GEETA GULIA ,JAIPUR vs. ITO, WARD-1(3), JAIPUR, JAIPUR

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-Bench” JAIPUR

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BEFORE: SHRIGAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM vk;dj vihyla-@ITA No. 939/JPR/2025
fu/kZkj.k o"kZ@AssessmentYear : 2016-17
Ward-1(3),
Jaipur.
LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AIMPG9899D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Shri P.C. Parwal, C.A.
jktLo dh vksjls@Revenue by: Shri Gaurav Awasthi, JCIT lquokbZ dh rkjh[k@Date of Hearing

:17/09/2025

mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 18/09/2025

vkns'k@ORDER

PER: NARINDER KUMAR, JUDICIALMEMBER .

Appellant-assessee is feeling aggrieved by order dated 15.05.2025, passed by Learned CIT(A), NFAC, relating to the assessment year 2016-
17, whereby appeal filed by the assessee challenging assessment order dated 30.05.2023, has been dismissed, while observing that no compliance was made by the appellant on the notices issued by the office of Learned
3. Vide assessment order dated 30.05.2023, the Assessing Officer made two additions i.e. one of Rs. 73,88,830/-, u/s 68 of the Act, in respect of unexplained cash credit, and the other of Rs. 3,69,442/-, made u/s 69C of the Act , relating to unexplained expenditure.
4. The assessment order is stated to have been passed on initiation of proceedings u/s 148A, and having passed order dated 26.07.2022 u/s 148A(d) of the Act.
5. In para no. 1 of the assessment order, the Assessing Officer observed that notice u/s 148 of the Act was issued after obtaining prior approval of Ld. PCIT, Jaipur-1 on 22.07.2022. Ld. AR for the appellant has raised only one contention that said notice u/s 148 of the Act, is illegal and bad in law, the approval for its issuance having been obtained from PCIT-1, Jaipur, in place of Principal
6. As noticed above, the matter pertains to assessment year 2016-17. Notice u/s 148 of the Act was issued after 3 years from the end of the relevant assessment year.
In view of provisions of section 151, where a period of more than 3
years has elapsed from the end of the relevant assessment year, Principal
Chief Commissioner or the Principal Director General or where there is no Principal Chief Commissioner or Principal Director Generalor Chief CIT or Director General shall be the specified authority for the purpose of section 148 and 148A of the Act.
7. Ld. DR for the department does not dispute that notice u/s 148 was issued on 26.07.2022 after obtaining prior approval of Ld. PCIT, Jaipur, and that approval was required to be obtained from the above said specified authority i.e. Principal Chief Commissioner, but, still he wanted clarification from the concerned A.O.
8. In the given situation,when notice u/s 148 was issued on 26.07.2022
after obtaining prior approval of Ld. PCIT, Jaipur,as specifically mentioned by the Assessing Officer in the assessment order, no further clarification is required in this regard, and, finding merit in the only contention raised by Ld. AR for the appellant that notice u/s 148 of the Act, which came to be 4
Geeta Gulia vs. ITO issued without obtaining approval of the specified /competent authority, same is invalid.
Result
9. As a result of the above discussion and finding, this appeal is allowed and the impugned order passed by Learned CIT(A), and the assessment order passed by the Assessing Officer are hereby set aside.

File be consigned to the record room after the needful is done by the office.

Order pronounced in the open court on 18/09/2025. ¼xxu xks;y½

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(GAGAN GOYAL)

(NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member
Tk;iqj@Jaipur fnukad@Dated:- 18/09/2025
*Santosh
आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
1. The Appellant- Geeta Gulia, Chittorgarh.
2. izR;FkhZ@ The Respondent- ITO, Ward-1(3), Jaipur.
3. vk;djvk;qDr@ Theld CIT
4. विभागीय प्रतिनिधि] आयकरअपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत
5. xkMZQkbZy@ Guard File ITA No. 939/JPR/2025) vkns'kkuqlkj@ By order,

सहायकपंजीकार@Aेेजज. त्महपेजतंत