CIT v. S. Goyanka Lime & Chemical Ltd.

64 Taxmann.com 313Supreme Court of India2015#218 most cited

What is CIT v. S. Goyanka Lime & Chemical Ltd. authority for?

A mechanical approval by the prescribed authority under Section 151, made without independent application of mind, vitiates and renders the entire reassessment proceedings invalid. Such approvals, often indicated by brief, unreasoned endorsements, lead to the quashing of the reopening of assessment.

340

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 & Chemical Ltd. · S. Goyanka Lime & Chemical Ltd. · Section 151 · Section 147 · Section 148 · mechanical approval · non-application of mind · sanctioning authority · approval for reopening · vitiates reopening · reassessment validity · Income Tax Act 1961

Also reported as

237 Taxmann 378453 ITR 242

Sections most often in play

Section 151Section 147Section 143(3)Section 148Section 144Section 68Section 143(1)Section 1961

Issues it is cited on

principal chief commissioner of income-taxsection 147(b)sanctioning authoritysection 151(2)approval under section 151section 151(1)section 151section 148(2)non application of mindfirst proviso to section 147non-application of mindmaterial facts necessary for assessment

Judgments citing CIT v. S. Goyanka Lime & Chemical Ltd.

GOVIND SHARMA,MATHURA vs. ITO, WARD 1(3)(1), MATHURA

In the result, the assessee’s appeal is allowed

ITA 428/AGR/2025[2015-16]Status: DisposedITAT Agra17 Apr 2026AY 2015-16
Section 10(38)Section 147Section 148Section 151Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (DB) BENCH, AGRA BEFORE: SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER Assessment Year: 2015-16 Govind Sharma, Gali Luharan, Mandi Vs. ITO, Ward 1(3)(1) Ramdas, Mathura-281001, U.P. Mathura-281004 PAN : AWXPS4402R (Appellant) (Respondent) Assessee by Shri Pankaj Gargh, Adv Department by Shri Anil Kumar, Sr. DR Date of hearing 21.01.2026 Date of pronouncement 17.04.2026 ORDER PER: SUNIL KUMAR SINGH, JM. This appeal has been preferred against the impugned order dated 07.07.2025 passed in Appeal No NFAC/2014-15/10113537 by the ld. Commissi…

VIPUL AGRAWAL,GHAZIABAD, UTTAR PRADESH vs. ACIT, GHAZIABAD, UTTAR PRADESH

In the result, the appeal of the assessee is allowed

ITA 5066/DEL/2024[2012-13]Status: DisposedITAT Delhi27 Mar 2026AY 2012-13

Bench: Shri M. Balaganesh & Shri Sudhir Kumarvipul Agrawal, Vs. Acit, 35, Chandrapuri, Hapur Chungi, Up Hapur, Road, Up (Appellant) (Respondent) Pan: Abqpa6874P

For Appellant: Shri Manoj Kumar, CAFor Respondent: Shri Om Prakash, Sr. DR
Section 133(6)Section 143(3)Section 147Section 148Section 148ASection 151

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER Vipul Agrawal, Vs. ACIT, 35, Chandrapuri, Hapur Chungi, UP Hapur, Road, UP (Appellant) (Respondent) PAN: ABQPA6874P Assessee by : Shri Manoj Kumar, CA Revenue by: Shri Om Prakash, Sr. DR Date of Hearing 11/03/2026 Date of pronouncement 27/03/2026 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.5066/Del/2024 for AY 2012-13, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated…

BANARSI LAL,FIROZABAD vs. ITO 2(2)(1), FIROZABAD, FIROZABAD

In the result, the appeal of the assessee is allowed

ITA 317/AGR/2025[2014-2015]Status: DisposedITAT Agra20 Mar 2026AY 2014-2015

Bench: Us Challenging The Validity Of Assumption Of Jurisdiction U/S 147 Of The Act. These Additional Grounds Go To The Root Of The Matter & The Facts Relevant For Its Adjudication Are Placed On Record. Hence, We Admit The Additional Grounds & Take Up The Same First For Adjudication.

Section 147Section 148Section 151Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH,(DB) AGRA BEFORE: SHRI M. BALAGANESH, HON’BLE ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, HON’BLE JUDICIAL MEMBER Assessment Year : 2014-15 Banarsi Lal Vs The ITO 2(2)(1), Nagla Pan Sahay, Thapa Khurd, Firozabad. Firozabad-283203 (U.P.) PAN : AJWPL5832E (Appellant) (Respondent) (Physical hearing) Assessee by Shri Anurag Singh, Adv. Department by Shri Shailendra Srivastava, Sr. DR Date of hearing 18/03/2026 Date of pronouncement 20/03/2026 ORDER PER M. BALAGANESH, ACCOUNTANT MEMBER This appeal has been filed by the assessee against the order dated 15.05.2025 pas…

AANCHAL IMPEX PVT LTD,NEW DELHI vs. ITO WARD - 1(1), NEW DELHI

Appeal is allowed

ITA 9089/DEL/2019[2007-08]Status: DisposedITAT Delhi11 Mar 2026AY 2007-08

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 147Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2007-08 M/s. Aanchal Impex Pvt. Ltd., Vs. Income Tax Officer, DMRN & Associates, 106- Ward-1(1), 107, Maharaja Agrasen New Delhi Shopping Complex, Sector-9, New Delhi PAN: AABCH4719H (Appellant) (Respondent) Assessee by Sh. R.R. Singla, Adv. Department by Ms. Harpreet Kaur Hansra, Sr. DR Date of hearing 11.03.2026 Date of pronouncement 11.03.2026 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2007-08, arises aga…

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

ITA 612/RJT/2025[2016-17]Status: DisposedITAT Rajkot10 Mar 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 611 & 612/RJT/2025 Assessment Year: (2016-17 to 2017-18) Shri Gandhi Maulana Azad Vs. The ITO (Exemption), wd – 1, Shramjivi Ashra Rajkot - 360001 Gorevali Bhuj, Kutch – 370510 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATG8071B (Appellant) (Respondent) Appellant by : Shri Kalpesh Doshi, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 11/12/2025 Date of Pronouncement : 10/03/2026 आदेश / ORDER Per, Dr. Dinesh Mohan Sinh…

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

ITA 611/RJT/2025[2017-18]Status: DisposedITAT Rajkot10 Mar 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 611 & 612/RJT/2025 Assessment Year: (2016-17 to 2017-18) Shri Gandhi Maulana Azad Vs. The ITO (Exemption), wd – 1, Shramjivi Ashra Rajkot - 360001 Gorevali Bhuj, Kutch – 370510 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATG8071B (Appellant) (Respondent) Appellant by : Shri Kalpesh Doshi, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 11/12/2025 Date of Pronouncement : 10/03/2026 आदेश / ORDER Per, Dr. Dinesh Mohan Sinh…

SOCIETY FOR ADVANCEMENT IN EDUCATION,MUSSOORIE vs. ITO EXEMPTION DEHRADUN, DEHRADUN

In the result, appeals of the assessee are allowed

ITA 220/DDN/2025[2011-12]Status: DisposedITAT Dehradun18 Feb 2026AY 2011-12

Bench: Yogesh Kumar U.S. & Shri Sanjay Awasthi

Section 143Section 143(3)Section 147Section 148Section 151Section 158

…1 ITA Nos. 218, 219 & 220/DDN/2025 Society for Advancement in Education IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No. 219/DDN/2025 (A.Y. 2010-11) Society for Advancement in Vs Income Tax Officer, Education. 17-A, Chaman Estate, Exemption Ward, Aaykar Near Hotel Sky Touch, Bhawan 13A, Subhash Road, Mussorie, Uttarakhand Dehradun, Uttarakhand PAN: AACAS5234K Appellant Respondent Assessee by Sh. Rajeev Shaini, CA Revenue by Sh. Amar Pal Singh, Sr. DR Date of Hearing 09/02/2026 Date of Pronouncement 18/02/2…

SOCIETY FOR ADVANCEMENT IN EDUCATION,MUSSOORIE vs. ITO EXEMPTION WORD DEHRADUN, DEHRADUN

In the result, appeals of the assessee are allowed

ITA 219/DDN/2025[2010-11]Status: DisposedITAT Dehradun18 Feb 2026AY 2010-11

Bench: Yogesh Kumar U.S. & Shri Sanjay Awasthi

Section 143Section 143(3)Section 147Section 148Section 151Section 158

…1 ITA Nos. 218, 219 & 220/DDN/2025 Society for Advancement in Education IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No. 219/DDN/2025 (A.Y. 2010-11) Society for Advancement in Vs Income Tax Officer, Education. 17-A, Chaman Estate, Exemption Ward, Aaykar Near Hotel Sky Touch, Bhawan 13A, Subhash Road, Mussorie, Uttarakhand Dehradun, Uttarakhand PAN: AACAS5234K Appellant Respondent Assessee by Sh. Rajeev Shaini, CA Revenue by Sh. Amar Pal Singh, Sr. DR Date of Hearing 09/02/2026 Date of Pronouncement 18/02/2…

SOCIETY FOR ADVANCEMENT IN EDUCATION,MUSSOORIE vs. ITO EXEMPTION WORD DEHRADUN, DEHRADUN

In the result, appeals of the assessee are allowed

ITA 218/DDN/2025[2009-10]Status: DisposedITAT Dehradun18 Feb 2026AY 2009-10

Bench: Yogesh Kumar U.S. & Shri Sanjay Awasthi

Section 143Section 143(3)Section 147Section 148Section 151Section 158

…1 ITA Nos. 218, 219 & 220/DDN/2025 Society for Advancement in Education IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No. 219/DDN/2025 (A.Y. 2010-11) Society for Advancement in Vs Income Tax Officer, Education. 17-A, Chaman Estate, Exemption Ward, Aaykar Near Hotel Sky Touch, Bhawan 13A, Subhash Road, Mussorie, Uttarakhand Dehradun, Uttarakhand PAN: AACAS5234K Appellant Respondent Assessee by Sh. Rajeev Shaini, CA Revenue by Sh. Amar Pal Singh, Sr. DR Date of Hearing 09/02/2026 Date of Pronouncement 18/02/2…

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 1894/HYD/2025[2014-15]Status: DisposedITAT Hyderabad18 Feb 2026AY 2014-15

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita No.1894/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2014-15) M/S. Exel Rubber (P) Ltd Vs. Dy.Cit Hyderabad Central Circle 1(2) Pan:Aaace4495J Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 20/01/2026 घोषणा की तारीख/Pronouncement: 18/02/2026 आदेश/Order Per Manjunatha, G. A.M. This Appeal Is Filed By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-11 Hyderabad, Dated 11/10/2025 For The A.Y 2014-15. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT (DR)
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 149(1)Section 69A

…ITA No 1894 of 2025 Exel Rubber Private Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मंजुनाथ जी, लेखा सद" य के सम" । Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha G. Accountant Member आ.अपी.सं /ITA No.1894/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2014-15) M/s. Exel Rubber (P) Ltd Vs. Dy.CIT Hyderabad Central Circle 1(2) PAN:AAACE4495J Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri M.V. Prasad, CA राज" व "ारा/Revenue by: Dr. Narendra Kumar Naik, CIT (DR) सुनवाई की तारीख/Date of he…

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the six appeals i

ITA 1874/HYD/2025[2018-19]Status: DisposedITAT Hyderabad18 Feb 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-
Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1870 to 1875/Hyd/2025 Assessment Years 2014-2015 to 2019-2020 Vilas Polymer Private The DCIT, Limited, Hyderabad. Central Circle-1(2), vs. PIN – 500 090 Hyderabad – 500 004. PAN AAACV9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA M V Prasad राज" व "ारा /Revenue by: Dr. Narendra Kumar Naik, CIT- DR सुनवाई की तारीख/Date of hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश…

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD, HYDERABAD

In the result, all the six appeals i

ITA 1872/HYD/2025[2016-17]Status: DisposedITAT Hyderabad18 Feb 2026AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-
Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1870 to 1875/Hyd/2025 Assessment Years 2014-2015 to 2019-2020 Vilas Polymer Private The DCIT, Limited, Hyderabad. Central Circle-1(2), vs. PIN – 500 090 Hyderabad – 500 004. PAN AAACV9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA M V Prasad राज" व "ारा /Revenue by: Dr. Narendra Kumar Naik, CIT- DR सुनवाई की तारीख/Date of hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश…

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the six appeals i

ITA 1870/HYD/2025[2014-15]Status: DisposedITAT Hyderabad18 Feb 2026AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-
Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1870 to 1875/Hyd/2025 Assessment Years 2014-2015 to 2019-2020 Vilas Polymer Private The DCIT, Limited, Hyderabad. Central Circle-1(2), vs. PIN – 500 090 Hyderabad – 500 004. PAN AAACV9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA M V Prasad राज" व "ारा /Revenue by: Dr. Narendra Kumar Naik, CIT- DR सुनवाई की तारीख/Date of hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश…

SURANA BROS PVT. LTD.,,KOLKATA vs. ITO, WARD 12(1),, KOLKATA

Appeal of the assessee is allowed

ITA 2143/KOL/2025[2009-2010]Status: DisposedITAT Kolkata17 Feb 2026AY 2009-2010

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 143(2)Section 144Section 147Section 148Section 250

…on independent application of mind to the reasons recorded and materially available. The mechanical approval without consideration of facts vitiates the proceedings. Similarly in case of Commissioner of Income-tax. vs. S. Goyanka Lime and Chemical Ltd.[2023] 453 ITR 242 (SC)[08-07-2015], it was categorically held that such approval has to be after proper verification of material and cannot be mechanical. Therefore, on this ground also, the reopening of the assessment cannot be sustained. 10. Consequently, we quash the reopening of assessment and appeal of the assessee is allowed. 11. In result, appeal of the a…

NILESH ASHANAND THACKER,BHUJ vs. ITO WARD 4, GANDHIDHAM (BHUJ)

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

ITA 377/RJT/2025[2012-13]Status: DisposedITAT Rajkot13 Feb 2026AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.377/Rjt/2025 (िनधा"रण वष" /Assessment Year: (2012-13) (Physical Hearing) Nilesh Ashanand Thacker, बनाम Income-Tax Officer, Ward-4, / Near-Laxmi Vekari Mahakali Gandhidham (Bhuj-2)-370 201 Vs. Shopping Mall, Jublee Circle, Bhuj, Kutch-300 001(Gujarat) "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Adhpt 8610R (अपीलाथ"/ Appellant) (""थ"/Respondent)

For Appellant: Shri Kalpesh Doshi, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr. DR
Section 143(3)Section 234ASection 250Section 271(1)(c)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No.377/RJT/2025 (िनधा"रण वष" /Assessment Year: (2012-13) (Physical Hearing) Nilesh Ashanand Thacker, बनाम Income-tax Officer, Ward-4, / Near-Laxmi Vekari Mahakali Gandhidham (Bhuj-2)-370 201 Vs. Shopping Mall, Jublee Circle, Bhuj, Kutch-300 001(Gujarat) "ायीलेखासं./जीआइआरसं./PAN/GIR No.: ADHPT 8610R (अपीलाथ"/ Appellant) (""थ"/Respondent) Appellant by : Shri Kalpesh Doshi, AR Respondent by : Shri Abhimanyu Singh Yadav, Sr. DR Date of Hearing : 18/1…

PUSPHA DEVI,CHHATARI, BULANDSHAHR vs. INCOME TAX OFFICER, WARD-3, BULANDSHAHR

Appeal is allowed

ITA 315/DEL/2026[2010-11]Status: DisposedITAT Delhi11 Feb 2026AY 2010-11

Bench: Sh. Satbeer Singh Godaraita No. 315/Del/2026 : Asstt. Year: 2010-11 Pushpa Devi, Vs Income Tax Officer, C/O Malik & Co. (Advisors & Ward-3, Advocates – Since 1927), 28-A, Bulandshahr, Saket Meerut, U.P.-250001 Uttar Pradesh-203001 (Appellant) (Respondent) Pan No. Aihpd6403D Assessee By: Sh. Sankalp Malik, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 11.02.2026 Date Of Pronouncement: 11.02.2026 Order This Assessee’S Appeal For Assessment Year 2010-11 Arises Against The Addl./Jcit(A)-1, Jaipur’S Din & Order No. Itba/Apl/S/250/2024-25/1066140400(1) Dated 27.06.2024, In Proceedings U/S 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Sankalp Malik, AdvFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 144Section 151

…rescribed authority had accepted the Assessing Officer’s reopening proposal as “Yes, I am satisfied.........”. 2 Pushpa Devi This being the clinching factual position emanating from the record, we hereby quote CIT vs. S. Goyanka Lime and Chemical Ltd. (2023) 453 ITR 242 (SC) that such a mechanical approval vitiates the entire reopening; and therefore, I accept the instant legal ground in very terms. This reopening is quashed therefore. 4. All other pleadings on merits stand rendered academic. 5. This assessee’s appeal is allowed. Order Pronounced in the Open Court on 11/02/2026. (Satbeer Singh Godara) Judicia…

RAKESH SHARMA,DELHI vs. INCOME TAX OFFICER, NEW DELHI

Appeal is allowed

ITA 251/DEL/2026[2011-2012]Status: DisposedITAT Delhi10 Feb 2026AY 2011-2012

Bench: Sh. Satbeer Singh Godaraita No. 251/Del/2026 : Asstt. Year: 2011-12 Rakesh Sharma, Vs Income Tax Officer, B-8875-76, G. D. Colony, B Block, Ward-60(4), Ghanduli Dairy Colony, Mayur New Delhi-110002 Vihar, Phase-3, New Delhi-110096 (Appellant) (Respondent) Pan No. Aocps8566H Assessee By: Sh. P. C. Yadav, Adv., Ms. Manju Bala Yadav, Adv. & Sh. Manish Yadav, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 10.02.2026 Date Of Pronouncement: 10.02.2026 Order This Assessee’S Appeal For Assessment Year 2011-12 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/10882895340(1) Dated 21.11.2025, In Proceedings U/S 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. P. C. Yadav, AdvFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 144Section 151

…d prescribed authority had accepted the Assessing 2 Rakesh Sharma Officer’s reopening proposal as “I am satisfied.........”. This being the clinching factual position emanating from the record, we hereby quote CIT vs. S. Goyanka Lime and Chemical Ltd. (2023) 453 ITR 242 (SC) that such a mechanical approval vitiates the entire reopening; and therefore, I accept the instant legal ground in very terms. This reopening is quashed therefore. 4. All other pleadings on merits stand rendered academic. 5. This assessee’s appeal is allowed. Order Pronounced in the Open Court on 10/02/2026. (Satbeer Singh Godara) Judicia…

BHAWANA SHARMA,GURUGRAM vs. ITO WARD 1(3) GURGAON, GURGAON

Appeal is allowed

ITA 184/DEL/2026[2016-17]Status: DisposedITAT Delhi10 Feb 2026AY 2016-17

Bench: Sh. Satbeer Singh Godaraita No. 184/Del/2026 : Asstt. Year: 2016-17 Bhawana Sharma, Vs Income Tax Officer, House No. 908, Sector-10A, Near Ward-1(3), D.A.V. School, Gurguram, Gurgaon, Haryana-122001 Haryana-122016 (Appellant) (Respondent) Pan No. Dcops0085N Assessee By: Sh. D. C. Garg, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 10.02.2026 Date Of Pronouncement: 10.02.2026 Order This Assessee’S Appeal For Assessment Year 2016-17 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1084222412(1) Dated 30.12.2025, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. D. C. Garg, CAFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 147Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 184/Del/2026 : Asstt. Year: 2016-17 Bhawana Sharma, Vs Income Tax Officer, House No. 908, Sector-10A, Near Ward-1(3), D.A.V. School, Gurguram, Gurgaon, Haryana-122001 Haryana-122016 (APPELLANT) (RESPONDENT) PAN No. DCOPS0085N Assessee by: Sh. D. C. Garg, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 10.02.2026 Date of Pronouncement: 10.02.2026 ORDER This assessee’s appeal for Assessment Year 2016-17 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1…

DHANSAMRIDHI FINANCE PRIVATE LIMITED,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 7(2), NEW DELHI , DELHI

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

ITA 1377/DEL/2025[2011-12]Status: DisposedITAT Delhi06 Feb 2026AY 2011-12

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 143(3)Section 148Section 151Section 151(1)Section 234Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH‘C’: NEW DELHI BEFORESHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Dhansamridhi Finance Pvt. Ltd., Asst. CIT, Shalimar House-5, Circle-7(2), Community Centre, Vs. New Delhi. Saket, Delhi-110001. PAN-AAACV1597J (Appellant) (Respondent) Assessee by Ms. Meenal Goyal, CA & Ms. Tanya Upreti, Adv. Department by Ms.Kranti, CIT- DR Date of Hearing 29/01/2026 Date of Pronouncement 06/02/2026 ORDER PER CHALLA NAGENDRA PRASAD, JM: This appeal is filed by the assessee against the order of NFAC, Delhi dated 20.02.2025 for the Assessment…

KRISHAN KUMAR BANSAL,DELHI vs. CIT(A), DELHI

In the result, the appeal of the assessee is allowed

ITA 4076/DEL/2024[2017-18]Status: DisposedITAT Delhi03 Feb 2026AY 2017-18

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay[Assessment Year: 2017-18]

Section 143(3)Section 147Section 148Section 151Section 271ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER [Assessment Year: 2017-18] Krishan Kumar Bansal, Sh. Vs. Assessing Officer, Dinesh Kumar Bansal (Legal Ward-46(4), Heir of Late Sh. Krishan Kumar New Delhi Bansal), B-2/24A, Yamuna Vihar, Bhajan Pura, Delhi-110053 PAN :AFBPB2466B (Appellant ) (Respondent) Appellant by Shri Madhur Aggarwal, Adv. Respondent by Shri Om Prakash, Sr. DR Date of Hearing 18.11.2026 Date of Pronouncement 03.02.2026 ORDER PER KRINWANT SAHAY, AM: This appeal by assessee is arising ou…

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