DEVASAN INVESTMENTS PVT LTD,DELHI vs. ITO,WARD 7(1), DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’ NEW DELHI
Before: SHRI SATBEER SINGH GODARAAssessment Year: 2016-17
PER SATBEER SINGH GODARA, JM:
This assessee’s appeal ITA no. 4352/Del/2025 for assessment year
2016-17 arises against CIT(A)/ NFAC, Delhi’s order dated 27.05.2025 (DIN &
Order No. ITBA/APL/S/250/2025-26/1076477012(1), in proceedings u/s 147 of the Income-tax Act, 1961, hereinafter referred to as the ‘Act’.
Heard both the parties. Case file perused.
2. It emerges at the outset that first and foremost issue that arises for adjudication is validity of the impugned reopening itself as the learned assessing authority had obtained approval dated 28.07.2022 from Principal Commissioner of Income Tax-01, Delhi u/s 151(i) instead of the prescribed authority under sub 2
3. That being the case, I hereby reject Revenue’s vehement contentions supporting the impugned reopening u/s 147. The assessee succeeds in its instant first and foremost legal ground/ argument in very terms.
All other grounds on merit stand rendered academic.
4. This assessee’s appeal ITA No. 4352/Del/2025 is allowed.
Order pronounced in open court on 20.08.2025 (SATBEER SINGH GODARA)
JUDICIAL MEMBER
*MP*