BANARSI LAL,FIROZABAD vs. ITO 2(2)(1), FIROZABAD, FIROZABAD

ITA 317/AGR/2025Status: DisposedITAT Agra20 March 2026AY 2014-2015Bench: SHRI M. BALAGANESH, HON’BLE (Accountant Member), SHRI SUNIL KUMAR SINGH, HON’BLE (Judicial Member)4 pages
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What did the Tribunal hold?

The Tribunal held that the approval for reopening under Section 151 was mechanical and not in accordance with law, as established by various High Court and Supreme Court decisions. Consequently, the reassessment proceedings were quashed.

What were the facts?

The assessee filed its return of income which was treated as non-est. The AO sought to reopen the assessment under Section 147 based on information regarding agricultural income. The approval for reopening under Section 151 was obtained mechanically, without proper application of mind by the approving authority.

What were the issues?

Whether the reopening of assessment under Section 147 was valid when the approval under Section 151 was granted mechanically without application of mind.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 151,Section 250

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Income Tax Appellate Tribunal, AGRA BENCH,(DB

Before: SHRI M. BALAGANESH, HON’BLE & SHRI SUNIL KUMAR SINGH, HON’BLE

For Appellant: Shri Anurag Singh, Adv
For Respondent: Shri Shailendra Srivastava, Sr. DR
Hearing: 18/03/2026Pronounced: 20/03/2026

PER M. BALAGANESH, ACCOUNTANT MEMBER This appeal has been filed by the assessee against the order dated 15.05.2025 passed by the Learned Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the CIT(A)"] u/s. 250 of the Income tax Act, 1961 (hereinafter referred to as "the Act"] for the assessment year 2014-15. 2. The assessee had raised additional grounds before us challenging the validity of assumption of juri iction u/s 147 of the Act. These additional grounds go to the root of the matter and the facts relevant for its adjudication are placed on record.

Hence, we admit the additional grounds and take up the same first for adju

The order continues below.

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