DEPUTY COMMISSIONER OF INCOME -TAX CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD, GUJARAT vs. RIDDHESH GIRISHBHAI BHANDARI, AHMEDABAD, GUJARAT
Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD
Before: DR. B.R.R. KUMAR, VICE-SHRI SIDDHARTHA NAUTIYAL
PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
The captioned two appeals have been filed by the Revenue against the respective orders of even dated 21.02.2025 passed by the Learned
Commissioner of Income Tax (Appeals)-11, Ahmedabad, (‘Ld. CIT(A)’ in short), under Section 250 of the Income-Tax Act, 1961 (‘the Act’ in short), relating to the Assessment Years 2016-17 & 2018-19. ITA No.973/Ahd/2025 for A.Y 2016-17
• The original return of income for the AY 2016-17 was filed on 20.09.2016. • Notice u/s 148 was issued on 20.08.2021
• The period is beyond 3 years.
• Section 151(ii), with effect from 01.04.2021, reads as under:-
ITA Nos.973 & 974/Ahd/2025
Asst. Years : 2016-17 & 2018-19
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[Sanction for issue of notice.
151. Specified authority for the purposes of section 148 and section 148A shall be,—
(i) Principal Commissioner or Principal Director or Commissioner or Director, if three years or less than three years have elapsed from the end of the relevant assessment year;
(ii) Principal Chief Commissioner or Principal Director General or where there is no Principal Chief Commissioner or Principal Director General,
Chief Commissioner or Director General, if more than three years have elapsed from the end of the relevant assessment year.]
• The Assessing Officer (ITO, Ward (4)(1)(1), Ahmedabad) in the notice dated 17.08.2022 at para No.3 clearly mentioned that the notice u/s 148
“is being issued after obtaining prior approval of the Pri. Commissioner of Income-tax-3, accorded on dated 12.08.2022, vide reference No. Pr.CIT-
3/ITO(Tech) /148A/B-203/2022-23/3272”.
ITA No.974/Ahd/2025 for A.Y 2018-19
In this case, the Assessing Officer (ITO, Ward (4)(1)(1), Ahmedabad) in the notice dated 08.04.2022 at para No.3 clearly mentioned that the notice u/s 148 “is being issued after obtaining prior approval of the PCIT, Ahmedabad-3 accorded on date 07.04.2022, vide reference No.10000002888845”.
Owing to the non-approval of the prescribed authority as mentioned u/s 151(ii), the notice issued by the Assessing Officer u/s 148 is deficient in juri iction and hence the proceedings are liable to be quashed ab initio.
In the result, the appeals of the Revenue are dismissed.
The order is pronounced in the open Court on 18.09.2025. (SIDDHARTHA NAUTIYAL)
VICE-PRESIDENT
Ahmedabad; Dated 18.09.2025
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ITA Nos.973 & 974/Ahd/2025
Asst. Years : 2016-17 & 2018-19
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आदेश की ितिलिप अ ेिषत/Copy of the Order forwarded to :
अपीलाथ / The Appellant 2. थ / The Respondent. 3. संबंिधतआयकरआयु / Concerned CIT 4. आयकरआयु(अपील) / The CIT(A)- 5. िवभागीयितिनिध, आयकरअपीलीयअिधकरण, अहमदाबाद/ DR, ITAT, Ahmedabad 6. गाड फाईल/ Guard file.
आदेशानुसार/ BY ORDER,सहायक पंजीकार (Dy./Asstt.