ITA 4394/DEL/2026

Parties Involved

Facts Summary

The assessee, Shri Akhil Bansal, appealed against the order of the Commissioner of Income Tax (Appeals) for Assessment Year 2012-13. The appeal was directed against the order dated 20.03.2026. The assessee challenged the validity of the approval under section 147(b) of the Income-tax Act, 1961. The assessee argued that the approval for initiating proceedings under section 148 was mechanical and perfunctory, as the Assessing Officer referred to a non-existent provision and the approval authority did not apply their mind. The Departmental Representative defended the approval and the assessment order, arguing that the approval note mentioned clause (b) of the explanation 2 to section 147, which was not applicable. The Tribunal found the approval to be mechanical and unsustainable, leading to the quashing of the consequent proceedings.…

Legal Issues

• 1. Validity of approval under section 147(b) of the Income-tax Act, 1961

Judgment Outcome

Decided in favour of Assessee.

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