ARCHANA CHAWLA,DELHI vs. INCOME TAX OFFICER, DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI S. RIFAUR RAHMANAssessment Year: 2016-17 Ms. Archana Chawla, Flat No. 601, Tower-9, CWG, Village Apartments, Delhi Vs. Income Tax Officer, Ward-59(1), Delhi PAN: ABAPW8712G (Appellant)
PER SATBEER SINGH GODARA, JM
This assessee’s appeal for assessment year 2016-17, 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/250/2023-24/1061610749(1), dated
27.02.2024 involving proceedings under section 147 r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
Assessee by Sh. C.S. Anand, Adv.
Ms. Vaishnavi Yadav, Adv.
Ms. Astha, Adv.
Department by Sh. Ajay Kumar Arora, Sr. DR
Date of hearing
12.11.2025
Date of pronouncement
12.11.2025
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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 our attention to the prescribed authority’s section 151 approval dated 30.03.2021 to the Assessing Officer’s reopening proposal, wherein, he has recorded “yes, I am satisfied” than having applied it's independent mind thereupon. 3. 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. We make it clear that the foregoing clinching fact of the competent authority’s mechanical approval has indeed gone unrebutted from the department side. 5. This assessee’s appeal is allowed. Order pronounced in the open court on 12th November, 2025 (S. RIFAUR RAHMAN) JUDICIAL MEMBER 3 | P a g e
Dated: 13th November, 2025. RK/-