MAHENDAR KUMAR SONI,DELHI vs. INCOME TAX OFFICER, WARD 34(2), NEW DELHI, NEW DELHI

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ITA 6507/DEL/2025Status: DisposedITAT Delhi22 January 2026AY 2012-13Bench: Sh. Satbeer Singh Godara (Judicial Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The tribunal noted that the approval for reopening was mechanical and lacking specific satisfaction from the prescribed authority. Citing a Supreme Court judgment, it was held that such mechanical approval vitiates the entire reopening process. Therefore, the reopening was quashed.

What were the facts?

The assessee filed an appeal against the order of CIT(A) concerning Assessment Year 2012-13, which arose from proceedings under sections 143(3)/147 of the Income Tax Act. The primary issue raised was the validity of the reopening itself.

What were the issues?

The main issue was the validity of the reopening proceedings due to a lack of a valid approval from the prescribed authority under Section 151 of the Act.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 151

AI-generated summary — verify with the full judgment below

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

Before: Sh. Satbeer Singh Godara

For Appellant: Adv. &, Ms. Sakshi Rustagi, Adv
Hearing: 22.01.2026Pronounced: 22.01.2026

ORDER This assessee’s appeal for Assessment Year 2012-13 arises against the CIT(A)-25, New Delhi’s DIN & order No. ITBA/APL/M/250/2025-26/1079333080(1) dated 06.08.2025, in proceedings u/s 143(3)/147 of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

It emerges during the course of hearing that there arises the first and foremost issue of validity of the reopening itself for want of a valid approval by the learned prescribed authority u/s. 151 of the Act. This tribunal’s attention is invited to the approval dated 31.03.2019 (page 110 in paper book) wherein the learned prescribed authority had accepted the Assessing Officer’s reopening proposal as “I am satisfied.........”. This Mahendar Kumar Soni being the clinching factual position emanating from the record, we hereby quote CIT vs. S. Goyanka Lime and Chemical Ltd. (2023) 453 ITR 242 (SC) that such a mechanical approval vitiates the entire reopening; and therefore, I accept the instant legal ground in very terms. This reopening is quashed therefore.

4.

All other pleadings on merits stand rendered academic.

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