SPORTKING INDIA LTD.,NEW DELHI vs. JCIT, CIRCLE-9(1), NEW DELHI

ITA 2223/DEL/2018Status: DisposedITAT Delhi01 September 2025AY 2006-07Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the reopening was invalid because the approval under Section 151(2) was granted by the Commissioner of Income Tax instead of the Joint Commissioner of Income Tax, which is contrary to the law. Consequently, the reassessment proceedings were quashed.

What were the facts?

The assessee's case was reopened for assessment year 2006-07. The reopening was based on alleged non-disclosure of taxable income under section 115JB. The assessee challenged the validity of the reopening, specifically the approval obtained under Section 151.

What were the issues?

The primary issue was the validity of the reopening of assessment due to improper approval under Section 151. The Tribunal also considered whether a jurisdictional defect can be cured by withdrawal of grounds by the assessee.

Which sections of the Income-tax Act were involved?

Section 151,Section 147,Section 148,Section 115JB

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, DELHI BENCH ‘B’: NEW DELHI

Before: SHRI YOGESH KUMAR U.S. & SHRI AVDHESH KUMAR MISHRA

For Appellant: CA Sh. Ankur Agarwal, CA
For Respondent: DR Ms. Suman Malik, CIT DR
Hearing: 04/06/2025Pronounced: 01/09/2025

PER AVDHESH KUMAR MISHRA, AM This appeal for the Assessment Year (‘AY’) 2006-07 filed by the assessee is directed against the order dated 31.01.2018 of the Commissioner of Income Tax (Appeals)-31, New Delhi [‘CIT(A)’].

2.

The assessee has raised following grounds of appeal: - “1. That the order dated 31-01-2018 passed u/s 250 of the Income-tax Act. 1961 (hereinafter called "the Act") by the Learned Commissioner of Income-Tax (Appeals)-31 New Delhi is against law and facts on the file in as much as he was not justified to pass the order ex-parte, on the basis o

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 151

All 4,323 judgments and leading authorities on Section 151 →

Recent GST High Court judgments

Search GST case law →