ITO Vs Neelesh Hasmukh Doshi HUF (ITAT Mumbai)
The Mumbai Bench of the Income Tax Appellate Tribunal dismissed two appeals filed by the Revenue against orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 30 October 2025, concerning Assessment Years 2016-17 and 2018-19.
Before the Tribunal, the assessee challenged the validity of the reassessment proceedings initiated under section 148 of the Income-tax Act, 1961. The assessee contended that the Assessing Officer had issued notices under section 148 after obtaining approval under section 151(ii) from the Principal Commissioner of Income Tax-19, Mumbai. According to the assessee, the notices were issued beyond three years from the end of the respective assessment years and, therefore, approval under section 151(ii) could only be granted by the Principal Chief Commissioner of Income Tax and not by the Principal Commissioner of Income Tax.
The assessee pointed out that the section 148 notices were issued on 27 July 2022 for AY 2016-17 and on 28 April 2022 for AY 2018-19. The assessee relied upon the decisions of the Bombay High Court in Mrs. Chitra Supekar Vs. ITO, (2023) 453 ITR 530 (Bom.) and Cipla Pharma and Life Sciences Ltd. Vs. DCIT, (2024) 164 taxmann.com 663 (Bom.).
