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TMI Blog2023 (6) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... 148 of the Act without obtaining valid approval u/s. 151 of the Act and all consequent reassessment and first appellate order are not validly sustainable and deserve to be quashed and thus hold so. Decided in favour of assessee. - ITA No. 7741/Del/2019 - - - Dated:- 26-5-2023 - Shri Chandra Mohan Garg, Judicial Member For the Assessee : Ms. Hasneeta Matta, CA For the Revenue : Shri Om Prakash, Sr. DR ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order of CIT(A)-37 New Delhi dated 27.06.2019 for AY 2007-08. 2. The grounds raised by the assessee are as under:- 1. That on the facts in the circumstances of the case and in law, the impugned order passed by the Ld. Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erred on facts and in law in not appreciating and without controverting the fact that the assessee has not paid any amount for the admissions of his daughter and the course fees of Rs. 13,99,500/- has been paid by the wife of the appellant who is an independent assessee through demand draft. 5. That Ld.CIT(A) and Ld.AO has erred on facts and in law in relying upon the unsigned and unauthenticated statement of third party and papers found in the custody of third party without affording the opportunity to cross examine the said third person despite the specific request by the appellant before the Ld. AO and Ld.CIT(A). 3. Apropos ground no. 2.1 to 2.4 the ld. AR submitted that the reasons were provided to the assessee on 27.05.2014 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng notice u/s. 148 of the Act. Hence contention of the ld. AR that the approval has not been obtained has no legs to stand. However from the said page 2 it is discernable that the approving authority JCIT Range-36 while granting approval merely wrote a single word i.e. approved . In the case of PCIT vs. M/s NC Cables Ltd. (supra) in para 11 their Lordship speaking for Hon ble jurisdictional High Court of Delhi, in para 11, held thus:- 11. Section 151 of the Act clearly stipulates that the CIT(a), who is the competent authority to authorize the reassessment notice, has to apply his mind and form an opinion. The mere appending of the expression 'approved' says nothing. It is not as if the CIT(A) has to record elaborate reasons f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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