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Facts
The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2011-12, involving proceedings under Section 143(3) of the Income-tax Act. The primary issue was the validity of the reopening of the assessment.
Held
The Tribunal held that the reopening of the assessment was invalid because the approval obtained from the prescribed authority was mechanical. The department failed to rebut this contention.
Key Issues
The main issue was the validity of the reopening of the assessment due to a mechanical approval by the prescribed authority under Section 151 of the Income-tax Act.
Sections Cited
143(3), 151
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Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
Assessment Year: 2011-12 Sh. Ankur Mittal, Vs. Income Tax officer, Old Ramlila Ground, Ward-2(1)(1), Murad Nagar, S.O. Ghaziabad (Ghaziabad), Muradnagar, Ghaziabad PAN :ASLPM0660R (Appellant) (Respondent) Assessee by Sh. Amit Goyal, CA Sh. Pranav Yadav, Adv. Sh. Deepanshu Singhal, Adv. Sh. Ankit Garg, Adv. Department by Sh. Manoj Kumar, Sr. DR Date of hearing 28.05.2025 Date of pronouncement 28.05.2025 ORDER This assessee’s appeal for assessment year 2011-12, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)- 1, Bengaluru’s DIN and order no. ITBA/APL/S/250/2024- 25/1071620988(1), dated 27.12.2024 involving proceedings under section 143(3) r.w.s. 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 the assessee has invited my attention to the prescribed authority’s section 151 approval to the Assessing Officer’s reopening proposal, wherein, he has recorded “I am satisfied……..”.