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Judgment
This assessee’s appeal for Assessment Year 2012-13 arises against the C IT(A)/NFAC, De lhi’ s DIN & order No. ITBA/NFAC/S/250/2024-25/1064352870(1) dated 25.04.2024, in proceedings u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961 (in short “ the Act”).
Heard both the p arties at length. Case file perused.
It emerges during the course o f hear ing that there arises the first and foremost issue of validity of the reopening itself for want of a valid approval by the lear ned prescribed authority u/s. 151 o f the Act. T his tribunal’s attention is invited to the approval dated 26.03.2019 (page 11 & 12 in paper book) wherein the learned prescribed authority had accepted the Assessing Officer’s reopening proposal as “I am satisfied.........”. This being the clinching factual positio n emanating from the record, w e hereby quote CIT vs. S. Goyanka Lime and Chemical Ltd. (2023) 453 ITR 242 (SC) that such a mechanical approval vitiates the entire reopening; and therefore, I accept the instant legal ground in very terms. This reopening is quashed therefore.
All other plead ings on merits stand rendered academic.
This assessee’s appeal is allowed.