CIT v. M/s. S. Goyanka Lime and Chemicals Ltd.

231 Taxmann 73High Court2015#1725 most cited

What is CIT v. M/s. S. Goyanka Lime and Chemicals Ltd. authority for?

Reopening of assessment is invalid if the sanctioning authority grants approval for issuing a notice under section 148 in a mechanical manner without applying their mind.

66

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. S. Goyanka Lime and Chemicals Ltd. · section 148 · section 151 · sanction for reopening · application of mind · mechanical approval · invalid reopening · Addl. CIT approval

Sections most often in play

Section 147Section 148Section 151Section 143(1)Section 133ASection 139(1)Section 143(3)Section 142(1)

Issues it is cited on

section 150(2)section 147(b)section 151(1)section 147(a)section 150(1)sanctioning authoritysection 151(2)bogus share capitalapproval under section 151beyond four yearsnon application of mindprincipal officer

Judgments citing CIT v. M/s. S. Goyanka Lime and Chemicals Ltd.

BHAVIKA BHUWALKA,DELHI vs. INCOME TAX OFFICER, WARD-5(1)(2), NOIDA, NOIDA

In the result, the appeal of the assessee is allowed

ITA 8258/DEL/2025[2013-14]Status: DisposedITAT Delhi30 Jan 2026AY 2013-14

Bench: Shri C.N. Prasad[Assessment Year: 2013-14] Bhavika Bhuwalka Vs. Ito C055, Iind Floor, Preet Ward-5 (1) (2) Vihar, Delhi Noida Pan No. Amnpb8209R Appellant Respondent

Section 147Section 148Section 151Section 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘SMC’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER [Assessment Year: 2013-14] Bhavika Bhuwalka Vs. ITO C055, IInd Floor, Preet Ward-5 (1) (2) Vihar, Delhi Noida PAN No. AMNPB8209R Appellant Respondent Assessee by Sh. Satyajeet Goel, Advocate Revenue by Sh. Manoj Kumar, Sr. DR. Date of Hearing 05.01.2026 Date of Pronouncement 30.01.2026 ORDER PER C.N. PRASAD, JM, This appeal is filed by the assessee against the order of the Ld.Commissioner of Income Tax (Appeals)/ NFAC, Delhi vide order dated 15.10.2025 for the A.Y. 2013-14. 2. The assessee in her appeal…

BRIJ GOPAL CONSTRUCTION COMPANY (P) LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE-3, DELHI

In the result, assessee’s appeal is allowed

ITA 4800/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Nov 2025AY 2017-18

Bench: Shri M Balaganesh & Ms. Madhumita Royassessment Year: 2017-18

Section 1Section 143Section 143(3)Section 270ASection 270A(2)(a)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2017-18 Brij Gopal Construction Vs ACIT, CC-3, Co. Pvt. Ltd., Delhi. A-7/2, Shivaji Apartment, Sector-14, Rohini, New Delhi-110085. PAN: AADCB 7702 J APPELLANT RESPONDENT Shri Gautam Jain, Adv.; Assessee represented by Shri Lalit Mohan, CA; & Sh. Ankit Kumar Adv. Department represented by Sh. Om Prakash, Sr. DR Date of hearing 13.11.2025 28.11.2025 Date of pronouncement O R D E R PER Ms. MADHUMITA ROY, JM: The instant appeal, preferred by the asse…

MADINA RICE MILL PVT. LTD.,HOOGHLY vs. A.C.I.T., CC - 4(4), KOLKATA

In the result, the appeals of the assessee are allowed

ITA 2471/KOL/2024[2017-2018]Status: DisposedITAT Kolkata26 Nov 2025AY 2017-2018

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri S.B. Chakraborthy, DR
Section 133ASection 139(1)Section 143(1)Section 147Section 148Section 151Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JM AND SHRI RAJESH KUMAR, AM ITA No.2467 to 2471/KOL/2024 (Assessment Year:2013-14 to 2017-18) Madina Rice Mill Private Limited ACIT, Central Circle4(4), C/o S.N. Ghosh & Associates, Aaykar Bhawan Poorva., Advocates 2, Garstin Place, 110, Shanti pally, 5 th Floor, 2nd Floor, Suite No.203, Off hare Vs. Eastern Metropolitian By pass, Street, Kolkata-700001, Kolkata-7000107, West Bengal West Bengal (Respondent) (Appellant) PAN No. AAGCM9430R Assessee by : Shri Somnath Ghosh, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing:…

MADINA RICE MILL PVT. LTD.,HOOGHLY vs. A.C.I.T., CC - 4(4), KOLKATA

In the result, the appeals of the assessee are allowed

ITA 2470/KOL/2024[2016-2017]Status: DisposedITAT Kolkata26 Nov 2025AY 2016-2017

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri S.B. Chakraborthy, DR
Section 133ASection 139(1)Section 143(1)Section 147Section 148Section 151Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JM AND SHRI RAJESH KUMAR, AM ITA No.2467 to 2471/KOL/2024 (Assessment Year:2013-14 to 2017-18) Madina Rice Mill Private Limited ACIT, Central Circle4(4), C/o S.N. Ghosh & Associates, Aaykar Bhawan Poorva., Advocates 2, Garstin Place, 110, Shanti pally, 5 th Floor, 2nd Floor, Suite No.203, Off hare Vs. Eastern Metropolitian By pass, Street, Kolkata-700001, Kolkata-7000107, West Bengal West Bengal (Respondent) (Appellant) PAN No. AAGCM9430R Assessee by : Shri Somnath Ghosh, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing:…

MADINA RICE MILL PVT. LTD.,HOOGHLY vs. A.C.I.T., CENTRAL CIRCLE - 4(4), KOLKATA

In the result, the appeals of the assessee are allowed

ITA 2469/KOL/2024[2015-2016]Status: DisposedITAT Kolkata26 Nov 2025AY 2015-2016

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri S.B. Chakraborthy, DR
Section 133ASection 139(1)Section 143(1)Section 147Section 148Section 151Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JM AND SHRI RAJESH KUMAR, AM ITA No.2467 to 2471/KOL/2024 (Assessment Year:2013-14 to 2017-18) Madina Rice Mill Private Limited ACIT, Central Circle4(4), C/o S.N. Ghosh & Associates, Aaykar Bhawan Poorva., Advocates 2, Garstin Place, 110, Shanti pally, 5 th Floor, 2nd Floor, Suite No.203, Off hare Vs. Eastern Metropolitian By pass, Street, Kolkata-700001, Kolkata-7000107, West Bengal West Bengal (Respondent) (Appellant) PAN No. AAGCM9430R Assessee by : Shri Somnath Ghosh, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing:…

MADINA RICE MILL PVT. LTD.,HOOGHLY vs. A.C.I.T., CC - 4(4), KOLKATA

In the result, the appeals of the assessee are allowed

ITA 2468/KOL/2024[2014-2015]Status: DisposedITAT Kolkata26 Nov 2025AY 2014-2015

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri S.B. Chakraborthy, DR
Section 133ASection 139(1)Section 143(1)Section 147Section 148Section 151Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JM AND SHRI RAJESH KUMAR, AM ITA No.2467 to 2471/KOL/2024 (Assessment Year:2013-14 to 2017-18) Madina Rice Mill Private Limited ACIT, Central Circle4(4), C/o S.N. Ghosh & Associates, Aaykar Bhawan Poorva., Advocates 2, Garstin Place, 110, Shanti pally, 5 th Floor, 2nd Floor, Suite No.203, Off hare Vs. Eastern Metropolitian By pass, Street, Kolkata-700001, Kolkata-7000107, West Bengal West Bengal (Respondent) (Appellant) PAN No. AAGCM9430R Assessee by : Shri Somnath Ghosh, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing:…

MADINA RICE MILL PVT. LTD.,HOOGHLY vs. A.C.I.T., CC - 4(4), KOLKATA

In the result, the appeals of the assessee are allowed

ITA 2467/KOL/2024[2013-2014]Status: DisposedITAT Kolkata26 Nov 2025AY 2013-2014

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri S.B. Chakraborthy, DR
Section 133ASection 139(1)Section 143(1)Section 147Section 148Section 151Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JM AND SHRI RAJESH KUMAR, AM ITA No.2467 to 2471/KOL/2024 (Assessment Year:2013-14 to 2017-18) Madina Rice Mill Private Limited ACIT, Central Circle4(4), C/o S.N. Ghosh & Associates, Aaykar Bhawan Poorva., Advocates 2, Garstin Place, 110, Shanti pally, 5 th Floor, 2nd Floor, Suite No.203, Off hare Vs. Eastern Metropolitian By pass, Street, Kolkata-700001, Kolkata-7000107, West Bengal West Bengal (Respondent) (Appellant) PAN No. AAGCM9430R Assessee by : Shri Somnath Ghosh, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing:…

VIJIT SINGH,JAIPUR vs. ITO WARD 3(2) JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1246/JPR/2025[2009-10]Status: DisposedITAT Jaipur17 Nov 2025AY 2009-10
For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Shri Gaurav Awasthi, JCIT
Section 147Section 234ASection 250

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं. / ITA. No.1246 /JPR/2025\nनिर्धारण वर्ष / Assessment Years : 2009-10\nVigit Singh\n3, Tulsi Marg, Bani Park Jaipur,\nJaipur.\nबनाम\nVs.\nThe ITO,\nWard-3(2),\nJaipur.\nस्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AGWPS9272L\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / Assessee by : Shri Shrawan Ku…

DAWOODI BOHRA JAMAT,UDAIPUR vs. ITO WARD EXEMPTION UDAIPUR, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 425/JODH/2025[2014-15]Status: DisposedITAT Jodhpur29 May 2025AY 2014-15

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 142(1)Section 143(2)Section 144Section 147Section 148Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR. BEFORE: DR. MITHA LAL MEENA, ACCOUNTANT MEMBER & DR. S. SEETHALAKSHMI, JUDICIAL MEMBER I.T.A. No. 425/Jodh/2025 Assessment Year: 2014-15 Dawoodi Bohra Jamat, Vs. ITO 73, Dr. Zakir Hussain Marg, Ward - Exemption Uaipur. Uaipur. PAN/GIR No.: AAATD2089C Appellant Respondent Sh. Shrawan Kumar Gupta, Adv. Appellant by Sh. Karni Dan, Addl.CIT (Sr.DR) Respondent by Date of Hearing 07/05/2025 29/05/2025 Date of Pronouncement ORDER PER: DR. S. SEETHALAKSHMI, J.M. The assessee has filed this appeal challenging the impugned order dated 27.03.2025, passed by th…

INCOME TAX OFFICER, AYAKAR BHAVAN vs. SUKANIYA PROPERTIES PVT LTD, MUMBAI

In the result, appeal of the assessee is allowed and that of the\nrevenue is dismissed

ITA 3711/MUM/2024[2008-09]Status: HeardITAT Mumbai14 Feb 2025AY 2008-09
For Appellant: Shri Dharmesh Shah & Mitali Parekh, A/RsFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R
Section 147Section 148Section 150(1)Section 150(2)Section 250Section 68

…{ "clean_text": "आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई ।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n“G” BENCH, MUMBAI\nBEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT\n&\nSHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER\nI.T.A. No. 3309/Mum/2024\n Assessment Year: 2008-09\nM/s. Sukanya Properties Pvt. Ltd.\nB-306, Dynasty Business Park\nJB Nagar, Sangam Cinema\nAndheri East\nMumbai - 400059\n[PAN: AADCS9585J]\nअपीलार्थी/ (Appellant)\nVs\nDCIT, Central Circle -3(4), Mumbai\nप्रत्यर्थी / (Respondent)\nI.T.A. No. 3711/Mum/2024\n Assessment Year: 2008-09\nIncome Tax Officer, Ayakar\nBhavan\nVs\nअपीलार्थी/ (Appella…

M/S. SUKANIYA PROPERTIES, PVT. LTD,MUMBAI vs. DCIT, CENTRAL CIRCLE -3(4), MUMBAI

In the result, appeal of the assessee is allowed and that of the\nrevenue is dismissed

ITA 3309/MUM/2024[2008-09]Status: HeardITAT Mumbai14 Feb 2025AY 2008-09
For Appellant: Shri Dharmesh Shah & Mitali Parekh, A/RsFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R
Section 147Section 148Section 150(1)Section 150(2)Section 250Section 68

…{ "clean_text": "आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई ।\nIN THE INCOME TAX APPELLATE TRIBUNAL\n“G” BENCH, MUMBAI\nBEFORE SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT\n&\nSHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER\nI.T.A. No. 3309/Mum/2024\n Assessment Year: 2008-09\nM/s. Sukanya Properties Pvt. Ltd.\nB-306, Dynasty Business Park\nJB Nagar, Sangam Cinema\nAndheri East\nMumbai - 400059\n[PAN: AADCS9585J]\nअपीलार्थी/ (Appellant)\nVs\nDCIT, Central Circle -3(4), Mumbai\nप्रत्यर्थी / (Respondent)\nI.T.A. No. 3711/Mum/2024\n Assessment Year: 2008-09\nIncome Tax Officer, Ayakar\nBhavan\nVs\nअपीलार्थी/ (Appella…

ARUN BHARDWAJ,DELHI vs. ACIT CIRCLE 1 , JAIPUR

In the result, appeal of the assessee is allowed

ITA 1190/JPR/2024[2010-2011]Status: DisposedITAT Jaipur08 Jan 2025AY 2010-2011

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri S.L. Jain, Advocate &For Respondent: Shri Gautam Singh Choudhary, JCIT
Section 139(1)Section 147Section 148Section 234ASection 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 1190/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : 2010-11 Arun Bhardwaj, cuke The ACIT, Vs. C-70, Shakti Nagar Ext., Circle-1, Delhi. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. ACAPB 2124 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.L. Jain, Advocate & Shri Ashok Kumar Gupta, CA. Revenue by : Shri Gautam Singh Choud…

AMIT KHATRI,SONIPAT vs. ITO, WARD 1, SONIPAT

In the result, appeal of the assessee is partly allowed as

ITA 2430/DEL/2023[2012-13]Status: DisposedITAT Delhi18 Dec 2024AY 2012-13

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.2430/Del/2023 िनधा"रणवष"/Assessment Year: 2012-13 बनाम Amit Khatri Income Tax Officer Ward No.30, Garhi Bhraman, Vs. Ward-1, Sonipat, Haryana. Sonipat, Haryana. Pan No. Bdspk3438G अपीलाथ" Appellant ""यथ"/Respondent

Section 147Section 148Section 151

…I.T.A. No. 2430/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.2430/Del/2023 िनधा"रणवष"/Assessment Year: 2012-13 बनाम Amit Khatri Income Tax Officer Ward No.30, Garhi Bhraman, Vs. Ward-1, Sonipat, Haryana. Sonipat, Haryana. PAN No. BDSPK3438G अपीलाथ" Appellant ""यथ"/Respondent Shri Suresh K Gupta, CA िनधा"रतीक"ओरसे /Assessee by Shri Om Prakash, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 13.12.2024 18.12.2024 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R This appeal is filed by the assessee agai…

SKY BLUE INFOTECH PVT LTD,NEW DELHI vs. ITO WARD - 23(4), NEW DELHI

In the result, appeal of the assessee is partly allowed as

ITA 438/DEL/2020[2010-11]Status: DisposedITAT Delhi13 Dec 2024AY 2010-11

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.438/Del/2020 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Sky Blue Infotech Pvt. Ltd. Income Tax Officer 206, Hans Bhawan, 1, Vs. Ward-23(4), Bahadurshah Zafar Marg, Room No.246, C.R. Bldg., New Delhi. I.P. Estate, New Delhi. Pan No. Aalcs1584K अपीलाथ" Appellant ""यथ"/Respondent

Section 147Section 148Section 151Section 271(1)(c)Section 68Section 69C

…I.T.A. No. 438/Del/2020 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.438/Del/2020 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Sky Blue Infotech Pvt. Ltd. Income Tax Officer 206, Hans Bhawan, 1, Vs. Ward-23(4), Bahadurshah Zafar Marg, Room No.246, C.R. Bldg., New Delhi. I.P. Estate, New Delhi. PAN No. AALCS1584K अपीलाथ" Appellant ""यथ"/Respondent Shri Suresh K Gupta, CA िनधा"रतीक"ओरसे /Assessee by Shri Sanjay Kumar, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 04.12.2024 13.12.2024 उ"ोषणाक"तारीख/Pronouncement…

KRISHNAN VIDYA SHANKAR ,CHENNAI vs. ITO , NFAC , NEW DELHI

In the result, appeal filed by the assessee is allowed

ITA 1001/CHNY/2022[2014-2015]Status: DisposedITAT Chennai09 Oct 2024AY 2014-2015

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal**

Section 143(1)Section 148Section 151

…## आयकर अपीलीय अिधकरण, **'**सी**'** यायपीठ**,** चे ई। # **IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAI** **ी एबी टी. वक , ाियक सद**एवं **ी मनोज कु मार अवाल,** लेखा सद **के सम** ### **BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER** | आयकर<br>अपील<br>सं./ITA No.1001/Chny/2022<br>िनधारण<br>वष/Assessment Year: 2014-15 | | | | |------------------------------------------------------------------------------------|----|-------------------------|--| | Mr. Krishnan Vidya Shankar,…

M/S. SHRI RANG INFRASTRUCTURE PVT. LTD.,,GANDHINAGAR vs. DCIT, GANDHINAGAR CIRCLE, GANDHINAGAR

In the result, appeal of the assessee is partly allowed

ITA 665/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2012-13

Section 142(1)Section 143(2)Section 143(3)Section 148Section 151Section 68

…ITA No.665/Ahd/2019 Assessment Year: 2012-13 Page 1 of 7 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Assessment Year: 2012-13 M/s. Shri Rang Infrastructure Deputy Commissioner of Pvt. Ltd., Income Tax, Shyamvan, Gandhinagar Circle, B/h. Vrundavan Hotel, Gandhinagar. Koba Circle, Vs. Post: Koba Dist. Gandhinagar – 382 007 Gujarat. [PAN – AAICS 9126 J] (Appellant) (Respondent) Assessee by Shri M.S. Chhajed, AR Revenue by Shri Ashok Kumar Suthar, Sr. DR Date of Hearing 15.07.2024 Date of Pr…

RAJENDRA KUMAR MEENA,GANGAPUR vs. ITO WARD-2 SAWAMADHOPUR, GANGAPUR

In the result, the appeal of the assessee is allowed

ITA 516/JPR/2024[2013-14]Status: DisposedITAT Jaipur25 Jul 2024AY 2013-14

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

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Rajesh Kumar Meena (Addl. CIT)
Section 143(2)Section 143(3)Section 147Section 148Section 2(14)Section 234A

…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, vk;dj vihy la-@ITA No. 516/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2013-14 cuke Rajendra Kumar Meena ITO, Vs. Sanjay Colony Gangapur Ward Ward-2, Sawamadhopur, No. 21, Gangapur, Sawai Gangapur Madhopur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BOLPM 6615 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Shrawan Kumar Gupta, A…

ANSHUMAN SINHA ,JAIPUR vs. ACIT CIRCLE -1 , JAIPUR

In the result, both appeals of the assesee are allowed

ITA 733/JPR/2023[2010-2011]Status: DisposedITAT Jaipur10 Apr 2024AY 2010-2011

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA, AM vk;dj vihy la-@ITA No. 733 & 739/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2010-11 Shri Anshuman Singh E-172A, Uttam Tower, Ramesh Marg C-Scheme, Jaipur cuke Vs. The ACIT Circle-1 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AOUPS 4969 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.L. Jain ,Adv Shri Ashok Kumar Gupta, Adv Shri Shrawan Kumar Gupta, Adv jktLo dh vksj ls@Revenue by: Shri A.

For Appellant: Shri S.L. Jain ,AdvFor Respondent: Shri A.S. Nehra, Addl. CIT-DR
Section 147Section 151Section 234ASection 271(1)Section 271(1)(c)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Mk0 ehBk yky ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR MITHA LAL MEENA, AM vk;dj vihy la-@ITA No. 733 & 739/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2010-11 Shri Anshuman Singh cuke The ACIT Vs. E-172A, Uttam Tower, Ramesh Marg Circle-1 C-Scheme, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AOUPS 4969 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.L. Jain ,Adv Shri Ashok Kumar Gupta, Adv Shri Shrawan Kuma…

RELIABLE VINIMAY (P) LTD. ,KOLKATA vs. ITO,WARD-4(1),KOLKATA. , KOLKATA

In the result, the appeal of the assessee stands allowed

ITA 695/KOL/2023[2011-12]Status: DisposedITAT Kolkata12 Mar 2024AY 2011-12

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No. 695/Kol/2023 Assessment Year: 2011-2012 Reliable Vinimay Private Limited,………..….Appellant Kaveri House, 132/1, Mahatma Gandhi Road, 5Th Floor, Kolkata-700001 [Pan:Aadcr7841N] -Vs.- Income Tax Officer,……………………………....Respondent Ward-7(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri Manoj Kataruka, A.R. & Shri Rajeev Kumar Choudhury, Advocate, Appeared On Behalf Of The Assessee Shri B.K. Singh, Jcit Sr. Dr, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: December 13, 2023 Date Of Pronouncing The Order: March 12, 2024 O R D E R

Section 147Section 148Section 68

…ITA No. 695/KOL/2023 Assessment Year: 2011-2012 Reliable Vinimay Private Limited THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Sanjay Garg, Judicial Member & Dr. Manish Borad, Accountant Member I.T.A. No. 695/KOL/2023 Assessment Year: 2011-2012 Reliable Vinimay Private Limited,………..….Appellant Kaveri House, 132/1, Mahatma Gandhi Road, 5th Floor, Kolkata-700001 [PAN:AADCR7841N] -Vs.- Income Tax Officer,……………………………....Respondent Ward-7(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri Manoj Kataruka, A.R. and Shri Rajeev Kumar Choudhury, Advocate, ap…

ITO, CORP WARD -1(1), CHENNAI vs. R SUNDARAVELU, CHENNAI

In the result, the appeal filed by the Revenue and the cross objection filed by the assessee, both are dismissed

ITA 3465/CHNY/2018[2006-07]Status: DisposedITAT Chennai13 Sept 2023AY 2006-07

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri S. Sridhar, Advocate &For Respondent: Shri P. Sajit Kumar, JCIT
Section 143(1)Section 143(3)Section 147Section 148Section 47

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANJUNATHA.G, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.: 3465/CHNY/2018 िनधा"रण वष"/Assessment Year: 2006 – 07 & C.O No.20/CHNY/2020 [in I.T.A. No.3465/CHNY/2018] The Income Tax Officer, Shri R. Sundaravelu, Corporate Ward -1(1), vs. 3-15-4, Arihant Majestic Towers, Chennai – 34. Koyambedu, Chennai – 600 107. PAN: AANPS 1773K (अपीलाथ"/Appellant) (""यथ"/Respondent) राज" की ओर से /Revenue by : Shri P. Sajit Kumar,…

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