Reassessment notice u/s 148 invalid without Pr. CCIT approval when over 3 years elapsed from AY end per S.151(ii).

ORDER

PER AMITABH SHUKLA, AM,

This appeal by the assessee is directed against the order of National Faceless Appeal Centre/Ld. Commissioner of Income Tax(Appeals), New Delhi, [hereinafter referred to as ‘ld. CIT(A)] dated 13.08.2025 arising out of assessment order dated 30.05.2023 passed under section 147 of the Income Tax Act, 1961, for the Assessment Year 2016-17. The word ‘Act’ herein this order would mean Income Tax Act, 1961.

2. The assessee has raised following grounds of appeal:-

1. The assessment order passed in the present case is based on personal whims and fancies without ascertaining the facts and circumstances of the case. Hence liable to be quashed.

2. That the approval given by the Ld. Pr. Commissioner of Income Tax, Rohtak to the order passed u/s 148A(d) as well as issue of notice u/s 148 is out of jurisdiction, which makes the order passed u/s 147 r.w.s 144B nonest, void-ab-initio bad in law, the same be quashed.

3. That having regard to the facts and circumstances of the case, the Ld. AO has erred in re-opening the case of the appellant without following the mandate provisions of section 148A (as amended by the Finance Act, 2021) by only issuing the notice u/s 148A(b) and without any information and carrying on the further proceedings.

4. On the facts and circumstance of case, notice issued u/s 148 for A.Y. 2016-17 on 29.07.2022 is bad in law because no closure of the notice issued u/s 148 on 22.04.2021 for the same assessment year was made. It is a trite law that no valid jurisdiction can be assumed to issue notice u/s 148, if assessment of any return of income filed against the earlier notice issued u/s 148 for the same assessment year is pending before issuance of fresh notice.

5. That the Ld. Assessing Officer erred in re-opening of the assessment without appreciating the fact that the original assessment was completed u/s 143(3) and the recorded reasons to believe were based on the premises that the original assessment was not so completed, merely patents non- application of mind.

6. That the proceedings initiated under section 147 of the Act are based on mere change of opinion as all information about transactions made by the appellant were duly provided during the course of assessment u/s 143(3) of the Act and all such information and documents are on record of the Ld. AO and, therefore, proceeding initiated is illegal and invalid.

7. That on the facts and circumstance of the case, the notice issued u/s 148 of the Act is null and void as the same is in violation of CBDT circular no. 19/2019 requiring mandatory mentioning of DIN on the body of the notice.

8. That having regard to the facts and circumstances of the case, the Ld. AO has erred in carrying the present proceedings in violation of provision of clause (b) of section 149(1) of theAct.

9. That on facts and circumstances of the case, the issuance of notice by Jurisdictional Assessing Officer (JAO) is completely violation of provision of section 151A of the Income Tax Act, 1961. Thus, the initiation of proceeding u/s 148 of the Act is void ab-initio in toto and consequential Assessment Order is liable to be quashed.

10. That having regard to the facts and circumstances of the case, the Ld. CIT(A) erred in upholding the addition made by the Ld. AO on account of cash credit of Rs. 78,78,470/- under section 68 r.w.s. 115BBE of the Act, without appreciating the facts and documents furnished during the assessment proceedings.

3. The appellant assessee has contested the order of ld NFAC raising some 10 grounds of appeal including legal grounds as well as on the merits of the case. The appellant assessee has thus conteste