2025 (12) TMI 21

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....come Tax Act PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee is directed against the order of Ld. CIT(A)/NFAC dated 20.02.2025 for assessment year (AY) 2016-17. 2. Rival submissions of both the parties have heard and record perused. The learned Authorised Representative (ld. AR) of the assessee submits that though, the assessee has raised multiple grounds of appeal, however, ....

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.... approval of Pr. Commissioner of Income Tax as recorded in the notice under section 148 dated 30.06.222 itself. Thus, notice under section 148 is issued without proper sanction which renders the notice invalid; therefore, subsequent action initiated on such invalid has become void ab initio. To support his submission, the ld AR of the assessee relied on the decision of Mumbai Tribunal in ACIT Vs M....

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....r Chief Commissioner or Director General. However, in the present case, the ld. Assessing Officer has obtained approval / sanction from Pr. CIT which is invalid. Thus, notice under section 148 is invalid being without sanction of law; therefore, subsequent action initiated thereon has become void ab initio. Similar view was taken by Mumbai Tribunal in ACIT Vs Manish Financial (supra). In the resul....