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Facts
The assessee's appeal for AY 2017-18 arose against the order of the CIT(A)/NFAC. The case involved proceedings under Section 147 read with Section 144 of the Income-tax Act, 1961.
Held
The Tribunal held that the reopening of assessment was invalid because the approval obtained from the prescribed authority under Section 151 was mechanical, merely stating "yes I am satisfied". This fact went unrebutted by the department.
Key Issues
The primary issue was the validity of the reassessment proceedings, specifically concerning the mechanical approval obtained under Section 151 of the Income-tax Act.
Sections Cited
147, 144, 151
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Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI S. RIFAUR RAHMAN
Assessment Year: 2017-18 Vs. Income Tax Officer, Sh. Deepak Kumar, X/828, Chand Mohalla, Ward-58(7), Gandhi Nagar, New Delhi New Delhi PAN: AOYPK4121J (Appellant) (Respondent) Assessee by Sh. Raghav Sharma, CA Ms. Agni Chaudhary, Adv. Department by Ms. Pooja Swaroop, CIT(DR) Date of hearing 02.07.2025 Date of pronouncement 18.07.2025 ORDER
PER SATBEER SINGH GODARA, JM
This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1064093472(1), dated 15.04.2024 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.
It emerges during the course of hearing that there arises the first and foremost issue of the validity of the impugned reopening itself, which goes to the root of the matter. This is for the precise reason that the learned counsel representing assessee has invited our attention to the prescribed authority’s section 151 approval to the Assessing Officer’s reopening proposal, wherein, he has recorded “yes I am satisfied”.