2026 (4) TMI 403

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.... Priyanka Patel, Sr. DR ORDER PER PARTHA SARATHI CHAUDHURY, JM The captioned Miscellaneous Application has been filed by the Revenue arising out of the impugned order of Tribunal passed in ITA No.474/RPR/2025 for assessment years 2013-14 u/s. 254(2) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') dated, 22.09.2025. 2. In this case, the Tribunal had provided relief to....

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....ough the above referred decision pertains to invalid notice u/s. 143(2) of the Act wherein such notice was without any signature of the issuing authority but the mandate of the provisions of Section 282A(1) of the Act is triggered also in a similar way and as per similar terms in the present case of the assessee as well i.e. with regard to the unsigned approval u/s. 151 of the Act as received by t....

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...., the contents are akin to contemplating for a review of the decision taken by the Tribunal which is therefore, not permissible within the ambit of Section 254(2) of the Act. Taking guidance from the judicial pronouncements viz. (i) T.S. Balaram, ITO v. Volkart Bros., (1971) 82 ITR 50 (SC); (ii) Commissioner of Income Tax (IT-4) Vs. Reliance Telecom Ltd., (2021) 133 taxmann.com 41 (SC) and (iii) C....

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....oval was held as invalid, arbitrary and void ab initio, and once the very approval u/s. 151 of the Act was invalid and void ab initio, hence the A.O did not had any valid inherent jurisdiction to complete the reassessment u/s. 147 r.w.s 144 r.w.s. 144B which was therefore held invalid hence quashed. There is no mistake much less an apparent mistake in the order of the Tribunal. That the Revenue in....