Abdul Salam Mohamed Yasin vs. DCIT, Circle 17(1), Mumbai

Parties Involved

Facts Summary

The appeal was filed by the assessee, Abdul Salam Mohamed Yasin, against the order dated 13.10.2025 passed by the National Faceless Appeal Centre, Delhi, for the quantum of assessment framed under section 147 read with section 144 of the Income-tax Act, 1961, for the assessment year 2017–18. The assessee challenged the validity of the reopening under section 148 and the consequential reassessment order passed under section 147 read with section 144B on various jurisdictional and legal grounds. The notice issued under section 148 was claimed to be barred by limitation and the mandatory approval for issuance of such notice was alleged to have been accorded by an incompetent authority.…

Legal Issues

• 1. Whether the notice issued under section 148 is barred by limitation.
• 2. Whether the mandatory approval for issuance of the notice under section 148 was accorded by a competent authority.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• The Royal Bank of Scotland N.V.-India Branch(amalgamated with NatWest Markets Plc-India Branch) Vs DCIT, International Taxation- 2(1), Kolkata

• Nisar Ahamed Abdul Sukkur vs. The Deputy Commissioner of Income Tax, Corporate Circle – 1, Coimbatore

• EASH KUMAR SARNA, VS ITO, WARD -1, AND SEEMA RANI SARNA, VS. ITO, WARD -1

  Delhi Bench 'A', New Delhi benchAY 2015-16Allowed

• SANJEEV KUMAR AGGARWAL VS. DCIT, CIRCLE 52(1)

  Delhi Bench ‘A’ New Delhi benchAY 2015-16Allowed

• Devanand Amarnath Parkar Vs. Income Tax Officer

• Sangeeta Devi Anchalia Vs. ITO

  Kolkata Bench benchAY 2013-14Allowed