DCIT CIRCLE-28(1) , CIVIC CENTRE NEW DELHI vs. ASHWANI KHURANA, NEW DELHI

ITA 4534/DEL/2024Status: DisposedITAT Delhi11 February 2026AY 2016-17Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Assessing Officer was ignorant of the settled law regarding the competent authority for granting approval under Section 151 of the Act. The reopening notice was issued after three years from the end of the assessment year, requiring approval from the Principal Chief Commissioner of Income Tax, which was not obtained correctly.

What were the facts?

The appeal and cross-objection were filed by the Revenue and the Assessee against the order of the National Faceless Appeal Centre (NFAC). The NFAC quashed the reassessment proceedings under Section 147 of the Income Tax Act, 1961, citing issues with prior approval.

What were the issues?

Whether the reassessment proceedings were validly initiated and whether the approval for reopening was obtained from the competent authority as per law.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 151,Section 151A,Section 148,Section 148A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, DELHI

Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL

Hearing: 04.02.2026Pronounced: 11.02.2026

Heard together (2 matters)

ITA No.4534/De/2024
CO. 12/Del/2025

Read from the judgment's own cause title. This page is filed under one of them.

PER ANUBHAV SHARMA, JM:

This appeal and Cross Objection preferred by the Revenue and the Assessee against the order dated 24.07.2024 of the Ld. National Faceless

Appeal Centre (NFAC) (hereinafter referre

The order continues below.

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