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Judgment
PER SATBEER SINGH GODARA, JM
These assessee’s three appeals ITA Nos. 7697, 7698 & 7699/Del/2025 for assessment years 2013-14, 2014-15 and 2017-18, arise against the Commissioner of Income Tax (Appeals)-24 [in short, the “CIT(A)”], Delhi’s as many orders, dated 25.09.2025, 25.09.2025 & 24.09.2025 passed in DIN No. ITBA/APL/M/2025-26/1081159211(1), ITBA/APL/M/250/2025-26/1081160399(1) & ITBA/APL/M/250/2025-26/1081126333(1), involving proceedings 147 r.w.s. 143(3), 147 r.w.s. 143(3) & 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively.
Heard both the parties at length. Case file perused.
We come to the assessee’s first and foremost identical legal ground in all of its instant three cases seeking to challenge validity of the as many reopening herein. This is for the precise reason that the learned Assessing Officer himself makes it clear in his assessment order dated 31st March, 2021 for A.Y. 2013-14 that section 148 notice had been issued to the assessee on 31.03.2021 itself.
That being the case, learned counsel invites our attention to page “43A” in the assessee’s paperbook indicating the said notice to have been actually issued on 1st April, 2021 only i.e. the date from which the new scheme u/s 148A came into effect. This clinching fact has gone unrebutted from the revenue side. We thus quote Sumanjeet Aggarwal vs. ITO (2022) 143 taxmann.com 11 (Del) to quash the impugned reopening under the “old” scheme indicated “on or after 01.04.2021” in very terms.
The outcome of the assessee’s latter twin appeals 7698 & 7699/Del/2025 would be hardly any different. We are observing this in the light of the fact that the learned prescribed authorities’ corresponding section 151 approvals dated 31st & 26th March, 2021; assessment year wise respectively, had been recorded mechanically than with due application of mind which has been held as not substantiable in CIT vs. S. Goyanka Lime and Chemical Ltd . (2023) 453 ITR 242 (SC). We, further wish to make it clear that the said twin approvals are also not covered under the newly introduced amendments in the act since dating back prior to the cut-off dated 1st April, 2021 therein. We thus accept the assessee’s identical legal ground in its instant latter twin appeals to quash the impugned re-openings in very terms as well.
All remaining pleadings between the parties on merits stand rendered academic.
These assessee’s three appeals i.e. ITA Nos. 7697 to 7699/Del/2025 are allowed in the above terms. A copy of this common order be placed in the respective case file.