RMKV FASHION GARMENTS PRIVATE LIMTIED,TIRUNELVELI vs. DCIT CRICLE-1, TIRUNELEVLI, TIRUNELVELI

ITA 394/CHNY/2026Status: DisposedITAT Chennai11 February 2026AY 2016-17Bench: SHRI ABY T. VARKEY (Judicial Member), MS. PADMAVATHY S (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the AO issued the notice under section 148 after the specified time limit of 30.06.2021, and therefore, approval should have been obtained from the Principal Chief Commissioner or Principal Director General as per clause (ii) of section 151. Since the approval was obtained from the Principal Commissioner (clause (i)), it was not valid. The assumption of jurisdiction by the AO to issue the re-assessment notice under section 148 was deemed bad in law.

What were the facts?

The assessee is challenging the validity of the notice issued under section 148 of the Income Tax Act, 1961. The primary contention is that the Assessing Officer (AO) failed to obtain prior approval from the competent authority as required by Section 151 of the Act, especially given that the notice was issued beyond the three-year period from the end of the assessment year.

What were the issues?

Whether the notice issued under Section 148 of the Income Tax Act, 1961, is valid without obtaining prior approval from the specified competent authority as per Section 151 of the Act.

Which sections of the Income-tax Act were involved?

Section 148,Section 151,Section 149,Section 3(1)

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & MS. PADMAVATHY S

For Respondent: Mr. Bipin C.N, CIT
Hearing: 05.02.2026Pronounced: 11.02.2026

PER ABY T. VARKEY, JM: These are Stay application and appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as “the Ld.CIT(A)”), Delhi, dated & SA 31/Chny/2026 RMKV Fashion Garment Pvt. Ltd, (Now merged with RMKV Fabrics Pvt.Ltd,) 11.12.2025 for

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