Sh. Rajesh Gupta vs Income Tax Officer

PER SATBEER SINGH GODARA, JM

This assessee’s appeal for assessment year 2007-08, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1082636589(1), dated 14.11.2025 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

It emerges during the course of hearing that there arises the first and foremost issue of the validity of the impugned reopening itself, which goes to the root of the matter. This is for the precise reason that the learned counsel representing assessee has invited our attention to the prescribed authority’s section 151 approval dated 31.03.2014 to the Assessing Officer’s reopening proposal, wherein, he has recorded “In view of the reasons cited by AO issue of notice u/s 148 is approved” than having applied its independent mind thereupon.

We thus are of the considered view that the impugned reopening itself is invalid since based on a mere mechanical approval of the said prescribed authority in light of CIT Vs. S. Goyanka Lime and Chemical Pvt. Ltd. (2015) 64 taxmann.com 313 (SC) to quash the same in very terms. Ordered accordingly.

All other pleadings on merits stand rendered academic.

This assessee’s appeal is allowed.