RAJESH GUPTA,DELHI vs. INCOME TAX OFFICER, WARD 47(1), NEW DELHI, DELHI

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ITA 280/DEL/2026Status: DisposedITAT Delhi24 June 2026AY 2017-183 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 approval for reassessment was obtained from the Pr. Commissioner of Income Tax-10, Delhi, which was the prescribed authority for the relevant assessment year (2017-18) as per the Supreme Court's decision in Ashish Aggarwal. Since the requisite approval was in place, the appeal was allowed.

What were the facts?

The assessee's appeal arose from a reassessment order concerning alleged bogus sales. The primary contention was that the necessary sanction for reassessment proceedings under Section 148A(d) read with Section 148 was not obtained.

What were the issues?

Whether the reassessment proceedings were validly initiated without the requisite sanction from the prescribed authority. Whether the approval obtained from the Pr. CIT was sufficient for the assessment year in question.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 148A,Section 148,Section 151

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, DELHI

Before: SHRI ANUBHAV SHARMA&

For Appellant: CA Sh. Madhav Gawri, Adv
Hearing: 04.06.2026Pronounced: 24.06.2026

P a g e | 1 ITA No. 280/Del/2026 Rajesh Gupta (AY: 2017-18) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.280/Del/2026 (Assessment Year: 2017-18) Rajesh Gupta Vs. ITO, Ward 47(1) 3968-C, First Floor, Drum Shape Building, Naya Bazar, I.P. Estate Building, Delhi – 110006 New Delhi – 110002 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AAAPG7542H Appellant .. Respondent Appellant by : Sh. Manu Gawri, CA Sh. Madhav Gawri, Adv. Respondent by : Sh. Ashok Kumar Pandey, Sr. DR Date of Hearing 04.06.2026 Date of Pronouncement 24.06.2026 O R D E R PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 26.12.2025 of the Ld. National Faceless Appeal Centre (NFAC) Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No: ITBA/NFAC/S/250/2025-26/1084093412(1) arising out of the assessment order dated 24.05.2023 u/s 147 r.w.s 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the Assessment Unit, Income Tax Department for AY: 2017-18.

P a g e | 2 ITA No. 280/Del/2026 Rajesh Gupta (AY: 2017-18) 2. On hearing both sides we find that on account of alleged bogus sales addition was made which has been sustained by ld. CIT(A) but the issue canvassed before us is that the requisite sanction of the prescribed specified authority u/s 148A(D) r.w.s 148 has not been taken and in this regard, we find admittedly approval u/s 151 of the Act has been taken from Pr. Commissioner of Income Tax-10, Delhi. The assessment year involved is 2017-18 and in the light of aforesaid decision of Hon’ble Supreme Court in case of Ashish Aggarwal SCC Online SC 543 for the relevant assessment year the prescribed authority to give approval was Pr. CIT. Ld. DR could not disputed aforesaid facts and proposition of law cited, thus, we are inclined to sustain corresponding ground. The appeal of the assesse is allowed and the impugned reassessment proceedings and consequent assessment are quashed.

Order pronounced in the open court on 24.06.2026

Sd/- Sd/- (Amitabh Shukla) (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated 24.06.2026 Rohit, Sr. PS

P a g e | 3 ITA No. 280/Del/2026 Rajesh Gupta (AY: 2017-18) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

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