NEERU SHARMA,DELHI vs. ITO, WARD 55(5) , NEW DELHI

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ITA 2962/DEL/2026Status: DisposedITAT Delhi15 July 2026AY 2011-123 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the reopening of assessment was invalid because the approval from the prescribed authority under section 151 was mechanical and lacked independent application of mind. This decision was based on a Supreme Court ruling.

What were the facts?

The assessee's appeal for AY 2011-12 concerned proceedings under section 143(3) r.w.s. 147 of the Income-tax Act. The primary issue raised was the validity of the reopening of assessment.

What were the issues?

The key legal issue was the validity of the reopening of assessment due to a non-application of independent mind by the prescribed authority while granting approval.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 151

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

For Appellant: Adv. Sh. R.K. Vashisth, Adv
Hearing: 29.06.2026Pronounced: 29.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.2962/Del/2026 Assessment Year: 2011-12 Smt. Neeru Sharma, Vs. Income Tax Officer, D-195, 1st Floor, Ward-55(5), Vivek Vihar, Phase-1, Delhi Delhi PAN: AATPS4329P (Appellant) (Respondent)

Assessee by Sh. P.C. Yadav, Adv. Sh. R.K. Vashisth, Adv. Sh. Subas Chandra Acharya, AR Sh. Mayank Sharma, Adv. Department by Sh. Manoj Kumar, Sr. DR

Date of hearing 29.06.2026 Date of pronouncement 29.06.2026 ORDER

This assessee’s appeal for assessment year 2011-12, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)- 1, Jaipur’s order dated 11.03.2026 having DIN and order no. ITBA/APL/S/250/2025-26/1087192990(1), involving proceedings under section 143(3) r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

ITA No.2962/Del/2026

2.

It emerges during the course of hearing that there arises the first and foremost issue of the validity of the impugned reopening itself, which goes to the root of the matter. This is for the precise reason that the learned counsel representing assessee has invited our attention to the prescribed authority’s section 151 approval dated 28.03.2018 to the Assessing Officer’s reopening proposal, wherein, she has recorded “I am satisfied………” than having applied its independent mind thereupon (page 13 in paper-book). 3. Thus, I am of the considered view that the impugned reopening itself is invalid since based on a mere mechanical approval of the said prescribed authority in light of CIT Vs. S. Goyanka Lime and Chemical Pvt. Ltd. (2015) 64 taxmann.com 313 (SC) to quash the same in very terms. Ordered accordingly. All other pleadings on merits stand rendered academic. 4. This assessee’s appeal is allowed. Order pronounced in the open court on 29th June, 2026 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 15th July, 2026. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 2 | P a g e

ITA No.2962/Del/2026

5.

DR Asst. Registrar, ITAT, New Delhi

3 | P a g e

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