https://www.taxtmi.com/caselaws?id=782517 ITAT Delhi dismissed the Revenue's appeal and upheld the order of CIT(A). The Tribunal held that for reopening an assessment beyond four years under s.151(1), mandatory approval must be obtained from the CIT. Since the AO had instead obtained approval from the JCIT, Central Circle-IV, Delhi, the sanction was held invalid. Consequently, the reassessment proceedings were declared bad in law and quashed. The Tribunal found no infirmity in the CIT(A)'s conclusion and sustained the annulment of the reassessment, rejecting all grounds raised by the Revenue. en-us Thu, 30 Oct 2025 00:00:00 +0530 Mon, 01 Dec 2025 08:50:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782517 ITAT Delhi dismissed the Revenue's appeal and upheld the order of CIT(A). The Tribunal held that for reopening an assessment beyond four years under s.151(1), mandatory approval must be obtained from the CIT. Since the AO had instead obtained approval from the JCIT, Central Circle-IV, Delhi, the sanction was held invalid. Consequently, the reassessment proceedings were declared bad in law and quashed. The Tribunal found no infirmity in the CIT(A)'s conclusion and sustained the annulment of the reassessment, rejecting all grounds raised by the Revenue. Case-Laws Income Tax Thu, 30 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782517