2025 (4) TMI 1664

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.... ORDER PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. 2811/Del/2024 for AY 2008-09, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as "ld. NFAC", in short] in Appeal No. ITBA/NFAC/S/250/2022-23/1050736052(1) dated 14.03.2023 against the order of assessment passed u/s 143(3) r.w.s 147 of the Income-tax Act, 1961 (hereinafter referred....

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....t the approval u/s 151 of the Act was granted by the competent authority in a mechanical manner for reopening the assessment of the assessee for the year under consideration. We find that this issue goes to the root of the matter and accordingly, we deem it fit to take up the same first. 4. We have heard the rival submissions and perused the materials available on record. The assessee had filed....

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....ng the course of hearing, the approval papers under section 151 of the Act granted by the Learned JCIT, Range- 26, New Delhi was placed on record. On perusal of the proforma seeking approval u/s 151 of the Act, we find that the learned JCIT had merely stated that "Yes, it's a fit case for issue of notice u/s 148" for reopening. This sort of approval granted u/s 151 of the Act was held to be approv....

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.... Court in this regard are reproduced herein:- "11. Section 151 of the Act clearly stipulates that the CIT (A), who is the competent authority to authorize the reassessment notice, has to apply his mind and form an opinion. The mere appending of the expression 'approved' says nothing. It is not as if the CIT (A) has to record elaborate reasons for agreeing with the noting put up. A....