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.

Amar Kasera (HUF), Patna vs. ACIT Central Circle-1, Patna

In the result, all the captioned appeals of the assessee stand allowed

ITA 183/PAT/2023[2015-16]Status: DisposedITAT Patna29 Jan 2025AY 2015-16

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 133ASection 143(3)Section 148Section 153ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, VIRTUAL HEARING AT KOLKATA Before SRI SANJAY GARG, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 179/PAT/2023 Assessment Year: 2011-12 & I.T.A. Nos.: 180 to 183/PAT/2023 Assessment Years: 2013-14 to 2015-16 Amar Kasera (HUF) ………….. Appellant 2A, Narayan Nilayam Apt., Ranendra Nagar, Bihar, Patna-800016. (PAN: AACHA8474Q) Vs. ACIT, Central Circle-1, Patna .............. Respondent Appearances: Appellant represented by: Shri Devesh Poddar, Advocate Respondent represented by: Shri Ashwani Kr. Singal, JCIT Date of concluding the hearing : 16.01…

Amar Kasera (HUF), Patna vs. ACIT Central Circle-1, Patna

In the result, all the captioned appeals of the assessee stand allowed

ITA 182/PAT/2023[2015-16]Status: DisposedITAT Patna29 Jan 2025AY 2015-16

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 133ASection 143(3)Section 148Section 153ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, VIRTUAL HEARING AT KOLKATA Before SRI SANJAY GARG, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 179/PAT/2023 Assessment Year: 2011-12 & I.T.A. Nos.: 180 to 183/PAT/2023 Assessment Years: 2013-14 to 2015-16 Amar Kasera (HUF) ………….. Appellant 2A, Narayan Nilayam Apt., Ranendra Nagar, Bihar, Patna-800016. (PAN: AACHA8474Q) Vs. ACIT, Central Circle-1, Patna .............. Respondent Appearances: Appellant represented by: Shri Devesh Poddar, Advocate Respondent represented by: Shri Ashwani Kr. Singal, JCIT Date of concluding the hearing : 16.01…

Amar Kasera (HUF), Patna vs. ACIT Central Circle-1, Patna

In the result, all the captioned appeals of the assessee stand allowed

ITA 181/PAT/2023[2014-15]Status: DisposedITAT Patna29 Jan 2025AY 2014-15

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 133ASection 143(3)Section 148Section 153ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, VIRTUAL HEARING AT KOLKATA Before SRI SANJAY GARG, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 179/PAT/2023 Assessment Year: 2011-12 & I.T.A. Nos.: 180 to 183/PAT/2023 Assessment Years: 2013-14 to 2015-16 Amar Kasera (HUF) ………….. Appellant 2A, Narayan Nilayam Apt., Ranendra Nagar, Bihar, Patna-800016. (PAN: AACHA8474Q) Vs. ACIT, Central Circle-1, Patna .............. Respondent Appearances: Appellant represented by: Shri Devesh Poddar, Advocate Respondent represented by: Shri Ashwani Kr. Singal, JCIT Date of concluding the hearing : 16.01…

Amar Kasera (HUF), Patna vs. ACIT Central Circle-1, Patna

In the result, all the captioned appeals of the assessee stand allowed

ITA 180/PAT/2023[2013-14]Status: DisposedITAT Patna29 Jan 2025AY 2013-14

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 133ASection 143(3)Section 148Section 153ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, VIRTUAL HEARING AT KOLKATA Before SRI SANJAY GARG, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 179/PAT/2023 Assessment Year: 2011-12 & I.T.A. Nos.: 180 to 183/PAT/2023 Assessment Years: 2013-14 to 2015-16 Amar Kasera (HUF) ………….. Appellant 2A, Narayan Nilayam Apt., Ranendra Nagar, Bihar, Patna-800016. (PAN: AACHA8474Q) Vs. ACIT, Central Circle-1, Patna .............. Respondent Appearances: Appellant represented by: Shri Devesh Poddar, Advocate Respondent represented by: Shri Ashwani Kr. Singal, JCIT Date of concluding the hearing : 16.01…

Amar Kasera (HUF), Patna vs. ACIT Central Circle-1, Patna

In the result, all the captioned appeals of the assessee stand allowed

ITA 179/PAT/2023[2011-12]Status: DisposedITAT Patna29 Jan 2025AY 2011-12

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 133ASection 143(3)Section 148Section 153ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, VIRTUAL HEARING AT KOLKATA Before SRI SANJAY GARG, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 179/PAT/2023 Assessment Year: 2011-12 & I.T.A. Nos.: 180 to 183/PAT/2023 Assessment Years: 2013-14 to 2015-16 Amar Kasera (HUF) ………….. Appellant 2A, Narayan Nilayam Apt., Ranendra Nagar, Bihar, Patna-800016. (PAN: AACHA8474Q) Vs. ACIT, Central Circle-1, Patna .............. Respondent Appearances: Appellant represented by: Shri Devesh Poddar, Advocate Respondent represented by: Shri Ashwani Kr. Singal, JCIT Date of concluding the hearing : 16.01…

Sonia, Sonipat vs. ITO, Ward-4, Sonipat

Appeal is allowed

ITA 3151/DEL/2023[2012-13]Status: DisposedITAT Delhi23 Jan 2025AY 2012-13

Bench: Sh. Satbeer Singh Godara (Judicial Member)

Section 147Section 151(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2015-16 Vs. Income Tax Officer, Sh. Vinita Aggarwal, C/o-H-35, First Floor, Ward-61(1), Jangpura Extension, Delhi New Delhi PAN: ADRPA8136H (Appellant) (Respondent) Assessee by Sh. Rajeev Saxena, Adv. Sh. Shyam Sunder, Adv. Department by Sh. Manoj Kumar, Sr. DR Date of hearing 22.07.2025 Date of pronouncement 22.07.2025 ORDER This assessee’s appeal for assessment year 2015-16, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CI…

Tej Singh Sinsinwar, Jaipur vs. ITO Ward 1(2), Alwar

In the result, appeal of the assessee is allowed

ITA 1100/JPR/2024[2011-12]Status: DisposedITAT Jaipur21 Jan 2025AY 2011-12
For Appellant: Shri Vinod Kumar Gupta, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT
Section 139(1)Section 142(1)Section 144Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखा सदस्य, के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM आयकर अपील सं./ITA No. 1100/JPR/2024 निर्धारण वर्ष / Assessment Year :2011-12. Tej Singh Sinsinwar बनाम ||The Income Tax Officer, Sector 2, Vidhyadhar Nagar, Vs. Ward 1(2) Jaipur. (Rajasthan) Alwar. स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No. ARKPS 5099 L अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assesseeby : Shri Vinod Kumar Gupta, CA राजस्व की ओर से / Reve…

Baba Bishamber Bricks, Saharanpur vs. ITO, War4D-3(5), Saharanpur

Appeal is allowed in above terms

ITA 1042/DEL/2018[2013-14]Status: DisposedITAT Delhi09 Jan 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara

For Appellant: Sh. Ankit Gupta, AdvFor Respondent: Sh. Sanjay Kumar, 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. 1042/Del/2018 : Asstt. Year: 2013-14 Baba Bishamber Bricks, Vs Income Tax Officer, Sirsali Kala, Badgaon, Saharanpur, Ward-3(5), Uttar Pradesh Saharanpur, Uttar Pradesh (APPELLANT) (RESPONDENT) PAN No. AAMFB0960G Assessee by : Sh. Ankit Gupta, Adv. Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 01.01.2025 Date of Pronouncement: 01.01.2025 ORDER This assessee’s appeal for Assessment Year 2013-14, arises against the order of CIT(A), Muzaffarnagar dated 14.11.2017 in case No. 6945-9198-…

DCIT, Ghaziabad vs. M/S. Devidayal Aluminium Industries Pvt. Ltd., Ghaziabad

Appeal is allowed

ITA 4296/DEL/2016[2012-13]Status: DisposedITAT Delhi08 Jan 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

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 ITA No.4296/Del/2025 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 again…

Viswanadh Kandula, Hyderabad vs. DCIT., Circle-6(1), Hyderabad

In the result, appeals of the assessee for the A

ITA 1085/HYD/2024[2018-19]Status: DisposedITAT Hyderabad07 Jan 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1084 To 1088 & 1027/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2014-15 To 2019-20) M/S Ace Tyres (P) Ltd Vs. Acit Hyderabad Central Circle 1(2) Pan:Aadca2210N Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V.Prasad, Ca राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 02/09/2025 घोषणा की तारीख/Pronouncement: 24/09/2025 आदेश/Order Per Vijay Pal Raothese Six Appeals By The Assessee Are Directed Against The Six Separate Orders Dated 29/05/2025, 30/05/2025, 04/06/2025, 096/06/2025, 17/06/2025 & 14/07/2025 Of The Learned Cit (A)-11, Hyderabad Arising From The Assessment Order Passed U/S 143(3) R.W.S. 147 Of The Act, Pursuant To The Search & Seizure Operations U/S 132 Of The Act, Dated 04/01/2023 In Case Of Exel Group Of Companies Including The Assessee For The A.Ys 2014-15 To 2019-20 Respectively. Since Common Issues Are Raised In These Group Of Six Appeals Arising From Same Facts & Search & Seizure Operation, Therefore, For The Sake Of Convenience, All Page 1 Of 78

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 अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-B ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA Nos.1084 to 1088 & 1027/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2014-15 to 2019-20) M/s ACE Tyres (P) Ltd Vs. ACIT Hyderabad Central Circle 1(2) PAN:AADCA2210N Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri M.V.Prasad, CA राज" व "ारा/Revenue by:: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of hearing: 02/09/2025 घोषणा की तारीख/Pr…

Asian Global Ltd., New Delhi vs. ITO, Ward-3(3), New Delhi

Appeal is allowed

ITA 1669/DEL/2024[2015-16]Status: DisposedITAT Delhi02 Jan 2025AY 2015-16

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…

M/S Maheshwari Coal Benefication & Infrastructure P Ltd., Bilaspur vs. ACIT Central Circle 1(1), Nagpur

ITA 119/NAG/2024[2020-21]Status: DisposedITAT Nagpur26 Dec 2024AY 2020-21

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153A - FINAL – 15/12/2024 – 02:26 PM – 110 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.113/Nag./2024 ITA no.114/Nag./2024 (Assessment Year – 2014–15) (Assessment Year – 2015-16) ITA no./115/Nag./2024 ITA no.116/Nag./2024 (Assessment Year – 2016–17) (Assessment Year – 2017–18) ITA no.117/Nag./2024 ITA no.118/Nag./2024 Assessment Year – 2018–19 (Assessment Year – 2019–20) ITA no.119/Nag./2024 (Assessment Year : 2020-21) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward n…

M/S Maheshwari Coal Benefication & Infrastructure P Ltd., Bilaspur vs. ACIT Central Circle 1(1), Nagpur

ITA 117/NAG/2024[2018-19]Status: DisposedITAT Nagpur26 Dec 2024AY 2018-19

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153A - FINAL – 15/12/2024 – 02:26 PM – 110 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.113/Nag./2024 ITA no.114/Nag./2024 (Assessment Year – 2014–15) (Assessment Year – 2015-16) ITA no./115/Nag./2024 ITA no.116/Nag./2024 (Assessment Year – 2016–17) (Assessment Year – 2017–18) ITA no.117/Nag./2024 ITA no.118/Nag./2024 Assessment Year – 2018–19 (Assessment Year – 2019–20) ITA no.119/Nag./2024 (Assessment Year : 2020-21) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward n…

M/S Maheshwari Coal Benefication & Infrastructure P Ltd., Bilaspur vs. ACIT Central Circle 1(1), Nagpur

ITA 116/NAG/2024[2017-18]Status: DisposedITAT Nagpur26 Dec 2024AY 2017-18

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153A - FINAL – 15/12/2024 – 02:26 PM – 110 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.113/Nag./2024 ITA no.114/Nag./2024 (Assessment Year – 2014–15) (Assessment Year – 2015-16) ITA no./115/Nag./2024 ITA no.116/Nag./2024 (Assessment Year – 2016–17) (Assessment Year – 2017–18) ITA no.117/Nag./2024 ITA no.118/Nag./2024 Assessment Year – 2018–19 (Assessment Year – 2019–20) ITA no.119/Nag./2024 (Assessment Year : 2020-21) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward n…

M/S Maheshwari Coal Benefication & Infrastructure P Ltd., Bilaspur vs. ACIT Central Circle 1(1), Nagpur

ITA 115/NAG/2024[2016-17]Status: DisposedITAT Nagpur26 Dec 2024AY 2016-17

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153A - FINAL – 15/12/2024 – 02:26 PM – 110 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.113/Nag./2024 ITA no.114/Nag./2024 (Assessment Year – 2014–15) (Assessment Year – 2015-16) ITA no./115/Nag./2024 ITA no.116/Nag./2024 (Assessment Year – 2016–17) (Assessment Year – 2017–18) ITA no.117/Nag./2024 ITA no.118/Nag./2024 Assessment Year – 2018–19 (Assessment Year – 2019–20) ITA no.119/Nag./2024 (Assessment Year : 2020-21) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward n…

M/S Maheshwari Coal Benefication & Infrastructure P Ltd, Bilaspur vs. ACIT Central Circle 1(1), Nagpur

ITA 114/NAG/2024[2015-16]Status: DisposedITAT Nagpur26 Dec 2024AY 2015-16

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153A - FINAL – 15/12/2024 – 02:26 PM – 110 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.113/Nag./2024 ITA no.114/Nag./2024 (Assessment Year – 2014–15) (Assessment Year – 2015-16) ITA no./115/Nag./2024 ITA no.116/Nag./2024 (Assessment Year – 2016–17) (Assessment Year – 2017–18) ITA no.117/Nag./2024 ITA no.118/Nag./2024 Assessment Year – 2018–19 (Assessment Year – 2019–20) ITA no.119/Nag./2024 (Assessment Year : 2020-21) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward n…

M/S Maheshwari Coal Benefication & Infrastructure P. Ltd, Bilaspur vs. ACIT Central Circle-1(1), Nagpur

ITA 113/NAG/2024[2014-15]Status: DisposedITAT Nagpur26 Dec 2024AY 2014-15

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153A - FINAL – 15/12/2024 – 02:26 PM – 110 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.113/Nag./2024 ITA no.114/Nag./2024 (Assessment Year – 2014–15) (Assessment Year – 2015-16) ITA no./115/Nag./2024 ITA no.116/Nag./2024 (Assessment Year – 2016–17) (Assessment Year – 2017–18) ITA no.117/Nag./2024 ITA no.118/Nag./2024 Assessment Year – 2018–19 (Assessment Year – 2019–20) ITA no.119/Nag./2024 (Assessment Year : 2020-21) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward n…

M/S Maheshwari Coal Benefication & Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 112/NAG/2024[2013-14]Status: DisposedITAT Nagpur26 Dec 2024AY 2013-14

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication & Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 111/NAG/2024[2012-13]Status: DisposedITAT Nagpur26 Dec 2024AY 2012-13

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication& Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 110/NAG/2024[2011-12]Status: DisposedITAT Nagpur26 Dec 2024AY 2011-12

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…