JOGINDER SINGH,VILLAGE BAJGHERA vs. ITO WARD 2(2), GURUGRAM

The Assessee has filed this Appeal against the Order of the National Faceless
Appeal Centre (NFAC), Delhi dated 12.07.2025 relating to assessment year 2015-16. The assessee has originally raised as many as 08 grounds. However, he later filed and only argued the following revised grounds of appeal, in lieu of original grounds.
1.1 That the AO has erred on facts and in law in assuming juri iction u/s.
147 which could not be assumed by the AO as the approval u/s. 151
taken by the ITO, Ward 2(2), as noted in the assessment order dated
27.3.2022 passed by the AO was from Pr. CIT, which is not correct in law.
1.2
That approval taken u/s. 151, as noted in order u/s. 147/144 dated
27.3.2022 from Pr. CIT as against approval sought to be taken after lapse of 3 years from the relevant assessment year Pr. Chief
3. I have heard rival contentions and perused the relevant records. It transpires from records i.e. page no. 8 of the Paper Book which is the copy of the approval u/s.
151 of the Act accorded by the PCIT, Faridabad dated 28.3.2021 conveyed to AO based on which notice u/s. 148 dated 29.03.2021 was issued by the AO for assessment year AY 2015-16 which is issued after 3 years from the end of relevant year i.e. on 31.03.2019 and therefore as per relevant provisions u/s. 151(ii) the sanctioning authority has to be PCCIT and not the PCIT. This view has been fortified by the Hon’ble Bombay High Court decision in the case of Balkrishna Barsha Sutar vs. ITO,
Ward 28(1)(1), Mumbai & Ors. Dated 29.4.2024 passed in WP No. 6192 of 2024
wherein the Court has observed as under:-
“4. The impugned order and the impugned notice both dated
20th July, 2022 state that the Authority that has accorded the sanction is the PCIT-27, Mumbai. The matter pertains to assessment yeear (AY) 2017-18 and since the impugned order as well as the notice are issued on 20th
Commissioner of Income Tax & Ors., the sanction is 3

invalid and consequently, the impugned order and impugned notice dated 20th July, 2022 under Sections
148A(d) and 148 of the Act are hereby quashed and asset aside.”
4. In the background of the aforesaid discussions and respectfully following the aforesaid precedent, in my considered opinion, the impugned notice as well as its consequent assessment order has to be quashed. I hold and direct accordingly.
Accordingly, the revised ground no. 1 is allowed. Since no other grounds have been pressed, hence, the same are dismissed as not pressed.
5. In the result, the Assessee’s appeal is partly allowed in the aforesaid manner.
Order pronounced on 20/08/2025. (MAHAVIR SINGH)

VICE PRESIDENT
Date: 20.08.2025

SRBhatnaggar