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Judgment
PER SATBEER SINGH GODARA, JM
This assessee’s appeal for assessment year 2013-14, arises against the Commissioner of Income Tax (Appeals)-29 [in short, the “CIT(A)”], New Delhi’s order dated 27.03.2025 passed in case no. 10244/2012-13, involving proceedings under section 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
We advert to the first and foremost legal issue of validity of the impugned reopening itself between parties. This is for the precise reason that the assessee has invited our attention to page 9 in the case records comprising the learned prescribed authority’s section 151 approval making it clear that his case is covered under section 147 Explanation (2) Clause (b) of the Act which admittedly reads “where a return has been furnished by the assessee but no assessment has been made…………………..”
That being the case, learned counsel next places on record the section 143(3) assessment order framed in the assessee’s case on 15.03.2016 which has gone unrebutted from the Revenue side. We conclude in this clinching factual backdrop that the learned lower authorities have erred in law and on facts in setting into motion the impugned reopening itself against the assesses u/s 147 Explanation (2) Clause (b) of the Act which is hereby quashed in very terms. The assessee succeeds in his instant first and foremost legal ground/ argument therefore.
All other remaining pleadings between the parties stand rendered academic.
This assessee’s appeal is allowed.