2026 (3) TMI 1269

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: Shri Shailendra Srivastava, Sr. DR ORDER PER M. BALAGANESH, ACCOUNTANT MEMBER This appeal has been filed by the assessee against the order dated 15.05.2025 passed by the Learned Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as "the CIT(A)"] u/s. 250 of the Income tax Act, 1961 (hereinafter referred to as "the Act"] for the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Ld. AO sought to reopen the assessment of the assessee u/s 147 of the Act vide issuance of notice u/s 148 of the Act on 2.2.2017. The assessee filed return of income on 27.3.2017 in response to notice issued u/s 148 of the Act. The reasons recorded for reopening the assessment together with the approval granted by the Additional CIT, Range 2(2), Firozabad in terms of section 151 of the Act. The ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in 391 ITR 11 (Del) had also held the same, wherein, the approving authority had merely stated "approved" in the proforma while granting approval in terms of section 151 of the Act. This approval was held by the Hon'ble Delhi High court to be a mechanical approval. The Hon'ble Delhi High Court in the recent decision in the case of SBC Minerals P Ltd. vs ACIT reported in 475 ITR 360 (Del) had also ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....perion Developers P Ltd. vs ACIT reported in 422 ITR 355 (Del HC) b) Virbhadra Singh vs DCIT reported in 88 taxmann.com 88 (HP HC) c) Sonia Gandhi vs ACIT reported in 407 ITR 594 (Del HC) 5. We find that the various decisions quoted by both the Ld. AR as well as the Ld. DR are non-jurisdictional high courts giving conflicting decisions. We find that the Hon'ble Supreme Court i....