KALPANA SANJAY PAWAR,MUMBAI vs. ITO WD-41(1)(2), MUMBAI

ITA 9047/MUM/2025Status: DisposedITAT Mumbai09 March 2026AY 2017-18Bench: the Tribunal challenging the validity of the re-assessment proceedings raising, inter alia, the following grounds: "2. On the facts and circumstances of the case and in law, the learned Assessing Officer has erred in issuing the order under Section 148A(d) and the notice under Section 148 after obtaining the approval of the approval of PCIT-1, Mumbai which was not the correct 'specified authority' as per Section 151 who should have approved it when three years have already elapsed from the 1 pages
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What did the Tribunal hold?

The Tribunal held that the approval for the reassessment notice was not obtained from the correct specified authority as per Section 151(ii) of the Act. Consequently, the Assessing Officer lacked jurisdiction to pass the order and issue the notice, rendering the entire reassessment proceeding invalid.

What were the facts?

The assessee's reassessment proceedings for AY 2017-2018 were initiated after the expiry of the normal time limits. The approval for the reassessment notice was obtained from the Principal Commissioner of Income Tax instead of the Principal Chief Commissioner of Income Tax, as required by law for such delayed actions.

What were the issues?

Whether the approval for reassessment proceedings initiated after the expiry of the normal time limit, under the new regime, was obtained from the correct specified authority as per Section 151(ii) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 148A,Section 151,Section 151(ii)

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Income Tax Appellate Tribunal, SMC BENCH, MUMBAI

Per Rahul Chaudhary, Judicial Member:

1.

The present appeal has been preferred by the Assessee against the Order, dated 31/10/2025, passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the ‘CIT(A)’], whereby the Learned CIT(A) had dismissed the appeal against the Assessment Order, dated 24/05/2023, passed under Section 147 read with Section 144B of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’], for the Assessment Year 2017-2018. 2. The relevant facts in brief are that notice under Section 148 of the Act (‘Old Regime’ effe

The order continues below.

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