Rakesh Sharma vs Income Tax Officer

This assessee’s appeal for Assessment Year 2011-12 arises against the C IT(A)/NFAC, De lhi’ s DIN & order No. ITBA/NFAC/S/250/2025-26/10882895340(1) dated 21.11.2025, in proceed ings u/s 144 of the Income Tax Act, 1 961 (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 26.03.2018 (page 4 in paper book) wherein the learned prescr ibed author ity had accepted the Assessing Officer’s reopening proposal as “ I am satisfied.........”. This being the clinching factual position emanating fro m the re cord, we hereby quo te C IT vs. S. Goyanka Lime and Chemical Ltd. (2023) 453 IT R 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.