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 313Supreme Court of India2015#226 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 366,339 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 151 Section 147 Section 143(3)Section 148 Section 144 Section 68 Section 143(1)Section 1961

Issues it is cited on

principal chief commissioner of income-tax section 147(b)sanctioning authority section 151(2)approval under section 151 section 151(1)section 151 section 148(2)non application of mind first proviso to section 147 non-application of mind material facts necessary for assessment

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

Emm Aar Tourism Pvt Ltd, New Delhi vs. ITO Ward - 8(2), New Delhi

In the result, the appeal of the assessee partly allowed

ITA 5790/DEL/2019[2010-11]Status: DisposedITAT Delhi16 Jun 2023AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri M. Balaganeshassessment Year: 2010-11 Emm Aar Tourism P. Ltd. Ito Ward 8(2), New Delhi 10685, Jhandewalan Road, Nabi Karim, New Delhi 110055 Vs. Pan Aacce 1918 Q (Appellant) (Respondent) For Assessee : Shri Shikar Garg, Ca Shri Manoj Garg, Ca Revenue For : Shri Vipul Kashyap, Sr. Dr Date Of Hearing : 19.04.2023 Date Of Pronouncement : 16.06.2023 Order Per Chandra Mohan Garg, J.M. This Appeal Has Been Filed Against The Order Of Ld. Cit(A)-24 New Delhi Dated 11.04.2019 For Ay 2010-11. 2. The Sole Legal Ground Of Assessee Is As Follows:- 1. That On The Facts & Circumstances Of The Case, The Ld Cit(A) Erred In Confirming The Action Of Ld. Ao For Initiation Of Reassessment Proceedings U/S. 147/148 Of The Income Tax Act. 3. The Ld. Assessee Representative Submitted That For Ay 2010-11 The Assessee Submitted Return Of Income On 25.09.2010 Declaring Loss Of Rs. 46,894/- Which Was Processed U/S. 143(3) Of The Act. Drawing Our Attention Towards Pages 27 To 32 Of Assessee Paper Book The Ld. Ar Submitted That The Assessing Officer Received Information From The Investigation Wing Which Conducted Search & Seizure Operation On 18.11.2015 On Pradeep Kumar Jindal Group. He Further Elaborated That On Receipt Of Information The Assessing Officer Recorded Reasons For Initiated Of Reassessment Proceedings On 29.03.2017 & Obtained Approval Of Acit As Well As Pcit On The Very Same Date. The Ld. Ar Drawing Our Attention Towards Page 28 Of The Approval Note Submitted That The Ld. Acit While Granting Approval Noted “Yes, It Is A Fit Case” & The 1

For Appellant: Shri Shikar Garg, CA

Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2010-11 Emm Aar Tourism P. Ltd. ITO Ward 8(2), New Delhi 10685, Jhandewalan Road, Nabi Karim, New Delhi 110055 vs. PAN AACCE 1918 Q (Appellant) (Respondent) For Assessee : Shri Shikar Garg, CA Shri Manoj Garg, CA Revenue For : Shri Vipul Kashyap, Sr. DR Date of Hearing : 19.04.2023 Date of Pronouncement : 16.06.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order of ld. CIT(A)-24 New Delhi dated 11.04.2019 for AY…

Dhanshree Infratech Private Limited, Mumbai vs. Income Tax Officer 12(2)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1243/MUM/2018[2008-09]Status: DisposedITAT Mumbai05 May 2023AY 2008-09

Bench: Shri Aby T Varkey & Shri Amarjit Singhdhanshree Infratech Vs. Ito-12(2)(1) Private Limited Aayakar Bhavan, 303, Western Edge 1, 1St Floor, Aaykar Bhavan, W.E. Highway, Borivali M.K. Road, (E), Mumbai – 66 Mumbai - 20 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aagca7306J Appellant .. Respondent Appellant By : Girish Dave Respondent By : Shailja Rai Date Of Hearing 07.02.2023 Date Of Pronouncement 05.05.2023 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Assesse Is Directed Against The Order Passed By The Ld. Cit(A)-20, Mumbai Dated 29.12.2017 For A.Y. 2008-09. The Assesse Has Raised The Following Grounds Before Us:

For Appellant: Girish DaveFor Respondent: Shailja Rai

Section 133(6)Section 143(1)Section 147Section 148Section 153Section 68

…P a g e | 1 Dhanshree Infratech Pvt. Ltd. Vs. ITO-12(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Dhanshree Infratech Vs. ITO-12(2)(1) Private Limited Aayakar Bhavan, 303, Western Edge 1, 1st Floor, Aaykar Bhavan, W.E. Highway, Borivali M.K. Road, (E), Mumbai – 66 Mumbai - 20 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAGCA7306J Appellant .. Respondent Appellant by : Girish Dave Respondent by : Shailja Rai Date of Hearing 07.02.2023 Date of Pronouncement 05.05.2023 आदेश / O R D E R Per Amarjit Singh (AM): The present…

Sumangal Techpark (P) Ltd, New Delhi vs. ITO Ward - 24(3), New Delhi

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

ITA 3840/DEL/2019[2010-11]Status: DisposedITAT Delhi23 Feb 2023AY 2010-11

Bench: Shri Anil Chaturvedi & Shri C.M. Gargassessment Year: 2010-11 Sumangal Techpark (P) Ltd., Vs. Ito, 117, Hans Bhawan, Ward-24(3), 1 Bsz Marg, New Delhi. New Delhi. Pan: Aalcs4760R (Appellant) (Respondent) Assessee By : Shri S.K. Gupta, Ca Revenue By : Ms Kirti Sankratyayan, Sr. Dr Date Of Hearing : 19.12.2022 Date Of Pronouncement : 23.02.2023 Order Per C.M. Garg, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 26.02.2019 Of The Cit(A)-8, New Delhi, Relating To Assessment Year 2010-11. 2. First Of All, We Have Heard The Arguments Of Both The Representatives On Legal Ground No.1 Of The Assessee Which Reads As Under:- “3. The Initiation Of The Proceedings U/S 148 & The Consequent Order Us 147 Are Bad In Law As A) The Initiation Of Proceedings U/S 148 Are Contrary To Provisions Of Law B) The Mandatory Procedure Laid Down In The Act Has Not Been Followed. C) The Notice Issued U/S 148 Is Time Barred As Issued After 4 Years From The End Of The Relevant Assessment Year Where The Case Has Already Been Assessed U/S 143(3). D) The Approval Of Addl. Cit & Pcit Is Bad In Law & Mechanical Without Application Of Mind & Has Been Taken Without Bringing To Their Notice Material Facts Of The Case. E) The Information Has Been Collected Behind The Back Of The Assessee & The Assessee Was Never Confronted With The Same Nor An Opportunity Provided For Cross-Examination Of Jain Brothers, Alleged Intermediary & The Relevant Seized Material Relied Upon Has Not Been Provided To The Assessee.”

For Appellant: Shri S.K. Gupta, CAFor Respondent: Ms Kirti Sankratyayan, Sr. DR

Section 143(3)Section 147Section 148Section 151Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : B : NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI C.M. GARG, JUDICIAL MEMBER Assessment Year: 2010-11 Sumangal Techpark (P) Ltd., Vs. ITO, 117, Hans Bhawan, Ward-24(3), 1 BSZ Marg, New Delhi. New Delhi. PAN: AALCS4760R (Appellant) (Respondent) Assessee by : Shri S.K. Gupta, CA Revenue by : Ms Kirti Sankratyayan, Sr. DR Date of Hearing : 19.12.2022 Date of Pronouncement : 23.02.2023 ORDER PER C.M. GARG, JM: This appeal filed by the assessee is directed against the order dated 26.02.2019 of the CIT(A)-8, New Delhi, relating to Assessment Year 2…

Shyam Products P.Ltd, New Delhi vs. ITO, Ward-23(3), New Delhi

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

ITA 4908/DEL/2018[2007-08]Status: DisposedITAT Delhi31 Jan 2023AY 2007-08

Bench: Shri Challa Nagendra Prasad, S.M.C.

For Appellant: Shri Suresh Kumar GuptaFor Respondent: Sr. D. R

Section 147Section 148Section 271Section 68Section 69C

…I.T.A. No. 4908/Del/2018 AND I.T.A. No. 4907/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” NEW DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, S.M.C. आ.अ.सं/.I.T.A No.4908/Del/2018 िनधा"रणवष"/Assessment Year : 2007-08 Shyam Products Pvt. Ltd., Income Tax Officer, बनाम 206 – Hans Bhawan, Ward : 23 (3) Vs. 1, Bahadur Shah Zafar Marg, New Delhi. New Delhi – 110 001. PAN : AADCS0943E A N D आ.अ.सं./ I.T.A No.4907/Del/2018 िनधा"रणवष"/Assessment Year : 2008-09 Optimist Electronics Pvt. Ltd., Income Tax Officer, बनाम 206 – Hans Bhawan, Ward : 19 (2) Vs. 1, Bahadur Shah Zafar Marg, N…

Optimist Electronics P.Ltd, New Delhi vs. ITO, Ward-19(2), New Delhi

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

ITA 4907/DEL/2018[2008-09]Status: DisposedITAT Delhi31 Jan 2023AY 2008-09

Bench: Shri Challa Nagendra Prasad, S.M.C.

For Appellant: Shri Suresh Kumar GuptaFor Respondent: Sr. D. R

Section 147Section 148Section 271Section 68Section 69C

Arvind Mohanlal Jain, Mumbai vs. CIT (A)-3, Thane

In the result, we quash the reassessment initiation

ITA 1798/MUM/2020[2008-09]Status: DisposedITAT Mumbai15 Dec 2022AY 2008-09

Bench: Shri Prashant Maharishi, Am Arvind Mohanlal Jain Cit(A)-3 Flat No.304, Room No-30, D-Wing, Vishwanath Nagar, B-Wing, Asher It Park, Vs. Gandhi Chowk, Wagle Industrial Estate, Kulgaon, Badlapur (E) Thane 400 604 Mumbai-421 503 (Appellant) (Respondent) Pan No. Aarpj2456J

For Appellant: Shri Piyush Chhajed, ARFor Respondent: Shri Ujjawal Chavan, SR AR

Section 139(1)Section 143(2)Section 143(3)Section 148Section 234ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM Arvind Mohanlal Jain CIT(A)-3 Flat No.304, Room No-30, D-wing, Vishwanath Nagar, B-Wing, Asher IT Park, Vs. Gandhi Chowk, Wagle Industrial Estate, Kulgaon, Badlapur (E) Thane 400 604 Mumbai-421 503 (Appellant) (Respondent) PAN No. AARPJ2456J Assessee by : Shri Piyush Chhajed, AR Revenue by : Shri Ujjawal Chavan, SR AR Date of hearing: 20.09.2022 Date of pronouncement : 15.12.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by assessee against Appellate order passed by the Commissioner of Income-tax…

Shri Hitesh Himmatlal Savani, Surat vs. Income Tax Officer Ward 3(2)(3), Surat

In the result, the ground No

ITA 347/SRT/2017[2007-08]Status: DisposedITAT Surat30 Sept 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Shri Hitesh Himmatlal Savani, I.T.O. 20-21, Keshav Park Society, Ved Ward-3(2)(3), Vs. Road, Surat-395008. Aayakar Bhavan, Majura Pan No. Bijps 5821 H Gate, Surat. Appellant/ Assessee Respondent/ Revenue

Section 131Section 133ASection 143(1)Section 147Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Physical hearing) Shri Hitesh Himmatlal Savani, I.T.O. 20-21, Keshav Park Society, Ved Ward-3(2)(3), Vs. Road, Surat-395008. Aayakar Bhavan, Majura PAN No. BIJPS 5821 H Gate, Surat. Appellant/ assessee Respondent/ revenue Assessee represented by Shri P M Jagasheth, CA Department represented by Shri Vinod Kumar, Sr.DR Date of hearing 01/07/2022 Date of pronouncement 30/09/2022 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by…

DCIT Cen Cir 5(1), Mumbai vs. Martand Properties Ltd, Mumbai

In the result, all the appeals filed by the department are dismissed and all the Cross objections filed by the assessee are also dismissed

ITA 465/MUM/2018[2010-11]Status: DisposedITAT Mumbai08 Aug 2022AY 2010-11

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri T. Shankar &

Section 132(1)Section 143(3)Section 147Section 148Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 458, 459 & 460/MUM/2018 (A.Y: 2007-08, 2008-09 & 2009-10) DCIT, Central Circle – 5(1) v. M/s. Reva Properties Ltd., Room No. 1928, 19th Floor 324, Master Mind – IV Air India Building, Nariman Point Royal palms, Aarey Milk Colony Goregaon (E), Mumbai - 400065 Mumbai – 400 021 PAN: AABCR9185P (Appellant) (Respondent) C.O. Nos. 182, 183 & 184/Mum/2018 [ARISING OUT OF ITA NOs. 458, 459 & 460/MUM/2018 (A.Y: 2007-08, 2008-09 & 2009-10)] M/s. Reva Propert…

DCIT Cen Cir 5(1), Mumbai vs. Martand Properties Ltd, Mumbai

In the result, all the appeals filed by the department are dismissed and all the Cross objections filed by the assessee are also dismissed

ITA 464/MUM/2018[2009-10]Status: DisposedITAT Mumbai08 Aug 2022AY 2009-10

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri T. Shankar &

Section 132(1)Section 143(3)Section 147Section 148Section 153A

DCIT CC-5(1), Mumbai vs. Reva Properties Limited, Mumbai

In the result, all the appeals filed by the department are dismissed and all the Cross objections filed by the assessee are also dismissed

ITA 460/MUM/2018[2009-10]Status: DisposedITAT Mumbai08 Aug 2022AY 2009-10

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri T. Shankar &

Section 132(1)Section 143(3)Section 147Section 148Section 153A

DCIT CC-5(1), Mumbai vs. Reva Properties Limited, Mumbai

In the result, all the appeals filed by the department are dismissed and all the Cross objections filed by the assessee are also dismissed

ITA 459/MUM/2018[2008-09]Status: DisposedITAT Mumbai08 Aug 2022AY 2008-09

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri T. Shankar &

Section 132(1)Section 143(3)Section 147Section 148Section 153A

DCIT CC-5(1), Mumbai vs. Reva Properties Limited, Mumbai

In the result, all the appeals filed by the department are dismissed and all the Cross objections filed by the assessee are also dismissed

ITA 458/MUM/2018[2007-08]Status: DisposedITAT Mumbai08 Aug 2022AY 2007-08

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri T. Shankar &

Section 132(1)Section 143(3)Section 147Section 148Section 153A

Rasi Seeds (P) Ltd., Coimbatore vs. DCIT, Coimbatore

In the result, appeal filed by the assessee is allowed

ITA 2134/CHNY/2015[2006-07]Status: DisposedITAT Chennai29 Jul 2022AY 2006-07

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Ms. A.S. Bindu, CITFor Respondent: 17.05.2022

Section 115JSection 132Section 143(3)Section 147Section 148Section 151

…आयकर अपील"य अ"धकरण, ‘‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी वी. दुगा" राव, "या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम$ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.2134/Chny/2015 ("नधा"रणवष" / Assessment Year: 2006-07) M/s. Rasi Seeds Pvt.Ltd Vs The Deputy Commissioner of 174, Sathyamurthy Road, Income Tax, Ramnagar, Central Circle-II Coimbatore-641 009. Coimbatore. PAN: AABCR 2871C (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. B.Ramakrishnan, FCA अपीलाथ"क"ओरसे/ Appellant by : Ms. A.S. Bindu, CIT ""यथ"क"ओ…

DCIT CC-5(1), Mumbai vs. Archive Realty Developers Limited, Mumbai

In the result, appeal filed by the Revenue is dismissed and cross objection filed by the assessee is allowed

ITA 456/MUM/2018[2008-09]Status: DisposedITAT Mumbai06 Jul 2022AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bledcit, Central Circle – 5(1) V. M/S. Archive Realty Developers Ltd., Room No. 1928, 19Th Floor 324, Master Mind-Iv, Royal Palms Air India Building Aarey Milk Colony, Goregaon (E) Nariman Point Mumbai - 400065 Mumbai – 400 021 Pan: Aagca5488D (Appellant) (Respondent)

For Appellant: Shri Vijay MehtaFor Respondent: Smt. Shailja Rai

Section 132(1)Section 143(3)Section 148Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER DCIT, Central Circle – 5(1) v. M/s. Archive Realty Developers Ltd., Room No. 1928, 19th Floor 324, Master Mind-IV, Royal Palms Air India Building Aarey Milk Colony, Goregaon (E) Nariman Point Mumbai - 400065 Mumbai – 400 021 PAN: AAGCA5488D (Appellant) (Respondent) C.O. No. 180/Mum/2018 [ARISING OUT OF ITA NO. 456/MUM/2018 (A.Y: 2008-09)] M/s. Archive Realty Developers Ltd., v. DCIT, Central Circle – 5(1) 324, Master Mind-IV, Royal Palms Room No. 1…

M/S. Kedar Cotton Industries, Mehsana vs. DCIT, Mehsana Circle, Mehsana

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

ITA 531/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad17 Jun 2022AY 2010-11

Bench: Shri P.M. Jagtap, Vice- & Ms. Madhumita Royassessment Year : 2010-11 M/S. Kedar Cotton Industries, Deputy Commissioner Of Survey No.50/1, Vs Income-Tax, At. Post Budasan, Mehsana Circle, Tal. Kadi, Mehsana Mehsana Pan : Aadfk 2494 F अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Hem Chhajed, Ca Revenue By : Shri Abhimanyu Singh Yadav, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 07/06/2022 घोषणा क" तार"ख /Date Of Pronouncement: 17/06/2022 आदेश/O R D E R Per P.M. Jagtap, Vice-: This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income-Tax (Appeals), Gandhinagar, Ahmedabad (“Cit(A)” In Short) Dated 20.02.2019. 2. The Relevant Facts Of The Case Giving Rise To This Appeal Are That The Assessee Is A Partnership Firm Which Is Engaged In The Business Of Ginning & Pressing Of Cotton. The Return Of Income For The Year Under Consideration Was Filed By It On 23.09.2010 Declaring A Total Income Of Rs.5,14,300/-. The Said Return Was Selected For Scrutiny & In The Assessment Originally Completed Under Section 143(3) Of The Income-Tax Act, 1961 (“The Act” In Short) Vide Order Dated 26.03.2013, Total Income Of The Assessee Was Determined By The Assessing Officer At Rs.3,84,53,522/- After Making An Addition Of Rs.3,79,39,222/-. Against The Said Order Passed By The Assessing Officer Under Section 143(3) Of The Act, An Appeal Was Preferred By The Assessee Before The Learned Cit(A) Who Allowed The Said Kedar Cotton Industries Vs. Dcit Ay : 2010-11 2

For Appellant: Shri Hem Chhajed, CAFor Respondent: Shri Abhimanyu Singh Yadav, Sr. DR

Section 143(3)Section 148Section 68

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘बी’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD ] ] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND MS. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year : 2010-11 M/s. Kedar Cotton Industries, Deputy Commissioner of Survey No.50/1, Vs Income-tax, At. Post Budasan, Mehsana Circle, Tal. Kadi, Mehsana Mehsana PAN : AADFK 2494 F अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Hem Chhajed, CA Revenue by : Shri Abh…

The Amravati People Co-Op Bank Ltd ( Now Merged in the Cosmos Co-Op Bank Ltd), Amaravati vs. D.C.I.T. Amravati Circle, Amaravati

ITA 309/NAG/2015[2008-09]Status: DisposedITAT Nagpur09 May 2022AY 2008-09

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकरअपीलसं. / Ita No. 309/Nag/2015 "नधा"रणवष" / Assessment Year : 2008-09 The Amravati Peoples Co-Op. Bank Limited (Now Merged In The Cosmos Co-Op. Bank Ltd.) C/O. Cosmos Co-Op Bank Ltd. Jawahar Road, Amravati-444601. Pan : Aaact5899B .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Amravati Circle, Amravati. ……""यथ" / Respondent Assessee By : Shri S.G. Gandhi, Ar Revenue By : Smt. Agnes P. Thomas, Dr सुनवाईक"तार"ख / Date Of Hearing : 18.02.2022 घोषणाक"तार"ख / Date Of Pronouncement : 09.05.2022

For Appellant: Shri S.G. Gandhi, ARFor Respondent: Smt. Agnes P. Thomas, DR

Section 143(3)Section 151

…आयकर अपील"य अ"धकरण "यायपीठ, नागपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL BENCH, NAGPUR (Through Virtual Hearing at Raipur) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI JAMLAPPA D BATTULL, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No. 309/NAG/2015 "नधा"रणवष" / Assessment Year : 2008-09 The Amravati Peoples Co-op. Bank Limited (Now merged in the Cosmos Co-op. Bank Ltd.) C/o. Cosmos Co-op Bank Ltd. Jawahar Road, Amravati-444601. PAN : AAACT5899B .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Amravati Circle, Amravati. ……""यथ" / Respondent Assessee by : Shri S.G. Gandhi, AR Revenue by…

Shri Harjinder Singh, Bathinda vs. Income Tax Officer, Ward-2(1), Bathinda

ITA 141/ASR/2018[2009-10]Status: DisposedITAT Amritsar21 Feb 2022AY 2009-10

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Rohit Mehra, CIT DR

Section 131(1)Section 147Section 148Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. RAVISH SOOD, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. No. 141/(Asr)/2018 Assessment Year: 2009-10 Sh. Harjinder Singh Vs. The Income Tax Officer, S/o Harbhajan Singh Ward-2(1), Bathinda Near Jaitu Road, Goniana Khurd, Bathinda [PAN: GVYPS 3845C] (Appellant) (Respondent) Appellant by : Sh. P. N. Arora, Adv. Respondent by : Sh. Rohit Mehra, CIT DR Date of Hearing: 21.12.2021 Date of Pronouncement: 21.02.2022 ORDER PER RAVISH SOOD, JM The present appeal filed by the assessee is directed against the ord…

Som Raj, Pathankot vs. The Income Tax Officer, Pathankot

ITA 628/ASR/2016[2010-11]Status: DisposedITAT Amritsar21 Feb 2022AY 2010-11

Bench: Shri. Ravish Sood & Dr. M. L. Meena

For Appellant: Shri. P. N. Arora, AdvFor Respondent: Shri. Rohit Mehra, CIT DR

Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SHRI. RAVISH SOOD, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. No. 628/ASR/2016 (Assessment Year: 2010-11) Som Raj, Vs. Income Tax Officer, S/o. Prakash Chand, Ward-6(3), Pathankot Village & Post Office Taragarh, Near HDFC Bank, Tehsil & Distt. Pathankot PAN: AHNPB0637N (Appellant) (Respondent) Assessee by : Shri. P. N. Arora, Adv Revenue by: Shri. Rohit Mehra, CIT DR Date of Hearing 21/12/2021 Date of pronouncement 21/02/2022 O R D E R PER RAVISH SOOD, JM The present appeal filed by the assessee is directed against th…

Alankar Commodeal (P) Ltd., Kolkata vs. ITO, Ward - 4(3), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 1257/KOL/2018[2009-10]Status: DisposedITAT Kolkata01 Feb 2022AY 2009-10

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.1257/Kol/2018 Assessment Year: 2009-10 Alankar Commodeal (P) Ltd..........................................…………………….……Appellant C/O Ca Bal Kishan Kedia, Bansal Complex, 1St Floor, Ram Nivas Talkies Chowk, Raigarh, Chhattisgarh-496001. [Pan: Aahca1771G] Vs. Ito, Ward-4(3), Kolkata…………….…..…...............……........……...…..…..Respondent Appearances By: Shri Sunil Kr. Agarwal, Advocate, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 16, 2021 Date Of Pronouncing The Order : February 01, 2022 Hearing Through Video Conferencing Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 04.04.2018 Of The Commissioner Of Income Tax (Appeals)-2, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act(Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. That Under The Facts & Circumstances Of The Case, The Ld. Cit(A) Erred In Passing Order Ex-Parte. 2. That Under The Facts & In The Circumstances Of The Case, The Notice Issued U/S 148 Of The Income Tax Act, 1961 Is Bad In Law & Hence The Consequential Reassessment Order Is Also Illegal & Needs To Be Annulled. 3. That Under The Facts & Circumstances Of The Case, The Ld. Cit(A) Erred In Confirming The Addition Of A Sum Of Rs.2,50,50,000/- For The Share Capital Raised By The Assessee, Holding The Same To Be Unexplained Cash-Credit In Terms Of Sec.68 Of The Income Tax Act, 1961. The Addition Is Unjustified & Need To Be Deleted. 4. That The Appellant Craves Leave To Add, Alter, Amend Or Withdraw Any Ground Or Grounds Of Appeal Before Or At The Time Of Hearing.”

Section 147Section 148Section 151(2)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” (Virtual Court Hearing) BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rajesh Kumar, Accountant Member I.T.A. No.1257/Kol/2018 Assessment Year: 2009-10 Alankar Commodeal (P) Ltd..........................................…………………….……Appellant C/o CA Bal Kishan Kedia, Bansal Complex, 1st Floor, Ram Nivas Talkies Chowk, Raigarh, Chhattisgarh-496001. [PAN: AAHCA1771G] vs. ITO, Ward-4(3), Kolkata…………….…..…...............……........……...…..…..Respondent Appearances by: Shri Sunil Kr. Agarwal, Advocate, appeared on behalf of the appellant. Smt. Ranu Biswas, Addl. C…

Intime Realty Pvt. Ltd., Mumbai vs. DCIT- CC 3(4), Mumbai

In the result, appeal of the assessee in ITA No

ITA 6357/MUM/2019[2010-11]Status: DisposedITAT Mumbai06 Dec 2021AY 2010-11

Section 133ASection 139Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C‘ BENCH MUMBAI BEFORE: SHRI LALIET KUMAR, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s. Intime Realty Private Vs. DCIT-CC-3(4) Limited Mumbai 19th B-306-309, Dynasty Floor, Air India Business Park, Building, Nariman Point J.B. Nagar Mumbai Opp. Sangam Cinema, Andheri(E) Mumbai – 400 059 PAN/GIR No.AABCI9177N (Appellant) .. (Respondent) Assessee by Shri Dharmesh Shah Revenue by Shri R.A. Dhyani Date of Hearing 01/12/2021 Date of Pronouncement 06/12 /2021 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.6357/Mum/2019 for A.Y.2010-11 arise…