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.

Vijayshree Food Products P.Ltd, New Delhi vs. ACIT, Central Circle-30, New Delhi

In the result, both these appeals are partly allowed

ITA 587/DEL/2019[2014-15]Status: DisposedITAT Delhi06 Dec 2021AY 2014-15

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2014-15 Vijayshree Food Products P. Ltd., Vs. Acit, C/O Ravi Gupta, Advocate, Central Circle-30, E-6A, Kailash Colony, New Delhi. New Delhi. Pan: Aaccv4721C (Appellant) (Respondent) Assessee By : Shri P.C. Yadav, Advocate Revenue By : Shri Prakash Dubey, Sr.Dr Date Of Hearing : 09.09.2021 Date Of Pronouncement : 06.12.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 28Th December, 2018 Of The Cit(A)-30, New Delhi, Relating To Assessment Year 2014-15. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Company Engaged In The Business Of Manufacturing & Export Of Tobacco Products. It Filed Its Return Of Income On 30Th September, 2014 Declaring The Loss Of Rs.18,78,467/-. The Return Was Processed U/S 143(1) Of The Act On 26Th November, 2014 At The Returned Income. Subsequently, The Ao Reopened The Assessment As Per The Provisions Of Section 147 Of The Act By Recording The Following Reasons:-

For Appellant: Shri P.C. Yadav, AdvocateFor Respondent: Shri Prakash Dubey, Sr.DR

Section 131Section 131(1)(d)Section 132Section 132(4)Section 143(1)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G : NEW DELHI (Through Virtual Hearing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2014-15 Vijayshree Food Products P. Ltd., Vs. ACIT, C/o Ravi Gupta, Advocate, Central Circle-30, E-6A, Kailash Colony, New Delhi. New Delhi. PAN: AACCV4721C (Appellant) (Respondent) Assessee by : Shri P.C. Yadav, Advocate Revenue by : Shri Prakash Dubey, Sr.DR Date of Hearing : 09.09.2021 Date of Pronouncement : 06.12.2021 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 28th Dec…

Smt. Manju Devi Kalal, Jaipur vs. Income Tax Officer, Ward-4-3, Jaipur

In the result, this appeal of the assessee is allowed

ITA 50/JPR/2019[2007-08]Status: DisposedITAT Jaipur23 Nov 2021AY 2007-08

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 50/Jp/2019 Assessment Year: 2007-08 Smt. Manju Devi Kalal, Cuke I.T.O. Vs. C/O-Pankaj Prince & Associates, Ward- 4(3), S-2, Shreeji Chambers, 6B, Purohit Jaipur. Ji Ka Bagh, Gopinath Marg, Near Sbi, M.I. Road, Jaipur. Pan No.: Akdpk 6807 E Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Pankaj Kumar Garg (Ca) Jktlo Dh Vksj Ls@ Revenue By :Smt.Monisha Choudhary (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 13/10/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 23 /11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Jaipur Dated 23/03/2018 For The A.Y. 2007-08. Following Grounds Have Been Taken By The Assessee:

For Appellant: Shri Pankaj Kumar Garg (CA)For Respondent: Smt.Monisha Choudhary (Addl.CIT)

Section 147Section 148Section 151Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 50/JP/2019 Assessment Year: 2007-08 Smt. Manju Devi Kalal, cuke I.T.O. Vs. C/o-Pankaj Prince & Associates, Ward- 4(3), S-2, Shreeji Chambers, 6B, Purohit Jaipur. Ji Ka Bagh, Gopinath Marg, Near SBI, M.I. Road, Jaipur. PAN No.: AKDPK 6807 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Pankaj Kumar Garg (CA) jktLo dh vks…

ACIT, New Delhi vs. M/S. Maharaji Education Trust, Ghaziabad

The appeal are dismissed

ITA 5138/DEL/2016[2007-08]Status: DisposedITAT Delhi13 Oct 2021AY 2007-08

Bench: Shri Kuldip Singh & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Suresh Gupta, C. AFor Respondent: Ms. Paramita M. Biswas[CIT]–

Section 11Section 12ASection 132Section 133ASection 143(1)Section 143(2)Section 143(3)Section 68Section 69Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “E”: NEW DELHI ] BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 5138/Del/2016 (Assessment Year: 2007-08) ACIT, M/s. Maharaji Education Vs. Trust, Central Circle : 6, No. 1 – Santosh Nagar, Pratap Vihar, New Delhi. Ghaziabad – 201 009. PAN: AAATM5225F (Appellant) (Respondent) Assessee by : Shri Suresh Gupta, C. A. Department by: Ms. Paramita M. Biswas[CIT]– DR Date of Hearing : 21/09/2021 Date of pronouncement : 13/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is fi…

Shri Satyaveer Singh, Bharatpur vs. Income Tax Officer, Wadr-1, Bharatpur

In the result, this appeal of the assessee is dismissed

ITA 975/JPR/2019[2010-11]Status: DisposedITAT Jaipur13 Oct 2021AY 2010-11

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 975/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2010-11 Satyaveer Singh, Cuke I.T.O., S/O- Sh. Roop Singh, Vill-Barso, Vs. Ward-1, Bharatpur (Raj)-321001. Bharatpur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Cmbps 4345 H Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Ashish Sharma (Adv.) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 15/09/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 13/10/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is An Appeal Filed By The Assessee Against The Order Of Ld. Cit(A), Alwar Dated 28/03/2019 For The A.Y. 2010-11 In The Matter Of Order Passed U/S 143(3) R.W.S. 147 Of The Income Tax Act, 1961 (In Short, The Act), Wherein Following Grounds Have Been Taken. “1. That The Notice Issued U/S 147 Is Per Se Illegal, Arbitrary & Ab-Initio Void & Invalid & Therefore Deserve To Be Quashed & Annulled. 2. That The Assessment Order Dated 26/12/2017 Is Per Se Illegal & Invalid. 3. That The A.O. & Cit(A), Alwar Has Grossly Erred In Treating The Amount Of Rs. 12,22,000/- As Unexplained Money & Making An Addition Of Rs. 12,22,000/- U/S 69A..”

For Appellant: Shri Ashish Sharma (Adv.)For Respondent: Smt. Monisha Choudhary (JCIT)

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

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 975/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2010-11 Satyaveer Singh, cuke I.T.O., S/o- Sh. Roop Singh, Vill-Barso, Vs. Ward-1, Bharatpur (Raj)-321001. Bharatpur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: CMBPS 4345 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Ashish Sharma (Adv.) jktLo dh vksj ls@ Revenue by : Smt.…

Apoorva Sharma, Jaipur vs. ITO, Ward-6(4), Jaipur

ITA 219/JPR/2020[2010-11]Status: DisposedITAT Jaipur06 Oct 2021AY 2010-11

For Appellant: Sh. Vinod Kumar Gupta (CA) &For Respondent: Smt. Monisha Choudhary (JCIT)

Section 11Section 142(1)Section 144Section 147Section 148Section 64

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 219/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2010-11 cuke Apoorva Sharma ITO Vs. 57 1 Pancholi Vihar, Hem Marg Ward- 6(4) New Sanganer Road, Jaipur Jaipur ToLFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: CWLPS8581F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Sh. Vinod Kumar Gupta (CA) & Sh. Deepak Sharma (CA) jktLo dh vksj…

Shri Narotam Singh, Mansa vs. Income Tax Officer Ward -1(4), Mansa

In the result, both the appeals of the assessees are allowed

ITA 307/ASR/2019[2012-13]Status: DisposedITAT Amritsar30 Jun 2021AY 2012-13

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: K.S. Bains, CIT DR

Section 143(3)Section 147Section 148Section 151Section 45(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, AMRITSAR (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT AND SHRI R.L. NEGI, JUDICIAL MEMBER Assessment Year: 2012-13 Shri Tralochan Singh बनाम The ITO C/o G.S. Chahal & Ward-1(4) Associates, Backside Mansa Gaushala, Mansa "थायी लेखा सं./PAN NO. DNDPS2922G अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2012-13 Shri Narotam Singh बनाम The ITO C/o G.S. Chahal & Ward-1(4), Mansa Associates, Backside Gaushala, Mansa "थायी लेखा सं./PAN NO. CLEPS7008F अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Tejmohan Singh, Advocate राज…

Shri Tarlochan Singh, Mansa vs. Income Tax Officer Ward-1(4), Mansa

In the result, both the appeals of the assessees are allowed

ITA 306/ASR/2019[2012-13]Status: DisposedITAT Amritsar30 Jun 2021AY 2012-13

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: K.S. Bains, CIT DR

Section 143(3)Section 147Section 148Section 151Section 45(3)

Simar Kaur, Kurukshetra vs. ACIT, Circle, Kurukshetra

In the result, the appeal of the assessee is allowed

ITA 220/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh25 May 2021AY 2010-11

For Appellant: Shri Sudhir SehgalFor Respondent: Shri Ashok Khanna, Addl. CIT

Section 147Section 148Section 282

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “एकल सद"यीय’, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘SMC’ CHANDIGARH "ीमती "दवा "संह, "या"यक सद"य BEFORE: SMT. DIVA SINGH, JM आयकर अपील सं./ ITA No. 220/CHD/2019 "नधा"रण वष" / Assessment Year : 2010-11 Smt. Simar Kaur, The ACIT, बनाम W/o Shri Swarn Singh, Circle, VS Village – Saraswati Khera, Kurukshetra. Tehsil-Pehowa, Distt. Kurukshetra. "थायी लेखा सं./PAN No: DOAPK3225J ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal राज"व क" ओर से/ Revenue by : Shri Ashok Khanna, Addl. CIT : 17.03.2021 सुनवाई क" तार"ख/Date of Hearing उदघोषणा…

Smt. Moumita Saha, Agartala vs. Assistant Commissioner of Income Tax, Circle - Agartala, Agartala

In the result, the appeal of the assessee is allowed

ITA 239/GTY/2017[2015-16]Status: DisposedITAT Guwahati28 Apr 2021AY 2015-16

Bench: Sri Sanjay Garg

Section 1Section 132Section 143(2)Section 143(3)Section 153(1)(b)Section 153BSection 153B(1)(b)Section 153CSection 153DSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, GUWAHATI ‘E-COURT’ AT KOLKATA Before Sri Sanjay Garg, Judicial Member I.T.A. No.239/Gau/2017 Assessment Year: 2015-16 Smt. MoumitaSaha.…....……………………………………………Appellant Kasaripatti, Agartala Sadar, West Tripura, Tripura-799001 [PAN: DBVPS1316G] vs. ACIT, Circle-Agartala…………..……………………...………..…..Respondent Appearances by: Shri Sanjay Mody, FCA, appeared on behalf of the appellant. ShriAmitava Sen, JCIT, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing :March 17, 2021 Date of pronouncing the order :April 30, 2021 ORDER The present appeal filed by the as…

Digvijay Advisor Pvt. Ltd, Ghaziabad Up vs. ITO Ward-7(3), New Delhi

In the result, the appeal of the assessee is allowed

ITA 4540/DEL/2019[2008-09]Status: DisposedITAT Delhi16 Apr 2021AY 2008-09

Bench: Shri R.K. Pandaassessment Year : 2008-09

For Appellant: Sh. Akhilesh Kumar, AdvocateFor Respondent: Sh. Farat Khan, Sr. DR

Section 143(2)Section 143(3)Section 147Section 148Section 149Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘SMC-2’: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year : 2008-09 Digvijay Advisor Pvt. Ltd. Vs. ITO, C/o-Akhilesh Kumar, Adv. Ward-7(3), 206-207, Ansal Satyam, New Delhi RDC, Ghaziabad-201002 PAN-AAACK5245Q (Appellant) (Respondent) Appellant by : Sh. Akhilesh Kumar, Advocate Respondent by : Sh. Farat Khan, Sr. DR Date of hearing : 04.02.2021 Date of pronouncement : 16.04.2021 ORDER PER R.K. PANDA, AM : This appeal filed by the assessee is directed against the order dated 11.03.2019 of the learned CIT(A…

Smt. Uma Mandal, 754, Ladhon Ka Mohalla, Behind Minerva Cinema, M.D. Road, Jaipur-302004, Jaipur vs. Income Tax Officer Ward-5(2), Jaipur, Ward-5(2)

In the result, this appeal of the assessee is dismissed

ITA 466/JPR/2019[2010-11]Status: DisposedITAT Jaipur16 Apr 2021AY 2010-11

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 466/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year: 2010-11 Smt. Uma Mandal, Cuke I.T.O., Vs. 754, Lodhon Ka Mohalla, Ward 5(4), Behind Minerva Cinema, M.D. Jaipur. Road, Jaipur-302004. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Apspm 2419 L Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Vishal Gupta (Ca) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary(Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 10/02/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 16/04/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Jaipur Dated 22/02/2019 For The A.Y. 2010-11, Wherein Following Grounds Have Been Taken: “1. On The Facts & Circumstances Of The Case, The Ld. Cit(A) Has Grossly Erred In Law & Facts By Confirming The Action Of Ld. A.O. In Assessing The Income Of The Assessee At Rs. 2037281.00 Rejecting The Claim Of The Assessee That He Earned Only Commission Income At The Rate Of 0.25 Percent & Treating Percent Of The Deposits In Her Bank Account As Her Income. The Additions Of Pursuance Of Same, Are Prayed To Be Deleted 2. On The Facts & Circumstances Of The Case, The Ld. Cit(A) Has Grossly Erred In Law & Facts By Confirming The Action Of Ld. A.O. Of Initiating Penalty Under Section 271A & 271B Ignoring The Fact

For Appellant: Shri Vishal Gupta (CA)For Respondent: Smt. Monisha Choudhary(Addl.CIT)

Section 143(2)Section 147Section 148Section 151Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 466/JP/2019 fu/kZkj.k o"kZ@Assessment Year: 2010-11 Smt. Uma Mandal, cuke I.T.O., Vs. 754, Lodhon Ka Mohalla, Ward 5(4), Behind Minerva Cinema, M.D. Jaipur. Road, Jaipur-302004. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: APSPM 2419 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Vishal Gupta (CA) jktLo dh vksj ls@ Reve…

Swami Keshwanand Shikshan Sansthan, Sikar vs. ITO (Exemption), Ward-2, Jaipur

Appeal is partly allowed

ITA 310/JPR/2020[2013-14]Status: DisposedITAT Jaipur13 Apr 2021AY 2013-14

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 309 & 310/Jp/2020 Assessment Years: 2012-13 & 2013-14 Swami Keshwanand Sikshan Cuke I.T.O. (Exemption), Vs. Sansthan, Ward-2, N.H.11, Bhadhadhar, Sikar-332315 Jaipur (Rajasthan). (Raj) Pan No.: Aafts 2816 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shafi Mohammed (Adv) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 15/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 13/04/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. Both These Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Jaipur Dated 17/09/2020 & 10/09/2020 For The A.Y. 2012-13 & 2013-14 Respectively.

For Appellant: Shri Shafi Mohammed (Adv)For Respondent: Smt. Monisha Choudhary (JCIT)

Section 10Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 309 & 310/JP/2020 Assessment Years: 2012-13 & 2013-14 Swami Keshwanand Sikshan cuke I.T.O. (Exemption), Vs. Sansthan, Ward-2, N.H.11, Bhadhadhar, Sikar-332315 Jaipur (Rajasthan). (Raj) PAN No.: AAFTS 2816 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shafi Mohammed (Adv) jktLo dh vksj ls@ Revenue by : Smt. Monisha Cho…

Swami Keshwanand Shikshan Sansthan, Sikar vs. ITO (Exemption), Ward-2, Jaipur

Appeal is partly allowed

ITA 309/JPR/2020[2012-13]Status: DisposedITAT Jaipur13 Apr 2021AY 2012-13

For Appellant: Shri Shafi Mohammed (Adv)For Respondent: Smt. Monisha Choudhary (JCIT)

Section 10Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 309 & 310/JP/2020 Assessment Years: 2012-13 & 2013-14 Swami Keshwanand Sikshan cuke I.T.O. (Exemption), Vs. Sansthan, Ward-2, N.H.11, Bhadhadhar, Sikar-332315 Jaipur (Rajasthan). (Raj) PAN No.: AAFTS 2816 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shafi Mohammed (Adv) jktLo dh vksj ls@ Revenue by : Smt. Monisha Cho…

ACIT Cir. 12(1)(2), Mumbai vs. Bharti Axa Life Insurance Company Ltd., Mumbai

In the result, the appeal of the revenue is dismissed and cross objection of the assessee is allowed

ITA 2930/MUM/2019[2007-08]Status: DisposedITAT Mumbai31 Mar 2021AY 2007-08

Section 143(3)Section 147Section 149Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAVISH SOOD, JUDICIAL MEMBER ACIT CIR, 12(1)(2) Vs. M/s. Bharti Axa Life Room No.128D, 1st Floor Insurance Company Ltd., Unit No.601 & 602, 5th Aayakar Bhawan Churchgate, Floor, Raheja Titanium Mumbai – 400 020 W.E. Highway, Goregaon East, Mumbai – 400 063 PAN/GIR No. AACCB7227P (Appellant) .. (Respondent) CO No.63/Mum/2020 (Arising out of ITA No.2930/Mum/2019) (Assessment Year :2007-08) M/s. Bharti Axa Life Vs. ACIT CIR, 12(1)(2) Room No.128D, 1st Floor Insurance Company Ltd., Aayakar Bhawan Unit No.601…

Sungrow Impex Private Limited, New Delhi vs. ITO Ward-24(3), New Delhi

In the result appeal of assessee allowed

ITA 4183/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Mar 2021AY 2010-11

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

For Appellant: Shri P.C. Yadav, AdvocateFor Respondent: Shri Prakash Dubey, Sr. D.R

Section 143(1)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA.No.4183/Del./2019 Assessment Year 2010-2011 M/s. Sungrow Impex The Income Tax Officer, Private Limited, Plot No.21, [vs. G/F, DDA Site, Shanker Ward – 24 (3), Road, New Rajinder Nagar, New Delhi – 110 005. New Delhi – 110 001. PAN AAMCS3769D (Appellant) (Respondent) For Assessee : Shri P.C. Yadav, Advocate For Revenue : Shri Prakash Dubey, Sr. D.R. Date of Hearing : 16.03.2021 Date of Pronouncement : 19.03.2021 ORDER PER BHAVNESH SAINI, J.M. This appeal by Asse…

Space Chem Engineers Private Limited, Ghaziabad vs. ITO Ward-2(3), Ghaziabad

In the result the appeal filed by the assessee is allowed

ITA 1791/DEL/2019[2008-09]Status: DisposedITAT Delhi18 Mar 2021AY 2008-09

Bench: Shri R.K. Pandaasstt. Year 2008-09

For Appellant: Shri Akhilesh Kumar, AdvocateFor Respondent: Shri Sanjiv Mahajan, Sr. DR

Section 142(1)Section 147Section 148Section 271(1)(b)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-1”: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Asstt. Year 2008-09 Space Chem Engineers Vs. ITO, Ward -2(3) Private Limited, 206-207, Ghaziabad. Ansal Satyam RDC, Ghaziabad Uttar Pradesh 201 002 PAN AALCS8969E (Appellant) (Respondent) Assessee by: Shri Akhilesh Kumar, Advocate Shri Pushkar Pandey, Advocate Department by : Shri Sanjiv Mahajan, Sr. DR Date of Hearing 11/02/2021 Date of 18/03/2021 pronouncement O R D E R PER R.K. PANDA, AM This appeal filed by the assessee is directed against the order dated 4th December, 20…

Shri Tek Chand, Karnal vs. ITO-Ward-2, Kaithal

In the result, appeal of the assessee is allowed

ITA 255/CHANDI/2020[2009-10]Status: DisposedITAT Chandigarh15 Mar 2021AY 2009-10

Bench: 02-04-2020. That The Appellant Prepared Appeal & Deposited Appeal Fee On 18-03-2020 As Per Challan Of Appeal Fee Attached With Appeal Form.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Ashok Khanna, Addl. CIT

Section 148

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM आयकर अपील सं./ ITA No. 255/Chd/2020 "नधा"रण वष" / Assessment Year : 2009-10 Shri Tek Chand The ITO बनाम # 254, O.H.B. Sector-13 Ward-2 Karnal Kaithal "थायी लेखा सं./PAN NO: BAFPC9846N अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Shri Ashok Khanna, Addl. CIT सुनवाई क" तार"ख/Date of Hearing : 12/01/…

M/S. Marble Art, New Delhi vs. ACIT, New Delhi

Appeals of the assessee are allowed

ITA 2480/DEL/2013[2003-04]Status: DisposedITAT Delhi08 Mar 2021AY 2003-04

Bench: Shri G.S. Pannu, Hon’Ble & Shri Amit Shukla

For Appellant: Shri C.S. Aggarwal, Sr. AdvFor Respondent: Ms. Ramita M. Biswas, CIT DR

Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E”: DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA.No.2478/Del./2013 Assessment Year 2004-05 Marble Art ACIT B-358, New Friends Colony, Circle 22(1) [vs. New Delhi. New Delhi. PAN No. AAFFM2468R (Appellant) (Respondent) ITA.No.2479/Del./2013 Assessment Year 2002-03 Marble Art ACIT B-358, New Friends Colony, Circle 22(1) [vs. New Delhi. New Delhi. PAN No. AAFFM2468R (Appellant) (Respondent) & ITA.No.2480/Del./2013 Assessment Year 2003-04 Marble Art ACIT B-358, New Friends Colony, Circle 22(1) [vs. New Delhi…

M/S. Marble Art, New Delhi vs. ACIT, New Delhi

Appeals of the assessee are allowed

ITA 2479/DEL/2013[2002-03]Status: DisposedITAT Delhi08 Mar 2021AY 2002-03

Bench: Shri G.S. Pannu, Hon’Ble & Shri Amit Shukla

For Appellant: Shri C.S. Aggarwal, Sr. AdvFor Respondent: Ms. Ramita M. Biswas, CIT DR

Section 143(3)Section 148

M/S. Marble Art, New Delhi vs. ACIT, New Delhi

Appeals of the assessee are allowed

ITA 2478/DEL/2013[2004-05]Status: DisposedITAT Delhi08 Mar 2021AY 2004-05

Bench: Shri G.S. Pannu, Hon’Ble & Shri Amit Shukla

For Appellant: Shri C.S. Aggarwal, Sr. AdvFor Respondent: Ms. Ramita M. Biswas, CIT DR

Section 143(3)Section 148