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

Issues it is cited on

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

Suruchi Food Pvt. Ltd., New Delhi vs. DCIT, Central Circle-14, New Delhi

Appeal is allowed in above terms

ITA 1975/DEL/2024[2011-12]Status: DisposedITAT Delhi20 Dec 2024AY 2011-12

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 1975/Del/2024 : Asstt. Year : 2011-12 Suruchi Food Pvt. Ltd., Vs Dcit, C/O M/S Raj Kumar & Associates, Central Circle-14, L-7A(Lgf), South Extension, Part-2, New Delhi-110055 New Delhi-110049 (Appellant) (Respondent) Pan No. Aadcs5011M Assessee By : Sh. Rajkumar, Ca & Sh. J. P. Sharma, Adv. Revenue By : Sh. Sahil Kumar Bansal, Sr. Dr Date Of Hearing: 12.12.2024 Date Of Pronouncement: 20.12.2024 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2011-12, Arises Against The Cit(A)-28, New Delhi’S Order Dated 27.03.2024 In Case No. 26/10477/2018-19, In Proceedings U/S 147 R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Rajkumar, CA &For Respondent: Sh. Sahil Kumar Bansal, Sr. DR
Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 1975/Del/2024 : Asstt. Year : 2011-12 Suruchi Food Pvt. Ltd., Vs DCIT, C/o M/s Raj Kumar & Associates, Central Circle-14, L-7A(LGF), South Extension, Part-2, New Delhi-110055 New Delhi-110049 (APPELLANT) (RESPONDENT) PAN No. AADCS5011M Assessee by : Sh. Rajkumar, CA & Sh. J. P. Sharma, Adv. Revenue by : Sh. Sahil Kumar Bansal, Sr. DR Date of Hearing: 12.12.2024 Date of Pronouncement: 20.12.2024 ORDER Per Satbeer Singh Godara, Judicial Member: This as…