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

231 Taxmann 73High Court2015#1707 most cited

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.

66

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. S. Goyanka Lime and Chemicals Ltd. · Section 148 · Section 151 · reopening of assessment · mechanical approval · non-application of mind · sanctioning authority · invalid reassessment · assessment procedure

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.

Honey Portfolio (P) Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal filed by the assessee in ITA No

ITA 4431/DEL/2014[2003-04]Status: DisposedITAT Delhi14 Sept 2018AY 2003-04

Bench: Shri N.K. Billaiya[Assessment Year: 2003-04] M/S Honey Portfolio Pvt Ltd Vs. The I.T.O 1020/18, Nalwala, Karol Bagh Ward 12(4) New Delhi New Delhi Pan : Aaach 3404 J [Appellant] [Respondent]

For Appellant: Shri P.C. Yadav AdvFor Respondent: Shri Anil Kumar Sharma, Sr. DR
Section 147Section 148Section 150

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘SMC’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER [Assessment Year: 2003-04] M/s Honey Portfolio Pvt Ltd Vs. The I.T.O 1020/18, Nalwala, Karol Bagh Ward 12(4) New Delhi New Delhi PAN : AAACH 3404 J [Appellant] [Respondent] Date of Hearing : 06.09.2018 Date of Pronouncement : 14.09.2018 Assessee by : Shri P.C. Yadav Adv. Shri Nida Fatima, Adv. Revenue by : Shri Anil Kumar Sharma, Sr. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER: This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals] - XV,…

Achla Dhawan vs. Income Tax Officer

The appeal of the assessee are dismissed

ITA 2165/DEL/2008[2000-2001]Status: DisposedITAT Delhi09 Aug 2018AY 2000-2001

Bench: Shri S. K. Yadav & Shri Prashant Maharishi

For Appellant: Shri K. Sampath, Adv. &For Respondent: Shri S. L. Anuragi, Sr. D. R
Section 143(3)Section 148Section 68

…ITA. 2165 (Del) of 2008. Smt. Achla Dhawan, Meerut. 1 IN THE INCOME TAX APPELLATE TRIBUNAL [DELHI BENCHES: “ C ” NEW DELHI ] BEFORE SHRI S. K. YADAV, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I. T. Appeal No. 2165 (Del) of 2008 Assessment Year : 2000-01. Smt. Achla Dhawan, Income Tax Officer, Vs. 104/2, Thapar Nagar, Ward : 1(1) M E E R U T [ U. P. ] M E E R U T. PAN : AALPD 9004 G (Appellant) (Respondent) Assessee by : Shri K. Sampath, Adv. & Shri V. Raja Kumar, Adv.; Department by : Shri S. L. Anuragi, Sr. D. R.; Date of Hearing : 24.05.2018; Date of Pronouncement: O R D E R. PE…

Pioneer Town Planners Pvt. Ltd., New Delhi vs. DCIT, Circle- 19(2), New Delhi

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

ITA 132/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Aug 2018AY 2009-10

Bench: Shri C.M.Garg & Shri N.K.Billaiyaआयकर अपील सं. / Ita No.132/Del/2018 धनिाारण वर्ा / Assessment Year: 2009-10 Pioneer Town Planners Pvt. Ltd., Vs. Dy. Commissioner Of Income E-104, Greater Kailash Enclave, Tax, Part-I, Circle-19(2), New Delhi. New Delhi. [Pan: Aaecp 6502F] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Shri Suresh K. Gupta, C.A, प्रत्यर्थी की ओर से /Revenue By : Smt. Parmita Tripathy, Cit(Dr) सुनवाई की तारीख/Date Of Hearing : 09-05-2018 घोषणा की तारीख /Date Of Pronouncement : 06-08-2018

For Appellant: Shri Suresh K. Gupta, C.AFor Respondent: Smt. Parmita Tripathy, CIT(DR)
Section 143(2)Section 143(3)Section 147Section 151Section 250Section 250(6)Section 68

…आयकर अपीलीय अधिकरण नई धिल्ली ‘एफ’ न्यायपीठ, नई धिल्ली IN THE INCOME TAX APPELLATE TRIBUNAL, NEW DELHI ‘F’ BENCH, NEW DELHI श्री सी एम गगग, न्याधयक सिस्य एवं श्री एन. के. धिलइया, लेखा सिस्य के समक्ष BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI N.K.BILLAIYA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.132/Del/2018 धनिाारण वर्ा / Assessment Year: 2009-10 Pioneer Town Planners Pvt. Ltd., Vs. Dy. Commissioner of Income E-104, Greater Kailash Enclave, Tax, Part-I, Circle-19(2), New Delhi. New Delhi. [PAN: AAECP 6502F] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Shri Suresh K. Gupta,…

Shri Ajay Wahi, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 336/JPR/2018[2009-10]Status: DisposedITAT Jaipur09 Jul 2018AY 2009-10
For Appellant: Shri Dilip Shivpuri (Advocate)For Respondent: Smt. Seema Meena (JCIT)
Section 143(1)Section 143(3)Section 147Section 148Section 151

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh HkkxpUn] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 336/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2009-10. cuke Shri Ajay Wahi, The ACIT, Vs. Dr. Wahi’s Diagnostic Clinic, Circle-1, A-5, Chandpole, Jhotwara Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AABPW 0826 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Dilip Shivpuri (Advocate) jktLo dh vksj ls@ Revenue by : Smt. Seema…

Shri Krishan Gopal, New Delhi vs. ITO, New Delhi

In the result appeal of assessee is allowed

ITA 3249/DEL/2015[2005-06]Status: DisposedITAT Delhi16 May 2017AY 2005-06

Bench: Shri Bhavnesh Sainiassessment Year : 2005-06

For Appellant: Dr. Rakesh Gupta &For Respondent: Ms.Bedobani, Sr. DR
Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH - ‘SMC’ NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ASSESSMENT YEAR : 2005-06 Shri Krishan Gopal ITO Vs. Prop. M/s. Kay Pee Lock Ward-39(1) Industries New Delhi. C/o M/s. RRA TAXINDIA, D-28, South Extension Part-1, New Delhi – 110 049 PAN ADIPG062IN (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta & Shri Somil Aggarwal, Advocate Department by: Ms.Bedobani, Sr. DR Date of Hearing 03/05/2017 Date of pronouncement 16 /05/2017 Per BHAVNESH SAINI, Judicial Member ORDER This appeal by assessee has been directed against the order of Ld. CIT(A) XX…

Dhilan D Kanakia, Mumbai vs. ACIT 17(2), Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 250/MUM/2015[2007-08]Status: DisposedITAT Mumbai24 Aug 2016AY 2007-08

Bench: Shri Saktijit Dey() & Shri N.K. Pradhan ()

For Appellant: Shri. R.C. JainFor Respondent: Shri. B.S. Bist
Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI BEFORE SHRI SAKTIJIT DEY(JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) ITA No. 250 /MUM/2015 Assessment Year: 2007-08 Dhilan D Kanakia Vs. ACIT 17(2) 148 Vyas Bhawan, Piramal Chambers , Hindu Colony Rd, Lal Buag 6 Sadar (E) Mumbai- 400012 Mumbai - 400014 PAN No. AABPK8036D (Appellant) (Respondent) Assessee by : Shri. R.C. Jain Shri. Ajay Daga Revenue by : Shri. B.S. Bist Date of Hearing : 18/08/2016 Date of pronouncement : 24/08/2016 ORDER PER N.K. PRADHAN, A.M The appeal has been filed by the assessee. The relevant assessment…

CIT v. M/s. S. Goyanka Lime and Chemicals Ltd. (231 Taxmann 73) — Cited in 66 Judgments | BharatTax