MANDEEP KAUR,FATEHABAD vs. ITO, WARD - 1, FATEHABAD

ITA 630/CHANDI/2025Status: DisposedITAT Chandigarh16 February 2026AY 2016-17Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)11 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the reassessment notice was issued beyond three years from the end of the assessment year, the approval should have been obtained from the Principal Chief Commissioner (Pr. CCIT) as per Section 151(ii) of the Act. The approval from Pr. CIT was not in compliance with the law.

What were the facts?

The Assessing Officer (AO) initiated reassessment proceedings for AY 2016-17. The notice under Section 148 was issued on 29.07.2022, with approval from the Principal Commissioner of Income Tax (Pr. CIT). The assessee argued that this approval was from the wrong authority, as more than three years had elapsed since the end of the assessment year.

What were the issues?

Whether the reassessment proceedings are invalid due to the approval for issuing the notice under Section 148 being obtained from an incorrect authority as per Section 151(ii) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI RAJPAL YADAV & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Hearing: 10.02.2026Pronounced: 16.02.2026

Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2016- 17 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 17-02-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 147 r.w.s. 144of the Act on30-04-2023. 2. The Ld. AR, at the outset, urged legal ground no.4 to assail the juri iction of Ld. AO. In this ground of appeal, it has been pleade

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 151

All 4,323 judgments and leading authorities on Section 151 →

Recent GST High Court judgments

Search GST case law →