INCOME TAX OFFICER, GHAZIABAD vs. SURENDERM SINGH, GHAZIABAD

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ITA 913/DEL/2024Status: DisposedITAT Delhi23 July 2025AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that a key issue was the validity of the reopening of assessment due to a lack of proper approval from the prescribed authority under Section 151 of the Act. The approval on record was dated 27.03.2018.

What were the facts?

The case involves an appeal by the Revenue and a cross-objection by the assessee for AY 2011-12. The primary issue raised is the validity of the reopening of assessment.

What were the issues?

The central legal issue is whether the reopening of the assessment was validly conducted, specifically concerning the approval obtained 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

Income Tax Appellate Tribunal, DELHI BENCH G, NEW DELHI

Before: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Adv. &
Hearing: 16.07.2025Pronounced: 23.07.2025

Heard together (2 matters)

ITA No. 913/Del/2024
CO No. 40/Del/2025

Read from the judgment's own cause title. This page is filed under one of them.

Asstt. Year: 2011-12 Income Tax Officer, Vs Surender Singh, 2st Floor, C.G.O-II, Hapur S/o Sh. Mool Chand Singh, Chungi, Ghaziabad-201001 Noor Nagar, Sihani, Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. AFAPT2835F CO No. 40/Del/2025 : Asstt. Year: 2011-12 Surender Singh, Vs Income Tax Officer, S/o Sh. Mool Chand Singh, 2st Floor, C.G.O-II, Hapur Noor Nagar, Sihani, Chungi, Ghaziabad-201001 Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. AFAPT2835F Assessee by : Sh. Sahil Sharma, Adv. & Sh. Sanjay Parashar, Adv. Revenue by : Sh. Manish Gupta, Sr. DR Date of Hearing: 16.07.2025 Date of Pronouncement: 23.07.2025 ORDER

Per Satbeer Singh Godara, Judicial Member:

1.

This Revenue’s appeal and assessee’s cross objection CO No. 40/Del/2025 for Assessment Year 2011-12 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2023-24/1059408804(1) dated 05.01.2024, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”), respectively.

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 27.03.2018 (page 4 in paper book) wherein the learned prescribed authority had accepted the Assessing Officer’s reopening proposal as “Yes, 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.

5.

All other pleadings on merits herein stand rendered academic.

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