VIRENDRA SINGH,GHAZIABAD vs. INCOME TAX OFFICER, GHAZIABAD

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ITA 3649/DEL/2026Status: DisposedITAT Delhi29 June 2026AY 2012-20132 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. Therefore, the reopening was quashed.

What were the facts?

The assessee's appeal for AY 2012-13 was filed against the CIT(A)'s order. The case involved proceedings under section 143(3) r.w.s. 147 of the Income-tax Act, 1961.

What were the issues?

The primary issue was the validity of the reopening of assessment. Specifically, whether the approval granted by the prescribed authority under section 151 was proper and based on an independent application of mind.

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 Respondent: DR (VC)
Hearing: 02.06.2026Pronounced: 02.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.3649/Del/2026 Assessment Year: 2012-13 Virendra Singh Vs. Income Tax Officer, C/o Sanjeev Anand & Ward-2(2)(1), Associates, Hapur 136, Navyug Market, Uttar Pradesh Ghaziabad- 201 001 Uttar Pradesh PAN: DJTPS0919D (Appellant) (Respondent) Assessee by Sh. Manan Kalra, CA Department by Sh. Manoj Kumar, Sr. DR (VC) Date of hearing 02.06.2026 Date of pronouncement 02.06.2026 ORDER This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals) Addl./JCIT (A)- 1 [in short, the “CIT(A)”], Gurugram’s order dated 12.02.2026 passed in DIN and order no. ITBA/APL/S/250/2025- 26/1085940098(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.

2.

It emerges during the course of hearing that there arises the first and foremost issue of the validity of the impugned reopening

ITA No. 3649/Del/2026 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 29.03.2019 to the Assessing Officer’s reopening proposal, wherein, he has recorded “Yes, I am satisfied………” than having applied its independent mind thereupon.

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 2nd June, 2026. Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 29.06.2026 Pooja Mittal, Sr. PS/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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