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.

Pankaj Jindal Contractor, Mansa vs. The Deputy Commissioner of Income Tax, Circle-I, Bathinda

In the result the appeal of the assessee is allowed

ITA 695/ASR/2024[2014-15]Status: DisposedITAT Amritsar05 Jan 2026AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 695/Asr/2024 Assessment Year: 2014-15 M/S Pankaj Jindal Contractor, Vs. Dcit-Circle-1, Near Vidya Bharti School, Bathinda. Mansa. [Pan:-Aajfp8008L] (Appellant) (Respondent) Appellant By Sh. Sudhir Sehgal, Adv. Respondent By Sh. Charan Dass, Sr. Dr

Section 139(1)Section 143(3)Section 147Section 148Section 148aSection 250Section 282Section 40A(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER (Physical Hearing) I.T.A. No. 695/Asr/2024 Assessment Year: 2014-15 M/s Pankaj Jindal Contractor, Vs. DCIT-Circle-1, Near Vidya Bharti School, Bathinda. Mansa. [PAN:-AAJFP8008L] (Appellant) (Respondent) Appellant by Sh. Sudhir Sehgal, Adv. Respondent by Sh. Charan Dass, Sr. DR 16.12.2025 Date of Hearing Date of Pronouncement 05.01.2026 ORDER Per: Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of ld. CIT (A), NFAC, Delhi, passe…

Hardayal Milk Products Private Limited, Shikohabad vs. DCIT, Circle-2(2)(1), Firozabad

In the result, both the appeals filed by assessee are allowed

ITA 344/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 143(3)Section 145(3)Section 147Section 148Section 151Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 344 & 343/Agr/2025 Assessment Year: 2013-14 Hardayal Milk Products Private Vs. DCIT, Circle 2(2)(1), Limited, 318, Shambhoo Nagar, Firozabad. Shikohabad. PAN :AABCH7576E (Appellant) (Respondent) Assessee by Sh. Sahib P. Satsangee, C.A. Department by Sh. R.P. Maurya, CIT (A)-1/DR Date of hearing 16.12.2025 Date of pronouncement 29.12.2025 ORDER PER : S. RIFAUR RAHMAN, ACCOUNTANT MEMBER: Both these appeals have been filed by the assessee against the separa…

Hardayal Milk Products Private Limited, Shikohabad vs. DCIT, Circle-2(2)(1), Firozabad

In the result, both the appeals filed by assessee are allowed

ITA 343/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 143(3)Section 145(3)Section 147Section 148Section 151Section 250Section 68

Sushil Kumari, Delhi vs. ITO (W) 36(1), Delhi

Appeal is allowed

ITA 7076/DEL/2025[2017-18]Status: DisposedITAT Delhi29 Dec 2025AY 2017-18

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18

Section 147Section 151

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2017-18 Sushil Kumari, Vs Income Tax Officer, 46 Swastik Kunj, Sector-13, Ward-36(1), Delhi. Rohini, Delhi-110085. PAN: ABYPL 4076 C APPELLANT RESPONDENT Assessee represented by Shri Manoj Kumar, CA Department represented by Shri Amit Shukla, Sr. DR Date of hearing 24.12.2025 Date of pronouncement 24.12.2025 O R D E R PER SATBEER SINGH GODARA, JM: This assessee’s appeal ITA no. 7076/Del/2025 for assessment year 2017-18 arises against CIT(A)/ NFAC, Delhi’s order dated 15.09.2025…

Murari Lal Through Legal Heir Savitri Devi, Faridabad vs. Income Tax Officer, Faridabad

Appeal is allowed

ITA 4003/DEL/2025[2014-15]Status: DisposedITAT Delhi24 Dec 2025AY 2014-15

Section 147Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 Sh. Murari Lal through Vs. Income Tax Officer, legal heir Savitri Devi, Ward-1(5), Faridabad, 581/1, Near Syndicate Haryana Bank, Village Tilpat, Faridabad PAN: AHTPL3912E (Appellant) (Respondent) Assessee by Sh. M.K. Gupta, CA Department by Sh. Manish Gupta, Sr. DR Date of hearing 24.12.2025 Date of pronouncement 24.12.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2014-15, arises against the Comm…

Sanif Ahmed, Meerut vs. ITO, Ward 2(3), Meerut

Appeal is allowed

ITA 3995/DEL/2025[2012-13]Status: DisposedITAT Delhi23 Dec 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2012-13 Sanif Ahmed, Vs. Income Tax Officer, 70, Topchiwada, Kotwali, Ward-2(3), Meerut Meerut Pan: Bflpa1150E (Appellant) (Respondent) Assessee By None (Written Submission) Department By Shri Mahesh Kumar, Cit(Dr)

Section 147Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2012-13 Sanif Ahmed, Vs. Income Tax Officer, 70, Topchiwada, Kotwali, Ward-2(3), Meerut Meerut PAN: BFLPA1150E (Appellant) (Respondent) Assessee by None (written submission) Department by Shri Mahesh Kumar, CIT(DR) Date of hearing 23.12.2025 Date of pronouncement 23.12.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal…

Essen Marketing Pvt. Ltd., Kolkata vs. I.T.O., Ward - 9(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2241/KOL/2025[2012-2013]Status: DisposedITAT Kolkata18 Dec 2025AY 2012-2013

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Ito, Ward 9(1) Essen Marketing Pvt. Ltd. Aaykar Bhawan, P-7, 101/1/2/1, B.T. Road, Bonhoogly, Chowringhee Square, Kolkata- Vs. Kolkata-700090, West Bengal 700069, West Bengal (Appellant) (Respondent) Pan No. Aaace5871A Assessee By : Shri Sunil Surana, Ar Revenue By : Shri Ruchika Sharma, Dr Date Of Hearing: 03.12.2025 Date Of Pronouncement: 18.12.2025 O R D E R Per Rajesh Kumar, Am: This Is An Appeal Preferred By The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter Referred To As The “Ld. Cit(A)”] Dated 29.07.2025 For The Ay 2012-13. 2. At The Time Of Hearing, The Counsel Of The Assessee Pressed Ground No.4, Which Is In Respect Of Reopening Of Assessment Not Being In Accordance With Law & Therefore, The Entire Reassessment Is Liable To Be Quashed.

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri Ruchika Sharma, DR

Section 147Section 148Section 151Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITO, Ward 9(1) Essen Marketing Pvt. Ltd. Aaykar Bhawan, P-7, 101/1/2/1, B.T. road, Bonhoogly, Chowringhee Square, Kolkata- Vs. Kolkata-700090, West Bengal 700069, West Bengal (Appellant) (Respondent) PAN No. AAACE5871A Assessee by : Shri Sunil Surana, AR Revenue by : Shri Ruchika Sharma, DR Date of hearing: 03.12.2025 Date of pronouncement: 18.12.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (herein…

Principal Commissioner Of Income Tax Central Kanpur vs. Rajan Rajesh Kumar

The Appeal stands dismissed without being admitted

ITA/12/2024HC Uttarakhand17 Dec 2025

Bench: This Court Being Aggrieved By The Judgment & Order Dated 08.02.2024, Whereby The Appellate Tribunal Was Pleased To Allow The Appeal Of The Respondent. 3.

For Appellant: Mr. Hari Mohan Bhatia, learned counsel

Section 133ASection 151

…2025:UHC:11294-DB 1 Reserved IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SRI G. NARENDAR AND HON’BLE SRI JUSTICE SUBHASH UPADHYAY Date of Judgment:17.12.2025 Reserved on : 31.10.2025 INCOME TAX APPEAL No. 12 OF 2024 Principal Commissioner of Income Tax (Central), Kanpur. ….Appellant. Versus Rajan Rajesh Kumar …Respondent Counsel for the appellant : Mr. Hari Mohan Bhatia, learned counsel. Counsel for the respondent / caveator : Mr. Sivaraman, Mr. C.S. Rawat and Mr. Vivek Kumar, learned counsels for the respondent.…

Jhp Ploymers, C/O Akul Agarwal and Associates vs. Income Tax Officer, Vishwas Bhawan, Ip Estate

Appeal is allowed

ITA 1663/DEL/2025[2011-12]Status: DisposedITAT Delhi16 Dec 2025AY 2011-12

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: Sh. Akul Aggarwal, FCAFor Respondent: Sh. Rajesh Tiwari, Sr. DR

Section 147Section 151

…2 JHP Ploymers learned prescribed authority had accepted the Assessing Officer’s reopening proposal as “I am satisfied………”. This being the clinching factual position emanating from the record, we hereby quote CIT vs. S. Goyanka Lime and Chemical Ltd. (2023) 453 ITR 242 (SC) that such a mechanical approval vitiates the entire reopening; and therefore, we accept the instant legal ground in very terms. This reopening is quashed therefore. 4. All other pleadings on merits stand rendered academic. 5. This assessee’s appeal is allowed. Order Pronounced in the Open Court on 16/12/2025. (Manish Agarwal) (Satbeer Sing…

Anil Kumar, Gurgaon vs. ITO, Ward 1(1), Gurgaon

Appeal is allowed

ITA 3931/DEL/2025[2012-13]Status: DisposedITAT Delhi15 Dec 2025AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: Ms. Agni Chaudhary, Adv. &For Respondent: Sh. Rajesh Tiwari, Sr. DR

Section 144Section 151

…he 2 Anil Kumar learned prescribed authority had accepted the Assessing Officer’s reopening proposal as “I am satisfied………”. This being the clinching factual position emanating from the record, we hereby quote CIT vs. S. Goyanka Lime and Chemical Ltd. (2023) 453 ITR 242 (SC) that such a mechanical approval vitiates the entire reopening; and therefore, we accept the instant legal ground in very terms. This reopening is quashed therefore. 4. All other pleadings on merits stand rendered academic. 5. This assessee’s appeal is allowed. Order Pronounced in the Open Court on 15/12/2025. (Manish Agarwal) (Satbeer Sing…

Manoj Kumar Agarwal, Farukhabad vs. Assessing Officer, Farrukhabad

In the result, appeal of the assessee is allowed for AY 2017-18 and appeal of the assessee for AY 2015-16 is partly allowed

ITA 76/AGR/2025[2017-18]Status: DisposedITAT Agra12 Dec 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing)

For Appellant: Shri Swaran Singh, AdvFor Respondent: Shri Anil Kumar, Sr. DR

Section 143(3)Section 147

…INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “DB”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER (Through virtual hearing) ITA Nos. 54 & 76/AGR/2025 (Assessment Years: 2015-16 &2017-18) Manoj Kumar Agarwal, Vs. AO, 2/25, Lohai Road, NFAC, Farrukhabad, Uttar Delhi Pradesh, UP (Appellant) (Respondent) PAN: AALPA7812P Assessee by : Shri Swaran Singh, Adv Shri Shailesh Gupta, Adv Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 15/09/2025 Date of pronouncement 12/12/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeals in ITA Nos. 54 & 76/AGR/2025 for AYs 2015-16…

Manoj Kumar Agarwal, Farrukhabad vs. DCIT Circle-4(2)(1) Farrukhabad, Farrukhabad

In the result, appeal of the assessee is allowed for AY 2017-18 and appeal of the assessee for AY 2015-16 is partly allowed

ITA 54/AGR/2025[2015-2016]Status: DisposedITAT Agra12 Dec 2025AY 2015-2016

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing)

For Appellant: Shri Swaran Singh, AdvFor Respondent: Shri Anil Kumar, Sr. DR

Section 143(3)Section 147

Income Tax Officer, Ward-58(3), Delhi vs. Shri Ram Manufactures, Delhi

Appeal is dismissed in above terms

ITA 6760/DEL/2025[2012-13]Status: DisposedITAT Delhi28 Nov 2025AY 2012-13

Bench: Shri Satbeer Singh Godaraassessment Year: 2012-13

Section 143(3)Section 151

…ince the learned prescribed authority has approved the Assessing Officer’s impugned reopening proposal as “I am satisfied …..” than having applied his independent mind which forms a mandatory condition as per CIT v. S. Goyanka Lime and Chemical Ltd. (2023) 453 ITR 242 (SC) that such a mechanical approval vitiates the entire reopening proceedings. Faced with this situation I hereby reject the Revenue’s vehement contentions to annul the reopening in question as an invalid one. Ordered accordingly. All other pleadings between the parties stand rendered academic. 3. This Revenue’s appeal is dismissed in above t…

Brij Gopal Construction Company (P) Ltd., New Delhi vs. ACIT, Central Circle-3, Delhi

In the result, assessee’s appeal is allowed

ITA 4800/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Nov 2025AY 2017-18

Bench: Shri M Balaganesh & Ms. Madhumita Royassessment Year: 2017-18

Section 1Section 143Section 143(3)Section 270ASection 270A(2)(a)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2017-18 Brij Gopal Construction Vs ACIT, CC-3, Co. Pvt. Ltd., Delhi. A-7/2, Shivaji Apartment, Sector-14, Rohini, New Delhi-110085. PAN: AADCB 7702 J APPELLANT RESPONDENT Shri Gautam Jain, Adv.; Assessee represented by Shri Lalit Mohan, CA; & Sh. Ankit Kumar Adv. Department represented by Sh. Om Prakash, Sr. DR Date of hearing 13.11.2025 28.11.2025 Date of pronouncement O R D E R PER Ms. MADHUMITA ROY, JM: The instant appeal, preferred by the asse…

Pawan Agrawal, Mathura vs. Income Tax Officer 1(3)(1), Mathura

ITA 386/AGR/2025[2020-21]Status: DisposedITAT Agra26 Nov 2025AY 2020-21

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri M. M. Agarwal, CAFor Respondent: Shri Anil Kumar, Sr. DR

Section 132Section 147Section 148Section 151

…ITA No. 386/AGR/2025 Pawan Agrwal INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER (Through virtual hearing) ITA No. 386/AGR/2025 (Assessment Year: 2020-21) Pawan Agrwal, 37, Govind Nagar, Mathura, UP (Appellant) PAN: ADSPA3259L Vs. Income Tax Officer, Ward-1(3)(1), Mathura (Respondent) Assessee by : Shri M. M. Agarwal, CA Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 17/11/2025 Date of pronouncement 26/11/2025 ORDER 1. The appeal in ITA No. 386/AGR/2025 for AY 2020-21, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi (hereinafter…

Sudhindra Pal Singh, Etah vs. Income Tax Officer Ward-3(2), Etah

In the result, the appeal of the assessee is allowed

ITA 280/AGR/2025[2010-11]Status: DisposedITAT Agra26 Nov 2025AY 2010-11

Bench: Shri M. Balaganesh(Through Virtual Hearing) Sudhindra Pal Singh, Vs. Income Tax Officer, Bara Bhondela, At Bara Ward-3(2), Bhondela, Awagarh, Etah Etah- 207 301, Etah (Appellant) (Respondent) Pan: Ekyps0396P

For Appellant: Shri S. C. Jain, CAFor Respondent: Shri Anil Kumar, Sr. DR

Section 144Section 147Section 148Section 151

…INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER (Through virtual hearing) Sudhindra Pal Singh, Vs. Income Tax Officer, Bara Bhondela, at Bara Ward-3(2), Bhondela, Awagarh, Etah Etah- 207 301, Etah (Appellant) (Respondent) PAN: EKYPS0396P Assessee by : Shri S. C. Jain, CA Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 18/11/2025 Date of pronouncement 26/11/2025 O R D E R 1. The appeal in ITA No. 280/AGR/2025 for AY 2010-11, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as „ld. NFAC‟, in short] dated 0…

Madina Rice Mill Pvt. Ltd., Hooghly vs. A.C.I.T., CC - 4(4), Kolkata

In the result, the appeals of the assessee are allowed

ITA 2471/KOL/2024[2017-2018]Status: DisposedITAT Kolkata26 Nov 2025AY 2017-2018

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri S.B. Chakraborthy, DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JM AND SHRI RAJESH KUMAR, AM ITA No.2467 to 2471/KOL/2024 (Assessment Year:2013-14 to 2017-18) Madina Rice Mill Private Limited ACIT, Central Circle4(4), C/o S.N. Ghosh & Associates, Aaykar Bhawan Poorva., Advocates 2, Garstin Place, 110, Shanti pally, 5 th Floor, 2nd Floor, Suite No.203, Off hare Vs. Eastern Metropolitian By pass, Street, Kolkata-700001, Kolkata-7000107, West Bengal West Bengal (Respondent) (Appellant) PAN No. AAGCM9430R Assessee by : Shri Somnath Ghosh, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing:…