What is CIT v. Good View Trading (P) Ltd. authority for?

Share applicants' ability to invest in a company is not solely determined by the income they declare or taxes they pay; the Assessing Officer must conduct a deeper analysis of their substantial means.

How many judgments cite CIT v. Good View Trading (P) Ltd.?

25 judgments on BharatTax cite CIT v. Good View Trading (P) Ltd. (77 Taxmann.com 204), spanning 2021 to 2025.

Which sections of the Income Tax Act does CIT v. Good View Trading (P) Ltd. come up under?

It is most often cited in judgments turning on Section 144B, Section 147, Section 148, Section 148A, Section 250, Section 69A.

CIT v. Good View Trading (P) Ltd. (77 Taxmann.com 204)

INCOME TAX OFFICER, C R BUILDING DELHI vs. VIRAT PROMOTERS PRIVATE LIMITED, NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 5746/DEL/2024[2013-14]Status: DisposedITAT Delhi14 Oct 2025AY 2013-14

Bench: SHRI PRAKASH CHAND YADAV (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 147Section 148Section 148ASection 250Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘H’ NEW DELHI BEFORE SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Income Tax Officer, Virat Promoters Private Room No.194A, Limited, C. R. Building, Vs. A-68, New Friends Colony, I.P. Estate, Delhi-110002. Delhi-110025. PAN:AAECP0730B (Appellant) (Respondent) Assessee by Shri Neeraj Mangala, AR & Shri Rudra Dhelloria, AR Department by Shri Abhishek Deval, Sr. DR Date of hearing 31.07.2025 Date of pronouncement 08.10.2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the Revenue against the order of Commissi…

ACIT, CENTRAL CIRCLE- 13, NEW DELHI vs. LIZER CYLINDERS LTD., MUMBAI

In the result, the appeal of the Revenue for AY 2011-12 and 2012-13

ITA 7309/DEL/2017[2011-12]Status: DisposedITAT Delhi23 Nov 2023AY 2011-12

Bench: Shri N.K. Billaiya & Ms. Astha Chandraastt. Year: 2011-12 & Asstt. Year: 2012-13 Acit, Vs. Lizer Cylinders Ltd. Central Circle-13, 205, 2Nd Floor, New Delhi. Samarpan, Chakala Link Road, Andheri East, Mumbai Maharashtra. Pan Aabcl3501H (Appellant) (Respondent)

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri P.N. Barnwal, CIT-DR

Section 131Section 132(1)Section 143(2)Section 143(3)Section 153ASection 250(4)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Astt. Year: 2011-12 AND Asstt. Year: 2012-13 ACIT, Vs. Lizer Cylinders Ltd. Central Circle-13, 205, 2nd Floor, New Delhi. Samarpan, Chakala Link Road, Andheri East, Mumbai Maharashtra. PAN AABCL3501H (Appellant) (Respondent) Assessee by: Shri Salil Aggarwal, Sr. Advocate Shri Madhur Aggarwal, Advocate Department by: Shri P.N. Barnwal, CIT-DR Date of Hearing: 25.09.2023 Date of 23 .11.2023 pronouncement: O R D E R PER ASTHA CHANDRA, JM The appeals filed by the Revenue a…

ACIT, CENTRAL CIRCLE- 13, NEW DELHI vs. LIZER CYLINDERS LTD., MUMBAI

In the result, the appeal of the Revenue for AY 2011-12 and 2012-13

ITA 7282/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Nov 2023AY 2012-13

Bench: Shri N.K. Billaiya & Ms. Astha Chandraastt. Year: 2011-12 & Asstt. Year: 2012-13 Acit, Vs. Lizer Cylinders Ltd. Central Circle-13, 205, 2Nd Floor, New Delhi. Samarpan, Chakala Link Road, Andheri East, Mumbai Maharashtra. Pan Aabcl3501H (Appellant) (Respondent)

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri P.N. Barnwal, CIT-DR

Section 131Section 132(1)Section 143(2)Section 143(3)Section 153ASection 250(4)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Astt. Year: 2011-12 AND Asstt. Year: 2012-13 ACIT, Vs. Lizer Cylinders Ltd. Central Circle-13, 205, 2nd Floor, New Delhi. Samarpan, Chakala Link Road, Andheri East, Mumbai Maharashtra. PAN AABCL3501H (Appellant) (Respondent) Assessee by: Shri Salil Aggarwal, Sr. Advocate Shri Madhur Aggarwal, Advocate Department by: Shri P.N. Barnwal, CIT-DR Date of Hearing: 25.09.2023 Date of 23 .11.2023 pronouncement: O R D E R PER ASTHA CHANDRA, JM The appeals filed by the Revenue a…

DCIT, CENTRAL CIRCLE AJMER, AJMER vs. PUJA SYNTHETICS PRIVATE LIMITED, BHILWARA

In the result, the appeal of the Revenue is dismissed

ITA 87/JPR/2023[2009-10]Status: DisposedITAT Jaipur09 Nov 2023AY 2009-10

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mukesh Soni (Adv.)For Respondent: Shri A.S. Nehra (Addl.CIT)

Section 115JSection 153ASection 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 87/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2009-10 DCIT, cuke Puja Synthetics Private Limited Vs. Central Circle, A-4, Bhilwara Textile Market, Pur Road, Bhilwara. Ajmer. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACP 8449 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :Shri Mukesh Soni (Adv.) jktLo dh v…

ITO 1(1), BHOPAL vs. M/S AMKAY COLONISERS & BUILDERS P LTD, BHOPAL

In the result, this appeal of revenue is partly allowed

ITA 32/IND/2020[2013-14]Status: DisposedITAT Indore20 Dec 2022AY 2013-14

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2013-14 Ito 1(1) M/S. Amkay Colonisers & Bhopal Builders Pvt. Ltd. बनाम/ 16, Amar Stambh, Z-1, M.P. Nagar Vs. Bhopal (Appellant / Revenue ) (Respondent / Assessee) Pan: Aaeca 6272 F Assessee By None Revenue By Shri P.K. Mishra, Cit- Dr Date Of Hearing 12.12.2022 Date Of Pronouncement 20.12.2022

Section 143(3)Section 14ASection 36(1)(iii)Section 68

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2013-14 ITO 1(1) M/s. Amkay Colonisers and Bhopal Builders Pvt. Ltd. बनाम/ 16, Amar Stambh, Z-1, M.P. Nagar Vs. Bhopal (Appellant / Revenue ) (Respondent / Assessee) PAN: AAECA 6272 F Assessee by None Revenue by Shri P.K. Mishra, CIT- DR Date of Hearing 12.12.2022 Date of Pronouncement 20.12.2022 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 28.11…

THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

ITA 232/IND/2021[2012-13]Status: DisposedITAT Indore24 Nov 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

…1 Surya Infraventure ITA 216 of 2021 and others IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER And SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER ITA Nos.216, 217 & 232/Ind/2021 A.Y. 2010-11, 2011-12 & 2012-13 ACIT, Central-1, Indore :: Appellant Vs Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Respondent C.O. No.17 & 15/Ind/2022 (Arising out of ITA No.216 & 232/Ind/2021 A.Y. 2010-11 & 2012-13) Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Appellant Vs ACIT, Central-1, Indore l :: Respondent Assessee by Shri S. N. Agrawal & Shri B…

THE AIT,ENTRAL-1, INDORE vs. SURYA INFRAVENTURE P LTD, INDORE

ITA 217/IND/2021[201-13]Status: DisposedITAT Indore24 Nov 2022

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

…1 Surya Infraventure ITA 216 of 2021 and others IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER And SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER ITA Nos.216, 217 & 232/Ind/2021 A.Y. 2010-11, 2011-12 & 2012-13 ACIT, Central-1, Indore :: Appellant Vs Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Respondent C.O. No.17 & 15/Ind/2022 (Arising out of ITA No.216 & 232/Ind/2021 A.Y. 2010-11 & 2012-13) Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Appellant Vs ACIT, Central-1, Indore l :: Respondent Assessee by Shri S. N. Agrawal & Shri B…

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

ITA 216/IND/2021[2010-11]Status: DisposedITAT Indore24 Nov 2022AY 2010-11

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

…1 Surya Infraventure ITA 216 of 2021 and others IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER And SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER ITA Nos.216, 217 & 232/Ind/2021 A.Y. 2010-11, 2011-12 & 2012-13 ACIT, Central-1, Indore :: Appellant Vs Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Respondent C.O. No.17 & 15/Ind/2022 (Arising out of ITA No.216 & 232/Ind/2021 A.Y. 2010-11 & 2012-13) Surya Infraventure P. Ltd., Indore PAN – AADCA 4235 D :: Appellant Vs ACIT, Central-1, Indore l :: Respondent Assessee by Shri S. N. Agrawal & Shri B…