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

Reopening of assessment under Section 148 is invalid if the sanctioning authority grants approval in a mechanical manner without independent application of mind.

How many judgments cite CIT v. M/s. S. Goyanka Lime and Chemicals Ltd.?

66 judgments on BharatTax cite CIT v. M/s. S. Goyanka Lime and Chemicals Ltd. (231 Taxmann 73), spanning 2016 to 2026.

Which sections of the Income Tax Act does CIT v. M/s. S. Goyanka Lime and Chemicals Ltd. come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 151, Section 143(1), Section 133A, Section 139(1).

CIT v. M/s. S. Goyanka Lime and Chemicals Ltd. (231 Taxmann 73)

Maheshwari Roller Flour Mills Pvt Ltd, New Delhi vs. ITO Ward - 16(1), New Delhi

In the result, appeal of the Assessee allowed

ITA 4257/DEL/2019[2009-10]Status: DisposedITAT Delhi15 Dec 2020AY 2009-10

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Raj Kumar, C.AFor Respondent: Shri Prakash Duby, Sr. DR

Section 143(1)Section 147Section 148Section 150(1)Section 150(2)Section 2Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC-II” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.4257/Del./2019 Assessment Year 2009-2010 Maheshwari Roller Flour Mills Pvt. Ltd., New Delhi. The Income Tax Officer, PAN AAACM1075C [vs. C/o. Raj Kumar & Ward – 16 (1), Associates, CA, L-7A (LGF), South Extn. Part-II, New Delhi. New Delhi – 110 002. (Applicant) (Respondent) For Assessee : Shri Raj Kumar, C.A. Shri Sumit Goel, C.A. For Revenue : Shri Prakash Duby, Sr. DR Date of Hearing : 10.12.2020 Date of Pronouncement : 17.12.2020 ORDER PER BHAVNESH SAI…

Akik Marketing India Pvt Ltd, New Delhi vs. ITO Ward - 2(1), New Delhi

The appeal of the assessee is allowed on this legal issue which is contested by the assessee in Ground Nos

ITA 8884/DEL/2019[2011-12]Status: DisposedITAT Delhi06 Nov 2020AY 2011-12

Bench: Shri G.S. Pannua N D Ms. Suchitra Kamble

For Appellant: Shri Shantanu Jain, C. AFor Respondent: Shri R. K. Gupta, Sr. D. R

Section 139(1)Section 147Section 148Section 151Section 68Section 69

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” : NEW DLEHI ] (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT A N D MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA. No. 8884/Del/2019 Assessment Year : 2011-12 Akik Marketing India Pvt. Ltd. Income Tax Officer, N–39 (GF), Greater Kailash–I, Vs. Ward : 2 (1), New Delhi – 110 048. New Delhi. PAN : AAACA6579K (Appellant) (Respondent) Assessee by : Shri Shantanu Jain, C. A.; Department by : Shri R. K. Gupta, Sr. D. R.; Date of hearing : 05/10/2020. Date of order : 06/11/2020. O R D E R PER SUCHITRA KAMBLE, JM : This is an appeal filed by…

Seawood Hospitality & Realty Pvt. Ltd., Mumbai vs. DCIT (CC) 3 (4), Mumbai

The appeals of the assessee are allowed on the legal aspect of quashing of reopening of assessment

ITA 92/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Oct 2020AY 2010-11

Bench: Shri Justice P P Bhatt & Shri M.Balaganesh, Am M/S. Seawoods Hospitality & Vs. Dcit(Cc)-3(4), Mumbai Realty Pvt. Ltd., Central Circle – 3(4) Room No.1915, 19Th Floor B/306-309, Business Dynasty Park Air India Building Jb Nagar, Opp. Sangam Cinema, Nariman Point Andheri (E) Mumbai – 400 021 Mumbai – 400 059 Pan/Gir No.Aamcs1472M (Appellant) .. (Respondent) & M/S. Sukaniya Properties Pvt. Ltd., Vs. Dcit (Cc)-3(4), B/306-309, Business Dynasty Mumbai Park, J B Nagar, Opp. Sangam Central Circle-3(4) Room No.1915, 19Th Floor Cinema, Andheri (E), Mumbai – 400 059 Air India Building Nariman Point Mumbai-400021 Pan/Gir No. Aadcs9585J (Appellant) .. (Respondent) M/S. Seawood Hospitaly & Realty P. Ltd. & M/S. Sukaniya Properties P. Ltd.

Section 132Section 133ASection 143(1)Section 143(2)Section 143(3)Section 148Section 151(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) ‘G’ BENCH, MUMBAI BEFORE SHRI JUSTICE P P BHATT, PRESIDENT & SHRI M.BALAGANESH, AM M/s. Seawoods Hospitality & Vs. DCIT(CC)-3(4), Mumbai Realty Pvt. Ltd., Central Circle – 3(4) Room No.1915, 19th Floor B/306-309, Business Dynasty Park Air India Building JB Nagar, Opp. Sangam Cinema, Nariman Point Andheri (E) Mumbai – 400 021 Mumbai – 400 059 PAN/GIR No.AAMCS1472M (Appellant) .. (Respondent) & M/s. Sukaniya Properties Pvt. Ltd., Vs. DCIT (CC)-3(4), B/306-309, Business Dynasty Mumbai Park, J B Nagar, Opp. Sangam Central Circle-3(4) Room No.1915, 19th Floor Cin…

Vrc Township P Ltd., Delhi vs. ITO, New Delhi

In the result, appeal of the Assessee allowed

ITA 1503/DEL/2017[2007-08]Status: DisposedITAT Delhi14 Oct 2020AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Suresh K. Gupta, C.AFor Respondent: Ms. Shalini Verma, Sr. D.R

Section 143(1)Section 147Section 148Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.1503/Del./2017 Assessment Year 2007-2008 VRC Township Pvt. Ltd., The Income Tax Officer, Plot No.16, Rohtak Road, Paschim Vihar Ext. Ward – 17 (1), [vs. Paschim Vihar, Delhi. PIN – 110 063. New Delhi. PAN AACCV1750F (Appellant) (Respondent) For Assessee : Shri Suresh K. Gupta, C.A. For Revenue : Ms. Shalini Verma, Sr. D.R. Date of Hearing : 13.10.2020 Date of Pronouncement : 14.10.2020 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed…

Smt. Malti Khandelwal, Jaipur vs. Income Tax Officer, Ward-4-2, Jaipur

In the result, the ground is disposed off in light of aforesaid directions

ITA 1046/JPR/2019[2013-14]Status: DisposedITAT Jaipur21 Sept 2020AY 2013-14

For Appellant: Sh. Dileep Shivpuri (Advocate)For Respondent: Ms. Chanchal Meena (Add. CIT)

Section 147Section 148Section 234B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1046/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2013-14 cuke Smt. Malti Khandelwal Income Tax Officer Vs. 8/175, Vidhyadhar Nagar, Jaipur Ward—4(2), Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AOBPK3921P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dileep Shivpuri (Advocate) jktLo dh vksj ls@ Revenue by : Ms. Chancha…

Shrimati Neetima Goyal, Ferozpur Cantt vs. Income Tax Officer, 3(2), Ferozpur

In the result, appeal of the assessee is allowed on legal ground

ITA 184/ASR/2018[2011-12]Status: DisposedITAT Amritsar03 Feb 2020AY 2011-12

Bench: Shri L.P. Sahu, Am & Shri Ravish Sood, Jm आयकर अऩीऱ सं./Ita No.184/Asr/2018 (ननधाारण वषा / Assessment Year :2011-2012) Neetima Goyal, Vs. Ito, Ward-3(2), Ferozepur Prop. Raghav Sales, G.T.Road, Ferozepur Cantt., Pin-152001 स्थायी ऱेखा सं./ Panno. : Aicpg 3586 H (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri I.P.Bansal, Advocate राजस्व की ओर से /Revenue By : Shri Charan Dass, Dr

For Appellant: Shri I.P.Bansal, AdvocateFor Respondent: Shri Charan Dass, DR

Section 143(2)Section 143(3)Section 147Section 148Section 151Section 151(2)Section 44A

…आयकर अऩीऱीय अधधकरण, अमृतसर न्यायऩीठ, अमृतसर IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH AMRITSAR BEFORE SHRI L.P. SAHU, AM & SHRI RAVISH SOOD, JM आयकर अऩीऱ सं./ITA No.184/ASR/2018 (ननधाारण वषा / Assessment Year :2011-2012) Neetima Goyal, Vs. ITO, Ward-3(2), Ferozepur Prop. Raghav Sales, G.T.Road, Ferozepur Cantt., PIN-152001 स्थायी ऱेखा सं./ PANNo. : AICPG 3586 H (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri I.P.Bansal, Advocate राजस्व की ओर से /Revenue by : Shri Charan Dass, DR सुनवाई की तारीख / Date of Hearing : 03/02/2020 घोषणा की तारीख/Date of Pronouncement :…

Behat Holdings Ltd., New Delhi vs. ITO Ward-4(3), New Delhi

In the result, appeal of Assessee allowed

ITA 8066/DEL/2019[2010-11]Status: DisposedITAT Delhi15 Jan 2020AY 2010-11

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Deepesh Jain, C.A. And Shri Arpit Goel, C.AFor Respondent: Shri Ved Prakash Mishra, Sr. DR

Section 133(6)Section 147Section 148Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA.No.8066/Del./2019 Assessment Year 2010-2011 M/s. Behat Holdings Ltd., The Income Tax Officer, 14, 4380/4B Murari Lal vs., Ward-4(3), Room No.385A, Street, Ansari Road, Daryaganj, Central Delhi C.R. Building, PIN - 110 002. New Delhi. PAN AADCB7691L (Appellant) (Respondent) Shri Ashwani Kumar, C.A. Shri Rohit Jain, Advocate, For Assessee : Shri Deepesh Jain, C.A. And Shri Arpit Goel, C.A. For Revenue : Shri Ved Prakash Mishra, Sr. DR Date of Hearing : 08.01.2020 Da…

Charbuja Marmo (India) Pvt. Ltd., Delhi vs. Pr.CIT- 2, New Delhi

In the result, appeal of Assessee allowed

ITA 4749/DEL/2019[2010-11]Status: DisposedITAT Delhi31 Dec 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumar

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT-DR

Section 143(1)Section 147Section 148Section 151Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “B” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER ITA.No.4749/Del./2019 Assessment Year 2010-2011 M/s. Charbhuja Marmo The Principal (India) Pvt. Ltd., New Delhi – 110 015. Commissioner of Income PAN AADCC5143L vs C/o. Shri Kapil Goel, Tax – 2, Room No.394, Advocate, F-26/124, Sector-7, Rohini, C.R. Building, New Delhi. Delhi – 110 085. (Appellant) (Respondent) For Assessee : Shri Kapil Goel, Advocate For Revenue : Ms. Nidhi Srivastava, CIT-DR Date of Hearing : 17.12.2019 Date of Pronouncement : 31.12.2019 ORD…

Ganesh Ganga Investments Pvt. Ltd., Delhi vs. ITO, Ward- 10(1), New Delhi

In the result, appeal of Assessee allowed

ITA 1579/DEL/2019[2010-11]Status: DisposedITAT Delhi07 Nov 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Rajeev Ahuja, AdvocateFor Respondent: Ms. Parmit M. Biswas, CIT-DR

Section 132Section 133(6)Section 143(1)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.No.1579/Del./2019 Assessment Year 2010-2011 M/s. Ganesh Ganga The Income Tax Officer, Investments Pvt. Ltd., Ward – 10 (1), Room A-52, Top Floor, Street vs., No.206A, C.R. Building, No.1, Gurunanakpura, I.P. Estate, New Delhi. Laxmi Nagar, Delhi–110 092. PIN – 110 002. PAN AAACG2710J (Appellant) (Respondent) Shri Raj Kumar, C.A. And For Assessee : Shri Rajeev Ahuja, Advocate Shri Sumit Goel, C.A. For Revenue : Ms. Parmit M. Biswas, CIT-DR Date of Hearing : 10…

Haresh Rasiklal Shah, Mumbai vs. Income Tax Officer 19(1)(5), Mumbai

In the result, ground no.1 of the

ITA 2256/MUM/2018[2007-08]Status: DisposedITAT Mumbai20 Aug 2019AY 2007-08

Bench: Shri Shamim Yahya & Shri Pawan Singhharesh Rasiklal Shah Ito - 19(1)(5) Room No. 215, 2Nd Floor, 1/160 Mulji Niwas, Flat No.1, Opp: Madhav Baug Temple, Vs. Matru Mandir, Tardeo Road, C.P. Tank Road, Mumbai-400007. Mumbai-400004. Pan: Aajps7696B Appellant Respondent

For Appellant: Shri V. H. Jariwala (AR)For Respondent: Shri Manoj Kumar Singh (DR)

Section 143(1)Section 143(2)Section 143(3)Section 147Section 254(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “H” BENCH MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH JUDICIAL MEMBER Haresh Rasiklal Shah ITO - 19(1)(5) Room No. 215, 2nd Floor, 1/160 Mulji Niwas, Flat No.1, Opp: Madhav baug Temple, Vs. Matru Mandir, Tardeo Road, C.P. Tank Road, Mumbai-400007. Mumbai-400004. PAN: AAJPS7696B Appellant Respondent Appellant by : Shri V. H. Jariwala (AR) Respondent by : Shri Manoj Kumar Singh (DR) Date of Hearing : 08.08.2019 Date of Pronouncement : 20.08.2019 ORDERUNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by as…