ORDER

This Revenue’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/250/2025-26/1082622847(1), dated 14.11.2025 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

2. It emerges at the outset with the able assistance coming from both the parties there arises the first and foremost legal issue of validity of impugned section 148A(d) proceedings herein itself initiated vide notice dated 23.04.2021 in assessment year 2017-18. This is for the precise reason that the learned Assessing Authority had obtained the necessary approval from the Principal Commissioner of Income Tax, Rohtak, than the prescribed authority under section 151(ii) of the Act i.e. Principal Chief Commissioner or……………………., if more than three years have elapsed from the end of the relevant previous year. This clinching factual position has gone unrebutted from the Revenue side. Faced with this situation, we find that the hon’ble jurisdictional high court in Communist Par