SINGHAL FASTENERS COMPANY PRIVATE LIMITED,NEW DELHI vs. ITO WARD - 23(4), NEW DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. Manish Agarwal
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2007-08, arises against the CIT(A)-31, New Delhi’s in case No. 233/17-
18/58/15-16 dated 27.10.2020, in proceedings u/s 147/143(3) of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
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 07.03.2014 (page 144 in paper book) wherein the learned prescribed authority had accepted the Assessing Singhal Fasteners Company Pvt. Ltd. 2 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.
All other pleadings on merits stand rendered academic.
This assessee’s appeal is allowed. Order Pronounced in the Open Court on 30/07/2025. (Manish Agarwal) (Satbeer Singh Godara) Accountant Member Judicial Member
Dated: 30/07/2025
*Subodh Kumar, Sr. PS*