IN THE INCOME TAX APPELLATE TRIBUNAL
                DELHI BENCH "FRIDAY/SMC", NEW DELHI


              BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER


                    I.T.A. No. 4075/DEL/2018
                           AY: 2009-10
DINESH KUMAR PUNDIR             VS.   INCOME TAX OFFICER,
C/O SH. DINESH      MOHAN,            WARD 3(1), SAHARANPUR
ADVOCATE,
2-ANAND VIHAR, LANE NO. 1,
CIRCULAR ROAD,
MUZAFFARNAGAR
(PAN: BDSPK5736K)
(APPELLANT)                           (RESPONDENT)

            Assessee by                :   Sh. Ankit Gupta, Adv.
           Department by               :   Ms. Rakhi Vimal, Sr. DR.

                                     ORDER
      Assessee has filed the present appeal against the impugned order dated
27.3.2018 passed by the Ld. CIT(A), Muzaffrnagar relating to assessment year
2009-10.

2.    At the time of hearing, Ld. Counsel for the assessee only argued that the
assessment in the case of the assessee was completed by the AO vide order
dated 25.11.2016 passed u/s. 147/144 of the Income Tax Act, 1961 on account
of undisclosed sources.    Against the assessment order, assessee filed the
appeal before the Ld. CIT(A) who vide his impugned order dated 27.3.2018
dismissed the appeal filed by the assessee on the legal as well as on merit
without considering the documentary evidences filed by the assessee in the
shape of Paper Book. He further argued that AO has recorded the reasons at
page no. 9 of the Paper Book filed by the assessee on 03.10.2018 in which the
Ld. Counsel for the assessee has argued on approval u/s. 151 of the I.T. Act
which has been taken on 28.3.2016 whereas the reasons have been recorded
by the AO on 30.3.2016, which is against the provisions of section 151 of the
Act as the approval of the concerned authority as per section 151 of the Act
should be after the reasons recorded by the AO whereas in the instant case
the approval u/s. 151 of the Act has been taken prior to the reasons recorded
which is illegal, against the law and without jurisdiction. Therefore, he
requested that the assessment may be quashed and the orders of the revenue
authorities may be cancelled by allowing the appeal of the assessee.






3.    Ld. DR relied upon the orders of the authorities below.

4.    I have heard both the parties and perused the orders of the revenue
authorities and perused the Paper Book especially the page no. 9 which is a
copy of the reasons recorded. I find that in this case the approval u/s. 151 was
granted on 28.03.2016 without recording the reasons and that too prior to
recording the reasons, which is against the provisions of section 151 of the Act.
Because the approval of the concerned authority as per section 151 of the Act
should be after the reasons recorded by the AO whereas in the instant case
the approval u/s. 151 of the Act has been taken prior to the reasons recorded
which is illegal, against the law and without jurisdiction and shows that
approving authority has not applied his mind and given the approval in an
arbitrary manner on non-existence of the reasons, which is not permissible u/s.
151 of the I.T. Act, 1961. Even otherwise, the notice issued u/s. 148 of the Act
was not in accordance with law and the same deserve to be dismissed.

4.1   Keeping in view of the facts and circumstances of the case and as per the
provisions of section 151 of the Act, the approval granted by the competent
authority u/s. 151 of the Act and thereafter issue of notice u/s. 148 of the Act








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is not in accordance with law , hence on this account the reassessment is
hereby quashed.

5.      In the result, the Assessee's Appeal assessee stands allowed.

        Order pronounced on 23.01.2020.
                                                                 Sd/-
                                                        [H.S. SIDHU]
                                                     JUDICIAL MEMBER


"SRB"
Date: 23.01.2020

Copy forwarded to: -
1.   Appellant -
2.   Respondent -
3.   CIT
4.   CIT (A)
5.   DR, ITAT              TRUE COPY
                                                          By Order,



                                      Assistant Registrar, ITAT, Delhi Benches




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