Rajesh Gupta Vs Income Tax Officer, Ward-2(3)(4), Hapur
Case No: ITA No. 7432/Del/2025
Court: Income Tax Appellate Tribunal Delhi Bench ‘SMC’, New Delhi
Date: 1/20/2026
Parties Involved
appellantRajesh Gupta
respondentIncome Tax Officer, Ward-2(3)(4), Hapur
Facts Summary
This appeal pertains to the assessment year 2017-18. The assessee, Rajesh Gupta, challenged the order of the Commissioner of Income Tax (Appeals)/NFAC, Delhi, dated 29.09.2025, which allowed the reopening of assessment under sections 147 and 144 of the Income Tax Act, 1961. The primary contention raised was the validity of the reopening due to the lack of a valid approval by the prescribed authority under section 151 of the Act. The approval dated 25.03.2021 was deemed mechanically granted witho…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the reopening of assessment for want of a valid approval by the prescribed authority under section 151 of the Income Tax Act, 1961.
Precedents Relied Upon
1 precedent cited in this judgement.