ITO, WARD-1(1), KOLKATA, KOLKATA vs. A P TRADING AND FINANCE COMPANY LIMITED, KOLKATA

ITA 2801/KOL/2025Status: HeardITAT Kolkata02 March 2026AY 2016-17Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI LAXMI PRASAD SAHU (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice issued under Section 148 was bad in law because the approval was granted by the PCIT-1, Kolkata, whereas Section 151(ii) of the Act mandates approval from the Pr. CCIT for reopening beyond three years. Citing decisions from the Bombay High Court and the Jurisdictional High Court, the Tribunal quashed the notice and the subsequent assessment.

What were the facts?

The revenue filed an appeal against the order of the CIT(A), and the assessee filed a cross-objection. The core issue was the validity of the notice issued under Section 148, specifically the approval obtained for its issuance. The assessee contended that the approval was granted by the Principal Commissioner of Income Tax (PCIT) instead of the Principal Chief Commissioner of Income Tax (PCCIT), making the notice bad in law.

What were the issues?

Whether the notice issued under Section 148 for reopening of assessment is valid when the approval for issuance was granted by the Principal Commissioner (PCIT) instead of the Principal Chief Commissioner (PCCIT) as required by Section 151(ii) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 148,Section 151(ii),Section 148A(b),Section 148A(d)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI LAXMI PRASAD SAHU

For Appellant: Shri Narendra Kedia, Advocate
For Respondent: Shri Soumitra Ghosh, Sr. DR
Hearing: 02.03.2026Pronounced: 02.03.2026

Heard together (2 matters)

C.O. No.13/Kol/2026
ITA No.2801/Kol/2025

Read from the judgment's own cause title. This page is filed under one of them.

PER GEORGE MATHAN: ITA 2801/Kol/2025 is an appeal filed by the revenue against the order of the Commissioner of Income Tax (Appeals), NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2015- 16/10264196 dated 22.09.2025 and C.O No.13/Kol/2026 is a cross-

ITA No.2801/Kol/2025 & C.O. No.13/Kol/2026 Assessment Year: 2016-17

objection filed by the assessee against the revenue’s appeal in ITA 2801/Kol/2025. 2. Shri Narendra Kedia, Advocate represented on behalf of the assessee and Shr

The order continues below.

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