JIGNESH NATVERLAL PATEL (REPRESNTED BY LATE NATVERLAL NANUBHAI PATEL),MUMBAI vs. ITO WARD 24(3)(1), MUMBAI

ITA 6769/MUM/2025Status: DisposedITAT Mumbai05 March 2026AY 2017-18Bench: SHRI ANIKESH BANERJEE (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the sanction for issuing the notice under section 148, after the expiry of three years from the end of the relevant assessment year, was not granted by the competent authority as prescribed under section 151(ii) of the Act. Consequently, the entire reassessment proceedings were deemed invalid.

What were the facts?

The assessee's reassessment proceedings were initiated based on a notice under section 148 of the Income Tax Act, 1961. The approval for issuing this notice was granted by the Principal Commissioner of Income Tax-20, Mumbai, which the assessee contended was not the correct specified authority.

What were the issues?

The primary issue was the validity of the sanction obtained for issuing a reassessment notice under section 148 when more than three years had elapsed from the end of the assessment year, and whether the approving authority was correctly specified.

Which sections of the Income-tax Act were involved?

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

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Cases cited in this judgment(4)Show list

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Income Tax Appellate Tribunal, MUMBAI BENCH “F”, MUMBAI

Before: SHRI ANIKESH BANERJEE & SHRI GIRISH AGRAWAL

For Appellant: Shri Aditya Ramchandran
For Respondent: Shri Sushil B. Shende (Sr DR)
Hearing: 10/02/2026Pronounced: 05/03/2026

Per: Anikesh Banerjee (JM):

The instant appeal of the assessee filed against the order of the NFAC, Delhi [for brevity ‘the ld. CIT(A)], order passed under section 250 of the Income Tax Act 1961 (for brevity ‘the Act’) for assessment year 2017-18, date of order 21.08.2025. The impugned order emanated from the order of the ld. Assessment

2 Jignesh Natverlal Patel (Represented by Late Natverlal Nanubhai Patel) Unit Income Tax Department (for brevity the‘Ld. AO’) order passed under section 147r.w.s. 144B of the Act date of order 23.05.2023. 2. The assessee has taken the following grounds:

“1. On the facts and circumstances of the ca

The order continues below.

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