Sh. Sahil Garg v. Income Tax Officer, Ward-43(3), Delhi

Parties Involved

Facts Summary

This assessee’s appeal for assessment year 2017-18, 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/250/2025-26/1083737185(1), dated 16.12.2025 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 validity of the impugned section 148A(d) proceedings initiated vide notice dated 27.07.2022 in assessment year 2017-18 arises because the learned Assessing Authority had obtained the necessary approval from the PCIT-15, Delhi, instead of the prescribed authority under section 151(ii) of the Act i.e. Principal Chief Commissioner or Principal Director General or, where there is no such authority, Chief Commissioner or Director General.…

Legal Issues

• 1. Validity of the impugned section 148A(d) proceedings initiated vide notice dated 27.07.2022

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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