2025 (8) TMI 1255

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....ncome-tax Act, 1961 (hereinafter referred to as "the Act") dated 29.03.2016 by the Assessing Officer, ITO, Ward-24(3), New Delhi (hereinafter referred to as "ld. AO"). 2. Though the assessee has raised several grounds, one of the grounds raised is challenging the validity of reassessment proceedings. The assessee has also raised additional grounds dated 22.04.2021 specifically stating that notice u/s 148 of the Act was issued without obtaining proper approval u/s 151 of the Act in the proper manner. This additional ground goes to the root of the matter and hence, we proceed to adjudicate the same first together with the regular legal grounds raised in the original ground of appeal. 3. We have heard the rival submissions and perused th....

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....hini, New Delhi -110085 2. PAN AAICS7517H 3. Status Company 4. Circle/Ward Ward 24(3), New Delhi 5. Assessment year for which issue of notice u/s 148 is proposed 2008-09 6. The Quantum of income which has escaped assessment Rs. 16,00,000/- 7. Whether assessment is proposed to     to made for the first time and if the reply is affirmative please state No   (a) Whether any voluntary return had already been filed Yes   (b) If so, date of filing the said return 02.09.2008 8. If the answer to the CI No. 7 is in negative, Please state (a) the income originally assessed (b) Whether it is a case of under assessment, assessment at low rat....

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....Act. This approval was held by the Hon'ble Jurisdictional High court to be a mechanical approval. The relevant observation of the Hon'ble Jurisdictional High 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. At the same time, satisfaction has to be recorded of the given case which can be reflected in the briefest possible manner. In the present case, the exercise appears to have been ritualistic and f....