DEXTSOFT SOLUTION P. LT.,NEW DELHI vs. ITO WARD-7(1), NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI S. RIFAUR RAHMANAssessment Year: 2011-12 Dextsoft Solution Pvt. Ltd., 1626/33, 4th Floor, Naiwala, Karol Bagh, New Delhi Vs. Income Tax Officer, Ward-7(1), New Delhi PAN: AABCD9539M (Appellant)
PER SATBEER SINGH GODARA, JM
This assessee’s appeal for assessment year 2011-12, arises against the Commissioner of Income Tax (Appeals)-3 [in short, the “CIT(A)”],
New
Delhi’s order dated
25.11.2019, involving proceedings under section 147/143(3) of the Income-tax Act, 1961
(hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
Assessee by Sh. Ankit Kumar, Adv.
Department by Sh. Rajesh Kumar Dhanesta, Sr. DR
Date of hearing
02.07.2025
Date of pronouncement
02.07.2025
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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, it is a fit case………………”. 3. Learned counsel’s case accordingly is that the impugned reopening itself is invalid since based on a mere mechanical approval of the said prescribed authority. We make it clear that the foregoing clinching fact of the competent authority’s mechanical approval has indeed gone unrebutted from the department side. 5. This assessee’s appeal is allowed. Order pronounced in the open court on 2nd July, 2025 (S. RIFAUR RAHMAN) JUDICIAL MEMBER
Dated: 2nd July, 2025. 3 | P a g e
RK/-