M/s R. N. Brothers vs Deputy Commissioner Of Income Tax

This assessee’s appeal for Assessment Year: 2021-22, arises against the Commissioner of Income Tax, Appeal CIT(A), Delhi-26 [in short, the “CIT(A)”], Delhi’s-26 DIN and Order No. ITBA/APL/S/250/2025-26/1085674487(1), dated 06.02.2026 involving proceedings under section 147 r.w.s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the ‘the Act’).

Heard both the parties. Case file perused.

Coming to the assessee’s first and foremost legal ground challenging validity of the impugned reopening itself, learned counsel has placed on record. The Assessing Officer’s reopening reasons recorded in its case followed by the necessary section 151 approval nowhere indicating or pointing out file as to what was the exact amount of its taxable income which had escaped assessment thereby triggering section 148/147 proceedings in motion.

That being the case, I hereby quote [2012] 50 SOT 13 (Act) India Terminal Connector Systems Ltd. v. Dy. CIT, Circle 11(1), New Delhi that such a failure on the assessee’s Assessing Officer’s part vitiates the impugned reopening itself. I accordingly find merit in the assessee’s legal argument which stands accepted in very terms. All other remaining plea between the parties on merits stand rendered academic.

This assessee’s appeal is allowed.