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Judgment
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2013-14, arises against the CIT(A)-29, New Delhi’s in case No. CIT(A), Delhi-29/10204/2019-20 dated 09.12.2024, in proceedings u/s 147/148 r.w.s. 143(3) of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
It emerges during the course of hearing that there arises the first and foremost issue of validity of the reopening itself for want of a valid approval by the learned prescribed authority u/s. 151 of the Act.
Our attention is invited to the copy of approval dated 08.03.2019 (page 26 in paper book) wherein lear ned prescribed authority had accepted the Assessing Officer’s reopening propo sal as “Perused.......recorded, satisfied that it is a fit case for issue of notice u/s 148”. This being the clinching factual position emanating from the record, we hereby quote CIT vs. S. Goyanka Lime and Che mical Ltd. (2023) 453 ITR 242 (SC) that such a mechanical approval vitiates the entire reopening; and there fore, we accept the instant legal ground in very terms. This reopening is quashed therefore.
All other pleadings on mer its stand rendered academic.
This assessee’s appeal is allowed.