Madhubala (AY: 2021-22)

Parties Involved

Facts Summary

The appeal was preferred by the assessee against the order of the Ld. CIT(A) dated 20.01.2026, arising out of the assessment order passed by the ACIT, CC-16, New Delhi, for AY: 2021-22. The assessee challenged the impugned assessment order on the basis that the approval granted under Section 148B of the Income Tax Act, 1961, was vitiated and not in accordance with law. The case was reopened under Section 147 of the Act after taking prior approval of Pr. CIT(Central-2), Delhi as per explanation 2 (iv) to Section 148 of the Act. The assessee argued that the approval was granted on vague information and did not establish a live link to the assessee's case, thus violating the principles laid down in various judicial decisions.…

Legal Issues

• 1. Whether the approval granted under Section 148B of the Act was vitiated and not in accordance with law?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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