2025 (4) TMI 843

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....UDICIAL MEMBER The instant appeal filed by the assessee is directed against the order dated 23.04.2024 passed by Learned Commissioner of Income Tax(Appeals), National Faceless Appeal Centre(NFAC), Delhi, arising out of the order dated 27.12.2019 passed by the Income Tax Officer, Ward No.69(2), Delhi, under Section 147 r.w.s. 143(3) of the Income Tax Act, 1961(hereinafter referred to as the "Act....

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....55/- for the year under consideration. Notice under Section 133(6) of the Act dated 20.02.2019 was issued upon the assessee which was responded and the assessment was re-opened invoking the provision of Section 147 of the Act upon taking approval from the competent authority and notice under Section 148 of the Act dated 31.03.2019 was issued and served upon the assessee. Such reassessment proceedi....

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....ained under Section 151 of the Act from the Learned Principal Commissioner of Income Tax (in short PCIT) where the PCIT has not even mentioned the date of his approval on the Form for recording the reasons for initiating proceedings under Section 147 of the Act and for obtaining the sanction under Section 151 of the Act. In that view of the matter the sanction is also not in terms of law and is li....

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...., no date has been mentioned by the Learned PCIT while granting such sanction under Section 151 of the Act. The same, thus, cannot be said to be a valid one and therefore, consequentially the notice under Section 148 of the Act dated 31.03.2019 on the basis of such invalid sanction is found to be illegal and void ab initio. The judgment relied upon passed by the Hon'ble High Court in the matter of....