SMT. SUMAN MOHAN SALUNKHE,THANE vs. I.T.O., WARD-3(2), KALYAN
What did the Tribunal hold?
The tribunal held that the sanction for the Section 148 notice, required under Section 151(ii) of the Act, was not obtained from the appropriate authority (Ld. Pr. CIT, Thane). Therefore, the notice and the subsequent assessment order were liable to be quashed.
What were the facts?
The assessee appealed an order by the National Faceless Appeal Centre (NFAC) for AY 2018-19. A notice under Section 148 was issued after more than 3 years from the end of the assessment year.
What were the issues?
Whether the Section 148 notice issued after 3 years from the end of the assessment year was valid without proper sanction from the competent authority as per Section 151(ii) of the Income Tax Act.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRY
This appeal has been preferred by the Assessee against the order dated 21.01.2025, impugned herein, passed by the National Faceless Appeal Centre (NFAC), Delhi, u/s 250 of the Income Tax Act, 1961 (in short 'the Act') for the A.Y. 2018-19.
Admittedly, in this case, notice dated 08.04.2022 u/s.148 of the Act was issued after elapsing of more than 3 years from the end of the relevant assessment year and therefore the sanction of Ld. Pr. CCIT was required to be taken as mandated u/s 151(ii) of the Act but not from the Ld. Pr. CIT (Thane) as taken in this case and therefore the notice dated 30.07.2022 u/s.148 of the Act along with the Assessment order passed in pursuance thereof, is liable to be quashed. Thus the same is quashed.
In the result, the appeal of the Assessee is allowed.
Order pronounced in the open court on 27.05.2025.
More judgments on Section 148
- ACIT Central Bilaspur, Bilaspur vs Arun Kumar Agrawal, SaktiITSSA 26/RPR/2025[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Vinod Agrawal, Kawardha vs Assisstant Commissioner of Income Tax…ITA 666/RPR/2026[2019-20]Status: Heard21 Oct 2026AY 2019-20
- Sar Business Tradelink Private Limited… vs Income Tax Officer, Ward - 1(2), RaipurITA 599/RPR/2026[2014-15]Status: Heard21 Oct 2026AY 2014-15
- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
- Adj Agri International LLP, Rajkot vs The Income Tax Officer, Ward-1(1)(1), RajkotITA 1198/RJT/2026[2018-19]Status: Disposed21 Oct 2026AY 2018-19
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