SHYAM SUNDAR SOMANI,SURAT vs. INCOME TAX OFFICER, WARD-3(2)(6), SURAT

ITA 454/SRT/2026Status: DisposedITAT Surat10 August 2026AY 2019-2010 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the approval for reopening the assessment was obtained from the incorrect authority, making the reassessment proceedings invalid. Consequently, the entire reassessment proceedings were quashed.

What were the facts?

The assessee claimed a deduction of Rs. 2,00,000/- for a donation made to a political party. The Assessing Officer (AO) reopened the assessment, considering the donation bogus based on an investigation report and the counterparty's admission. The CIT(A) confirmed the AO's action.

What were the issues?

Whether the reassessment proceedings were validly initiated when the approval for reopening was obtained from an incorrect authority. Whether the donation claimed as a deduction was genuine.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 151

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, Ld. Sr. DR
Hearing: 14/05/2026

Per, Dr. Arjun Lal Saini, AM: Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2019-20, is directed against the order passed under section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 18.02.2026 by the National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income Tax (Appeals) [in short ‘Ld.CIT(A)’] which in turn arises out of an assessment order passed by the Assessing Officer (in short ‘AO’) u/s. 147 read w

The order continues below.

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