MR. IQBAL ISSA PATEL ,MUMBAI vs. ITO WARD 41(3)(2), MUMBAI

Per: SHRI. SANDEEP GOSAIN, J.M.:

The present appeal has been filed by the assessee challenging the impugned order dt. 11.03.2025 passed under section 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre (NFAC) / CIT(A) for the assessment year 2017-18. 2. Ld. AR has filed an application for seeking permission to raise additional ground of appeal.
3. From the contents of the application I noticed that assessee has raised legal ground thereby challenging the ground of validity of the noticed issued for reopening of the 2
Mr. Iqbal Issa Patel Mumbai.

assessment as the same has been issued beyond the period of limitation prescribed u/s 149(1)(a) of the Act and the approval has not been sought from the appropriate authority specified u/s 151(ii) of the Act. Since this ground now raised by the assessee is legal in question and goes to the roots of the case and no separate documents or verification is required at this stage to adjudicate the said ground. Therefore, while relying upon the decision of the Hon’ble Supreme Court in the case of NTPC V/s. CIT(1998)
229 ITR 383 (SC) . I allow the application for raising additional ground and consequently the said ground is admitted to be heard on merits.
4. Since the assessee has raised legal ground thereby challenging the validity of notice in question therefore I have decided to take this issue firstly as it goes to the roots of the case.
5. At the very outset it is an admitted fact that the alleged income in the present case is of Rs. 36,03,504/- i.e less than Rs. 50 lakhs therefore as per provisions of Sec.
149(1)(a) of the Act no notice for reopening be issued after the lapse of three years from the end of the assessment year if the income escapement is less than Rs. 50 lakhs.
Order pronounced in the open court on 23/09/2025 (SANDEEP GOSAIN)

(JUDICIAL MEMBER)

Mumbai:
Dated: 23/09/2025

KRK, Sr. PS.

4
Mr. Iqbal Issa Patel Mumbai.

Copy of the order forwarded to:

(1)The Appellant
(2) The Respondent
(3) The CIT
(4) The CIT (Appeals)
(5) The DR, I.T.A.T.By order

(Asstt.