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“specified authority”

ReassessmentSection 151Section 1511,163 judgments

The decision most relied on for specified authority is (P.) Ltd. v. ITO (221 ITR 538), cited in 125 judgments on BharatTax.

Leading authorities on specified authority

(P.) Ltd. v. ITO
221 ITR 538 · 1996 · Supreme Court
125
citing judgments

The sanction of a specified authority under Section 151 is a mandatory procedural check before issuing a notice under Section 148. This procedural safeguard aims to prevent mechanical reopening of assessments and harassment of the assessee.

Financial Services Pvt. Ltd. v. Dy. CIT
457 ITR 647 · 2023 · High Court
95
citing judgments

The amended Section 151 of the Income-tax Act, governing the sanction for reassessment proceedings under Sections 148 and 148A, applies to cases initiated under the new reassessment regime. The specified authority for granting such sanction becomes the Principal Chief Commissioner or Principal Director General if more than three years have elapsed from the end of the relevant assessment year.

Ghanshyam K. Khabrani v. ACIT
346 ITR 443 · 2012 · High Court
89
citing judgments

The reassessment proceedings are invalid if the required sanction under Section 151 of the Income Tax Act is not obtained from the statutorily designated authority or if the approval is granted mechanically without due satisfaction. Approval by a higher authority cannot substitute the satisfaction of the authority specified in Section 151.

CIT v. Mahendra C. Shah
299 ITR 305 · 2008 · High Court
80
citing judgments

During a search operation, the authorized officer recording a statement under Section 132(4) must fully explain Explanation 5 to Section 271(1)(c) to the assessee, particularly the requirement to specify the manner of earning undisclosed income, for a valid claim of penalty immunity. Income not declared or advance tax not paid proportionately before the search date is treated as undisclosed, thereby disallowing advance tax benefits.

Bar Association v. State of U P
6 SCC 267 · 2024 · Supreme Court
70
citing judgments

The Supreme Court, when exercising its jurisdiction under Article 142 of the Constitution, is not bound by the procedural requirements of law. This power allows the Court to issue directions that may modify or waive certain procedural mandates, such as those related to reassessment notices.

Dass Khanna v. ITO
460 ITR 546 · 2024 · High Court
41
citing judgments

The authority required to grant prior approval under Section 151 of the Income-tax Act for reassessment proceedings varies based on the applicable time limit for reassessment, as limitation is inextricably intertwined with the rank of the specified approving authority.

Infrastructure Pvt. Ltd. v. ITO
463 ITR 702 · 2024 · High Court
32
citing judgments

The validity of sanction for issuing orders under section 148A(d) and notices under section 148 must be tested with reference to the amended section 151. If sanction is not granted by an authority specified under section 151(ii), such orders and notices are invalid and liable to be quashed.

Vikas Gupta v. Union of India
142 Taxmann.com 253 · 2022 · High Court
27
citing judgments

The signing of a notice or document by the specified authority is a mandatory requirement under section 282A(1) of the Income Tax Act, 1961, and cannot be treated as an empty formality. Approval under section 151 requires the signature, name, and designation of the specified authority.

Judgments citing specified authority

Parth Construction, Mumbai vs. Income Tax Officer-41(3)(3), Mumbai

The appeal of the assessee is partly allowed

ITA 2184/MUM/2025[2018-19]Status: DisposedITAT Mumbai18 Jul 2025AY 2018-19

Bench: Shri Pawan Singh, Jm & Ms Padmavathy S, Am

For Appellant: Shri Jigar Mehta, CAFor Respondent: Shri Surendra Mohan, Sr. DR
Section 132Section 143(3)Section 148Section 148ASection 151Section 250Section 68

provisions of section 151. Therefore before proceeding further we will look at the relevant provisions of section 151 – Sanction for issue of notice. 151. Specified authority for the purposes of section 148 and section 148A shall be,— (i) Principal Commissioner or Principal Director or Commissioner or Director, if three years

Anil Singh, Kolkata vs. I.T.O., Ward - 49(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 531/KOL/2025[2017-2018]Status: DisposedITAT Kolkata16 Jul 2025AY 2017-2018

Bench: Shri George Mathanआयकर अपील सं/Ita No.531/Kol/2025 (नििाारण वर्ा / Assessment Year :2017-2018) Anil Singh Vs Ito Ward-49(1), Kolkata/Nfac 4, Railway Gate, Lalkuthi, Kamarhati, Kolkata Pan No. : Bflps 0954 J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri Soumitra Choudhury, Advocate राजस्व की ओर से /Revenue By : Smt. Sima Das Biswas, Jcit-Sr.Dr सुनवाई की तारीख / Date Of Hearing : 16/07/2025 घोषणा की तारीख/Date Of Pronouncement : 16/07/2025 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 29.07.2024 For The Assessment Year 2017-2018. 2. Shri Soumitra Choudhury, Ld.Ar Appeared On Behalf Of The Assessee & Smt. Sima Das Biswas, Ld. Sr.Dr Appeared On Behalf Of The Revenue. 3. The Appeal Of The Assessee Is Barred By 168 Days. In This Regard, The Assessee Has Filed An Application For Condonation Of Delay Stating Therein Sufficient Reasons For Delay, Which Are Plausible & Not Found To Be False. Ld. Sr.Dr Also Did Not Raise Any Serious Objection To Condone The Delay. Accordingly, Delay Of 168 Days In Filing The Present Appeal By The Assessee Is Condoned & The Appeal Is Admitted For Hearing. 4. It Was Submitted By The Ld. Ar That This Is A Case Of Reopening & Issuance Of Notice U/S.148 Of The Act. It Was The Submission That The Notice

For Appellant: Shri Soumitra Choudhury, AdvocateFor Respondent: Smt. Sima Das Biswas, JCIT-Sr.DR
Section 148Section 148ASection 151

required to pass an order under clause (d) of section 148A of the Act to that effect, with the prior approval of the specified authority of the new law. This order is required to be passed within one month from the end of the month in which the reply ... section 148 of the Act, the Assessing Officer shall serve on the assessee a notice under section 148 after obtaining the approval of the specified authority under section 151 of the new law. The copy of the order passed under clause (d) of section 148A of the Act shall also

Madhu Lakhiram Sharma, Mumbai vs. ITO Ward 16(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 2506/MUM/2025[2017-18]Status: DisposedITAT Mumbai16 Jul 2025AY 2017-18

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhriआयकर अपील सुं./Ita No. 2506/Mum/2025 (नििाारण वर्ा / Assessment Year :2017-18) Madhu Lakhiram V/S. Income Tax Officer Sharma बिाम Ward -16(1)(3, Mumbai. 502, Juhu Sea Spray, Janki Aayakar Bhawan, Mumbai- Kutir, Off Juhu Tara Road, 400012 Juhu, Mumbai 400049 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aqnps7808M Appellant/अपीलार्थी .. Respondent/प्रनिवादी निर्ााररती की ओर से /Assessee By: Shri Anil Thakrar राजस्व की ओर से /Revenue By: Shri Bhagirath Ramawat, Sr. Dr.

For Appellant: Shri Anil ThakrarFor Respondent: Shri Bhagirath Ramawat, Sr. DR
Section 147Section 148Section 148ASection 151Section 250Section 50CSection 56(2)(vii)

respectively vide dated 08.04.2021 and 28.07.2022 being approved by the Range 8(1), Mumbai and PCIT-8, Mumbai which are not the specified authority u/s. 151 (ii) to give approval to invoke Section 148 of the Act.” 4. Brief facts are that the assessee filed return declaring total loss

Shri Harbhajan Singh Chadha, Moradabad vs. DCIT, New Delhi

ITA 4907/DEL/2016[2012-13]Status: DisposedITAT Delhi16 Jul 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri M. Balaganesh

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Sumit Lalchandani, Adv
Section 132Section 153ASection 153D

reproduced herein:- "1. The solitary question which stands posited before us for adjudication pertains to whether, under the facts of the present case, the specified authority has granted approval in accordance with the mandate of Section 153D of the Income Tax Act, 1961 [“Act"]? 2. The instant appeal

Shri Gurjeet Singh Chadha, Moradabad vs. DCIT, New Delhi

ITA 4899/DEL/2016[2012-13]Status: DisposedITAT Delhi16 Jul 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri M. Balaganesh

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Ms. Namita Khurana, CIT DR
Section 132Section 153ASection 153D

reproduced herein:- "1. The solitary question which stands posited before us for adjudication pertains to whether, under the facts of the present case, the specified authority has granted approval in accordance with the mandate of Section 153D of the Income Tax Act, 1961 [“Act"]? 2. The instant appeal

Shri Gurjeet Singh Chadha, Moradabad vs. DCIT, New Delhi

ITA 4898/DEL/2016[2011-12]Status: DisposedITAT Delhi16 Jul 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri M. Balaganesh

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Ms. Namita Khurana, CIT DR
Section 132Section 153ASection 153D

reproduced herein:- "1. The solitary question which stands posited before us for adjudication pertains to whether, under the facts of the present case, the specified authority has granted approval in accordance with the mandate of Section 153D of the Income Tax Act, 1961 [“Act"]? 2. The instant appeal

Shri Gurjeet Singh Chadha, Moradabad vs. DCIT, New Delhi

ITA 4897/DEL/2016[2010-11]Status: DisposedITAT Delhi16 Jul 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shri M. Balaganesh

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Sumit Lalchandani, Adv
Section 132Section 153ASection 153D

reproduced herein:- "1. The solitary question which stands posited before us for adjudication pertains to whether, under the facts of the present case, the specified authority has granted approval in accordance with the mandate of Section 153D of the Income Tax Act, 1961 [“Act"]? 2. The instant appeal

Shri Gurjeet Singh Chadha, Moradabad vs. DCIT, New Delhi

ITA 4896/DEL/2016[2009-10]Status: DisposedITAT Delhi16 Jul 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri M. Balaganesh

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Sumit Lalchandani, Adv
Section 132Section 153ASection 153D

reproduced herein:- "1. The solitary question which stands posited before us for adjudication pertains to whether, under the facts of the present case, the specified authority has granted approval in accordance with the mandate of Section 153D of the Income Tax Act, 1961 [“Act"]? 2. The instant appeal

Shri Harbhajan Singh Chadha, Moradabad vs. DCIT, New Delhi

ITA 4895/DEL/2016[2011-12]Status: DisposedITAT Delhi16 Jul 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri M. Balaganesh

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Ms. Namita Khurana, CIT DR
Section 132Section 153ASection 153D

reproduced herein:- "1. The solitary question which stands posited before us for adjudication pertains to whether, under the facts of the present case, the specified authority has granted approval in accordance with the mandate of Section 153D of the Income Tax Act, 1961 [“Act"]? 2. The instant appeal

ACIT, New Delhi vs. Sh. Harbhajan Singh Chadha, Moradabad

ITA 4776/DEL/2016[2012-13]Status: DisposedITAT Delhi16 Jul 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri M. Balaganesh

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Sumit Lalchandani, Adv
Section 132Section 153ASection 153D

reproduced herein:- “1. The solitary question which stands posited before us for adjudication pertains to whether, under the facts of the present case, the specified authority has granted approval in accordance with the mandate of Section 153D of the Income

ACIT, New Delhi vs. Sh. Harbhajan Singh Chadha, Moradabad

ITA 4775/DEL/2016[2011-12]Status: DisposedITAT Delhi16 Jul 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri M. Balaganesh

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Sumit Lalchandani, Adv
Section 132Section 153ASection 153D

reproduced herein:- "1. The solitary question which stands posited before us for adjudication pertains to whether, under the facts of the present case, the specified authority has granted approval in accordance with the mandate of Section 153D of the Income Tax Act, 1961 [“Act"]? 2. The instant appeal

ACIT, New Delhi vs. Sh. Gurjeet Singh Chadha, Moradabad

ITA 4774/DEL/2016[2012-13]Status: DisposedITAT Delhi16 Jul 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri M. Balaganesh

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Date of Hearing
Section 132Section 153ASection 153D

reproduced herein:- "1. The solitary question which stands posited before us for adjudication pertains to whether, under the facts of the present case, the specified authority has granted approval in accordance with the mandate of Section 153D of the Income Tax Act, 1961 [“Act"]? 2. The instant appeal

ACIT, New Delhi vs. Sh. Gurjeet Singh Chadha, Moradabad

ITA 4773/DEL/2016[2011-12]Status: DisposedITAT Delhi16 Jul 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri M. Balaganesh

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Sumit Lalchandani, Adv
Section 132Section 153ASection 153D

reproduced herein:- "1. The solitary question which stands posited before us for adjudication pertains to whether, under the facts of the present case, the specified authority has granted approval in accordance with the mandate of Section 153D of the Income Tax Act, 1961 [“Act"]? 2. The instant appeal

ACIT, New Delhi vs. Sh. Gurjeet Singh Chadha, Moradabad

ITA 4772/DEL/2016[2009-10]Status: DisposedITAT Delhi16 Jul 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri M. Balaganesh

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Sumit Lalchandani, Adv
Section 132Section 153ASection 153D

reproduced herein:- "1. The solitary question which stands posited before us for adjudication pertains to whether, under the facts of the present case, the specified authority has granted approval in accordance with the mandate of Section 153D of the Income Tax Act, 1961 [“Act"]? 2. The instant appeal

Kishor Jethalal Morbia, Mumbai vs. Income Tax Officer 27 (2)(1), Mumbai

In the result, the appeal is accordingly allowed in the above terms

ITA 582/MUM/2025[2018-19]Status: DisposedITAT Mumbai14 Jul 2025AY 2018-19

Bench: Shri Vikram Singh Yadav & Shri Raj Kumar Chauhanvs. Assessing Officer, Kishor Jethalal Morbia Assessment Unit, 304/310, Kailas Plaza, Income Tax Vallabh Baug Lane, Department Ghatkopar (East), Jurisdictional Mumbai-400 075 Assessing Officer, Ito 27(2)(1), Vashi Railway Station, Vashi Navi Mumbai- 400 703 Pan/Gir No. Aabpm4447J (Applicant) (Respondent) Assessee By Shri Anant N. Pai, Ld. Ar Revenue By Shri Hemanshu Joshi, Sr. Dr Date Of Hearing 07.05.2025 Date Of Pronouncement 14.07.2025 आदेश / Order Per Raj Kumar Chauhan, Jm:

Section 250Section 51

case and in law, the re-Massessment proceedings were also illegal because the same have been initiated on basis of approval given by the specified authority u/s 151 without application of mind. The re-assessment proceedings u/s 147 may therefore please be quashed in appeal. 4. Ground

Pradipsinh Ghanshyamsinh Vaghela, Ahmedabad vs. The ITO, Ward-3(2)(1), Ahmedabad

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 325/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad11 Jul 2025AY 2018-19

Bench: SHRI SANJAY GARG (Judicial Member), SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Shri Pradeep Tulsian, A.RFor Respondent: Shri R P Rastogi, CIT. DR
Section 148Section 148ASection 250

assessment should be deleted. 3. Under section 148A(a), AO has to "conduct an enquiry, if required, with the prior approval of specified authority, with respect to the information which suggests that the income chargeable to tax has escaped assessment." So far as the information given and Assessment order passed ... carried out any enquiry before issue of any notice u/s 148 and has simply relied upon the information available of Insight Portal. Even the specified authority who has given the approval has also worked mechanically and therefore, without following the procedure of re-opening u/s 148 and others sections

Namita Agrawal, Uttrakhand vs. DCIT, Central Circle, Dehradun, Income Tax Office

In the result, appeal of the assessee is allowed

ITA 13/DDN/2025[2019-20]Status: DisposedITAT Dehradun09 Jul 2025AY 2019-20

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2019-20] Namita Agrawal, Vs Dcit, 36/1, E C Road, Dehradun, Central Circle, Uttarakhand-248001 Dehradun Pan-Afspa0668P Appellant Respondent Assessee By Shri Anil Jain, Adv. & Shri Naman Jain, Adv. Revenue By Shri S.K.Chaterjee, Cit. Dr Date Of Hearing 09.07.2025 Date Of Pronouncement 09.07.2025 Order

Section 127Section 147Section 148Section 151Section 250Section 69B

column 22 is extracted below: 22 Reasons for according Remarks: Approved under approval/rejection by the section 148A(d) as a fit case. specified authority to order Name: Rajat Bansal under section 148A(d) Designation :PCCIT, Delhi and/or issuance of notice Date-20.03.2023 under section 148 of the Income

Mohit Chandak, Chennai vs. DCIT Central Circle 3(3), Chennai

The appeals of the assessee are allowed

ITA 194/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Jul 2025AY 2016-17

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.191 & 194/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2016-17

For Appellant: Shri D.Anand, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 133ASection 147Section 148Section 148ASection 250

provides that before issuing any notice under Section 148, the assessing officer shall: (i) conduct any enquiry, if required, with the approval of specified authority, with respect to the information which ITA Nos.191 & 194/Chny/2025 Mohit Chandak :- 17 -: suggests that the income chargeable to tax has escaped assessment; (ii) provide ... opportunity of being heard to the assessee, with the prior approval of specified authority; (iii) consider the reply of the assessee furnished, if any, in response to the show-cause notice referred to in clause (b); and (iv) decide, on the basis of material available on record including reply

Mohit Chandak, Chennai vs. DCIT Central Circle 3(3), Chennai

The appeals of the assessee are allowed

ITA 191/CHNY/2025[2017-18]Status: DisposedITAT Chennai09 Jul 2025AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.191 & 194/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2016-17

For Appellant: Shri D.Anand, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 133ASection 147Section 148Section 148ASection 250

provides that before issuing any notice under Section 148, the assessing officer shall: (i) conduct any enquiry, if required, with the approval of specified authority, with respect to the information which ITA Nos.191 & 194/Chny/2025 Mohit Chandak :- 17 -: suggests that the income chargeable to tax has escaped assessment; (ii) provide ... opportunity of being heard to the assessee, with the prior approval of specified authority; (iii) consider the reply of the assessee furnished, if any, in response to the show-cause notice referred to in clause (b); and (iv) decide, on the basis of material available on record including reply

Essel Housing Projects Private Limited, Delhi vs. DCIT, Circle-20, Delhi

ITA 1900/DEL/2025[2017-18]Status: DisposedITAT Delhi09 Jul 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri Narpat Singh, Sr. DR
Section 148Section 148ASection 151

waive the requirement for Section 148A(d) and Section 148. Therefore, the assessing officer was required to obtain prior approval of the specified authority according to Section 151 of the new regime before passing an order under Section 148A(d) or issuing a notice under Section 148. These notices ought