SUSHIL AGARWALA,ARUNACHAL PRADESH vs. ITO, WARD - NORTH LAKHIMPUR, ASSAM

ITA 157/GTY/2026Status: DisposedITAT Guwahati14 September 2026AY 2017-186 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the reassessment proceedings were initiated after more than three years from the end of the assessment year, approval from the Principal Chief Commissioner (PCCIT) was mandatory under Section 151(ii) of the Income Tax Act. The approval obtained from the PCIT was invalid, rendering the notice and subsequent proceedings void.

What were the facts?

The assessee's bank account showed credits significantly higher than the declared business turnover for AY 2017-18. The Assessing Officer (AO) reopened the assessment after obtaining approval from the Principal Commissioner (PCIT) instead of the Principal Chief Commissioner (PCCIT).

What were the issues?

Whether the reassessment proceedings initiated by issuing a notice under Section 148 are bad in law due to the incorrect authority granting approval for reopening after three years.

Which sections of the Income-tax Act were involved?

Section 148,Section 148A,Section 151,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, GUWAHATI

Before: Shri Laxmi Prasad Sahu & Shri Pradip Kumar Choubey

Per Pradip Kumar Choubey, Judicial Member:

The present appeal has been preferred by the assessee against the order of the CIT(A) dated 24.09.2025 u/s 147 of the National Faceless Appeal Centre (NFAC) u/s 147 of the Income Tax Department [hereinafter referred to as ‘CIT(A)’].

2.

The brief facts of the case of the assessee is that the assessee is an individual has filed his return of income for AY 2017-18 on 30.07.2017 declaring total income of Rs. 16.57.310/-. As per information available with the department, the asse

The order continues below.

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