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

Issues it is cited on

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

Seawood Hospitality & Realty Pvt. Ltd., Mumbai vs. DCIT (CC) 3 (4), Mumbai

The appeals of the assessee are allowed on the legal aspect of quashing of reopening of assessment

ITA 92/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Oct 2020AY 2010-11

Bench: Shri Justice P P Bhatt & Shri M.Balaganesh, Am M/S. Seawoods Hospitality & Vs. Dcit(Cc)-3(4), Mumbai Realty Pvt. Ltd., Central Circle – 3(4) Room No.1915, 19Th Floor B/306-309, Business Dynasty Park Air India Building Jb Nagar, Opp. Sangam Cinema, Nariman Point Andheri (E) Mumbai – 400 021 Mumbai – 400 059 Pan/Gir No.Aamcs1472M (Appellant) .. (Respondent) & M/S. Sukaniya Properties Pvt. Ltd., Vs. Dcit (Cc)-3(4), B/306-309, Business Dynasty Mumbai Park, J B Nagar, Opp. Sangam Central Circle-3(4) Room No.1915, 19Th Floor Cinema, Andheri (E), Mumbai – 400 059 Air India Building Nariman Point Mumbai-400021 Pan/Gir No. Aadcs9585J (Appellant) .. (Respondent) M/S. Seawood Hospitaly & Realty P. Ltd. & M/S. Sukaniya Properties P. Ltd.

Section 132Section 133ASection 143(1)Section 143(2)Section 143(3)Section 148Section 151(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) ‘G’ BENCH, MUMBAI BEFORE SHRI JUSTICE P P BHATT, PRESIDENT & SHRI M.BALAGANESH, AM M/s. Seawoods Hospitality & Vs. DCIT(CC)-3(4), Mumbai Realty Pvt. Ltd., Central Circle – 3(4) Room No.1915, 19th Floor B/306-309, Business Dynasty Park Air India Building JB Nagar, Opp. Sangam Cinema, Nariman Point Andheri (E) Mumbai – 400 021 Mumbai – 400 059 PAN/GIR No.AAMCS1472M (Appellant) .. (Respondent) & M/s. Sukaniya Properties Pvt. Ltd., Vs. DCIT (CC)-3(4), B/306-309, Business Dynasty Mumbai Park, J B Nagar, Opp. Sangam Central Circle-3(4) Room No.1915, 19th Floor Cin…

Shri Arpit Khairari, Jaipur vs. Income Tax Officer, Ward-2-2, Jaipur

ITA 613/JPR/2018[2009-10]Status: DisposedITAT Jaipur13 Mar 2020AY 2009-10

Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 613/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year : 2009-10 Cuke Shri Arpit Khairari The Ito Vs. 116/1, Hari Marg, Civil Lines Ward- 2(2) Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@ Pan/Gir No.: Bavpk 5368 P Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri R.S. Poonia, Advocate Jktlo Dh Vksj Ls@ Revenue By : Ms.Chanchal Meena, Jcit-Dr Lquokbz Dh Rkjh[K@ Date Of Hearing : 17/02/2020 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 13 /03/2020 Vkns'K@ Order Per Vijay Pal Rao, Jm This Appeal By The Assessee Is Directed Against The Order Of Ld. Cit(A)-1, Jaipur Dated 01-02-2018 For The Assessment Year 2009-10. The Assessee Has Raised The Following Grounds. ‘’1. Under The Facts & Circumstances Of The Case The Ld. Cit(A) Erred In Law & Fact In Confirming Issuance Of Notice Uu147/148 By The Ao Without Having Jurisdiction, Kindly Quash The Entire Proceedings Which Initiated Without Jurisdiction.

For Appellant: Shri R.S. Poonia, AdvocateFor Respondent: Ms.Chanchal Meena, JCIT-DR
Section 133(6)Section 147Section 148Section 151Section 50CSection 54F

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B’, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k Before : Shri Vijay Pal Rao, JM & Shri Vikram Singh Yadav, AM vk;dj vihy la-@ITA No. 613/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2009-10 cuke Shri Arpit Khairari The ITO Vs. 116/1, Hari Marg, Civil Lines Ward- 2(2) Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@ PAN/GIR No.: BAVPK 5368 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri R.S. Poonia, Advocate jktLo dh vksj ls@ Revenue by : Ms.Chanchal Meena,…