CIT v. Goldstone Cements Ltd.

156 Taxmann.com 529High Court2023#5196 most cited

What is CIT v. Goldstone Cements Ltd. authority for?

An Assessing Officer's assumption of jurisdiction under section 153A is invalid if it is predicated on an assessment year for which the AO is precluded from making further additions.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2025.

Also referred to as

CIT v. Goldstone Cements Ltd. · section 153A · assumption of jurisdiction · fourth proviso to section 153A · AY11-12 · search and seizure assessments · addition u/s68

Sections most often in play

Section 153ASection 132Section 68Section 69CSection 143(3)Section 143(2)Section 69Section 69A
Read the full judgment

Issues it is cited on

section 132(4a)(i)section 292c(1)(i)section 292c(1)section 2(9)section 256(1)settlement applicationpurposive interpretationsource of sourcesection 256section 158bdsection 153a(1)(b)on money receipt

Judgments citing CIT v. Goldstone Cements Ltd.

Hilton Infrastrucutre, Mumbai vs. DCIT CC-4(2), Mumbai

ITA 3449/MUM/2023[2021-22]Status: DisposedITAT Mumbai07 Jun 2024AY 2021-22

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T. A. No. 3456/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T. A. No. 3455/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T. A. No. 3454/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3453/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3452/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3451/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3450/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3449/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2021-22)

For Appellant: Shri Mani Jain, FCAFor Respondent: Smt Sanyogita Nag
Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T. A. No. 3456/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T. A. No. 3455/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T. A. No. 3454/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3453/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3452/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3451/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अ…

Rubberwala Housing and Infrastructure Limited, Mumbai vs. DCIT CC-4(2), Mumbai

In the result, all the appeals of the assessee stands allowed and

ITA 3448/MUM/2023[2015-16]Status: DisposedITAT Mumbai07 Jun 2024AY 2015-16

Bench: Shri Br Baskaran, Am & Shri Aby T Varkey, Jm आयकर अपील सं/ I.T. A. No. 3448/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3447/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3446/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3445/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3444/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3459/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3432/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2021-22) Rubberwala Housing & Infrastructure Ltd. Ground Floor, Rubberwala House, Dr. A Nair Road, Agripada, Mumbai-400011. बनाम / Vs. Dcit, Central Circle-4(2) 19Th Floor, Air India Building, Nariman Point, Mumbai-400021. आयकर अपील सं/ I.T. A. No. 3508/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3505/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3504/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3549/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3503/Mum/2023 2

For Appellant: Shri Mani Jain FCAFor Respondent: Smt Sanyogita Nagpa
Section 132Section 143(1)Section 143(2)Section 153ASection 68Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T VARKEY, JM आयकर अपील सं/ I.T. A. No. 3448/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3447/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3446/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3445/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2018-19) & आयकर अपील सं/ I.T. A. No. 3444/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3459/Mum/2023 (निर्धारण वर्ष / Assessment Year: 2020-21) & आ…