Sh. Devinder Singh vs. Income Tax Officer, New Delhi

Parties Involved

Facts Summary

This assessee’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1080339103(1), dated 04.09.2025 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). The first and foremost issue of the validity of the impugned reopening itself, which goes to the root of the matter, is raised. The learned counsel representing assessee has invited attention to the prescribed authority’s section 151 approval to the Assessing Officer’s reopening proposal, wherein, he has recorded “I concur with the findings of subordinate authority. This is a fit case for……..” than having applied his independent mind thereupon.…

Legal Issues

• 1. Validity of the impugned reopening

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Pushpa Devi vs Income Tax Officer, Ward-3, Bulandshahr, Uttar Pradesh-203001

  Delhi Bench ‘SMC’, New Delhi benchAY 2010-11Allowed

• Rakesh Sharma vs Income Tax Officer

  Delhi Bench ‘SMC’, New Delhi benchAY 2011-12Allowed

• M/s. Srigarv Buildcon Pvt. Ltd. vs. ACIT

  Delhi Bench benchAY 2020-21Allowed

• Shridhar Financial Services Pvt. Ltd. vs Income Tax Officer, Ward -23(3), New Delhi

  Delhi Bench ‘SMC’, New Delhi benchAY 2018-19Allowed

• Shokinder Kumar Vs Income Tax Officer

  Delhi Bench ‘SMC’, New Delhi benchAY 2011-12Allowed

• Ratnakar Sales Promotion Pvt. Ltd. Vs Income Tax Officer, Ward-21(1), New Delhi-110002

  Delhi Bench ‘F’, New Delhi benchAY 2012-13Allowed