Shokinder Kumar Vs Income Tax Officer

Parties Involved

Facts Summary

This appeal by Shokinder Kumar for Assessment Year 2011-12 arises against the order of the Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 09.12.2024, in proceedings under sections 147 and 144 of the Income Tax Act, 1961. The primary issue in the case is the validity of the reopening of the assessment for lack of a valid approval by the prescribed authority under section 151 of the Act. The tribunal noted an approval dated 23.03.2018 by the prescribed authority, which mechanically accepted the Assessing Officer’s proposal without proper scrutiny.…

Legal Issues

• 1. Validity of the reopening of assessment for lack of a valid approval by the prescribed authority under section 151 of the Income Tax Act, 1961.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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