PRAMOD MUKUND DALVI,THANE vs. DCIT-CENTRAL CIRCLE 1, THANE, THANE

PER NARENDER KUMAR CHOUDHRY, JM:

This appeal has been preferred by the ASSESSEE against the order dated 18.11.2025 impugned herein passed by the Ld. Commissioner of Income Tax (Appeals)-57, Mumbai [in short “Ld. Commissioner] u/s 250 of the Income Tax Act, 1961 [in short “the Act”] for the A.Y 2011-12.

2 ITA No. 5398/Mum/2026 Pramod Mukund Dalvi. 2. In the instant case, the assessment of the Assessee was reopened under section 147 of the Act by issuance of a notice dated 30.03.2021, which was within four years from the end of the relevant assessment year and obtaining the mandatory sanction from the learned Principal Commissioner of Income Tax (Central), Pune, instead of the competent sanctioning authority, namely the Joint Commissioner of Income Tax (JCIT), as prescribed under the un-amended provisions of section 151(2) of the Act, which are applicable to the present case. Consequently, the notice issued under section 148 of the Act is liable to be quashed, along with all consequential proceedings, including the assessment order dated 19.03.2022 passed by the Assessing Officer under section 147 read with section 144 of the Act, specifically in view of judgment rendered in in Chetan Gopaldas Cholera v. ACIT, Circle 27(1) & Ors. (Writ Petition No. 3474 of 2022, decided on 06.10.2025), wherein the Hon'ble Jurisdictional High Court has under:

“Where, under the unamended provisions of section 151(2), sanction for issuance of a notice under section 148 within 04 years from the end of the relevant assessment year, was required to be accorded by the Joint Commissioner of Income Tax, approval granted by the Principal Commissioner could not substitute the mandatory statutory satisfaction of the Joint Commissioner. A mere recommendation by the Joint Commissioner, followed by approval of the Principal Commissioner, does not satisfy the mandate of section 151(2). Consequently, the notice issued under section 148 without sanction of the competent authority was held to be without jurisdiction and liable to be quashed, along with all consequential proceedings, including the reassessment order.

3 ITA No. 5398/Mum/2026 Pramod Mukund Dalvi. 4. As we have quashed the notice u/s 147 of the Act and the consequential assessment order passed in pursuant to such notice, thus, deem it appropriate not to delve into other aspects of the case, as adjudication of the same would be futile exercise. 5. In the result, the Assessee’s appeal is allowed. Order pronounced in the open court on 11.08.2026

Sd/- Sd/- (JAGADISH) (NARENDER KUMAR CHOUDHARY) ACCOUNTANT MEMBER JUDICIAL MEMBER KRK, Sr. PS आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. 3. संबंिधत आयकर आयु� / The CIT(A) 4. आयकर आयु�(अपील) / Concerned CIT 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण,मु�ई/ DR, ITAT, Mumbai 6. गाड� फाईल / Guard file. आदेशानुसार/BY ORDER, स�ािपत �ित //True Copy//