Pushpa Devi vs Income Tax Officer

This assessee’s appeal for Assessment Year 2010-11 arises against the Addl./JCIT( A) -1, Jaipur’ s DIN & order No. ITBA/APL/ S/250/2024-25/1066140400(1) dated 27.06.2024, in proceedings u/ s 144 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 17.03.2017 (page 1 in paper book) wherein the learned prescr ibed author ity had accepted the Assessing Officer’s reopening proposal as “Yes, I am satisfied.........”. This being the clinching factual position emanating from the record, we 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.