TaxTMI 
TaxTMI 
2025 (11) TMI 2073
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....6.2025 passed for A.Y. 2019-20. 2. The assessee has raised the following grounds of appeal: "1. The order passed by the Ld. CIT (A) is against law, equity and justice. 2. The Ld. CIT (A) has erred in law and o facts in upholding the assessment order passed by the Ld. A.O. as the notices and order u/s 148A(b)/148A(d)/148 issued by the Ld. A.O. are void, illegal ad without jurisdiction. 3. The Ld. CIT(A) has erred in law and on facts in upholding the assessment order passed by the Ld. A.O. as the order passed u/s 148 of the Act is non-speaking order. 4. The Ld. CIT(A) has erred in law and on facts in upholding the assessment order passed by the Ld. A.O. as the reopening assessment is bad and illegal and ....
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....s. 8,11,000/- under section 80GGC of the Act towards donation to a political party namely Manvadhikar National Party. Based on a search and seizure action conducted by the Investigation Wing under section 132 of the Act, it was found that several Registered Unrecognized Political Parties, including Manvadhikar National Party, were engaged in providing bogus deductions under section 80GGC in lieu of cash after deducting commission. Relying on the findings received from the Investigation Wing, the AO formed a belief that income had escaped assessment and reopened the assessment by issuing notice under section 148 of the Act on 02.05.2023 after obtaining the necessary approval and passing an order under section 148A(d). In response, the assess....
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....val and issuing notices under section 148A. In view of these findings, the Ld. CIT(A) upheld the disallowance of the deduction claimed under section 80GGC and dismissed all grounds raised by the assessee. Consequently, the appeal was dismissed. 5. The assessee is in appeal before us against the order passed by CIT(Appeals) dismissing the appeal of the assessee. 6. During the course of appellate proceedings before us, the learned counsel for the assessee challenged both the validity of the reassessment proceedings and the disallowance of deduction under section 80GGC of the Act. The counsel argued that the order of the Ld. CIT(A) was against law, equity and justice, as the reassessment proceedings initiated by the AO were without juris....
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....ould be useful to reproduce the relevant extracts from the decision in Dalpat Baraiya vs. ITO (supra) for ready reference: "Since the Sanctioning Authority for reopening of assessment was obtained from a wrong Specified Authority, the entire reopening itself is bad in law and liable to be quashed." 9. The Tribunal further observed: "Clause (ii) of Section 151 describes the Specified Authority namely Principal Chief Commissioner or Principal Director General or Chief Commissioner or Director General, if more than three years have elapsed from the end of the relevant assessment year. It is undisputed fact, the reopening of assessment in the present case is done beyond three years period. Whereas in this case, approval was....