HUKAM CHAND SINGLA,PANIPAT vs. INCOME TAX OFFICER, WARD -1, PANIPAT
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2018-19, arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2025-26/1078747197(1) dated 22.07.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961
(in short “the Act”).
Heard both the parties at length. Case file perused.
Coming to the assessee’s first and foremost legal ground herein, it emerges during the course of hearing that the learned Assessing Officer had issued section 148 notice dated 06.04.2022 after obtaining prior approval of the PCIT, Rohtak. That being the case, learned counsel invites the tribunal’s attention to section 151(ii) of the Act; as it was than Hukam Chand Singla
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applicable, stipulating such a notice issued after a lapse of three years from the end of the relevant assessment year, to be approved by the Principal Chief Commissioner............, as the case may be.
Faced with this situation, the Revenue could hardly dispute that the learned PCIT’s sanction obtained herein comes under section 151(1) than clause (ii) applicable in the assessee’s case. Learned counsel further quotes Vodafone Idea Ltd. Vs. DCIT (2024) 468 ITR 346 (Bom.) quashing a similar notice. I therefore find merit in the assessee’s instant legal ground to quash the impugned reopening itself in very terms therefore.
All other pleadings between the parties stand rendered academic.
This assessee’s appeal is allowed. Order Pronounced in the Open Court on 30/10/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 30/10/2025
*Subodh Kumar, Sr. PS*