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 366,314 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.

Jayagauri Chandresh Devani, Ankleshwar vs. The Income Tax Officer, Ward-4, Bharuch

In the result, all appeals of the assesses are allowed

ITA 2679/AHD/2013[2004-05]Status: DisposedITAT Surat16 Nov 2018AY 2004-05

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Piyush Chajed, ARFor Respondent: Smt.Smita Nair, Sr.DR

Section 148Section 151

…आयकर अपील"य अ"धकरण। IN THE INCOME TAX APPELLATE TRIBUNAL ‘SURAT’ BENCH, SURAT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Sr. ITA No. & Name of Appellant Name of Asstt.Year Respondent No. 1-2 2677 and Shri Jaysukhbhai Nanubhai Dudhat ITO, Ward-3 2871/Ahd/2013 Bharuch. C/o.Suyog Dye Chemie P.Ltd. A.Y.2004-05 Plot no.6716-17, GIDC and A.Y.2005- Ankleshwar 393 002. 06 ACHPD 6112 F 3 2679/Ahd/2013 Shri Jayagauri Chandresh Devani ITO, Ward-3 A.Y.2004-05 C/o.Sahyog Chemical Pvt.Ltd. Bharuch. Plot no.C1B/7004, GIDC Ankleshwar 393 001. PAN : ACHPD 6116 B 4-5 2678 and Shri Himatbha…

Shri Himatbhai Anandbhai Devani, Ankleshwar vs. The Dy.CIT, Bharuch Cirsle, Bharuch

In the result, all appeals of the assesses are allowed

ITA 2678/AHD/2013[2004-05]Status: DisposedITAT Surat16 Nov 2018AY 2004-05

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Piyush Chajed, ARFor Respondent: Smt.Smita Nair, Sr.DR

Section 148Section 151

Shri Jaysukhbhai Nanubhai Dudhat, Ankleshwar vs. The Income Tax Officer, Ward-3, Bharuch

In the result, all appeals of the assesses are allowed

ITA 2677/AHD/2013[2004-05]Status: DisposedITAT Surat16 Nov 2018AY 2004-05

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Piyush Chajed, ARFor Respondent: Smt.Smita Nair, Sr.DR

Section 148Section 151

Honey Portfolio (P) Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal filed by the assessee in ITA No

ITA 4431/DEL/2014[2003-04]Status: DisposedITAT Delhi14 Sept 2018AY 2003-04

Bench: Shri N.K. Billaiya[Assessment Year: 2003-04] M/S Honey Portfolio Pvt Ltd Vs. The I.T.O 1020/18, Nalwala, Karol Bagh Ward 12(4) New Delhi New Delhi Pan : Aaach 3404 J [Appellant] [Respondent]

For Appellant: Shri P.C. Yadav AdvFor Respondent: Shri Anil Kumar Sharma, Sr. DR

Section 147Section 148Section 150

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘SMC’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER [Assessment Year: 2003-04] M/s Honey Portfolio Pvt Ltd Vs. The I.T.O 1020/18, Nalwala, Karol Bagh Ward 12(4) New Delhi New Delhi PAN : AAACH 3404 J [Appellant] [Respondent] Date of Hearing : 06.09.2018 Date of Pronouncement : 14.09.2018 Assessee by : Shri P.C. Yadav Adv. Shri Nida Fatima, Adv. Revenue by : Shri Anil Kumar Sharma, Sr. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER: This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals] - XV,…

Astra Exim Private Limited, Mumbai vs. Income Tax Officer 9(1)(4), Mumbai

In the result, the appeal of the assessee is treated as allowed

ITA 277/MUM/2018[2007-08]Status: DisposedITAT Mumbai31 Aug 2018AY 2007-08

Bench: S/Shri B.R.Baskaran (Am) & Amarjit Singh (Jm)

Section 143(2)Section 143(3)Section 147Section 148Section 151Section 153Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” Bench, Mumbai Before S/Shri B.R.Baskaran (AM) & Amarjit Singh (JM) I.T.A. No. 277/Mum/2018 (Assessment Year 2007-08) Astra Exim Pvt. Ltd. ITO 9(1)(4) ‘C’ Wing, 4th Floor Vs. Aayakar Bhavan Unit No. 4101, Oberoi M.K. Road Garden Estate, Off. Saki Mumbai-400020. Vihar Road, Chandivli Andheri East Mumbai-400 072. PAN : AADA9987A (Appellant) (Respondent) Assessee by Shri Neelkanth Khandelwal Department by Shri Abhijit Patankar Date of Hearing 2.8.2018 Date of Pronouncement 31.8.2018 O R D E R Per B.R. Baskaran (AM) :- The appeal filed by the assessee is directed agains…

Mdc Sales Pvt. Ltd., New Delhi vs. ITO, Ward- 16(3), New Delhi

ITA 6995/DEL/2017[2007-08]Status: DisposedITAT Delhi30 Aug 2018AY 2007-08

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Anil Jain, CAFor Respondent: Shri D.S. Rawat, Senior DR

Section 142Section 143Section 143(3)Section 147Section 234BSection 271(1)(c)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.6995/Del./2017 (ASSESSMENT YEAR : 2007-08) M/s. MDC Sales Pvt. Ltd., vs. ITO, Ward 16 (3), 3812/5, Kanhaiya Nagar, New Delhi. Tri Nagar, New Delhi – 110 035. (PAN : AAACM5464D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Anil Jain, CA REVENUE BY : Shri D.S. Rawat, Senior DR Date of Hearing : 27.08.2018 Date of Order : 30.08.2018 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The appellant, M/s. MDC Sales Pvt. Ltd. (hereinafter referred to as ‘the a…

Achla Dhawan vs. Income Tax Officer

The appeal of the assessee are dismissed

ITA 2165/DEL/2008[2000-2001]Status: DisposedITAT Delhi09 Aug 2018AY 2000-2001

Bench: Shri S. K. Yadav & Shri Prashant Maharishi

For Appellant: Shri K. Sampath, Adv. &For Respondent: Shri S. L. Anuragi, Sr. D. R

Section 143(3)Section 148Section 68

…ITA. 2165 (Del) of 2008. Smt. Achla Dhawan, Meerut. 1 IN THE INCOME TAX APPELLATE TRIBUNAL [DELHI BENCHES: “ C ” NEW DELHI ] BEFORE SHRI S. K. YADAV, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I. T. Appeal No. 2165 (Del) of 2008 Assessment Year : 2000-01. Smt. Achla Dhawan, Income Tax Officer, Vs. 104/2, Thapar Nagar, Ward : 1(1) M E E R U T [ U. P. ] M E E R U T. PAN : AALPD 9004 G (Appellant) (Respondent) Assessee by : Shri K. Sampath, Adv. & Shri V. Raja Kumar, Adv.; Department by : Shri S. L. Anuragi, Sr. D. R.; Date of Hearing : 24.05.2018; Date of Pronouncement: O R D E R. PE…

Pioneer Town Planners Pvt. Ltd., New Delhi vs. DCIT, Circle- 19(2), New Delhi

In the result, appeal of the assessee is allowed on legal grounds

ITA 132/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Aug 2018AY 2009-10

Bench: Shri C.M.Garg & Shri N.K.Billaiyaआयकर अपील सं. / Ita No.132/Del/2018 धनिाारण वर्ा / Assessment Year: 2009-10 Pioneer Town Planners Pvt. Ltd., Vs. Dy. Commissioner Of Income E-104, Greater Kailash Enclave, Tax, Part-I, Circle-19(2), New Delhi. New Delhi. [Pan: Aaecp 6502F] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Shri Suresh K. Gupta, C.A, प्रत्यर्थी की ओर से /Revenue By : Smt. Parmita Tripathy, Cit(Dr) सुनवाई की तारीख/Date Of Hearing : 09-05-2018 घोषणा की तारीख /Date Of Pronouncement : 06-08-2018

For Appellant: Shri Suresh K. Gupta, C.AFor Respondent: Smt. Parmita Tripathy, CIT(DR)

Section 143(2)Section 143(3)Section 147Section 151Section 250Section 250(6)Section 68

…आयकर अपीलीय अधिकरण नई धिल्ली ‘एफ’ न्यायपीठ, नई धिल्ली IN THE INCOME TAX APPELLATE TRIBUNAL, NEW DELHI ‘F’ BENCH, NEW DELHI श्री सी एम गगग, न्याधयक सिस्य एवं श्री एन. के. धिलइया, लेखा सिस्य के समक्ष BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI N.K.BILLAIYA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.132/Del/2018 धनिाारण वर्ा / Assessment Year: 2009-10 Pioneer Town Planners Pvt. Ltd., Vs. Dy. Commissioner of Income E-104, Greater Kailash Enclave, Tax, Part-I, Circle-19(2), New Delhi. New Delhi. [PAN: AAECP 6502F] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Shri Suresh K. Gupta,…

Shri Ajay Wahi, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 336/JPR/2018[2009-10]Status: DisposedITAT Jaipur09 Jul 2018AY 2009-10

For Appellant: Shri Dilip Shivpuri (Advocate)For Respondent: Smt. Seema Meena (JCIT)

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

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh HkkxpUn] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 336/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2009-10. cuke Shri Ajay Wahi, The ACIT, Vs. Dr. Wahi’s Diagnostic Clinic, Circle-1, A-5, Chandpole, Jhotwara Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AABPW 0826 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Dilip Shivpuri (Advocate) jktLo dh vksj ls@ Revenue by : Smt. Seema…

Avnindra Mishra, Mathura vs. ITO-1(3)(1), Mathura

The appeal is allowed

ITA 441/AGR/2017[2009-10]Status: DisposedITAT Agra05 Jul 2018AY 2009-10

Bench: Shri A. D. Jain

Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA (SMC) BENCH: AGRA BEFORE SHRI A. D. JAIN, JUDICIAL MEMBER I.T.A No. 441/Agra/2017 (ASSESSMENT YEAR-2009-10) Shri Avnindra Mishra, Vs..ITO,-1(3)(1), 230/136, Chandralok Colony, Mathura. Krishna Nagar, Mathura.281004 (U.P.) PAN No.CDRPM5738F (Revenue) (Assessee) Assessee by Shri M. M. Agarwal, AR. Revenue by Shri Waseem Arshad, Sr.DR. Date of Hearing 28.05.2018 Date of Pronouncement 05.07.2018 ORDER This is assessee’s appeal for A.Y. 2009-10, taking the following effective grounds: “1. Because on due consideration of the facts, circumstances of the case, submissio…

Anita Yadav, Mathura vs. ITO -1(3)(1), Mathura

The appeal is allowed

ITA 422/AGR/2017[2009-10]Status: DisposedITAT Agra04 Jul 2018AY 2009-10

Bench: Shri A. D. Jain

Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA (SMC) BENCH: AGRA BEFORE SHRI A. D. JAIN, JUDICIAL MEMBER I.T.A No. 422/Agra/2017 (ASSESSMENT YEAR-2009-10) Anita Yadav, W/o Dr. Sarijit Vs..ITO,-1(3)(1), Yadav B-99, Moti Kunj, Mathura, Mathura. (U.P.) PAN No.AERPY4688P (Assessee) (Revenue) Assessee by Shri M. M. Agarwal, AR. Revenue by Shri Waseem Arshad, Sr.DR. Date of Hearing 28.05.2018 Date of Pronouncement 04.07.2018 ORDER This is assessee’s appeal for A.Y. 2009-10, taking the following effective grounds: “1. Because on due consideration of the facts, circumstances of the case, submissions made before him a…

Bijendra Kumar, Mathura vs. ITO-1(3)(1), Mathura

In the result, both the appeals are allowed

ITA 409/AGR/2017[2009-10]Status: DisposedITAT Agra03 Jul 2018AY 2009-10

Bench: Shri A. D. Jain

Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA (SMC) BENCH: AGRA BEFORE SHRI A. D. JAIN, JUDICIAL MEMBER I.T.A Nos.409 & 419/Agra/2017 (ASSESSMENT YEAR-2009-10) Bijendra Kumar Vs..ITO,-1 (3)(1), Village Chandra Nagar, P.O. Kota Mathura. Mathura 281004 (U.P.) PAN No.CHJPK7757C (Assessee) (Revenue) Assessee by Shri M. M. Agarwal, AR. Revenue by Shri Waseem Arshad, Sr.DR. Date of Hearing 28.05.2018 Date of Pronouncement 03.07.2018 ORDER This is assessee’s appeal for assessment year 2009-10, taking the following grounds: “1. Because on due consideration of the facts, circumstances of the case, submissions made b…

Ghanshyam, Mathura vs. ITO 3(2), Mathura

In the result, both the appeals are allowed

ITA 238/AGR/2018[2008-09]Status: DisposedITAT Agra19 Jun 2018AY 2008-09

Bench: Shri A. D. Jain

Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA (SMC) BENCH: AGRA BEFORE SHRI A. D. JAIN, JUDICIAL MEMBER I.T.A No. 238/Agra/2018 (ASSESSMENT YEAR-2008-09) Shri Ghanshyam, S/o Shri Mohan Vs..ITO, 3(2), Lal, Saraswat Para, Farrah, Mathura. Mathura. PAN No.HDUPS9702M (Assessee) (Revenue) I.T.A No. 129/Agra/2018 (ASSESSMENT YEAR-2008-09) Shri Ghanshyam, S/o Shri Mohan Vs..ITO, 1, 3(2), Lal, Saraswat Para, Farrah, Mathura. Mathura. PAN No.HDUPS9702M (Assessee) (Revenue) Assessee by Shri Anurag Sinha, AR. Revenue by Shri Waseem Arshad, Sr.DR. Date of Hearing 07.06.2018 Date of Pronouncement 19.06.2018 ORDER I.T.A…

Ghanshyam, Mathura vs. ITO 3(2), Mathura

In the result, both the appeals are allowed

ITA 129/AGR/2018[2008-09]Status: DisposedITAT Agra19 Jun 2018AY 2008-09

Bench: Shri A. D. Jain

Section 147Section 148Section 151

Gorika Investment and Exports Pvt. Ltd., New Delhi vs. ITO, Ward- 10(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 3396/DEL/2018[2009-10]Status: DisposedITAT Delhi13 Jun 2018AY 2009-10

Bench: Sh. N. K. Sainiita No. 3396/Del/2018 : Asstt. Year : 2009-10 M/S Gorika Investment & Vs Income Tax Officer, Exports (P) Ltd., 531Sg Ward-10(2), Complex, Dc Chowk Market, New Delhi Sector-9, Rohini, Delhi-110085 (Appellant) (Respondent) Pan No. Aaacg2462K Assessee By : Sh. Gautam Jain, Adv., Sh. Piyush Kumar Kamal, Adv. & Sh. Lalit Mohan, Ca Revenue By : Sh. B. R. Mishra, Sr. Dr Date Of Hearing : 04.06.2018 Date Of Pronouncement : 13.06.2018 Order This Is An Appeal By The Assessee Against The Order Dated 15.02.2018 Of Ld. Cit(A)-35, New Delhi.

For Appellant: Sh. Gautam Jain, AdvFor Respondent: Sh. B. R. Mishra, Sr. DR

Section 147Section 234Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. N. K. Saini, Accountant Member ITA No. 3396/Del/2018 : Asstt. Year : 2009-10 M/s Gorika Investment and Vs Income Tax Officer, Exports (P) Ltd., 531SG Ward-10(2), Complex, DC Chowk Market, New Delhi Sector-9, Rohini, Delhi-110085 (APPELLANT) (RESPONDENT) PAN No. AAACG2462K Assessee by : Sh. Gautam Jain, Adv., Sh. Piyush Kumar Kamal, Adv., & Sh. Lalit Mohan, CA Revenue by : Sh. B. R. Mishra, Sr. DR Date of Hearing : 04.06.2018 Date of Pronouncement : 13.06.2018 ORDER This is an appeal by the assessee against the order dated 15.02.2018…

Sunil Agarwal, Haridwar vs. ITO, Ward- 1(3)(3), Haridwar

In the result, the Appeal filed by the Assessee stands allowed

ITA 988/DEL/2018[2008-09]Status: DisposedITAT Delhi24 May 2018AY 2008-09

Bench: Shri H.S. Sidhu & Shri N.K. Billaiyaassessment Year : 2008-09 Sunil Agarwal, Vs. Ito, Ward 1(3)(3), Haridwar Laxmi Niwas, Near Post Office, Kankhal, Haridwar Uttarakhand (Pan: Aanpa0687L) (Appellant) (Respondent)

For Appellant: Sh. Gautam Jain, Adv. & Sh. Piyush KrFor Respondent: Sh. K. Tiwari, Sr. DR

Section 132Section 147Section 148Section 292CSection 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER Assessment Year : 2008-09 SUNIL AGARWAL, Vs. ITO, WARD 1(3)(3), HARIDWAR LAXMI NIWAS, NEAR POST OFFICE, KANKHAL, HARIDWAR UTTARAKHAND (PAN: AANPA0687L) (Appellant) (Respondent) Assessee by : Sh. Gautam Jain, Adv. & Sh. Piyush Kr. Kamal, Adv. Department by : Sh. K. Tiwari, Sr. DR. ORDER PER H.S. SIDHU, JM This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A), Hladwani on 16.11.2017 in relation to the assessment year 2008-09 on…

Damodar Oil Mills Company Pvt. Ltd., Jaipur vs. ITO, Jaipur

In the result, appeal of the assessee is allowed

ITA 515/JPR/2016[2007-08]Status: DisposedITAT Jaipur10 May 2018AY 2007-08

Bench: The Itat By Taking Following

For Appellant: Shri P.C. Parwal (CA)For Respondent: Smt. Seema Meena (JCIT)

Section 147Section 148Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 515/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2007-08 cuke M/s Damodar Oil Mills Company Income Tax Officer, Vs. Pvt. Ltd., Ward 4(1), G-101, Vijay Laxmi Apartment- Jaipur. II, Bhaskar Marg, Banipark, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACD 6122 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) jktLo dh vksj…

Merta Oil Mills Company Pvt. Ltd., Jaipur vs. ITO, Jaipur

In the result, appeal of the assessee is allowed

ITA 516/JPR/2016[2007-08]Status: DisposedITAT Jaipur10 May 2018AY 2007-08

For Appellant: Shri P.C. Parwal (CA)For Respondent: Smt. Seema Meena (JCIT)

Section 147Section 148Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 516/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2007-08 cuke M/s Merta Oil Mills Company Income Tax Officer, Vs. Pvt. Ltd., Ward 4(1), G-101, Vijay Laxmi Apartment- Jaipur. II, Bhaskar Marg, Banipark, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCM 2075 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) jktLo dh vksj ls…

Smt. Vaishali Tushar Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 736/PUN/2015[2008-09]Status: DisposedITAT Pune09 Feb 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &

Section 147Section 271(1)(c)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.725 to 728/PUN/2015 यििाारण वषा / Assessment Years : 2005-06 to 2008-09 Shri Tushar R. Jagtap, Row House No.2/3, Damodar Housing Society, अऩीऱाथी/Appellant Bibwewadi, Pune – 411 037 …. PAN : AAXPJ4638C Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle-4, Pune आयकर अपीऱ सं. / ITA Nos.729 to 732/PUN/2015 यििाारण वषा / Assessment…

Smt. Vaishali Tushar Jagtap, Pune vs. Assistant Commissioner of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 735/PUN/2015[2007-08]Status: DisposedITAT Pune09 Feb 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rajiv ThakkarFor Respondent: Dr. Vivek Aggarwal &

Section 147Section 271(1)(c)