KRISHNA,DELHI vs. ITO WARD 36(1), DELHI

ITA 166/DEL/2026Status: DisposedITAT Delhi10 February 2026AY 2017-18Bench: Sh. Satbeer Singh Godara (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice under Section 148 was invalid because the approval for reopening the assessment beyond three years was not obtained from the specified authority under Section 151 of the Act. Consequently, the subsequent assessment proceedings were also unsustainable.

What were the facts?

The Assessing Officer issued a notice under Section 148 for AY 2017-18 on 29.07.2022, which was beyond the prescribed three-year period. Approval for this notice was obtained only from the PCIT, not the specified authority as per Section 151.

What were the issues?

The primary issue was the validity of reassessment proceedings initiated beyond three years without proper sanction from the specified authority under Section 151 of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 148A,Section 149,Section 151

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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

For Appellant: CA &
Hearing: 10.02.2026Pronounced: 10.02.2026

This assessee’s appeal for Assessment Year 2017-18 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1082534866(1) dated 12.11.2025, in proceedings u/s 147 of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

It emerges at the outset that there arises the first and foremost issue of validity of section 148 proceedings herein between the parties wherein the learned Assessing Officer had issued his corresponding notice dated 29.07.2022 for assessment year 2017-18 in question i.e. beyond the prescribed period of three years from the end of the relevant assessment year after getting approval of the PCIT, Delhi only.

2 Krishna Th

The order continues below.

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