RAKESHBHAI JAGDISHCHANDRA PATEL,SURAT vs. ITO, WARD-3(3)(1), SURAT

ITA 1483/SRT/2025Status: DisposedITAT Surat10 August 2026AY 2019-206 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the approval for reopening the assessment was obtained from the wrong authority. Since the notice was issued beyond three years, approval should have been from the Principal Chief Commissioner of Income Tax, not the Principal Commissioner of Income Tax.

What were the facts?

The assessee's assessment for AY 2019-20 was reopened based on information about bogus donations. The reopening notice was issued after three years from the end of the relevant assessment year.

What were the issues?

Whether the reassessment proceedings are valid when the approval for reopening beyond three years was obtained from an incorrect authority as per Section 151 of the Act.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 151,Section 80GGC

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC”

Before: Dr. Arjun Lal Saini

For Appellant: Shri P M Jagasheth, CA
For Respondent: Shri Ajay Uke, Sr. DR
Hearing: 19/05/2026

Per, Dr. Arjun Lal Saini, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year 2019- 20, is directed against the order passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC) Delhi, dated 07.10.2025, which in turn arises out of an order passed by the Assessing Officer u/s 147 of the Act, on 30.03.2025. 2. Solitary grievance of the assessee in this a

The order continues below.

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