BMR OVERSEAS LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(2), C.R. BUILDING DELHI 110002, DELHI

ITA 6646/DEL/2025Status: DisposedITAT Delhi13 March 2026AY 2017-18Bench: SH. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the notice under Section 148 and the order under Section 148A(d) were issued without obtaining the proper sanction from the specified authority as required by Section 151 of the Act. Therefore, the reassessment proceedings were invalid.

What were the facts?

The assessee's assessment was reopened under Section 147, leading to an addition of Rs. 1,37,00,000. The assessee appealed to the CIT(A), who dismissed the appeal. The assessee then appealed to the ITAT.

What were the issues?

The key issues were whether the reassessment proceedings were initiated validly, specifically concerning the approval obtained for issuing the notice under Section 148 and the order under Section 148A(d) in light of the new reassessment regime and the Supreme Court's decision in Ashish Agarwal.

Which sections of the Income-tax Act were involved?

Section 143,Section 147,Section 144B,Section 148,Section 148A,Section 151,Section 68,Section 115BBE,Section 156,Section 157A

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, DELHI BENCH “B”, DELHI

Before: SH. S. RIFAUR RAHMAN & SH. SUDHIR KUMAR

For Appellant: CA & Sh. Rahul
Hearing: 25/02/2026Pronounced: 13/03/2026

PER SUDHIR KUMAR, JUDICIAL MEMBER:

This appeal by the assessee is directed against the order of National Faceless Appeal Centre, Delhi [hereinafter referred to as “Ld. NFAC”] vide order dated 25.08.2025 pertaining to A.Y. 2017-18 arising out the assessment order dated 18.05.2023

u/s.143 r.w.s section 147 r.w.s. 144B of the Income-tax Act, 1961, (in short ‘the Act’).

2.

The assessee has raised the following grounds in appeal:

1.

On the facts and circumstances of the case and in law, the order passed by the Ld. CIT(A) is bad both in the eyes of the law and on facts and thus, liable to be quashed.

2.

On the facts and circumstances of

The order continues below.

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