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.

Anchi Business Solutions Pvt Ltd, Delhi vs. ITO Ward-2(4), Delhi

Appeal is allowed

ITA 1960/DEL/2025[2010-11]Status: DisposedITAT Delhi23 Jun 2025AY 2010-11

Bench: Sh. Satbeer Singh Godaraita No. 1960/Del/2025 : Asstt. Year : 2010-11 M/S Anchi Business Solutions Pvt. Ltd., Vs Income Tax Officer, C/O 310, D Ostwal & Associates, Ward-2(4), F-14, Competent House, Connaught New Delhi Place, New Delhi-110001 (Appellant) (Respondent) Pan No. Aahca1119L Assessee By: Sh. Deepak Ostwal, Adv. Revenue By : Ms. Indu Bala Saini, Sr. Dr Date Of Hearing: 23.06.2025 Date Of Pronouncement: 23.06.2025 Order

For Appellant: Sh. Deepak Ostwal, AdvFor Respondent: Ms. Indu Bala Saini, Sr. DR
Section 143(3)Section 151

…ty had accepted the Assessing 2 Anchi Business Solutions Pvt. Ltd. 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 23/06/2025. (Satbeer Singh Godara) Judici…

Naveen Kumar Gupta, New Delhi vs. ITO, Ward-26(1), New Delhi

In the result, the appeal filed by the assessee is partly allowed

ITA 592/DEL/2020[2011-12]Status: DisposedITAT Delhi18 Jun 2025AY 2011-12

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Ms. Sarita Kumari, CIT DR
Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Naveen Kumar Gupta, vs. ITO, Ward 26 (1), F – 26/124, Sector 7, New Delhi. Rohini, New Delhi – 110 085. (PAN :AECPG9170M) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Kapil Goel, Advocate REVENUE BY : Ms. Sarita Kumari, CIT DR Date of Hearing : 22.04.2025 Date of Order : 18.06.2025 O R D E R PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee against the order of ld. Commissioner of Income-tax Appeals-9, New Delhi [hereinafter referred t…

Atul Manoharrao Yamsanwar, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(1), Nagpur

In the result, all the appeals filed by the assessee are allowed and all

ITA 256/NAG/2022[2020-21]Status: DisposedITAT Nagpur09 Jun 2025AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.239/Nag./2022 (Assessment Year-2016-17) ITA no./241/Nag./2022 (Assessment Year – 2018–19) ITA no.243/Nag./2022 (Assessment Year – 2019-20) Shri Umesh Sadashiv Thakre Plot No. 53, Indira Nagar Ajani, Nagpur – 440010 PAN – ADTPT6214B Asst.Commissioner of Income Tax Central Circle-2(1), Nagpur v/s ITA no.244/Nag./2022 (Assessment Year – 2017-18) ITA no.246/Nag./2022 (Assessment Year – 2019–20) YRCE Educare Pvt. Ltd. 209, Dharampeth Tower B/32-C, Shop no.F/6, WHC Road Dharam…

Ajay Kumar Legal Representative of Late Shri Chandrapal, Bulandshahr vs. ITO, Ward-3(1), Bulandshahr

Appeal is allowed

ITA 1907/DEL/2025[2009-10]Status: DisposedITAT Delhi05 Jun 2025AY 2009-10

Bench: Shri Satbeer Singh Godara

Section 151Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA Nos.1907 & 1908/Del/2025 Assessment Year: 2009-10 Vs. Income Tax Officer, Sh. Ajay Kumar L/H of Late Shri Chandrapal, Ward-3(1), Vill.-Kishanpur, Bulandshahr Post-Shiwaly, District-Bulandshahr, Uttar Pradesh PAN :BNAPC4302F (Appellant) (Respondent) Assessee by Sh. Sahil Sharma, Adv. Sh. Sanjay Prashar, Adv. Department by Sh. Akhilesh Kumar Yadav, Sr. DR Date of hearing 05.06.2025 Date of pronouncement 05.06.2025 ORDER These assessee’s twin appeals ITA Nos. 1907 & 1908/Del/2025 for assessment ye…

Mayank Puri, Haryana vs. Income Tax Officer Ward-29(5), Delhi

Appeal is allowed

ITA 1523/DEL/2025[2011-12]Status: DisposedITAT Delhi29 May 2025AY 2011-12

Bench: Sh. Satbeer Singh Godaraita No. 1523/Del/2025 : Asstt. Year : 2011-12 Sh. Mayank Puri, Vs Income Tax Officer, B-1368, Second Floor, Green Field Ward-29(5), Colony, Sector-43, Faridabad, New Delhi-110001 Haryana-121010 (Appellant) (Respondent) Pan No. Apzpp9085J Assessee By: Sh. Somil Aggarwal, Adv. & Ms. Shilpa Gupta, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 29.05.2025 Date Of Pronouncement: 29.05.2025 Order

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

…rned prescribed authority had accepted the Assessing 2 Mayank Puri Officer’s reopening proposal as “I have gone through………”. 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 29/05/2025. (Satbeer Singh Godara) Judici…

Ankur Mittal, Ghaziabad vs. Income Tax Officer, Ward 2(1)(1), Ghaziabad

Appeal is allowed

ITA 848/DEL/2025[2011-12]Status: DisposedITAT Delhi28 May 2025AY 2011-12

Bench: SHRI SATBEER SINGH GODARA (Judicial Member)

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: 2011-12 Sh. Ankur Mittal, Vs. Income Tax officer, Old Ramlila Ground, Ward-2(1)(1), Murad Nagar, S.O. Ghaziabad (Ghaziabad), Muradnagar, Ghaziabad PAN :ASLPM0660R (Appellant) (Respondent) Assessee by Sh. Amit Goyal, CA Sh. Pranav Yadav, Adv. Sh. Deepanshu Singhal, Adv. Sh. Ankit Garg, Adv. Department by Sh. Manoj Kumar, Sr. DR Date of hearing 28.05.2025 Date of pronouncement 28.05.2025 ORDER This assessee’s appeal for assessment year 2011-12, arises against the Commissioner of Inco…

Rajiv Kumar Khanna, Noida vs. ACIT, Circle- 19, New Delhi

Appeal is allowed

ITA 7840/DEL/2018[2010-11]Status: DisposedITAT Delhi26 May 2025AY 2010-11

Bench: Shri Satbeer Singh Godara

Section 143(3)Section 151

…## IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: "SMC" NEW DELHI ## BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.7840/Del/2018 Assessment Year: 2010-11 | Sh. Rajiv Kumar Khanna, | Vs. | ACIT, | | | |-------------------------|-----|--------------|--|--| | B-1/802,<br>Block-12, | | Circle-19, | | | | Purvanchal Silver City, | | New Delhi | | | | Plot No. 93/01, | | | | | | Noida | | | | | | PAN : ALWPK1779K | | | | | | (Appellant) | | (Respondent) | | | | Asses…

Elite Country Developers Pvt Ltd, New Delhi vs. ITO Ward - 8(2), New Delhi

In the result, the appeal of the Assesseeis allowed

ITA 1422/DEL/2020[2010-11]Status: DisposedITAT Delhi22 May 2025AY 2010-11

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.M/S Elite County Vs. Ito, Ward-8(2), Developers Pvt. Ltd. C.R. Building, I.P. Estate, Sandhu Farm House, New Delhi-110002 Vrindavan Garden, Fatehgarh, Churian Road, Amritsar, Punjab-143008 Pan:Aacfe1489P Appellant Respondent Assessee By Ms. Apoorva Bhardwaj, Ca Revenue By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 14/05/2025 Date Of Pronouncement 22/05/2025 Order

Section 143(3)Section 147Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI) BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER M/s Elite County Vs. ITO, Ward-8(2), Developers Pvt. Ltd. C.R. Building, I.P. Estate, Sandhu Farm House, New Delhi-110002 Vrindavan Garden, Fatehgarh, Churian Road, Amritsar, Punjab-143008 PAN:AACFE1489P Appellant Respondent Assessee by Ms. Apoorva Bhardwaj, CA Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 14/05/2025 Date of Pronouncement 22/05/2025 ORDER PER YOGESH KUMAR, U.S. JM: This appeal is filed by the Assessee against the order o…

Ajay Kaushik, Faridabad vs. ITO, Ward- I(1), Faridabad

Appeal is allowed

ITA 535/DEL/2018[2009-10]Status: DisposedITAT Delhi21 May 2025AY 2009-10

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 535/Del/2018 : Asstt. Year : 2009-10 Sh. Ajay Kaushik, Vs Income Tax Officer, Rra Taxindia, Ward-1(1), D-28, South Extension, Part-1, Faridabad New Delhi-110049 (Appellant) (Respondent) Pan No. Ahapk1090R Assessee By : Dr. Rakesh Gupta, Adv. Revenue By : Sh. Rajesh Tiwari, Sr. Dr Date Of Hearing: 21.05.2025 Date Of Pronouncement: 21.05.2025 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2009-10, Arises Against The Cit(A), Faridabad’S In Case No. 11127/2016- 17 Dated 17.11.2017, In Proceedings U/S 143(3)/147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Sh. Rajesh Tiwari, Sr. DR
Section 143(3)Section 151

…learned prescribed authority had accepted the Assessing Officer’s reopening 2 Ajay Kaushik 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 21/05/2025. (S. Rifaur Rahman) (Satbeer S…

Candor Infratech P.Ltd, New Delhi vs. ACIT, Circle-5(2), New Delhi

Appeal is allowed in above terms

ITA 2192/DEL/2018[2010-11]Status: DisposedITAT Delhi16 May 2025AY 2010-11

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 2192/Del/2018 : Asstt. Year : 2010-11 Candor Infratech Pvt. Ltd., Vs Acit, Sf-2, Bhikaji Kama Bhawan, Bhikaji Circle-5(2), Kama Place, New Delhi-110066 New Delhi-110002 (Appellant) (Respondent) Pan No. Aadcc4093R Assessee By : Sh. G. V. N. Hari, Adv. Revenue By : Sh. Surender Pal, Cit-Dr Date Of Hearing: 07.04.2025 Date Of Pronouncement: 16.05.2025 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2010-11, Arises Against The Cit(A)-12, New Delhi’S In Case No. 46/17-18 Dated 15.12.2017, In Proceedings U/S 148/143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. G. V. N. Hari, AdvFor Respondent: Sh. Surender Pal, CIT-DR
Section 148Section 151

…part of the case records before us wherein the learned prescribed authority appears to have acted in a mechanical fashion by observing “yes” only which could no more be held as due application of mind going by CIT vs. S. Goyanka Lime and Chemical Ltd. (2023) 453 ITR 242 (SC). We thus quash the impugned reopening in very terms. The Revenue’s case law (supra) is not found to be relevant to the legal issue herein. Ordered accordingly. 8. All other pleadings on merits herein stand rendered academic. 4 Candor Infratech Pvt. Ltd. 9. This assessee’s appeal is allowed in above terms. Order Pronounced in the Open Cour…

Sohan Lal Singla, Faridabad vs. DCIT Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 710/DEL/2023[2009-10]Status: DisposedITAT Delhi09 May 2025AY 2009-10

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.Sohan Lal Singla (Aop), Vs. Dcit, 13/7, Gd Industrial Complex, Central Circle-1, Main Mathura Road, Faridbad Faridabad (Appellant) (Respondent) Pan: Aadas1739G

For Appellant: Shri Suraj Bhan Nain, AdvFor Respondent: Shri Mahesh Kumar, CIT DR
Section 147Section 148Section 151Section 153A(1)(b)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Sohan Lal Singla (AOP), Vs. DCIT, 13/7, GD Industrial complex, Central Circle-1, Main Mathura Road, Faridbad Faridabad (Appellant) (Respondent) PAN: AADAS1739G Assessee by : Shri Suraj Bhan Nain, Adv Revenue by: Shri Mahesh Kumar, CIT DR Date of Hearing 05/05/2025 Date of pronouncement 09/05/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.710/Del/2023 for AY 2009-10, arises out of the order of the Commissioner of Income Tax (Appeals)-3, Gurgaon [herei…

M/S. Shankar Gas & Mfg. Co. Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1834/DEL/2014[2003-04]Status: DisposedITAT Delhi09 May 2025AY 2003-04

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.M/S. Shankar Gas & Mfg. Co. Vs. Income Tax Officer, Pvt. Ltd (Amalgamated Ward-6(3), Company For Maverick Sweets & New Delhi Foods Ltd (Formerly Ganpati Foods Ltd) 62, G-1, Sector-15, Rohini, New Delhi (Appellant) (Respondent) Pan: Aaacg4663N Assessee By : Shri Rishabh Ostwal, Adv Shri Deepak Ostwal, Ca Shri Vishal Agarwal, Adv Revenue By: Shri Sahil Kumar Bansal, Sr. Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 09/05/2025

For Appellant: Shri Rishabh Ostwal, AdvFor Respondent: Shri Sahil Kumar Bansal, Sr. DR
Section 143(3)Section 147Section 151

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER M/s. Shankar Gas & Mfg. Co. Vs. Income Tax Officer, Pvt. Ltd (Amalgamated Ward-6(3), Company for Maverick Sweets & New Delhi Foods Ltd (formerly Ganpati Foods Ltd) 62, G-1, Sector-15, Rohini, New Delhi (Appellant) (Respondent) PAN: AAACG4663N Assessee by : Shri Rishabh Ostwal, Adv Shri Deepak Ostwal, CA Shri Vishal Agarwal, Adv Revenue by: Shri Sahil Kumar Bansal, Sr. DR Date of Hearing 05/05/2025 Date of pronouncement 09/05/2025 O R D E R PER M. BALAGANESH, A. M.: 1.…

Gopal Extrusions Pvt Ltd, Jalgaon vs. Income-Tax Officer, Ward - 1(2), Jalgaon

ITA 1633/PUN/2017[2008-09]Status: DisposedITAT Pune29 Apr 2025AY 2008-09

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita. No.1633/Pun/2017 Assessment Year : 2008-09

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ramnath Murkunde
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA. No.1633/PUN/2017 Assessment Year : 2008-09 Gopal Extrusions Pvt. Ltd., Vs. ITO, Ward-1(2), G-51, MIDC Area, Jalgaon Jalgaon 425 003 Maharashtra PAN : AAACG8418K Appellant Respondent Appellant by : Smt. Deepa Khare Respondent by : Shri Ramnath Murkunde Date of hearing : 30.01.2025 Date of pronouncement : 29.04.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal filed at the instance of assessee pertaining to the Assessment Year…

ACIT, Circle-61(1), New Delhi vs. Raman Chawla, New Delhi

Appeal is allowed

ITA 3931/DEL/2019[2015-16]Status: DisposedITAT Delhi28 Apr 2025AY 2015-16

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…

Suman Kishore, New Delhi vs. ITO, New Delhi

ITA 1434/DEL/2012[2008-09]Status: DisposedITAT Delhi23 Apr 2025AY 2008-09

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’…

Sanjivani Shikshan Sansthan, Jaipur vs. ITO WD 6(3), Jaipur

In the result, the appeal of the assessee is partly allowed

ITA 1207/JPR/2024[2016-17]Status: DisposedITAT Jaipur22 Apr 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Rahoan Sogani, C.AFor Respondent: Shri Arvind Kumar, CIT-DR &
Section 144Section 147Section 148Section 151Section 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 1207/JPR/2024 fu/kZkj.k o"kZ@Assessment Year :2016-17. Sanjivani Shikshan Sansthan cuke The ITO, Vs. M-28, Income Tax Colony, Ward -6(3), Tonk Road, jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No. AACAS9956L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :Shri Rahoan Sogani, C.A. jktLo dh vksj ls@Revenue by : Shri Arvind Kumar,…

Pukhraj, Bharatpur vs. Income Tax Officer, WD-1, Bharatpur

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

ITA 1114/JPR/2024[2011-12]Status: DisposedITAT Jaipur17 Apr 2025AY 2011-12

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalpukhraj, C/O. Virendra Singh Gothiya, Atal Bandh Gate, Dhau Pyasa, Bharatpur 321 001 Pan No.: Birpp 6009G ...... Appellant Vs. Income Tax Officer Ward-1, Bharatpur ...... Respondent

For Appellant: Mr. Sankalp Pitaliya, CA, Ld. ARFor Respondent: Mr. Gautam Singh Choudhary, JCIT- Ld. DR
Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “SMC”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Pukhraj, C/o. Virendra Singh Gothiya, Atal Bandh Gate, Dhau Pyasa, Bharatpur 321 001 PAN No.: BIRPP 6009G ...... Appellant Vs. Income Tax Officer Ward-1, Bharatpur ...... Respondent Appellant by : Mr. Sankalp Pitaliya, CA, Ld. AR Respondent by : Mr. Gautam Singh Choudhary, JCIT- Ld. DR Date of hearing : 10/03/2025 Date of pronouncement : 17/04/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of NFAC, Delhi dated 02.07.2…

Assistant Commissioner of Income Tax, Circle-25(1), Delhi vs. Vikas Strips Private Limited, Delhi

In the result, the appeal of the revenue is dismissed and Rule 27

ITA 2811/DEL/2024[2008-09]Status: DisposedITAT Delhi17 Apr 2025AY 2008-09

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaacit, Vs. Vikas Strips Pvt. Ltd, Circle-25(1), 10, Ashoka Park, Rohtak Delhi Road, Delhi (Appellant) (Respondent) Pan: Aabcv7134J

For Appellant: Shri Sandeep Goel, AdvFor Respondent: Shri Amit Katoch, Sr. DR
Section 143(3)Section 148Section 151Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ACIT, Vs. Vikas Strips Pvt. Ltd, Circle-25(1), 10, Ashoka Park, Rohtak Delhi Road, Delhi (Appellant) (Respondent) PAN: AABCV7134J Assessee by : Shri Sandeep Goel, Adv Revenue by: Shri Amit Katoch, Sr. DR Date of Hearing 17/03/2025 Date of pronouncement 17/04/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.2811/Del/2024 for AY 2008-09, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as „ld. NFAC‟, in…

Ajay Bakliwal, Kota vs. ACIT, Central Circle, Kota

In the result, the appeal of the assessee is allowed

ITA 1275/JPR/2024[2012-13]Status: DisposedITAT Jaipur11 Apr 2025AY 2012-13
For Appellant: Sh. Rajendra Sisodia, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 129Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 147Section 148Section 153ASection 2(22)(e)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "A" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, Ajay Bakliwal आयकर अपील सं./ITA No. 1275/JP/2024 निर्धारण वर्ष/Assessment Year : 2012-13 बनाम ACIT, C 6 Vallabh Bari, Vallabh Bari, Kota Vs. Central Circle, Kota स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: ABZPB 7775 P अपीलार्थी/Appellant प्रत्यर्थी/Respondent निर्धारिती की ओर से / Assessee by: Sh. Rajendra Sisodia, Adv. राजस्व की ओर से / Revenue by : Mrs. Anit…

ACIT, New Delhi vs. M/S. Bhushan Steel Ltd., New Delhi

In the result, appeal of the assessee is allowed

ITA 1470/DEL/2016[2009-10]Status: DisposedITAT Delhi02 Apr 2025AY 2009-10

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2006-07] S. C. Johnson Pvt. Ltd., Vs Dcit, 5Th Floor, Plot No.68, Circle-7(1), Sector-44, Gurugram, New Delhi Haryana-122003. Pan-Aaacl3128M Appellant Respondent [Assessment Year : 2007-08] S. C. Johnson Pvt. Ltd., Vs Acit, 5Th Floor, Plot No.68, Circle-22(2), Sector-44, Gurugram, New Delhi Haryana-122003. Pan-Aaacl3128M Appellant Respondent [Assessment Year : 2008-09] S. C. Johnson Pvt. Ltd., Vs Add.Cit, 5Th Floor, Plot No.68, Special Range-8, Sector-44, Gurugram, New Delhi Haryana-122003. Pan-Aaacl3128M Appellant Respondent Appellant By Shri K. M. Gupta, Adv. & Ms. Shruti Khimta, Ar Respondent By Shri Mahesh Kumar, Cit Dr Date Of Hearing 02.06.2025 Date Of Pronouncement 28.08.2025

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 [Assessment Year : 2006-07] S. C. Johnson Pvt. Ltd., vs DCIT, 5th Floor, Plot No.68, Circle-7(1), Sector-44, Gurugram, New Delhi Haryana-122003. PAN-AAACL3128M APPELLANT RESPONDENT [Assessment Year : 2007-08] S. C. Johnson Pvt. Ltd., vs ACIT, 5th Floor, Plot No.68, Circle-22(2), Sector-44, Gurugram, New Delhi Haryana-122003. PAN-AAACL3128M APPELLANT RESPONDENT [Assessment Year : 2008-09] S. C. Johnson Pvt. Ltd., vs Add.CIT, 5th…