SARWAN HAZARI AHUJA,DELHI vs. INCOME TAX OFFICER, NOIDA

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ITA 3241/DEL/2025Status: DisposedITAT Delhi23 July 2025AY 2012-2013Bench: Sh. Satbeer Singh Godara (Judicial Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the approval for reopening, which was a mechanical acceptance of the Assessing Officer's proposal, vitiated the entire reopening process. Therefore, the reopening was quashed.

What were the facts?

The assessee filed an appeal against an order arising from proceedings under section 144 of the Income Tax Act. The primary issue raised was the validity of the reopening of the assessment.

What were the issues?

The core issue was the validity of the assessment reopening due to the lack of a proper and non-mechanical approval from the prescribed authority as required under section 151 of the Act.

Which sections of the Income-tax Act were involved?

Section 144,Section 151,Section 143(3)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

Hearing: 23.07.2025Pronounced: 23.07.2025

ORDER This assessee’s appeal for Assessment Year 2012-13 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1075223207(1) dated 29.03.2025, in proceedings u/s 144 of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

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 13.03.2019 wherein the learned prescribed authority had accepted the Assessing Officer’s reopening proposal as “Yes I am satisfied………”. This being the clinching Sarwan Hazari Ahuja 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.

4.

All other pleadings on merits stand rendered academic.

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