SAPNA UMESH DUTTA,MUMBAI vs. ITO WARD, 41(2)(5), MUMBAI, MUMBAI

ITA 263/MUM/2026Status: DisposedITAT Mumbai26 February 2026AY 2017-18Bench: passing Order, under Section 148A(d) of the Act and issuing notice dated 31/07/2022, the Assessing Officer obtained approval/sanction from the Principal Commissioner of Income Tax, Mumbai. The reassessment proceedings culminated into passing of the Assessment Order, dated 23/05/2023, under Section 147 of the Act. The appeal preferred by the Assessee against the aforesaid Assessment Order was dismissed by the CIT(A) vide Order, dated 27/11/2025. Being aggrieved, the Assessee has preferred th1 pages
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What did the Tribunal hold?

The Tribunal held that the approval for the reassessment notice and order under Section 148A(d) was obtained from the incorrect authority, as it was issued after the expiry of three years from the end of AY 2017-2018. This non-compliance with Section 151(ii) of the Act vitiated the Assessing Officer's jurisdiction.

What were the facts?

The assessee's reassessment proceedings for AY 2017-2018 were initiated under the new regime, with a notice issued on 31/07/2022. The approval for this notice was obtained from the Principal Commissioner of Income Tax, instead of the Principal Chief Commissioner as required for reassessments initiated after three years from the end of the assessment year.

What were the issues?

Whether the approval for reassessment proceedings under the new regime was obtained from the correct authority when the notice was issued after three years from the end of the assessment year. Whether non-compliance with the specified authority for approval under Section 151 affects the Assessing Officer's jurisdiction.

Which sections of the Income-tax Act were involved?

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

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, J(SMC

Per Rahul Chaudhary, Judicial Member:

1.

The present appeal has been preferred by the Assessee against the order, dated 27/11/2025, passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the ‘CIT(A)’], whereby the Ld. CIT(A) had dismissed the appeal of the Assessee against the Assessment Order, dated 23/05/2023, passed under Section 147 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) was issued t

The order continues below.

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