NITIN GOEL,GHAZIABAD vs. INCOME TAX OFFICER, WARD 2(2)(5), GHAZIABAD
Before: SHRI SATBEER SINGH GODARAAssessment Year: 2012-13
This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/National
Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/APL/S/250/2024-25/1065515718(1), dated
2012-13 involving proceedings under section 144 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’).
2. Heard both the parties at length. Case file perused.
Assessee by Sh. Sankalp Malik, Adv.
Sh. Sanjay Malik, Adv.
Department by Sh. Sanjay Kumar, Sr. DR
Date of hearing
21.01.2025
Date of pronouncement
21.01.2025
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It emerges during the course of hearing that there arises the first and foremost issue of the validity of the impugned reopening itself, which goes to the root of the matter. This is for the precise reason that the learned counsel representing assessee has invited our attention to the prescribed authority’s section 151 approval to the Assessing Officer’s reopening proposal, wherein, he has recorded “yes I am satisfied”. 4. Learned counsel’s case accordingly is that the impugned reopening itself is invalid since based on a mere mechanical approval of the said prescribed authority. We make it clear that the foregoing clinching fact of the competent authority’s mechanical approval has indeed gone unrebutted from the department side. 6. This assessee’s appeal is allowed. Order pronounced in the open court on 21st January, 2025 (SATBEER SINGH GODARA)
JUDICIAL MEMBER
Dated: 21st January, 2025. 3 | P a g e
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