In the result, appeal of the assessee is allowed
Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.763/Rpr/2025 "नधा"रण वष" /Assessment Year : 2016-17 Ravi Raika 22/4, Nehru Nagar (West), Bhilai, Dist. Durg (C.G.)-490 020 Pan: Acjpa2125R .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bhilai (C.G.) ……""यथ" / Respondent
Section 282A(1) of the Act, hence such approval is held to be invalid, arbitrary and void ab initio. 8. That once the very approval u/s. 151 of the Act is invalid and void ab initio, hence the A.O ceases to possess any valid inherent jurisdiction to complete the reassessment