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 151Section 147Section 143(3)Section 148Section 144Section 68Section 143(1)Section 1961

Issues it is cited on

principal chief commissioner of income-taxsection 147(b)sanctioning authoritysection 151(2)approval under section 151section 151(1)section 151section 148(2)non application of mindfirst proviso to section 147non-application of mindmaterial facts necessary for assessment

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

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 2467/KOL/2024[2013-2014]Status: DisposedITAT Kolkata26 Nov 2025AY 2013-2014

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:…

Sanjay Kumar, Noida vs. ITO Ward 3(3), Noida

Appeal is allowed

ITA 6582/DEL/2025[2010-11]Status: DisposedITAT Delhi26 Nov 2025AY 2010-11

Bench: Shri Satbeer Singh Godaraassessment Year: 2010-11 Vs. Income Tax Officer, Sh. Sanjay Kumar, Vill. Mamura, Sector-66, Ward-3(3), Noida, Gautam Budh Nagar Noida Pan: Cafpk3748A (Appellant) (Respondent) Assessee By Sh. Satyajeet Goel, Adv. Department By Sh. Manoj Kumar, Sr. Dr

Section 143(3)Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2010-11 Vs. Income Tax Officer, Sh. Sanjay Kumar, Vill. Mamura, Sector-66, Ward-3(3), Noida, Gautam Budh Nagar Noida PAN: CAFPK3748A (Appellant) (Respondent) Assessee by Sh. Satyajeet Goel, Adv. Department by Sh. Manoj Kumar, Sr. DR Date of hearing 26.11.2025 Date of pronouncement 26.11.2025 ORDER This assessee’s appeal for assessment year 2010-11, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and…

Pawan Kumar Pandey HUF, Delhi vs. Income Tax Officer, Ward 59(6), Delhi

Appeal is allowed

ITA 6355/DEL/2025[2020-21]Status: DisposedITAT Delhi24 Nov 2025AY 2020-21
Section 147Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2020-21 Pawan Kumar Pandey HUF, Vs. Income Tax Officer, D-1/348 D-1/Block Ward -59(6), Nand Nagri, Delhi Delhi PAN: AAQHP1488P (Appellant) (Respondent) Assessee by Sh. Suresh Gupta, CA Department by Sh. Manoj Kumar, Sr. Date of hearing 24.11.2025 Date of pronouncement 24.11.2025 ORDER This assessee’s appeal for assessment year 2020-21, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITB…

Desraj, New Delhi vs. ITO- Ward 1(4), Gurgaon

Appeal is allowed

ITA 4296/DEL/2025[2013-14]Status: DisposedITAT Delhi20 Nov 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2013-14 Sh. Desraj, Vs. Income Tax Officer, C/O- Ds Legal & Associates, Ward-1(4), B-50, Lgf, South Gurgaon Extension, New Delhi Pan: Awhpd0339E (Appellant) (Respondent) Assessee By Sh. Shantanu Jain, Adv. Department By Sh. Ajay Kumar Arora, Sr. Dr

Section 144Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2013-14 Sh. Desraj, Vs. Income Tax Officer, C/o- DS legal & Associates, Ward-1(4), B-50, LGF, South Gurgaon Extension, New Delhi PAN: AWHPD0339E (Appellant) (Respondent) Assessee by Sh. Shantanu Jain, Adv. Department by Sh. Ajay Kumar Arora, Sr. DR Date of hearing 20.11.2025 Date of pronouncement 20.11.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2013-14, arises against the Commissioner of Income Tax…

Naresh Kumar Jain, Delhi vs. DCIT, Central Circle-26, Delhi

Appeal is allowed

ITA 1573/DEL/2025[2017-18]Status: DisposedITAT Delhi20 Nov 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2017-18 Sh. Naresh Kumar Jain, Vs. Dcit, 107, Savera Apartments, Central Circle-26, Sector-13, Rohini, New Delhi New Delhi Pan: Accpj9547R (Appellant) (Respondent)

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: 2017-18 Sh. Naresh Kumar Jain, Vs. DCIT, 107, Savera Apartments, Central Circle-26, Sector-13, Rohini, New Delhi New Delhi PAN: ACCPJ9547R (Appellant) (Respondent) Assessee by Ms. Shilpi Jain, CA Ms. Shilpi Sawariya, Adv. Department by Sh. Manish Gupta, Sr. DR Date of hearing 20.11.2025 Date of pronouncement 20.11.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2017-18 arises against the Commissioner of…

1.Income Tax Officer Ward 3(1), Kolkata vs. Anushreya Investment Private Limited, Kolkata

In the result, the appeal of the assessee is allowed

ITA 2543/KOL/2024[2011-12]Status: DisposedITAT Kolkata19 Nov 2025AY 2011-12

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Income Tax Officer, Ward 3(1), Anushreya Investment Private Kolkata Limited P-7, Chowringhee Square, 5Th Floor, Mangalam-A, 24 4Th Floor, Aaykar Bhawan Hemanta Basu Sarani, Vs. Poorva, Kolkata-700069, Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aacca3658B Assessee By : Shri N.S. Saini, Ar Revenue By : Shri Susanta Saha, Dr Date Of Hearing: 31.10.2025 Date Of Pronouncement: 19.11.2025

For Appellant: Shri N.S. Saini, ARFor Respondent: Shri Susanta Saha, DR
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 151(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM Income Tax Officer, Ward 3(1), Anushreya Investment Private Kolkata Limited P-7, Chowringhee Square, 5th Floor, Mangalam-A, 24 4th Floor, Aaykar Bhawan Hemanta Basu Sarani, Vs. Poorva, Kolkata-700069, Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) PAN No. AACCA3658B Assessee by : Shri N.S. Saini, AR Revenue by : Shri Susanta Saha, DR Date of hearing: 31.10.2025 Date of pronouncement: 19.11.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the Revenue against…

Tribhawan vs. ITO Ward-2, Rewari

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

ITA 872/DEL/2025[2011-12]Status: DisposedITAT Delhi19 Nov 2025AY 2011-12

Bench: Shri M. Balaganesh & Shri Sudhir Kumartribhawan, Vs. Ito, C/O Ipso Legal H-35, 1St Ward-2, Rewari Floor, Jangpura Extension, New Delhi- 110014 (Appellant) (Respondent) Pan: Arlpt6268P Assessee By : Ms. Sumangla Saxena, Adv (Vc) Shri Dishant Sethi, Adv Revenue By: Shri Om Prakash, Sr. Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 19/11/2025

For Appellant: Ms. Sumangla Saxena, Adv (VC)For Respondent: Shri Om Prakash, Sr. DR
Section 144Section 147Section 151Section 154

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER Tribhawan, Vs. ITO, C/o IPSO Legal H-35, 1st Ward-2, Rewari Floor, Jangpura Extension, New Delhi- 110014 (Appellant) (Respondent) PAN: ARLPT6268P Assessee by : Ms. Sumangla Saxena, Adv (VC) Shri Dishant Sethi, Adv Revenue by: Shri Om Prakash, Sr. DR Date of Hearing 02/09/2025 Date of pronouncement 19/11/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.872/Del/2025 for AY 2011-12, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [h…

Archana Chawla, Delhi vs. Income Tax Officer, Delhi

Appeal is allowed

ITA 4140/DEL/2024[2016-17]Status: DisposedITAT Delhi12 Nov 2025AY 2016-17

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

Section 147Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2016-17 Vs. Income Tax Officer, Ms. Archana Chawla, Flat No. 601, Tower-9, Ward-59(1), CWG, Village Apartments, Delhi Delhi PAN: ABAPW8712G (Appellant) (Respondent) Assessee by Sh. C.S. Anand, Adv. Ms. Vaishnavi Yadav, Adv. Ms. Astha, Adv. Department by Sh. Ajay Kumar Arora, Sr. DR Date of hearing 12.11.2025 Date of pronouncement 12.11.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2016-17, arises again…

Bindal Smelting Private Limited, Delhi vs. Assistant Commissioner of Income Tax, Delhi

Appeal is allowed

ITA 2665/DEL/2025[2010-11]Status: DisposedITAT Delhi15 Oct 2025AY 2010-11

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

For Appellant: Sh. Shivam Garg, Adv. &For Respondent: Sh. Rajesh Kumar Dhanesta, Sr. DR
Section 147Section 151

…uthority had accepted the Assessing Officer’s reopening proposal as “Yes” only than having applied it’s independent mind. 4. 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. The impugned reopening is quashed therefore. 5. All other pleadings on merits stand rendered academic. 6. This assessee’s appeal is allowed. Order Pronounced in the Open Court on 15/10/2025. (Manish Agarwal) (Satb…

Sh. Bhag Singh, Haryana vs. Income Tax Officer, Haryana

Appeal is allowed

ITA 2647/DEL/2025[2012-13]Status: DisposedITAT Delhi14 Oct 2025AY 2012-13

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

For Appellant: Sh. Somil Aggarwal, Adv. &For Respondent: Sh. Rajesh Kumar Dhanesta, Sr. DR
Section 147Section 151

…ook) wherein the 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 14/10/2025. (Manish Agarwal) (Satbeer Sing…

Shray Jain, Delhi vs. Dy. Commissioner of Income Tax, Central Circle

Appeal is allowed

ITA 615/DEL/2025[2013-14]Status: DisposedITAT Delhi13 Oct 2025AY 2013-14

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

For Appellant: Sh. Prem Lamba, CAFor Respondent: Sh. Rajesh Kumar Dhanesta, Sr. DR
Section 147Section 148Section 151

…essing Officer’s reopening proposal as “Perused.......recorded, satisfied that it is a fit case for issue of notice u/s 148”. 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. 5. All other pleadings on merits stand rendered academic. 6. This assessee’s appeal is allowed. Order Pronounced in the Open Court on 13/10/2025. (Manish Agarwal) (Satbeer Sing…

M/S. Sunglow Vinimay Private Limited, Kolkata vs. ITO, Ward 6(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 263/KOL/2025[2015-16]Status: DisposedITAT Kolkata08 Oct 2025AY 2015-16

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

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri S.B. Chakraborthy, DR
Section 144BSection 147Section 148Section 148A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JM AND SHRI RAJESH KUMAR, AM ITA No.262& 263/KOL/2025 (Assessment Year:2014-15& 2015-16) M/s Sunglow Vinimay Private Income Tax officer, Limited Aayakar Bhavan, P-7, 15C, Dr. Rajendra Prasad Chowringhee Square, Vs. Sarani, 1st Floor Kolkata, Kolkata-700069, West Bengal Kolkata-700001, West Bengal (Appellant) (Respondent) PAN No. AAMCS3291G Assessee by : Shri Sunil Surana, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 27.08.2025 Date of pronouncement: 08.10.2025 O R D E R Per Rajesh Kumar, AM: These are appeals pre…

Kishan Chand Madan, Delhi vs. ITO, Ward 68(1), New Delhi

Appeal is allowed

ITA 2900/DEL/2023[2017-18]Status: DisposedITAT Delhi08 Oct 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2017-18 Vs. Income Tax Officer, Sh. Kishan Chand Madan, 6422, Ahuja Market, Ward-68(1), Mukherjee Gali, New Delhi Gandhi Nagar, Delhi Pan: Alvpm0966B (Appellant) (Respondent) Assessee By Sh. Abhishek Mathur, Adv. Department By Sh. Om Prakash, Sr. Dr

Section 147Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Vs. Income Tax Officer, Sh. Kishan Chand Madan, 6422, Ahuja Market, Ward-68(1), Mukherjee Gali, New Delhi Gandhi Nagar, Delhi PAN: ALVPM0966B (Appellant) (Respondent) Assessee by Sh. Abhishek Mathur, Adv. Department by Sh. Om Prakash, Sr. DR Date of hearing 08.10.2025 Date of pronouncement 08.10.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax…

Spirit Global Constructions Private Limited, New Delhi vs. ACIT Central Circle-15, New Delhi

In the result, appeal of the assessee is allowed

ITA 3821/DEL/2024[2012-13]Status: DisposedITAT Delhi30 Sept 2025AY 2012-13

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2012-13] M/S. Spirit Global Vs Acit, Constructions Pvt.Ltd., Central Circle-15, Plot No.1, Lsc, Site No.37- Delhi 38, Morland, Kalkaji, New Delhi-110019. Pan-Aaics2757B Appellant Respondent Appellant By Shri Amitosh Moitra, Ca & Roli Chaubey, Ca Respondent By Shri Dheeraj Kumar Jaiswal, Sr.Dr Date Of Hearing 03.07.2025 Date Of Pronouncement 30.09.2025 Order Per Manish Agarwal, Am : The Captioned Appeal Is Filed By Assessee Against The Order Dated 24.06.2024 Passed By Ld. Commissioner Of Income Tax (A)- 26, New Delhi [“Ld.Cit(A)”] In Appeal No.10187/2019-20 U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising Out Of Assessment Order Dated 28.03.2014 Passed U/S 143(3) Of The Act Pertaining To Assessment Year 2012-13. 2. Brief Facts Of The Case Are That Assessee Is A Private Limited Company, Engaged In The Business Of Real Estate. The Return Of Income Was Filed On 27.09.2012, Declaring Loss Of Inr 2,91,85,777/-. The Assessment Was Completed U/S 143(3) In Terms Of Order Dated 28.03.2014 Passed U/S 143(3) Of The Act Wherein Income So Declared Was Accepted. Thereafter, Case Of The Assessee Was Re-Opened In Terms Of The Notice Issued U/S 148 Of The Act Dated 31.03.2019 & Subsequently, Re-Assessment Order Was Passed On 24.12.2019 By Making Addition Of Inr 3.50 Crores Received From M/S. Anamika Steel Traders Pvt. Ltd. Of Inr 1.75 Crores & M/S. Gajraj Steel Merchants Pvt.Ltd. Of Inr 1.75 Crores Each By Holding The Same As Unexplained Credits.

Section 143(3)Section 147Section 148Section 250

…ITA No.3821/Del/2024 THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2012-13] M/s. Spirit Global vs ACIT, Constructions Pvt.Ltd., Central Circle-15, Plot No.1, LSC, Site No.37- Delhi 38, Morland, Kalkaji, New Delhi-110019. PAN-AAICS2757B APPELLANT RESPONDENT Appellant by Shri Amitosh Moitra, CA & Roli Chaubey, CA Respondent by Shri Dheeraj Kumar Jaiswal, Sr.DR Date of Hearing 03.07.2025 Date of Pronouncement 30.09.2025 ORDER PER MANISH AGARWAL, AM : The captioned appeal is filed by assessee agai…

Ace Tyres Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1086/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Sept 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

…ITA Nos 1084 to 1088 and 1207 of 2025 ACE Tyres P Ltd आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad 'DB-B‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President AND Shri Manjunatha, G. Accountant Member आ.अपी.सं / ITA Nos.1084 to 1088 & 1027/Hyd/2025 (निर्धारण वर्ष/Assessment Years: 2014-15 to 2019-20) M/s ACE Tyres (P) Ltd Hyderabad PAN:AADCA2210N (Appellant) Vs. ACIT Central Circle 1(2) Hyderabad (Respondent) निर्धारिती द्वारा /Assessee by: Shri M.V.Prasad, CA राजस्व द्वारा / Revenue by:: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख / Date of hearing: 02/09/2025 घोषणा की त…

Santosh Rani Legal Heir of Late Sh Parveen Kalyan, Kurukshetra vs. Income Tax Officer, Ward 1, Karnal

In the result, appeal of the assessee is allowed

ITA 4770/DEL/2024[2011-12]Status: DisposedITAT Delhi19 Sept 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2011-12] Santosh Rani Vs Ito, Legal Heir Of Late Shri Parveen Ward-1, Karnal, Kalyan, Krishna Nagar, Gamri, Haryana-132001. Thanesar, Distt.-Kurukshetra, Haryana-136118. Pan-Awhpr4944D Appellant Respondent Appellant By Shri Suresh K.Gupta, Ca Respondent By Shri Dheeraj Kumar Jaiswal, Sr.Dr Date Of Hearing 01.07.2025 Date Of Pronouncement 19.09.2025 Order

Section 144Section 147Section 148Section 151Section 250

…ITA No.4770/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Santosh Rani vs ITO, Legal Heir of Late Shri Parveen Ward-1, Karnal, Kalyan, Krishna Nagar, Gamri, Haryana-132001. Thanesar, Distt.-Kurukshetra, Haryana-136118. PAN-AWHPR4944D APPELLANT RESPONDENT Appellant by Shri Suresh K.Gupta, CA Respondent by Shri Dheeraj Kumar Jaiswal, Sr.DR Date of Hearing 01.07.2025 Date of Pronouncement 19.09.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by assessee again…

Arun Duggal, Faridabad vs. DCIT, Central Circle- 1, Faridabad

In the result, appeal of the assessee is partly allowed

ITA 3075/DEL/2018[2009-10]Status: DisposedITAT Delhi19 Sept 2025AY 2009-10

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2009-10] Arun Duggal, Vs Dcit, 3E-42, Nit, Faridabad, Central Circle-1, Haryana-121001. Faridabad. Pan-Agupd5708Q Appellant Respondent Appellant By Dr. Kapil Goel, Adv. Respondent By Shri Pravin Rawal, Cit Dr Date Of Hearing 26.06.2025 Date Of Pronouncement 19.09.2025 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By Assessee Against The Order Dated 26.02.2018 Passed By Ld. Commissioner Of Income Tax (A)-3, Gurgaon [“Ld.Cit(A)”] In Appeal No.617/Cit(A)-3/Ggn/2016-17 U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising Out Of Assessment Order Dated 23.12.2016 Passed U/S 147 R.W.S. 143(3) Of The Act Pertaining To Assessment Year 2009-10. 2. Brief Facts Of The Case Are That The Appeal Of The Assessee Was Heard By The Co-Ordinate “E” Bench Of The Tribunal & Was Decided In Terms Of Order Dated 01.04.2022 Wherein Co-Ordinate Bench Has Dismissed The Appeal Of The Assessee. Thereafter, Assessee Filed Miscellaneous Application (M.A.) Bearing No.100/Del/2022 U/S 254(2) Of The Act. The Co-Ordinate Bench Vide Its Order Dated 09.04.2025 Has Decided The M.A. Filed By Assessee Wherein Order Of Co-Ordinate Bench Dated 04.01.2022 Is Recalled For The Limited Purposes Of Adjudication Of Three Grounds Of Appeal Taken In The Original Form 36. These Grounds Of Appeal Are Bearing Nos.1.2, 1.8 & 5. The Relevant Observations Of The Co-Ordinate Bench In Para 16 Of The Order Of Ma Are As Under:-

Section 147Section 151Section 250Section 254(2)Section 68

…ITA No.3075/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2009-10] Arun Duggal, vs DCIT, 3E-42, NIT, Faridabad, Central Circle-1, Haryana-121001. Faridabad. PAN-AGUPD5708Q APPELLANT RESPONDENT Appellant by Dr. Kapil Goel, Adv. Respondent by Shri Pravin Rawal, CIT DR Date of Hearing 26.06.2025 Date of Pronouncement 19.09.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by assessee against the order dated 26.02.2018 passed by Ld. Commissioner of Income Tax (A)-3, Gurgaon…

Sunita Bhardwaj, New Delhi vs. ACIT Circle 63(1), New Delhi

ITA 1435/DEL/2024[2012-2013]Status: DisposedITAT Delhi29 Aug 2025AY 2012-2013

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 147Section 148Section 250Section 68

…ITA No.1435, 1434, 1433 & 1432/Del/2024 INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.1435/Del/2024 [Assessment Year : 2012-13] Sunita Bhardwaj, 1/2, Taj Apartments, R.K.Puram, Sector-12, Delhi-110022. PAN-AHFPB1928E APPELLANT vs ACIT, Circle-63(1), Delhi RESPONDENT ITA No.1434, 1433 & 1432/Del/2024 [Assessment Year : 2013-14, 2014-15 & 2015-16] Sunita Bhardwaj, 1/2, Taj Apartments, R.K.Puram, Sector-12, Delhi-110022. PAN-AHFPB1928E APPELLANT vs CIT(A), NFAC, Delhi RESPONDENT Appellant by Ms. Sunita Bhardwaj, Ad…

Sunita Bhardwaj, New Delhi vs. ITO Ward 61(1), New Delhi

ITA 1434/DEL/2024[2013-2014]Status: DisposedITAT Delhi29 Aug 2025AY 2013-2014

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2012-13] Sunita Bhardwaj, Vs Acit, 1/2, Taj Apartments, Circle-63(1), R.K.Puram, Sector-12, Delhi Delhi-110022. Pan-Ahfpb1928E Appellant Respondent

Section 1Section 147Section 148Section 250Section 68

…ITA No.1435, 1434, 1433 & 1432/Del/2024 INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2012-13] Sunita Bhardwaj, vs ACIT, 1/2, Taj Apartments, Circle-63(1), R.K.Puram, Sector-12, Delhi Delhi-110022. PAN-AHFPB1928E APPELLANT RESPONDENT ITA No.1434, 1433 & 1432/Del/2024 [Assessment Year : 2013-14, 2014-15 & 2015-16] Sunita Bhardwaj, vs CIT(A), 1/2, Taj Apartments, NFAC, R.K.Puram, Sector-12, Delhi Delhi-110022. PAN-AHFPB1928E APPELLANT RESPONDENT Appellant by Ms. Sunita Bhardwaj, Advocate (Assessee’…

Sunita Bhardwaj, New Delhi vs. ITO Ward 61(1), New Delhi

ITA 1433/DEL/2024[2014-2015]Status: DisposedITAT Delhi29 Aug 2025AY 2014-2015

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 147Section 148Section 250Section 68

…ITA No.1435, 1434, 1433 & 1432/Del/2024 INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.1435/Del/2024 [Assessment Year : 2012-13] Sunita Bhardwaj, 1/2, Taj Apartments, R.K.Puram, Sector-12, Delhi-110022. PAN-AHFPB1928E APPELLANT vs ACIT, Circle-63(1), Delhi RESPONDENT ITA No.1434, 1433 & 1432/Del/2024 [Assessment Year : 2013-14, 2014-15 & 2015-16] Sunita Bhardwaj, 1/2, Taj Apartments, R.K.Puram, Sector-12, Delhi-110022. PAN-AHFPB1928E APPELLANT vs CIT(A), NFAC, Delhi RESPONDENT Appellant by Ms. Sunita B…