VINAY GUPTA,DELHI vs. ITO WARD 47(1), NEW DELHI

PDF · subscribers
ITA 4676/DEL/2025Status: DisposedITAT Delhi26 August 2025AY 2013-14Bench: Sh. Satbeer Singh Godara (Judicial Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the approval for reopening was mechanical and lacked proper satisfaction from the prescribed authority, citing the Supreme Court judgment in CIT vs. S. Goyanka Lime and Chemical Ltd. Consequently, the reopening was quashed.

What were the facts?

The assessee's appeal for Assessment Year 2013-14 arose against an order passed by the CIT(A)/NFAC, Delhi, concerning proceedings under Section 147 read with Section 144 of the Income Tax Act, 1961. The primary issue raised was the validity of the reopening of assessment.

What were the issues?

The primary issue was the validity of the reopening of assessment due to a lack of valid approval from the prescribed authority under Section 151 of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 151

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

Hearing: 26.08.2025Pronounced: 26.08.2025

Asstt. Year : 2013-14 Vinay Gupta, Vs Income Tax Officer, C/o Kapil Goel, Adv., Ward-47(1), G-8/5, Sector-11, (Opposite SFS New Delhi-110002 Apartments), Rohini, New Delhi-110085 (APPELLANT) (RESPONDENT) PAN No. BMNPK6996D Assessee by: Sh. Kapil Goel, Adv. Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 26.08.2025 Date of Pronouncement: 26.08.2025 ORDER This assessee’s appeal for Assessment Year 2013-14, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1074474247(1) dated 13.03.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

It emerges during the course of hearing that there arises the first and foremost issue of validity of the reopening itself for want of a valid approval by the learned prescribed authority u/s. 151 of the Act. The tribunal’s attention is invited to the approval dated 30.03.2021 (placed on case file) wherein the learned prescribed authority had accepted the Assessing Vinay Gupta Officer’s reopening proposal as “I am satisfied………”. This being the clinching factual position emanating from the record, we hereby quote CIT vs. S. Goyanka Lime and Chemical Ltd. (2023) 453 ITR 242 (SC) that such a mechanical approval vitiates the entire reopening; and therefore, we accept the instant legal ground in very terms. This reopening is quashed therefore.

4.

All other pleadings on merits stand rendered academic.

5.

This assessee’s appeal is allowed. Order Pronounced in the Open Court on 26/08/2025.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →