITAT misdirected itself by going into the facts of the reassessment order dated 31.03.2016 where the appeal arose out of the reassessment order date 15.12.2017. By allowing the appeal of the assessee which arose from CIT(A) order dated 14.12.2018 which was against the reassessment order dated 15.12.2017 the ITAT has adversely affected the legality and validity of the reassessment order dated 15.12.2017. Therefore, the matter was remanded to the ITAT for fresh adjudication. (AY.  2010-11)