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 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.

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

ITA 1432/DEL/2024[2015-2016]Status: DisposedITAT Delhi29 Aug 2025AY 2015-2016

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’…

S C Jhonson Products Pvt Ltd, Gurgaon vs. ACIT Circle-22(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 1470/DEL/2020[2007-08]Status: DisposedITAT Delhi28 Aug 2025AY 2007-08

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 250Section 80I

…ITA No.1850/Del/2019, 1470 &1122/Del/2020 THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.1850/Del/2019 [Assessment Year : 2006-07] S. C. Johnson Pvt. Ltd., | vs | DCIT, 5t Floor, Plot No.68, Circle-7(1), Sector-44, Gurugram, New Delhi Haryana-122003. PAN-AAACL3128M APPELLANT RESPONDENT ITA No.1470/Del/2020 [Assessment Year : 2007-08] S. C. Johnson Pvt. Ltd., | vs | ACIT, 5t Floor, Plot No.68, Circle-22(2), Sector-44, Gurugram, New Delhi Haryana-122003. PAN-AAACL3128M APPELLANT RESPONDENT ITA No.112…

S.C., Johnson Pvt. Ltd., Gurgaon vs. Addi. CIT Special Range-8, New Delhi

ITA 1122/DEL/2020[2008-09]Status: DisposedITAT Delhi28 Aug 2025AY 2008-09

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 250Section 80I

…ITA No.1850/Del/2019, 1470 &1122/Del/2020 THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.1850/Del/2019 [Assessment Year : 2006-07] S. C. Johnson Pvt. Ltd., 5th Floor, Plot No.68, Sector-44, Gurugram, Haryana-122003. PAN-AAACL3128M APPELLANT vs DCIT, Circle-7(1), New Delhi RESPONDENT ITA No.1470/Del/2020 [Assessment Year : 2007-08] S. C. Johnson Pvt. Ltd., 5th Floor, Plot No.68, Sector-44, Gurugram, Haryana-122003. PAN-AAACL3128M APPELLANT vs ACIT, Circle-22(2), New Delhi RESPONDENT ITA No.1122/Del/2020 […

S.C., Johnson Pvt. Ltd., Gurgaon Haryana vs. DCIT Circle 7(1), New Delhi

ITA 1850/DEL/2019[2006-07]Status: DisposedITAT Delhi28 Aug 2025AY 2006-07

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 250Section 80I

…ITA No.1850/Del/2019, 1470 &1122/Del/2020 THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.1850/Del/2019 [Assessment Year : 2006-07] S. C. Johnson Pvt. Ltd., 5th Floor, Plot No.68, Sector-44, Gurugram, Haryana-122003. PAN-AAACL3128M APPELLANT vs DCIT, Circle-7(1), New Delhi RESPONDENT ITA No.1470/Del/2020 [Assessment Year : 2007-08] S. C. Johnson Pvt. Ltd., 5th Floor, Plot No.68, Sector-44, Gurugram, Haryana-122003. PAN-AAACL3128M APPELLANT vs ACIT, Circle-22(2), New Delhi RESPONDENT ITA No.1122/Del/2020 […

Vinay Gupta, Delhi vs. ITO Ward 47(1), New Delhi

Appeal is allowed

ITA 4676/DEL/2025[2013-14]Status: DisposedITAT Delhi26 Aug 2025AY 2013-14

Bench: Sh. Satbeer Singh Godaraita No. 4676/Del/2025 : Asstt. Year : 2013-14 Vinay Gupta, Vs Income Tax Officer, C/O Kapil Goel, Adv., Ward-47(1), G-8/5, Sector-11, (Opposite Sfs New Delhi-110002 Apartments), Rohini, New Delhi-110085 (Appellant) (Respondent) Pan No. Bmnpk6996D Assessee By: Sh. Kapil Goel, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 26.08.2025 Date Of Pronouncement: 26.08.2025 Order This Assessee’S Appeal For Assessment Year 2013-14, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1074474247(1) Dated 13.03.2025, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 147Section 151

…e learned prescribed authority had accepted the Assessing 2 Vinay Gupta 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 26/08/2025. (Satbeer Singh Godara) Judici…

Hari Chand, Faridabad vs. ITO Ward-1(3), Faridabad

Appeal is allowed

ITA 4415/DEL/2025[2010-11]Status: DisposedITAT Delhi25 Aug 2025AY 2010-11

Bench: Sh. Satbeer Singh Godaraita No. 4415/Del/2025 : Asstt. Year : 2010-11 Hari Chand, Vs Income Tax Officer, H. No. 35, Village-Shri Nagar, Ward-1(3), Tehsil-Hodal, Palwal, Aurangabad, Faridabad, Faridabad, Haryana-121105 Haryana (Appellant) (Respondent) Pan No. Ajapc7009C Assessee By: Sh. Pawan Garg, Ca & Ms. Uma Upadhyaya, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 25.08.2025 Date Of Pronouncement: 25.08.2025 Order

For Appellant: Sh. Pawan Garg, CA &For Respondent: Sh. Manoj Kumar, Sr. DR
Section 147Section 151

…he learned prescribed authority had accepted the Assessing 2 Hari Chand 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 25/08/2025. (Satbeer Singh Godara) Judici…

Dhanji Murji Hirani, Kutch vs. ITO.(Int.Txn)Gandhidham, Gandhidham

In the result, the appeal of the assessee is allowed

ITA 131/RJT/2025[2019-20]Status: DisposedITAT Rajkot05 Aug 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.131/Rjt/2025 िनधा"रणवष"/ Assessment Year: 2019-20 Dhanji Murji Hirani, Baladia Ito (Int.Txn), बनाम Bhuj, Kutch, Gandhidham Gujarat 370427 Vs. Pan : Afaph0463B (अपीलाथ"/Appellant) : (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Kalpesh Doshi, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr

For Appellant: Shri Kalpesh Doshi, ld.ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 115BSection 127Section 139Section 147Section 148Section 148ASection 234ASection 271ASection 69

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं /.ITA No.131/RJT/2025 िनधा"रणवष"/ Assessment Year: 2019-20 Dhanji Murji Hirani, Baladia ITO (Int.Txn), बनाम Bhuj, Kutch, Gandhidham Gujarat 370427 Vs. PAN : AFAPH0463B (अपीलाथ"/Appellant) : (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee by : Shri Kalpesh Doshi, ld.AR राज"व क" ओर से/Revenue by : Shri Sanjay Punglia, CIT-DR सुनवाई क" तार"ख /Date of Hearing : 17/07/2025 घोषणा क" तार"ख /Date of Pronouncement : 0…

Singhal Fasteners Company Private Limited, New Delhi vs. ITO Ward - 23(4), New Delhi

Appeal is allowed

ITA 1993/DEL/2020[2007-08]Status: DisposedITAT Delhi30 Jul 2025AY 2007-08

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 1993/Del/2020 : Asstt. Year : 2007-08 M/S Singhal Fasteners Company Pvt. Vs Income Tax Officer, Ltd., 67-68, Rampuri, Govind Puri, Ward-23(4), Kalkaji, New Delhi-110019 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaacs1428H Assessee By : Sh. Abhishek Mathur, Adv. Revenue By : Ms. Monika Singh, Cit-Dr Date Of Hearing: 17.07.2025 Date Of Pronouncement: 30.07.2025 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2007-08, Arises Against The Cit(A)-31, New Delhi’S In Case No. 233/17- 18/58/15-16 Dated 27.10.2020, In Proceedings U/S 147/143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Abhishek Mathur, AdvFor Respondent: Ms. Monika Singh, CIT-DR
Section 147Section 151

…hority had accepted the Assessing 2 Singhal Fasteners Company Pvt. Ltd. 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 30/07/2025. (Manish Agarwal) (Satbeer Sin…

Sarwan Hazari Ahuja, Delhi vs. Income Tax Officer, Noida

Appeal is allowed

ITA 3241/DEL/2025[2012-2013]Status: DisposedITAT Delhi23 Jul 2025AY 2012-2013

Bench: Sh. Satbeer Singh Godaraita No. 3241/Del/2025 : Asstt. Year: 2012-13 Sarwan Hazari Ahuja, Vs Income Tax Officer, Flat No. 319, Silver City, Tower No. Ward-5(3)(3), 7, Sector-93, Noida, Gautam Budh Nagar, Uttar Pradesh-201301 Noida-201307 (Appellant) (Respondent) Pan No. Aiopa5835D Assessee By: Sh. Ankush Jain, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 23.07.2025 Date Of Pronouncement: 23.07.2025 Order This Assessee’S Appeal For Assessment Year 2012-13 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1075223207(1) Dated 29.03.2025, In Proceedings U/S 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Ankush Jain, CAFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 144Section 151

…escribed authority had accepted the Assessing Officer’s reopening proposal as “Yes I am satisfied………”. This being the clinching 2 Sarwan Hazari Ahuja 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 23/07/2025. (Satbeer Singh Godara) Judici…

Usha Munjal, Shamli vs. ITO Ward-1(5), Shamli

Appeal is allowed

ITA 3203/DEL/2025[2012-13]Status: DisposedITAT Delhi23 Jul 2025AY 2012-13

Bench: Sh. Satbeer Singh Godaraita No. 3203/Del/2025 : Asstt. Year: 2012-13 Usha Munjal (Individual), Vs Income Tax Officer, Near Jaikisan Udyog, Water Works Ward-1(5), Colony, Shamli, Shamli, Uttar Pradesh-247776 Uttar Pradesh-2247776 (Appellant) (Respondent) Pan No. Adfpm6930K Assessee By: Sh. Rohit Chhabra, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 23.07.2025 Date Of Pronouncement: 23.07.2025 Order This Assessee’S Appeal For Assessment Year 2012-13 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1074712018(1) Dated 19.03.2025, In Proceedings U/S 147 R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Rohit Chhabra, AdvFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 147Section 151

…arned prescribed authority had accepted the Assessing Officer’s reopening proposal as “Yes I am satisfied………”. This being the clinching 2 Usha Munjal 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 23/07/2025. (Satbeer Singh Godara) Judici…

Manoj Singhal, Delhi vs. CIT A-3, Noida

ITA 5817/DEL/2024[2011-12]Status: DisposedITAT Delhi22 Jul 2025AY 2011-12

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Sanjay Kumar, CAFor Respondent: Sh. Dheeraj Kumar Jain, Sr. DR
Section 147Section 151Section 271(1)(c)

…herein the learned prescribed authority had accepted the Assessing Officer’s reopening proposal as “yes it is a fit case………”. 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. 3.1 All other pleadings on merits stand rendered academic. 4. This assessee’s quantum appeal ITA No. 5799/Del/2024 is allowed. 5. Same order to follow in the assessee’s penalty…

Manoj Singhal, New Delhi vs. DCIT-Central Circle-1, Noida

ITA 5799/DEL/2024[2011-12]Status: DisposedITAT Delhi22 Jul 2025AY 2011-12

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Sanjay Kumar, CAFor Respondent: Sh. Dheeraj Kumar Jain, Sr. DR
Section 147Section 151Section 271(1)(c)

…herein the learned prescribed authority had accepted the Assessing Officer’s reopening proposal as “yes it is a fit case………”. 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. 3.1 All other pleadings on merits stand rendered academic. 4. This assessee’s quantum appeal ITA No. 5799/Del/2024 is allowed. 5. Same order to follow in the assessee’s penalty…

Deepka Kumar, Delhi vs. Income Tax Officer Ward 58(7), Delhi

Appeal is allowed

ITA 2368/DEL/2024[2017-18]Status: DisposedITAT Delhi18 Jul 2025AY 2017-18

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

Section 147Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2017-18 Vs. Income Tax Officer, Sh. Deepak Kumar, X/828, Chand Mohalla, Ward-58(7), Gandhi Nagar, New Delhi New Delhi PAN: AOYPK4121J (Appellant) (Respondent) Assessee by Sh. Raghav Sharma, CA Ms. Agni Chaudhary, Adv. Department by Ms. Pooja Swaroop, CIT(DR) Date of hearing 02.07.2025 Date of pronouncement 18.07.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of In…

Jaiprakash Yadav, Alwar vs. Income Tax Officer, WD, Behror

In the result, the appeal of the assessee is allowed

ITA 18/JPR/2025[2016-17]Status: DisposedITAT Jaipur15 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Pranav Yadav, Adv. (Thr.VC)For Respondent: Shri Gaurav Awasthi, JCIT, Sr. DR
Section 147Section 148Section 151Section 56(2)(vii)Section 69Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 18/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke Jaiprakash Yadav ITO, Vs. NH 8 Near Maharaja Hotel Ward, Behror Dughera, Dooghera, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ANQPY8792C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Pranav Yadav, Adv. (Thr.VC) jktLo dh vksj ls@ Revenue by :…

Namita Agrawal, Uttrakhand vs. DCIT, Central Circle, Dehradun, Income Tax Office

In the result, appeal of the assessee is allowed

ITA 13/DDN/2025[2019-20]Status: DisposedITAT Dehradun09 Jul 2025AY 2019-20

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2019-20] Namita Agrawal, Vs Dcit, 36/1, E C Road, Dehradun, Central Circle, Uttarakhand-248001 Dehradun Pan-Afspa0668P Appellant Respondent Assessee By Shri Anil Jain, Adv. & Shri Naman Jain, Adv. Revenue By Shri S.K.Chaterjee, Cit. Dr Date Of Hearing 09.07.2025 Date Of Pronouncement 09.07.2025 Order

Section 127Section 147Section 148Section 151Section 250Section 69B

…ITA No.13/DDN/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “SMC” BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE] [Assessment Year : 2019-20] Namita Agrawal, vs DCIT, 36/1, E C Road, Dehradun, Central Circle, Uttarakhand-248001 Dehradun PAN-AFSPA0668P APPELLANT RESPONDENT Assessee by Shri Anil Jain, Adv. & Shri Naman Jain, Adv. Revenue by Shri S.K.Chaterjee, CIT. DR Date of Hearing 09.07.2025 Date of Pronouncement 09.07.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by assessee against the order dated 05.12.202…

Manju Agarwal, Kishore Garden, Panipat vs. ITO, Panipat

Appeal is allowed

ITA 4423/DEL/2024[2011-12]Status: DisposedITAT Delhi09 Jul 2025AY 2011-12

Bench: Sh. Satbeer Singh Godara

For Appellant: Sh. Nitin Kanwar, Sh. Shivam Jain &For Respondent: Sh. Sudeep Dabas, Sr. DR
Section 143(3)Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'SMC', NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 4423/Del/2024 : Asstt. Year : 2011-12 Manju Aggarwal, 38, Assandh Road, Kishore Garden, Panipat, Haryana-132103 (APPELLANT) Vs Income Tax Officer, Ward-1, Panipat, Haryana (RESPONDENT) PAN No. ABEPA3084D Assessee by: Sh. Nitin Kanwar, Sh. Shivam Jain & Sh. Rajiv Kumar, Advs. Revenue by : Sh. Sudeep Dabas, Sr. DR Date of Hearing: 09.07.2025 Date of Pronouncement: 09.07.2025 ORDER This assessee's appeal for Assessment Year 2011-12, arises against the CIT(A)/NFAC, Delhi's DIN & order No. ITBA/NF…

Kapil Khanna, Delhi vs. ITO Ward-6(1) Delhi, Delhi

Appeal is allowed

ITA 2197/DEL/2025[2013-2014]Status: DisposedITAT Delhi01 Jul 2025AY 2013-2014

Bench: Sh. Satbeer Singh Godaraita No. 2197/Del/2025 : Asstt. Year : 2013-14 Kapil Khanna, Vs Income Tax Officer, C/O Kapil Goel, Adv., Ward-6(1), F-26/124, Sector-7, Rohini, New Delhi New Delhi-110085 (Appellant) (Respondent) Pan No. Aakpk8081D Assessee By: Sh. Sandeep Goyal, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 01.07.2025 Date Of Pronouncement: 01.07.2025 Order

For Appellant: Sh. Sandeep Goyal, AdvFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 147Section 151

…ted the Assessing 2 Kapil Khanna Officer’s reopening proposal as “Having gone through the reasons recorded by the AO…..………”. 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 01/07/2025. (Satbeer Singh Godara) Judici…

Rajpal Bansal, Panipat vs. Income Tax Officer, Ward- 5, Panipat

Appeal is allowed

ITA 1759/DEL/2025[2012-13]Status: DisposedITAT Delhi30 Jun 2025AY 2012-13

Bench: Shri Satbeer Singh Godaraassessment Year: 2012-13 Sh. Rajpal Bansal, Vs. Income Tax Officer, Plot No. 5, Satnam Ward-5, Enterprises, Mahabir Panipat Dharam Kanta Wali Gali, Gohana Road, Panipat Pan :Aavpb5369A (Appellant) (Respondent) Assessee By Sh. Amit Kaushik, Adv. Department By Sh. Manoj Kumar, Sr. Dr

Section 147Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2012-13 Sh. Rajpal Bansal, Vs. Income Tax Officer, Plot No. 5, Satnam Ward-5, Enterprises, Mahabir Panipat Dharam Kanta Wali Gali, Gohana Road, Panipat PAN :AAVPB5369A (Appellant) (Respondent) Assessee by Sh. Amit Kaushik, Adv. Department by Sh. Manoj Kumar, Sr. DR Date of hearing 30.06.2025 Date of pronouncement 30.06.2025 ORDER This assessee’s appeal for assessment year 2012-13 arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the…

ITO, New Delhi vs. M/S. Antriksh Growth Fund Ltd., New Delhi

In the result, the cross objection filed by the assessee is

ITA 397/DEL/2016[2006-07]Status: DisposedITAT Delhi27 Jun 2025AY 2006-07

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.397/Del/2016 िनधा"रणवष"/Assessment Years:2006-07 बनाम Ito, M/S Antriksh Growth Fund Ltd., Ward-2(4), Vs. Ap09, Shalimar Bagh, Room No.398A, 3Rd Floor, New Delhi. Central Revenue Building, I.P. Estate, New Delhi. Pan No.Aacca3522C अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection No.155/Del/2019 (Arising Out Of I.T.A No.397/Del/2016) िनधा"रणवष"/Assessment Years:2006-07 बनाम M/S Antriksh Growth Fund Ltd., Ito, Ap09, Shalimar Bagh, Vs. Ward-2(4), Room No.398A, 3Rd Floor, New Delhi. Central Revenue Building, I.P. Estate, Pan No.Aacca3522C New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 147Section 151Section 263Section 292BSection 68

…ITA No.397/Del/2016 & CO No.155/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.397/Del/2016 िनधा"रणवष"/Assessment Years:2006-07 बनाम ITO, M/s Antriksh Growth Fund Ltd., Ward-2(4), Vs. AP09, Shalimar Bagh, Room No.398A, 3rd Floor, New Delhi. Central Revenue Building, I.P. Estate, New Delhi. PAN No.AACCA3522C अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection No.155/Del/2019 (Arising out of I.T.A No.397/Del/2016) िनधा"रणवष"/Assessment Years:2006-07 बनाम M/s Antriksh Growth Fund L…

Pintu Tyagi, Meerut vs. ITO Ward-2(1), Ghaziabad

Appeal is allowed

ITA 1669/DEL/2025[2011-12]Status: DisposedITAT Delhi25 Jun 2025AY 2011-12

Bench: Sh. Satbeer Singh Godaraita No. 1669/Del/2025 : Asstt. Year : 2011-12 Pintu Tyagi, Vs Income Tax Officer, Gali No. 1, Master Colony, Meerut Road Ward-2(1), Ghaziabad-201002 Ghaziabad-201002 (Appellant) (Respondent) Pan No. Amnpt1825B Assessee By: Sh. Sahil Sharma, Adv. & Sh. Sanjay Prashar, Adv. Revenue By : Ms. Indu Bala Saini, Sr. Dr Date Of Hearing: 25.06.2025 Date Of Pronouncement: 25.06.2025 Order

For Appellant: Sh. Sahil Sharma, Adv. &For Respondent: Ms. Indu Bala Saini, Sr. DR
Section 147Section 151

…rned prescribed authority had accepted the Assessing 2 Pintu Tyagi Officer’s reopening proposal as “Yes, 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 25/06/2025. (Satbeer Singh Godara) Judici…