AANCHAL IMPEX PVT LTD,NEW DELHI vs. ITO WARD - 1(1), NEW DELHI

PER SATBEER SINGH GODARA, JM

This assessee’s appeal for assessment year 2007-08, arises against the Commissioner of Income Tax (Appeals)-I [in short, the “CIT(A)”], New Delhi’s order dated 22.10.2019 passed in case no.
382/16-17, involving proceedings under section 147/144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.
2. It emerges during the course of hearing that there arises the first and foremost issue of the validity of the impugned reopening
Assessee by Sh. R.R. Singla, Adv.
Department by Ms. Harpreet Kaur Hansra, Sr. DR
Date of hearing
11.03.2026
Date of pronouncement
11.03.2026
2 | P a g e itself, which goes to the root of the matter. This is for the precise reason that the learned counsel representing assessee has invited our attention to the prescribed authority’s section 151 approval to the Assessing Officer’s reopening proposal, wherein, he has recorded “yes I am satisfied………” than having applied its independent mind thereupon.
3. We thus are of the considered view that the impugned reopening itself is invalid since based on a mere mechanical approval of the said prescribed authority in light of CIT Vs. S.
Goyanka Lime and Chemical Pvt. Ltd. (2015) 64 taxmann.com 313
(SC) to quash the same in very terms. Ordered accordingly.

All other pleadings on merits stand rendered academic.
4. This assessee’s appeal is allowed.
Order pronounced in the open court on 11th March, 2026 (M. BALAGANESH)
JUDICIAL MEMBER

Dated: 12th March, 2026. RK/-