JAG MOHAN ,AGRA vs. ITO WARD 2(1)(2), AGRA

This assessee’s appeal for assessment year 2010-11, arises against the Commissioner of Income Tax (Appeals)-2 [in short the “CIT(A)], Agra’s order in appeal No. 28A/CIT(A)-2/Agra/ITO- 2(1)(2)/Agra/2018-19 dated 28.12.2018, involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties at length. Case file perused.

It emerges during the course of hearing that there arises the first and foremost issue of validity of the reopening itself for want of a valid approval by the learned prescribed authority u/s. 151 of the Act.

Our attention is invited to page 1 of the assessee’s paper book wherein learned prescribed authority had accepted the Assessing Officer’s reopening proposal as “Yes, I am satisfied………” . This being the clinching factual position emanating from the record, we hereby quote CIT vs. S. Goyanka Lime and Chemical Ltd. (2023) 453 ITR 242 that such a mechanical approval vitiates the entire reopening; and therefore, we accept the instant legal ground in very terms. This impugned reopening is quashed.

All other pleadings on merits stand rendered academic.

This assessee’s appeal is allowed.