JYOTI ANTHONY ,DELHI vs. INCOME TAX WARD 54(3), DELHI
Before: SHRI SATBEER SINGH GODARAAssessment Year: 2017-18
This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)-National
Faceless Appeal Centre [in short, the “CIT(A)-NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2023-24/1058390421(1) dated
01.12.2023 involving proceedings under section 147 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’).
2. Heard both the parties at length. Case file perused.
Assessee by Ms. Swati Talwar, Adv.
Department by Sh. Sanjay Kumar, Sr. DR
Date of hearing
06.01.2025
Date of pronouncement
06.01.2025
2 | P a g e
Coming to the first and foremost fundamental issue of validity of the impugned section 148/147 reopening herein, it emerges at the outset that the learned prescribed authority herein had accorded its approval under section 151 of the Act to the Assessing Officer’s reopening reasons recorded in a mechanical manner without having applied its mind as stipulated in the provisions of the Act. 4. This being the clinching case, I hereby quote CIT vs. S. Goyanka Lime & Chemical Ltd. reported in (2015) 64 taxmann.com 313 (SC), to quash the impugned reopening for this precise reason alone. Ordered accordingly. All other pleadings on merits have been academic. 5. This assessee’s appeal is allowed. Order pronounced in the open court on 6th January, 2025 (SATBEER SINGH GODARA)
JUDICIAL MEMBER
Dated: 6th January, 2025. RK/-