Sankar Paikaray vs. Income Tax Officer, Khurda

Parties Involved

Facts Summary

The case involves appeals filed by the assessee against separate orders of the Commissioner of Income Tax (Appeals) (CIT(A)), NFAC, Delhi for the assessment years 2010-11, 2011-12, 2012-13, 2013-14, and 2015-16. The assessee argued that the approval for reassessment was not properly recorded, as it merely contained the word 'Yes' without any specific approval or satisfaction noted. The assessee cited a decision of the Delhi High Court in the case of Pioneer Town Planners Pvt Ltd. to support their argument. The revenue argued that the approval was properly recorded and that the assessee's delay in filing the appeal should not be condoned.…

Legal Issues

• 1. Whether the approval for reassessment was properly recorded by the Principal Chief Commissioner of Income Tax (Pr.CIT)?
• 2. Whether the reopening of assessments for the assessment years 2010-2011 to 2013-14 is valid?
• 3. Whether the delay in filing the appeal should be condoned?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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