MEENAKSHI SHARMA,ALIGARH vs. ITO WARD-4(1)(3), ALIGARH

ITA 302/AGR/2026Status: DisposedITAT Agra24 August 2026AY 2019-206 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice issued under Section 148 was bad in law because the approval obtained from the Principal Commissioner of Income Tax (PCIT) was invalid. This was because more than three years had elapsed since the end of the relevant assessment year, and the approval should have been sought from a higher authority.

What were the facts?

The Assessing Officer (AO) reopened the assessee's case for AY 2019-20 based on information regarding cash payment for property purchase. The AO made an addition under Section 69C, treating the difference between booking and sale deed amounts as unexplained expenditure. The CIT(A) dismissed the assessee's appeal.

What were the issues?

The primary issue was the validity of the notice issued under Section 148 due to an invalid sanction under Section 151, rendering the subsequent assessment order void.

Which sections of the Income-tax Act were involved?

Section 69C,Section 148,Section 147,Section 151,Section 149

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(SMC

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Pankaj Gargh, Adv
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 24.06.2026Pronounced: 24.08.2026

PER:BRAJESH KUMAR SINGH, A.M.

This appeal is directed against the impugned order dated 02.03.2026 passed in appeal No NFAC/2018-19/10458101 by the ld. Commissioner of Income Tax (Appeals)/ NFAC(Delhi) (hereinafter referred to as the “CIT(A) u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2019-20, wherein ld. CIT(A) has dismissed assessee’s appeal.

2.

Brief facts of the case: In this case, the AO had information from the investigation wing regarding payment of Rs. 3,90,600/- in cash in respect of purchase of an immovable property in Omaxe Eternity, Vrindavan. On the basis of this information, the AO reopened this case vide notice u/s 148 of the Act dated 10.04.2023 after taking

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 69C

All 8,217 judgments and leading authorities on Section 69C →

Recent GST High Court judgments

Search GST case law →