BAJRANGLAL BHAWARLAL SHARMA,BORIVALI EAST vs. INCOME TAX OFFICER, KAUTILYA BHAVAN

ITA 285/MUM/2026Status: DisposedITAT Mumbai26 February 2026AY 2017-18Bench: SHRI RAHUL CHAUDHARY (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal held that since the order under Section 148A(d) and notice under Section 148 were issued after the expiry of three years from the end of AY 2017-18, approval from the Principal Chief Commissioner of Income Tax (as per Section 151(ii) of the new regime) was required, not just the Principal Commissioner. The lack of proper approval affected the Assessing Officer's jurisdiction.

What were the facts?

The assessee's reassessment proceedings for AY 2017-18 were initiated based on a notice under Section 148 (old regime) treated as a show-cause notice under Section 148A(b) (new regime). The Assessing Officer passed an order under Section 148A(d) and issued a notice under Section 148 on 31/07/2022, obtaining approval from the Principal Commissioner of Income Tax.

What were the issues?

The key issue was whether the approval obtained from the Principal Commissioner of Income Tax was sufficient for issuing a reassessment notice under Section 148 after the expiry of three years from the end of the relevant assessment year, considering the provisions of Section 151 of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 148A,Section 151,Section 144B,Section 50C

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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 preferred appeal against the order, dated 08/09/2025, 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 22/05/2023, 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

The order continues below.

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