CIT v. Shankar Lall Goenka

174 Taxmann.com 31Reported decision2025#19539 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 143(2)Section 143(3)Section 124(3)(a)Section 139(1)Section 142(1)Section 143(1)Section 292BBSection 69A

Issues it is cited on

section 142section 143(2)section 142(1)section 143(3)total income

Judgments citing CIT v. Shankar Lall Goenka

Ape Power Pvt. Ltd., Kolkata vs. D.C.I.T., Circle - 7(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1646/KOL/2025[2015-2016]Status: DisposedITAT Kolkata14 Jan 2026AY 2015-2016

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Ape Power Pvt. Ltd. Dcit, Circle-7(1) 28B, Shakespeare Sarani, 1E, Aaykar Bhawan, P-7, Neelamber Building, Kolkata- Chowringhee Square, Kolkata- Vs. 700017, West Bengal 700069, West Bengal (Appellant) (Respondent) Pan No. Aafca3844E Assessee By : Shri Vikash Surana, Ar Revenue By : Shri Pranab Kumar Koley, Dr Date Of Hearing: 12.01.2026 Date Of Pronouncement: 14.01.2026

For Appellant: Shri Vikash Surana, ARFor Respondent: Shri Pranab Kumar Koley, DR
Section 142(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM APE Power Pvt. Ltd. DCIT, Circle-7(1) 28B, Shakespeare Sarani, 1E, Aaykar Bhawan, P-7, Neelamber Building, Kolkata- Chowringhee Square, Kolkata- Vs. 700017, West Bengal 700069, West Bengal (Appellant) (Respondent) PAN No. AAFCA3844E Assessee by : Shri Vikash Surana, AR Revenue by : Shri Pranab Kumar Koley, DR Date of hearing: 12.01.2026 Date of pronouncement: 14.01.2026 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal…

Anita Basak, Kolkata vs. ITO, Ward 30(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2173/KOL/2025[2017-18]Status: DisposedITAT Kolkata18 Dec 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Anita Basak Ito, Ward 30(2) C/O S.N. Ghosh & Associates, Aayakar Bhawan Dakshin, 2, Advocates 2, Garstin Place, 2 Nd Gariahat Road, (South), Fifth Floor, Suite No.203, Off Hare Vs. Floor, Kolkata-700053, Street, Kolkata-700001, West West Bengal Bengal (Appellant) (Respondent) Pan No. Ahhpb5785B Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri Ruchika Sharma, Dr Date Of Hearing: 04.12.2025 Date Of Pronouncement: 18.12.2025

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Ruchika Sharma, DR
Section 139(1)Section 142Section 143(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM Anita Basak ITO, Ward 30(2) C/o S.N. ghosh & Associates, Aayakar Bhawan Dakshin, 2, Advocates 2, Garstin Place, 2 nd Gariahat Road, (South), Fifth Floor, Suite No.203, Off Hare Vs. Floor, Kolkata-700053, Street, Kolkata-700001, West West Bengal Bengal (Appellant) (Respondent) PAN No. AHHPB5785B Assessee by : Shri Somnath Ghosh, AR Revenue by : Shri Ruchika Sharma, DR Date of hearing: 04.12.2025 Date of pronouncement: 18.12.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the…

Paila Venkata Padmavathi, Visakhapatnam vs. Income Tax Officer, Ward-5(3), Visakhapatnam

In the result, appeal of the assessee is dismissed

ITA 121/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam28 Nov 2025AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.121/Viz/2024 (निर्धारण वर्ा/ Assessment Year:2015-16) Vs. Paila Venkata Padmavathi The Income Tax Officer Ward– 5(3) 3-47, Thanam Aayakar Bhavan Paravada Mandal Dabagardens, Visakhapatnam Paravada – 531021 Andhra Pradesh Andhra Pradesh [Pan: Bsipp1954P]

Section 131Section 143(1)Section 143(2)Section 143(3)Section 156Section 282(1)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री रिीश सूद ,न्याधयक सदस्य एिं श्री एस बालाकृष्णन,लेखा सदस्य के समक्ष BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.121/VIZ/2024 (निर्धारण वर्ा/ Assessment Year:2015-16) Vs. Paila Venkata Padmavathi The Income Tax Officer Ward– 5(3) 3-47, Thanam Aayakar Bhavan Paravada Mandal Dabagardens, Visakhapatnam Paravada – 531021 Andhra Pradesh Andhra Pradesh [PAN: BSIPP1954P] करदाता का प्रतततितित्व/ Assesse…

Ajithkumar Singu, Guntur vs. Income Tax Officer, Ward (International Taxation), Vijayawada

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

ITA 348/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam26 Nov 2025AY 2021-22

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.348/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2021-22) Vs. Ajithkumar Singu The Income Tax Officer Ward (International Taxation) D.No. 8-76-1, Murikipudi Income Tax Office Chilakaluripeta C.R. Building, Annex Ramachandrapuram M.G. Road Guntur – 522626 Vijayawada – 520002 Andhra Pradesh Andhra Pradesh [Pan: Etxps2554D]

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 69A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री रिीश सूद ,न्याधयक सदस्य एिं श्री एस बालाकृष्णन,लेखा सदस्य के समक्ष BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.348/VIZ/2025 (निर्धारण वर्ा/ Assessment Year:2021-22) Vs. Ajithkumar Singu The Income Tax Officer Ward (International Taxation) D.No. 8-76-1, Murikipudi Income Tax Office Chilakaluripeta C.R. Building, Annex Ramachandrapuram M.G. Road Guntur – 522626 Vijayawada – 520002 Andhra Pra…