2026 (3) TMI 226

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....assed u/s 148A(d) and thereafter notice issued u/s 148 is without jurisdiction because a prior approval ought to have been taken from Chief Commissioner whereas AO has taken this approval from the PCIT, hence, impugned re-assessment order is not sustainable. In support of her contention, she relied upon decision of the Hon'ble Supreme Court in UOI Vs Rajeev Bansal, Civil Appeal No. 8629 of 2024. 3. With the assistance of ld. Representative, we have gone through the record carefully. Since assessee has raised a jurisdictional issue which goes to the root of the dispute and ultimately will affect taxability of the assessee, therefore, relying upon judgement of the Hon'ble Supreme Court in the case of NTPC Vs CIT 229 ITR 383, we per....

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....on'ble Telangana High Court in the case of Deloitte Consulting India Pvt. Ltd. Vs Assessment Unit 9 TMI 1632, Writ Petition No. 4061 of 2024. Hon'ble Telangana High Court has decided this Writ Petition on 25.09.2025. She also relied upon the judgement of ITAT in M/s Genpact India 1527/Del/2027. 5.1 On the other hand, ld. DR contended that approval was taken from the Pr. CIT because when notice under Section 148A(a) was issued, three years have not expired. The re-assessment proceedings were initiated after taking approval from the competent authority. 6. With the assistance of ld. Representative, we have gone through the record carefully. Section 148A clause (d) and Section 151 has a direct bearing, therefore, we take note of ....

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....od of three years for the purposes of clause (i) shall be computed after taking into account the period of limitation as excluded by the third or fourth or fifty provisos or extended by the sixth proviso to sub-section (1) of Section 149. 7. A bare perusal of above provisos would indicate that while issuing notice u/s 148A or inviting objections of the assessee under sub-clause (b), AO was not only required to take approval from the 'specified authority' but while passing order u/s 148A sub-clause (d), the AO has to obtain fresh approval. The simple reason is that after issuance of a notice and inviting objections of the assessee, if AO is satisfied that no re-opening is to be made, then he can drop the proceedings. In such situation, bo....