2026 (1) TMI 457

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....F INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee is directed against the order of learned CIT(A)/National Faceless Appeal Centre, Delhi dated 21.08.2025 for assessment year (AY) 2017-18. 2. Though, the assessee has raised multiple grounds of appeal, however in my considered view the only substantial grounds of appeal relates to validity of notice under section....

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....se, the Assessing Officer has obtained sanction/approval from Principal Commissioner of Income Tax (PCIT)as recorded in para 3 of notice under section 148 itself. As approval is not by the competent authority, therefore, notice u/s 148 is invalid and subsequent action initiated thereon is Void-ab-initio. To support such contention, the ld. AR relied upon the decision of Hon'ble Delhi High Court in....

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....ssioner of Income Tax, Principal Director General or Chief Commissioner or Director General, in case more than three years have passed from the end of the relevant assessment year. However, the assessing officer obtained sanction from PCIT who was not competent to approve such sanction, therefore, notice under section 148 is invalid and subsequent action initiated thereon is void-ab-initio. Simila....