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Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
Assessment Year: 2020-21 Pawan Kumar Pandey HUF, Vs. Income Tax Officer, D-1/348 D-1/Block Ward -59(6), Nand Nagri, Delhi Delhi PAN: AAQHP1488P (Appellant) (Respondent) Assessee by Sh. Suresh Gupta, CA Department by Sh. Manoj Kumar, Sr. Date of hearing 24.11.2025 Date of pronouncement 24.11.2025 ORDER This assessee’s appeal for assessment year 2020-21, 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/250/2025-26/1079543880(1), dated 12.08.2025 involving proceedings under section 147 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.
It emerges during the course of hearing that there arises the first and foremost issue of the validity of the impugned reopening itself, which goes to the root of the matter. This is for the precise reason that the learned counsel representing assessee has invited my attention to the prescribed authority’s section 151 approval dated 28th March, 2024 to the Assessing Officer’s reopening proposal, wherein, he has recorded “I have gone through the proposal of AO and satisfied myself…..…….” than having applied it's independent mind thereupon.
Learned counsel’s case accordingly is that the impugned reopening itself is invalid since based on a mere mechanical approval of the said prescribed authority. I make it clear that the foregoing clinching fact of the competent authority’s mechanical approval has indeed gone unrebutted from the department side. I thus quote CIT Vs. S. Goyanka Lime and Chemical Pvt. Ltd. (2015) 64 taxmann.com 313 (SC) to quash the impugned reopening in very terms. Ordered accordingly. All other pleadings on merits stand rendered academic.