ALI MOHAMMAD,GHAZIABAD vs. ACIT, CIRCLE-2(1)(1), GHAZIABAD

ITA 5608/DEL/2024Status: DisposedITAT Delhi30 July 2025AY 2014-15Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M BALAGANESH (Accountant Member)21 pages
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What did the Tribunal hold?

The Tribunal held that the notice under Section 148 was issued prior to the mandatory approval under Section 151. Therefore, the notice and the consequential assessment order were bad in law and liable to be quashed.

What were the facts?

The Assessing Officer (AO) issued a notice under Section 148 of the Income Tax Act, 1961, digitally signed at 3:34 am on March 31, 2021. The approval from the Principal Commissioner of Income Tax (PCIT) under Section 151 was digitally signed at 3:35 am on the same day. The assessee contended that the notice was issued without valid prior approval.

What were the issues?

Whether the notice issued under Section 148 is valid when the approval under Section 151 was obtained after the issuance of the notice.

Which sections of the Income-tax Act were involved?

Section 148,Section 151,Section 144,Section 147

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI M BALAGANESH

For Appellant: Shri Deepanshu Agarwal, CA
For Respondent: Shri Ajay Kumar Arora, Sr. DR
Hearing: 05.06.2025

PER C.N. PRASAD, J.M.

This appeal is filed by the Assessee against the order of the Ld. Commissioner of Income Tax, NFAC dated 14.11.2024 for the AY 2014-15. The assessee raised the following grounds:

“(1) That the Ld. CIT(A) erred in law in upholding the validity of the action of the Ld. AO in reopening the case of the appellant u/s 148 of the Income Tax Act, 1961 since the notice was issued without prior necessary approvals U/s 151 of I. Tax Act.

Hence the Assumption of Juri iction by Ld. AO is illegal & Assessment deserve to be quashed reliance

1 has been place on the Hon'ble Bombay H

The order continues below.

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