SUNIL RAMANAND PRAJAPATI ,MUMBAI vs. ITO, WARD 41(1)(5), MUMBAI
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 16.12.2024, 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. 2017-18. 2. Admittedly, in this case, notice dated 30.07.2022 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 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.
2
ITA NO. 420/Mum/2025 AY : 2017-18
Sunil Ramanand Prajapati
In the result, the appeal of the Assessee is allowed.
Order pronounced in the open court on 26.05.2025. (NARENDER KUMAR CHOUDHRY)
JUDICIAL MEMBER
* Divya R. Nandgaonkar,
Stenographer
Copy to: The Appellant
The Respondent
The CIT, Concerned, Mumbai
The DR Concerned Bench
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By Order
Dy/Asstt.