Shri Rakesh Kumar Gupta vs Income Tax Officer, Ward-2(1)

This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/Addl. JCIT(A) [in short, the “CIT(A)/Addl. JCIT(A)”], Panaji’s order dated 10.12.2025 passed in DIN and order no. ITBA/APL/S/250/2025-26/1083509975(1), involving proceedings under section 143(3) r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

Coming to the first and foremost legal issue of validity of the impugned reopening itself, it is hereby noticed from a perusal of the case records that the learned Assessing Officer had set into motion the section 148 proceedings against the assessee vide anotice dated 30.03.2019 whereas the learned prescribed authority had approved the same on day thereafter i.e., on 31.03.2019 as per paper book pages 33 and 97 forming part of the case records. It is thus an instance wherein impugned reopening itself had preceded the statutory approval u/s 151 of the Act which is not sustainable in law. Quashed as a non-est one in very terms.

All the remaining pleadings on merits between the parties stand rendered academic.

The assessee’s appeal is allowed.