PRAKASH MANOHARLAL GOKLANI,ULHASNAGAR vs. NFAC, ASSESSMENT UNIT, INCOME TAX DEPARTMENT , DELHI
Before: SHRI NARENDER KUMAR CHOUDHRYAssessment Year: 2017-18
Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the Assessee against the order dated 28.10.2024, impugned herein, passed by the National
Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax
(Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax
Act, 1961 (in short ‘the Act’) for the A.Y. 2017-18. Mr. Prakash Manoharlal Goklani
2
2. Though the Ld. D.R. relied on the orders passed by the authorities below, however, it is the admitted fact that the case of the Assessee was reopened after three years from the end of relevant assessment year, by taking sanction from the Ld. Principal
Commissioner as empowered u/s 151(i) of the Act but not from the Ld. Pr. Chief Commissioner or Pr. Director General or Chief
Commissioner or Director General, authorities authorized to grant such sanction, as required in this case and therefore there is violation of the provisions of section 151(ii) of the Act.
Thus, the notice dated 26.07.2022 along with the assessment order dated 09.05.2023 u/s 147 r.w.s. 144B of the Act is liable to be quashed, consequently the same is quashed.
In the result, the appeal filed by the Assessee is allowed.
Order pronounced in the open court on 03.06.2025. (NARENDER KUMAR CHOUDHRY)
JUDICIAL MEMBER
* Kishore, Sr. PS
Copy to: The Appellant
The Respondent
The CIT, Concerned, Mumbai
The DR Concerned Bench
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By Order
Dy/Asstt.