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.

How many judgments cite CIT v. S. Goyanka Lime & Chemical Ltd.?

340 judgments on BharatTax cite CIT v. S. Goyanka Lime & Chemical Ltd. (64 Taxmann.com 313), spanning 2016 to 2026.

Which sections of the Income Tax Act does CIT v. S. Goyanka Lime & Chemical Ltd. come up under?

It is most often cited in judgments turning on Section 151, Section 147, Section 143(3), Section 148, Section 144, Section 68.

CIT v. S. Goyanka Lime & Chemical Ltd. (64 Taxmann.com 313)

Priyanvada Amol Mahajan, Jalgaon vs. DCIT, Central Circle-1, Nashik

In the result, all the appeals filed by the respective assessees are allowed

ITA 1065/PUN/2024[2015-16]Status: DisposedITAT Pune26 Nov 2024AY 2015-16

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde

Section 132Section 139Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1090 to 1098/PUN/2024 Assessment Years : 2011-12 to 2019-20 Amol Pramod Mahajan DCIT, Central Circle 1, Nashik Madhur Urology and Stone Clinic, Vs. Tagore Nagar, Opp. Brooke Bond Colony, Ring Road, Jalgaon – 425001 PAN: AJFPM4677F (Appellant) (Respondent) ITA Nos.1063 to 1065/PUN/2024 Assessment Years : 2013-14 to 2015-16 Priyanvada Amol Mahajan DCIT, Central Circle 1, Nashik Madhur Urology and Stone Clinic, Vs. Tagore Nagar, Opp. Brooke Bond Colony, Ring Road, Jalga…

Priyanvada Amol Mahajan, Jalgaon vs. DCIT, Central Circle-1, Nashik

In the result, all the appeals filed by the respective assessees are allowed

ITA 1064/PUN/2024[2014-15]Status: DisposedITAT Pune26 Nov 2024AY 2014-15

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde

Section 132Section 139Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1090 to 1098/PUN/2024 Assessment Years : 2011-12 to 2019-20 Amol Pramod Mahajan DCIT, Central Circle 1, Nashik Madhur Urology and Stone Clinic, Vs. Tagore Nagar, Opp. Brooke Bond Colony, Ring Road, Jalgaon – 425001 PAN: AJFPM4677F (Appellant) (Respondent) ITA Nos.1063 to 1065/PUN/2024 Assessment Years : 2013-14 to 2015-16 Priyanvada Amol Mahajan DCIT, Central Circle 1, Nashik Madhur Urology and Stone Clinic, Vs. Tagore Nagar, Opp. Brooke Bond Colony, Ring Road, Jalga…

Priyanvada Amol Mahajan, Jalgaon vs. DCIT, Central Circle-1, Nashik

In the result, all the appeals filed by the respective assessees are allowed

ITA 1063/PUN/2024[2013-14]Status: DisposedITAT Pune26 Nov 2024AY 2013-14

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde

Section 132Section 139Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1090 to 1098/PUN/2024 Assessment Years : 2011-12 to 2019-20 Amol Pramod Mahajan DCIT, Central Circle 1, Nashik Madhur Urology and Stone Clinic, Vs. Tagore Nagar, Opp. Brooke Bond Colony, Ring Road, Jalgaon – 425001 PAN: AJFPM4677F (Appellant) (Respondent) ITA Nos.1063 to 1065/PUN/2024 Assessment Years : 2013-14 to 2015-16 Priyanvada Amol Mahajan DCIT, Central Circle 1, Nashik Madhur Urology and Stone Clinic, Vs. Tagore Nagar, Opp. Brooke Bond Colony, Ring Road, Jalga…

Birpal, G B Nagar vs. ITO, Ward-1(5), Ghaziabad

Appeal is allowed in above terms

ITA 8849/DEL/2019[2010-11]Status: DisposedITAT Delhi20 Nov 2024AY 2010-11

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

Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2010-11 Sh. Birpal, Vs. Income Tax Officer, Vill.-Duriyai, Post- Kachera Ward-1(5), Versabad, Ghaziabad Gautam Buddha Nagar, Uttar Pradesh PAN :BEDPP5428K (Appellant) (Respondent) Assessee by None Department by Ms. Kanchan Garg, Sr. DR Date of hearing 14.11.2024 Date of pronouncement 20.11.2024 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2010-11 is directed against the Commissioner of Income Tax (Appeals), [i…

Income Tax Officer Ward 2(2)(2), Ghaziabad vs. Rajeev Kumar Arora, Ghaziabad

In the result, the appeals of the revenue are dismissed and Rule 27

ITA 698/DEL/2024[2015-16]Status: DisposedITAT Delhi16 Oct 2024AY 2015-16

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Rajesh Khandelwal, CAFor Respondent: Ms. Banita Devi Naorem, CIT DR

Section 143(1)Section 143(2)Section 147Section 148Section 2(22)(e)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA Nos. 622, 641, 698 & 642/Del/2024 (Assessment Years: 2013-14 to 2015-16 and 2017-18) Income Tax Officer, Vs. Rajeev Kumar Arora, Ghaziabad Plot No. 17, Sector-1, Crossing Republic, Near ABES College, Ghaziabad (Appellant) (Respondent) PAN: AFYPA8949P Assessee by : Shri Rajesh Khandelwal, CA Shri Neelhand Kahndelwal, Shri Jaind Kumar Jaiswal, Adv Revenue by: Ms. Banita Devi Naorem, CIT DR Shri Ravi Kant Chaudhary, Sr. DR Date of Hearing 03/10/2024 Date of pronouncement 1…

Income Tax Officer, Ghaziabad vs. Rajeev Kumar Arora, Ghaziabad

In the result, the appeals of the revenue are dismissed and Rule 27

ITA 642/DEL/2024[2017-18]Status: DisposedITAT Delhi16 Oct 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Rajesh Khandelwal, CAFor Respondent: Ms. Banita Devi Naorem, CIT DR

Section 143(1)Section 143(2)Section 147Section 148Section 2(22)(e)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA Nos. 622, 641, 698 & 642/Del/2024 (Assessment Years: 2013-14 to 2015-16 and 2017-18) Income Tax Officer, Vs. Rajeev Kumar Arora, Ghaziabad Plot No. 17, Sector-1, Crossing Republic, Near ABES College, Ghaziabad (Appellant) (Respondent) PAN: AFYPA8949P Assessee by : Shri Rajesh Khandelwal, CA Shri Neelhand Kahndelwal, Shri Jaind Kumar Jaiswal, Adv Revenue by: Ms. Banita Devi Naorem, CIT DR Shri Ravi Kant Chaudhary, Sr. DR Date of Hearing 03/10/2024 Date of pronouncement 1…

Income Tax Officer, Ghaziabad vs. Rajeev Kumar Arora, Ghaziabad

In the result, the appeals of the revenue are dismissed and Rule 27

ITA 641/DEL/2024[2014-15]Status: DisposedITAT Delhi16 Oct 2024AY 2014-15

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Rajesh Khandelwal, CAFor Respondent: Ms. Banita Devi Naorem, CIT DR

Section 143(1)Section 143(2)Section 147Section 148Section 2(22)(e)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA Nos. 622, 641, 698 & 642/Del/2024 (Assessment Years: 2013-14 to 2015-16 and 2017-18) Income Tax Officer, Vs. Rajeev Kumar Arora, Ghaziabad Plot No. 17, Sector-1, Crossing Republic, Near ABES College, Ghaziabad (Appellant) (Respondent) PAN: AFYPA8949P Assessee by : Shri Rajesh Khandelwal, CA Shri Neelhand Kahndelwal, Shri Jaind Kumar Jaiswal, Adv Revenue by: Ms. Banita Devi Naorem, CIT DR Shri Ravi Kant Chaudhary, Sr. DR Date of Hearing 03/10/2024 Date of pronouncement 1…

Income Tax Officer, Ghaziabad vs. Rajeev Kumar Arora, Ghaziabad

In the result, the appeals of the revenue are dismissed and Rule 27

ITA 622/DEL/2024[2013-14]Status: DisposedITAT Delhi16 Oct 2024AY 2013-14

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Rajesh Khandelwal, CAFor Respondent: Ms. Banita Devi Naorem, CIT DR

Section 143(1)Section 143(2)Section 147Section 148Section 2(22)(e)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA Nos. 622, 641, 698 & 642/Del/2024 (Assessment Years: 2013-14 to 2015-16 and 2017-18) Income Tax Officer, Vs. Rajeev Kumar Arora, Ghaziabad Plot No. 17, Sector-1, Crossing Republic, Near ABES College, Ghaziabad (Appellant) (Respondent) PAN: AFYPA8949P Assessee by : Shri Rajesh Khandelwal, CA Shri Neelhand Kahndelwal, Shri Jaind Kumar Jaiswal, Adv Revenue by: Ms. Banita Devi Naorem, CIT DR Shri Ravi Kant Chaudhary, Sr. DR Date of Hearing 03/10/2024 Date of pronouncement 1…

Champion Builder Pvt. Ltd., Kolkata vs. ITO, Ward-1(3), Gurgaon

In the result, both the appeals of the assessee are partly

ITA 462/DEL/2024[2015-16]Status: DisposedITAT Delhi21 Aug 2024AY 2015-16

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.462 & 463/Del/2024 िनधा"रणवष"/Assessment Years: 2015-16 & 2016-17

Section 144BSection 147Section 148Section 68

…is bad in law and consequently the notice issued u/s I.T.A.Nos.462 & 463/Del/2024 148 of the Act and the reassessment made based on such notice is also bad in law. Reliance was placed on the following decisions: - • CIT Vs. Yes Goenka Line & Chemical Ltd. [453 ITR 242 (SC)]; • Maruti Clean Coal & Power Ltd. Vs. ACIT [400 ITR 397 (Chattisgarh)]; • PCIT Vs. N.C. Cables Ltd. [391 ITR 11 (Del)]. 6. Coming to merits of the addition Ld. Counsel submits that the AO based on the statements recorded during the search proceedings in the case of Banka Group from one Mr. Mukesh Banka and the Investigation report from DD…

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…

DCIT Circle-23(1), New Delhi vs. Ram Kumar Shokeen, New Delhi

In the result, the appeal of the Revenue is dismissed whereas the Cross Objection of the assessee is allowed

ITA 1009/DEL/2020[2011-12]Status: DisposedITAT Delhi13 Jun 2024AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Vivek Vardhan, Sr.DR

Section 143(3)Section 147Section 148Section 148(1)Section 148(2)Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI SUDHIR KUMAR, JUDICIAL MEMBER I.T.A. No.1009/DEL/2020 Assessment Year 2011-12 DCIT Ram Kumar Shokeen Circle-23(1) Vs. D-9, Pushpanjali Farms, New Delhi VPO Bijwasan New Delhi TAN/PAN: ATSPS5897A (Appellant) (Respondent) C.O. No.109/DEL/2022 Assessment Year 2011-12 Ram Kumar Shokeen Vs. DCIT D-9, Pushpanjali Farms, Circle-23(1) VPO Bijwasan New Delhi New Delhi TAN/PAN: ATSPS5897A (Appellant) (Respondent) Assessee by: Shri Ved Jain, Advocate Shri Aman Garg, Chartered Accountant Ms. Bulbul Singha…

Deputy Commissioner of Income Tax, Central Circle-19, New Delhi., Delhi vs. Sandeep Bajaj, Delhi

In the result, the Cross Objection filed by the assessee is

ITA 2993/DEL/2023[2014-15]Status: DisposedITAT Delhi29 May 2024AY 2014-15

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 147Section 148Section 151Section 2(22)(e)Section 56

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Dy.CIT Sandeep Bajaj Central Circle-19 C-582, New Friends New Delhi Vs. Colony, Sriniwaspuri South Delhi Delhi-110065 PAN-AEQPB9767B (Appellant) (Respondent) C.O. No.29/Del/2024 (ASSESSMENT YEAR 2014-15) Sandeep Bajaj Dy.CIT C-582, New Friends Central Circle-19 Colony, Sriniwaspuri Vs. New Delhi South Delhi Delhi-110065 PAN-AEQPB9767B (Cross Objector) (Respondent) Assessee by Shri Amit Goyel, Adv. & Shri Pranav Yadav, Adv. Respondent by Shri Anuj Gar…

Sukh Darshan Singh, Delhi vs. ITO Ward.43(2), Delhi

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

ITA 2233/DEL/2023[2011-12]Status: DisposedITAT Delhi17 May 2024AY 2011-12

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member)

Section 10Section 142(1)Section 143(2)Section 148Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER Sukh Darshan Singh Income Tax Officer H.No.100 War-43(2) Kakrola Village Vs. Delhi New Delhi-110078 PAN-AVVPS0975Q (Appellant) (Respondent) Assessee by Shri S.R. Senapati, Adv. Respondent by Shri Om Prakash, Sr. DR Date of Hearing 07/05/2024 Date of Pronouncement 17/05/2024 ORDER PER S.RIFAUR RAHMAN, AM: 1. This appeal has been filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) Delhi [“Ld. CIT(A)”, for short], date…

M/S. Palan Real Estate Developers Pvt.Ltd., Ahmedabad vs. The Income Tax Officer, Ward-3(1)(1), Ahmedabad

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

ITA 827/AHD/2023[2010-11]Status: DisposedITAT Ahmedabad21 Feb 2024AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 827/Ahd/2023 ("नधा"रण वष" / Assessment Year : 2010-11)

For Respondent: Shri V. K. Mangla, Sr. DR

Section 132Section 143(3)Section 148Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 827/Ahd/2023 ("नधा"रण वष" / Assessment Year : 2010-11) M/s. Palan Real Estate The Income Tax Officer बनाम/ Ward-3(1)(1), Ahmedabad Developers Pvt. Ltd. Vs. I-208, Parshwanath Township, B/h. Krishnanagar, Nava Naroda, Ahmedabad Gujarat, 382330 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADCP3386N (Appellant) .. (Respondent) Shri Mahesh Chhajed, A.R. अपीलाथ" ओर से /Appellant by : ""यथ" क" ओर से/Respondent by : Shri V. K. Mangla, Sr. DR Date of Hearing…

Parkash Sinwal, Hanumangarh vs. ITO, Ward, Hanumangarh

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 94/JODH/2022[2011-12]Status: DisposedITAT Jodhpur13 Oct 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Rakesh Gupta and Sh. Vedant Gupta, CAsFor Respondent: Ms. Nidhi Nair, JCIT-DR

Section 148Section 151Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 94/Jodh/2022 Assessment Year: 2011-12 Prakash Sinwal Vs. Income Tax Officer C/o Sangaria Traders, Ward-2, Hanumangarh New Dhan Mandi Sangaria Hanumangarh,335063 Rajasthan [PAN: AFRPC3840E] (Appellant) (Respondent) S. A. No. 05/Jodh/2022 (Arising out in ITA No. 94/Jodh/2022) Assessment Year: 2011-12 Prakash Sinwal Vs. Income Tax Officer C/o Sangaria Traders, Ward-2, Hanumangarh New Dhan Mandi Sangaria Hanumangarh,335063 Rajasthan [PAN: AFRPC 3840E] (Appel…

Shri Digamber Jain Atikshaya Keshtra, Padampua vs. ITO Exemption Ward 1, Kailash Heights

In the result appeal of the assessee is partly allowed

ITA 424/JPR/2022[2010-11]Status: DisposedITAT Jaipur22 Aug 2023AY 2010-11

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

For Appellant: Shri Rajeev sogani (C.A)&For Respondent: Ms. Monisha Choudhary (Addl.CIT)

Section 11(2)Section 147Section 148Section 151Section 24Section 253(3)

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 424/JPR/2022 fu/kZkj.ko"kZ@AssessmentYear :2010-11 Shri Digamber Jain Atikshaya Keshtra cuke ITO, (Exemptions), Vs. VPO Bada, Padampura, Ward-1, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATS 5225 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Rajeev sogani (C.A)& Ms. Ruchika Sogani (Adv.) jkt…

ITO, Ward-24(1), New Delhi vs. Soumya Tradecom Pvt Ltd (Erst. Soumya Infratech (P)Ltd.), Aligarh

In the result, the appeal of revenue is dismissed

ITA 1095/DEL/2021[2011-12]Status: DisposedITAT Delhi18 Jul 2023AY 2011-12

Bench: Shri Chandra Mohan Garg & M.Balaganeshassessment Year: 2011-12 Ito, Ward-24(1), New Delhi M/S Soumya Tradecom Pvt. Ltd., (Erst. Soumya Infratech (P) Ltd.,) Vs. Room No. 91, Devika Tower, Nehru Place, South Delhi, Delhi 110019 Pan Aalcs 1040 G (Appellant) (Respondent) For Assessee : Shri Sunil Kuamr Gupta, Ca Revenue For : Shri Raghunath, Sr. Dr Date Of Hearing : 04.05.2023 Date Of Pronouncement : 18.07.2023 Order Per Chandra Mohan Garg, J.M. This Appeal Has Been Filed Against The Order Cit(A)-28, New Delhi Dated 07.07.2020 For A.Y. 2011-12. 2. The Grounds Have Been Raised By The Revenue Are As Follows:- 1. "Whether, On The Facts & Circumstances Of The Case & Law, The Ld. Cit(A) Is Justified In Deleting The Addition Of Rs. 4,97,14,844/- Made On Account Of Share Application Mony & Share Capital." 2. "The Ld. Cit(A) Has Failed To Take Notice Of The Reason Recorded Wherein The Then Ao Had Mentioned Amount Of Rs. 4,43,84,8441- & While Framing Of Reason, The Ao Had Mentioned Escapement Of Income At Least Of Rs. 1,00,000/- Which Has Broader Prospective. 3. "The Ld. Cit(A) Has Failed To Appreciate That "Approved" Connotes That Competent Authority Has Read & Understood Fully The Proposal Proposed By Ao & He Is Satisfied That The Case Is Fir For Reopening Us 148 Of The I.T. Act." 4. "The Ld. Cit(A) Has Failed To Appreciate The Bogus Nature Of Transactions As The Assessee Company Did Not Provide Relevant Documents Before A To Establish The Genuineness Of The Transactions So Undertaken." 5. The Ld. Cit(A) Has Failed To Appreciate That Onus Of Proving Transaction As Bogus Nature On Ao Comes Only After Discharge Of Onus By Assessee By Giving All Relevant Documents Which Assessee Failed To Discharge During Assessment Proceedings. Application Of Revenue Seeking Condonation Of Delay Of 255 Days.

For Appellant: Shri Sunil Kuamr Gupta, CA

Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: H: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND M.BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2011-12 ITO, Ward-24(1), New Delhi M/s Soumya Tradecom Pvt. Ltd., (Erst. Soumya Infratech (P) Ltd.,) vs. Room No. 91, Devika Tower, Nehru Place, South Delhi, Delhi 110019 PAN AALCS 1040 G (Appellant) (Respondent) For Assessee : Shri Sunil Kuamr Gupta, CA Revenue For : Shri Raghunath, Sr. DR Date of Hearing : 04.05.2023 Date of Pronouncement : 18.07.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order CIT(A)-28, New Delh…

M/S A J Coal Pvt Ltd., Mumbai vs. ITO 6 (1)(1), Mumbai

In the result, both the appeals of the assessee and the In the result, both the appeals of the assessee and the In the result, both the appeals of the assessee and the Revenue are dismissed

ITA 7289/MUM/2019[2009-10]Status: DisposedITAT Mumbai10 Jul 2023AY 2009-10

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2009-10 Ito-6(1)(1), M/S A.J. Coal Pvt. Ltd., Aayakar Bhavan, 24A, Coal Depot, Sewree (E), Vs. Room No. 503, 5Th Floor, M.K. Mumbai-400015. Road, New Marine Lines, Mumbai-400020. Pan No. Aabca 0386 M Appellant Respondent Assessment Year: 2009-10 M/S A.J. Coal Pvt. Ltd., Ito-6(1)(1), C/O M/S Jayesh Sanghrajka & Aayakar Bhavan, Room No. 503, Co. Llp, 405, Hind Rajasthan Vs. 5Th Floor, M.K. Road, New Marine Centre, Ds Phalke Road, Dadar Lines, Mumbai-400020. (East), Mumbai-400014. Pan No. Aabca 0386 M Appellant Respondent

For Appellant: Mr. Shubham Shah, ARFor Respondent: Ms. Indira Adakil, DR

Section 148Section 151

…baseless and dismissed. the reopening is not proper is baseless and dismissed.” 8.2 Before us the Ld. counsel Ld. counsel of the assessee referred to the referred to the case ofCIT Vs Goyanka Lime and Chemicals Ltd CIT Vs Goyanka Lime and Chemicals Ltd (2023) 453 ITR 242 (2023) 453 ITR 242 (SC) and submitted that the Commissioner has mechanically and submitted that the Commissioner has mechanically and submitted that the Commissioner has mechanically approved the reasons recorded without application of mind, approved the reasons recorded without application of mind, approved the reasons recorded without applicati…

ITO 6 (1)(1), Mumbai vs. M/S A J Coal Pvt Ltd., Mumbai

In the result, both the appeals of the assessee and the In the result, both the appeals of the assessee and the In the result, both the appeals of the assessee and the Revenue are dismissed

ITA 5718/MUM/2019[2009-10]Status: DisposedITAT Mumbai10 Jul 2023AY 2009-10

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2009-10 Ito-6(1)(1), M/S A.J. Coal Pvt. Ltd., Aayakar Bhavan, 24A, Coal Depot, Sewree (E), Vs. Room No. 503, 5Th Floor, M.K. Mumbai-400015. Road, New Marine Lines, Mumbai-400020. Pan No. Aabca 0386 M Appellant Respondent Assessment Year: 2009-10 M/S A.J. Coal Pvt. Ltd., Ito-6(1)(1), C/O M/S Jayesh Sanghrajka & Aayakar Bhavan, Room No. 503, Co. Llp, 405, Hind Rajasthan Vs. 5Th Floor, M.K. Road, New Marine Centre, Ds Phalke Road, Dadar Lines, Mumbai-400020. (East), Mumbai-400014. Pan No. Aabca 0386 M Appellant Respondent

For Appellant: Mr. Shubham Shah, ARFor Respondent: Ms. Indira Adakil, DR

Section 148Section 151

…baseless and dismissed. the reopening is not proper is baseless and dismissed.” 8.2 Before us the Ld. counsel Ld. counsel of the assessee referred to the referred to the case ofCIT Vs Goyanka Lime and Chemicals Ltd CIT Vs Goyanka Lime and Chemicals Ltd (2023) 453 ITR 242 (2023) 453 ITR 242 (SC) and submitted that the Commissioner has mechanically and submitted that the Commissioner has mechanically and submitted that the Commissioner has mechanically approved the reasons recorded without application of mind, approved the reasons recorded without application of mind, approved the reasons recorded without applicati…

CIT v. S. Goyanka Lime & Chemical Ltd.

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