Madhya Pradesh in CIT v. S. Goyanka Lime & Chemicals Ltd.

56 Taxmann.com 390High Court2015#494 most cited

What is Madhya Pradesh in CIT v. S. Goyanka Lime & Chemicals Ltd. authority for?

A sanction for issuing a notice under section 148 is invalid if the sanctioning authority grants approval mechanically, merely recording 'Yes, I am satisfied' without proper application of mind to the reasons for reassessment. The authority must demonstrate proper consideration to fulfill the statutory obligation under section 151.

188

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. S. Goyanka Lime & Chemicals Ltd. · Section 151 · Section 148 · sanction for reassessment notice · approval under Section 151 · non-application of mind · mechanical sanction · Joint Commissioner satisfaction · recording satisfaction · validity of reassessment

Sections most often in play

Section 151Section 147Section 148Section 143(3)Section 1961Section 153ASection 153DSection 132

Issues it is cited on

section 147(b)section 37bsection 271aaasanctioning authoritysanction under section 151section 151(2)section 151(1)third party informationapproval under section 151section 269ssection 158bgnon-application of mind

Judgments citing Madhya Pradesh in CIT v. S. Goyanka Lime & Chemicals Ltd.

GOVIND SHARMA,MATHURA vs. ITO, WARD 1(3)(1), MATHURA

In the result, the assessee’s appeal is allowed

ITA 428/AGR/2025[2015-16]Status: DisposedITAT Agra17 Apr 2026AY 2015-16
Section 10(38)Section 147Section 148Section 151Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (DB) BENCH, AGRA BEFORE: SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER Assessment Year: 2015-16 Govind Sharma, Gali Luharan, Mandi Vs. ITO, Ward 1(3)(1) Ramdas, Mathura-281001, U.P. Mathura-281004 PAN : AWXPS4402R (Appellant) (Respondent) Assessee by Shri Pankaj Gargh, Adv Department by Shri Anil Kumar, Sr. DR Date of hearing 21.01.2026 Date of pronouncement 17.04.2026 ORDER PER: SUNIL KUMAR SINGH, JM. This appeal has been preferred against the impugned order dated 07.07.2025 passed in Appeal No NFAC/2014-15/10113537 by the ld. Commissi…

VIPUL AGRAWAL,GHAZIABAD, UTTAR PRADESH vs. ACIT, GHAZIABAD, UTTAR PRADESH

In the result, the appeal of the assessee is allowed

ITA 5066/DEL/2024[2012-13]Status: DisposedITAT Delhi27 Mar 2026AY 2012-13

Bench: Shri M. Balaganesh & Shri Sudhir Kumarvipul Agrawal, Vs. Acit, 35, Chandrapuri, Hapur Chungi, Up Hapur, Road, Up (Appellant) (Respondent) Pan: Abqpa6874P

For Appellant: Shri Manoj Kumar, CAFor Respondent: Shri Om Prakash, Sr. DR
Section 133(6)Section 143(3)Section 147Section 148Section 148ASection 151

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER Vipul Agrawal, Vs. ACIT, 35, Chandrapuri, Hapur Chungi, UP Hapur, Road, UP (Appellant) (Respondent) PAN: ABQPA6874P Assessee by : Shri Manoj Kumar, CA Revenue by: Shri Om Prakash, Sr. DR Date of Hearing 11/03/2026 Date of pronouncement 27/03/2026 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.5066/Del/2024 for AY 2012-13, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated…

BANARSI LAL,FIROZABAD vs. ITO 2(2)(1), FIROZABAD, FIROZABAD

In the result, the appeal of the assessee is allowed

ITA 317/AGR/2025[2014-2015]Status: DisposedITAT Agra20 Mar 2026AY 2014-2015

Bench: Us Challenging The Validity Of Assumption Of Jurisdiction U/S 147 Of The Act. These Additional Grounds Go To The Root Of The Matter & The Facts Relevant For Its Adjudication Are Placed On Record. Hence, We Admit The Additional Grounds & Take Up The Same First For Adjudication.

Section 147Section 148Section 151Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH,(DB) AGRA BEFORE: SHRI M. BALAGANESH, HON’BLE ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, HON’BLE JUDICIAL MEMBER Assessment Year : 2014-15 Banarsi Lal Vs The ITO 2(2)(1), Nagla Pan Sahay, Thapa Khurd, Firozabad. Firozabad-283203 (U.P.) PAN : AJWPL5832E (Appellant) (Respondent) (Physical hearing) Assessee by Shri Anurag Singh, Adv. Department by Shri Shailendra Srivastava, Sr. DR Date of hearing 18/03/2026 Date of pronouncement 20/03/2026 ORDER PER M. BALAGANESH, ACCOUNTANT MEMBER This appeal has been filed by the assessee against the order dated 15.05.2025 pas…

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 1894/HYD/2025[2014-15]Status: DisposedITAT Hyderabad18 Feb 2026AY 2014-15

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita No.1894/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2014-15) M/S. Exel Rubber (P) Ltd Vs. Dy.Cit Hyderabad Central Circle 1(2) Pan:Aaace4495J Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 20/01/2026 घोषणा की तारीख/Pronouncement: 18/02/2026 आदेश/Order Per Manjunatha, G. A.M. This Appeal Is Filed By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-11 Hyderabad, Dated 11/10/2025 For The A.Y 2014-15. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT (DR)
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 149(1)Section 69A

…tion in the mechanical manner, without application of mind to accord sanction for issuing notice under section 148 of the Act. On an identical issue the Hon'ble M.P. High Court in the case of CIT Jabalpur Vs. S. Goyanka Lime & Chemical Ltd. reported at (2015) 56 Taxmann.com 390 by following its own decision in the case of Arjun Singh Vs. ADIT (2000) 246 ITR 363 (M.P) held as under: 7. We have considered the rival contentions, and we find that while according to sanction, the Joint Commissioner, Income Tax has only recorded so "Yes, I am satisfied". In the case of Arjun Singh (supra), the same question has been co…

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the six appeals i

ITA 1874/HYD/2025[2018-19]Status: DisposedITAT Hyderabad18 Feb 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-
Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…out application of mind to accord sanction for issuing notice under section 148 of the Act. On an identical issue the Hon'ble M.P. High 74 ITA.Nos.1870 to 1875/Hyd./2025 Court in the case of CIT Jabalpur Vs. S. Goyanka Lime & Chemical Ltd. reported at (2015) 56 Taxmann.com 390 by following its own decision in the case of Arjun Singh Vs. ADIT (2000) 246 ITR 363 (M.P) held as under: 7. We have considered the rival contentions, and we find that while according to sanction, the Joint Commissioner, Income Tax has only recorded so "Yes, I am satisfied". In the case of Arjun Singh (supra), the same question has been c…

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD, HYDERABAD

In the result, all the six appeals i

ITA 1872/HYD/2025[2016-17]Status: DisposedITAT Hyderabad18 Feb 2026AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-
Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…out application of mind to accord sanction for issuing notice under section 148 of the Act. On an identical issue the Hon'ble M.P. High 74 ITA.Nos.1870 to 1875/Hyd./2025 Court in the case of CIT Jabalpur Vs. S. Goyanka Lime & Chemical Ltd. reported at (2015) 56 Taxmann.com 390 by following its own decision in the case of Arjun Singh Vs. ADIT (2000) 246 ITR 363 (M.P) held as under: 7. We have considered the rival contentions, and we find that while according to sanction, the Joint Commissioner, Income Tax has only recorded so "Yes, I am satisfied". In the case of Arjun Singh (supra), the same question has been c…

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the six appeals i

ITA 1870/HYD/2025[2014-15]Status: DisposedITAT Hyderabad18 Feb 2026AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-
Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…out application of mind to accord sanction for issuing notice under section 148 of the Act. On an identical issue the Hon'ble M.P. High 74 ITA.Nos.1870 to 1875/Hyd./2025 Court in the case of CIT Jabalpur Vs. S. Goyanka Lime & Chemical Ltd. reported at (2015) 56 Taxmann.com 390 by following its own decision in the case of Arjun Singh Vs. ADIT (2000) 246 ITR 363 (M.P) held as under: 7. We have considered the rival contentions, and we find that while according to sanction, the Joint Commissioner, Income Tax has only recorded so "Yes, I am satisfied". In the case of Arjun Singh (supra), the same question has been c…

DHANSAMRIDHI FINANCE PRIVATE LIMITED,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 7(2), NEW DELHI , DELHI

In the result, the appeal of the assessee is partly allowed as indicated above

ITA 1377/DEL/2025[2011-12]Status: DisposedITAT Delhi06 Feb 2026AY 2011-12

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 143(3)Section 148Section 151Section 151(1)Section 234Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH‘C’: NEW DELHI BEFORESHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Dhansamridhi Finance Pvt. Ltd., Asst. CIT, Shalimar House-5, Circle-7(2), Community Centre, Vs. New Delhi. Saket, Delhi-110001. PAN-AAACV1597J (Appellant) (Respondent) Assessee by Ms. Meenal Goyal, CA & Ms. Tanya Upreti, Adv. Department by Ms.Kranti, CIT- DR Date of Hearing 29/01/2026 Date of Pronouncement 06/02/2026 ORDER PER CHALLA NAGENDRA PRASAD, JM: This appeal is filed by the assessee against the order of NFAC, Delhi dated 20.02.2025 for the Assessment…

KRISHAN KUMAR BANSAL,DELHI vs. CIT(A), DELHI

In the result, the appeal of the assessee is allowed

ITA 4076/DEL/2024[2017-18]Status: DisposedITAT Delhi03 Feb 2026AY 2017-18

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay[Assessment Year: 2017-18]

Section 143(3)Section 147Section 148Section 151Section 271ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER [Assessment Year: 2017-18] Krishan Kumar Bansal, Sh. Vs. Assessing Officer, Dinesh Kumar Bansal (Legal Ward-46(4), Heir of Late Sh. Krishan Kumar New Delhi Bansal), B-2/24A, Yamuna Vihar, Bhajan Pura, Delhi-110053 PAN :AFBPB2466B (Appellant ) (Respondent) Appellant by Shri Madhur Aggarwal, Adv. Respondent by Shri Om Prakash, Sr. DR Date of Hearing 18.11.2026 Date of Pronouncement 03.02.2026 ORDER PER KRINWANT SAHAY, AM: This appeal by assessee is arising ou…

BHAVIKA BHUWALKA,DELHI vs. INCOME TAX OFFICER, WARD-5(1)(2), NOIDA, NOIDA

In the result, the appeal of the assessee is allowed

ITA 8258/DEL/2025[2013-14]Status: DisposedITAT Delhi30 Jan 2026AY 2013-14

Bench: Shri C.N. Prasad[Assessment Year: 2013-14] Bhavika Bhuwalka Vs. Ito C055, Iind Floor, Preet Ward-5 (1) (2) Vihar, Delhi Noida Pan No. Amnpb8209R Appellant Respondent

Section 147Section 148Section 151Section 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘SMC’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER [Assessment Year: 2013-14] Bhavika Bhuwalka Vs. ITO C055, IInd Floor, Preet Ward-5 (1) (2) Vihar, Delhi Noida PAN No. AMNPB8209R Appellant Respondent Assessee by Sh. Satyajeet Goel, Advocate Revenue by Sh. Manoj Kumar, Sr. DR. Date of Hearing 05.01.2026 Date of Pronouncement 30.01.2026 ORDER PER C.N. PRASAD, JM, This appeal is filed by the assessee against the order of the Ld.Commissioner of Income Tax (Appeals)/ NFAC, Delhi vide order dated 15.10.2025 for the A.Y. 2013-14. 2. The assessee in her appeal…

VIKAS CHANDRA HUF,ALIGARH vs. ITO WARD-4(1)(1), ALIGARH

In the result, the appeal of the assessee is allowed

ITA 450/AGR/2025[2020-21]Status: DisposedITAT Agra21 Jan 2026AY 2020-21

Bench: Shri M. Balaganeshvikas Chandra Huf, Vs. Cit(Appeals), D-117, Ramesh Vihar, Nfac, Delhi Ramghar Road, Aligarh Up (Appellant) (Respondent) Pan: Aakjv9476N Assessee By : Shri Pankaj Garg, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 21/01/2026

For Appellant: Shri Pankaj Garg, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 139(1)Section 147Section 148Section 148ASection 151

…INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER Vikas Chandra HUF, Vs. CIT(Appeals), D-117, Ramesh Vihar, NFAC, Delhi Ramghar Road, Aligarh UP (Appellant) (Respondent) PAN: AAKJV9476N Assessee by : Shri Pankaj Garg, Adv Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 21/01/2026 Date of pronouncement 21/01/2026 O R D E R 1. The appeal in ITA No. 450/AGR/2025 for AY 2020-21, arises out of the order of the National Faceless Appeal Centre, Delhi [hereinafter referred to as „ld. CIT(A)‟, in short] dated 04.08.2025 against the order of assessment passed u/s 147…

SURESH KUMAR,YAMUNANAGAR vs. ITO, W-4, YAMUNANAGAR

In the result, appeal of the assessee is allowed

ITA 390/CHANDI/2023[215-16]Status: DisposedITAT Chandigarh20 Jan 2026

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Ajay Jain,CAFor Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR
Section 143(3)Section 147Section 151Section 28Section 56

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 390/CHD/2023 "नधा"रण वष" / Assessment Year: 2015-16 Shri Suresh Kumar, Vs The ITO, Village – Batholi, Ward No. 4, Yamuna Nagar. Yamuna Nagar. "थायी लेखा सं./PAN NO: BPMPK3081H अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Ajay Jain,CA Revenue by : Shri Vivek Vardhan, Addl. CIT Sr.DR Date of Hearing : 03.09.2025 Date of Pronouncement : 20.01.2026 PHYSICAL HEARING O R D E R PER RAJ P…

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

In the result, both the appeals filed by assessee are allowed

ITA 344/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 143(3)Section 145(3)Section 147Section 148Section 151Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 344 & 343/Agr/2025 Assessment Year: 2013-14 Hardayal Milk Products Private Vs. DCIT, Circle 2(2)(1), Limited, 318, Shambhoo Nagar, Firozabad. Shikohabad. PAN :AABCH7576E (Appellant) (Respondent) Assessee by Sh. Sahib P. Satsangee, C.A. Department by Sh. R.P. Maurya, CIT (A)-1/DR Date of hearing 16.12.2025 Date of pronouncement 29.12.2025 ORDER PER : S. RIFAUR RAHMAN, ACCOUNTANT MEMBER: Both these appeals have been filed by the assessee against the separa…

HARDAYAL MILK PRODUCTS PRIVATE LIMITED,SHIKOHABAD vs. DCIT, CIRCLE-2(2)(1), FIROZABAD, FIROZABAD

In the result, both the appeals filed by assessee are allowed

ITA 343/AGR/2025[2013-14]Status: DisposedITAT Agra29 Dec 2025AY 2013-14

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 143(3)Section 145(3)Section 147Section 148Section 151Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 344 & 343/Agr/2025 Assessment Year: 2013-14 Hardayal Milk Products Private Vs. DCIT, Circle 2(2)(1), Limited, 318, Shambhoo Nagar, Firozabad. Shikohabad. PAN :AABCH7576E (Appellant) (Respondent) Assessee by Sh. Sahib P. Satsangee, C.A. Department by Sh. R.P. Maurya, CIT (A)-1/DR Date of hearing 16.12.2025 Date of pronouncement 29.12.2025 ORDER PER : S. RIFAUR RAHMAN, ACCOUNTANT MEMBER: Both these appeals have been filed by the assessee against the separa…

MANOJ KUMAR AGARWAL,FARUKHABAD vs. ASSESSING OFFICER, FARRUKHABAD

In the result, appeal of the assessee is allowed for AY 2017-18 and appeal of the assessee for AY 2015-16 is partly allowed

ITA 76/AGR/2025[2017-18]Status: DisposedITAT Agra12 Dec 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing)

For Appellant: Shri Swaran Singh, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 143(3)Section 147

…INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “DB”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER (Through virtual hearing) ITA Nos. 54 & 76/AGR/2025 (Assessment Years: 2015-16 &2017-18) Manoj Kumar Agarwal, Vs. AO, 2/25, Lohai Road, NFAC, Farrukhabad, Uttar Delhi Pradesh, UP (Appellant) (Respondent) PAN: AALPA7812P Assessee by : Shri Swaran Singh, Adv Shri Shailesh Gupta, Adv Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 15/09/2025 Date of pronouncement 12/12/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeals in ITA Nos. 54 & 76/AGR/2025 for AYs 2015-16…

MANOJ KUMAR AGARWAL,FARRUKHABAD vs. DCIT CIRCLE-4(2)(1) FARRUKHABAD, FARRUKHABAD

In the result, appeal of the assessee is allowed for AY 2017-18 and appeal of the assessee for AY 2015-16 is partly allowed

ITA 54/AGR/2025[2015-2016]Status: DisposedITAT Agra12 Dec 2025AY 2015-2016

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing)

For Appellant: Shri Swaran Singh, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 143(3)Section 147

…INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “DB”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER (Through virtual hearing) ITA Nos. 54 & 76/AGR/2025 (Assessment Years: 2015-16 &2017-18) Manoj Kumar Agarwal, Vs. AO, 2/25, Lohai Road, NFAC, Farrukhabad, Uttar Delhi Pradesh, UP (Appellant) (Respondent) PAN: AALPA7812P Assessee by : Shri Swaran Singh, Adv Shri Shailesh Gupta, Adv Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 15/09/2025 Date of pronouncement 12/12/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeals in ITA Nos. 54 & 76/AGR/2025 for AYs 2015-16…

PAWAN AGRAWAL,MATHURA vs. INCOME TAX OFFICER 1(3)(1), MATHURA

ITA 386/AGR/2025[2020-21]Status: DisposedITAT Agra26 Nov 2025AY 2020-21

Bench: Shri M. Balaganesh(Through Virtual Hearing)

For Appellant: Shri M. M. Agarwal, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 132Section 147Section 148Section 151

…ITA No. 386/AGR/2025 Pawan Agrwal INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER (Through virtual hearing) ITA No. 386/AGR/2025 (Assessment Year: 2020-21) Pawan Agrwal, 37, Govind Nagar, Mathura, UP (Appellant) PAN: ADSPA3259L Vs. Income Tax Officer, Ward-1(3)(1), Mathura (Respondent) Assessee by : Shri M. M. Agarwal, CA Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 17/11/2025 Date of pronouncement 26/11/2025 ORDER 1. The appeal in ITA No. 386/AGR/2025 for AY 2020-21, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi (hereinafter…

SUDHINDRA PAL SINGH,ETAH vs. INCOME TAX OFFICER WARD-3(2), ETAH, ETAH

In the result, the appeal of the assessee is allowed

ITA 280/AGR/2025[2010-11]Status: DisposedITAT Agra26 Nov 2025AY 2010-11

Bench: Shri M. Balaganesh(Through Virtual Hearing) Sudhindra Pal Singh, Vs. Income Tax Officer, Bara Bhondela, At Bara Ward-3(2), Bhondela, Awagarh, Etah Etah- 207 301, Etah (Appellant) (Respondent) Pan: Ekyps0396P

For Appellant: Shri S. C. Jain, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 144Section 147Section 148Section 151

…INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER (Through virtual hearing) Sudhindra Pal Singh, Vs. Income Tax Officer, Bara Bhondela, at Bara Ward-3(2), Bhondela, Awagarh, Etah Etah- 207 301, Etah (Appellant) (Respondent) PAN: EKYPS0396P Assessee by : Shri S. C. Jain, CA Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 18/11/2025 Date of pronouncement 26/11/2025 O R D E R 1. The appeal in ITA No. 280/AGR/2025 for AY 2010-11, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as „ld. NFAC‟, in short] dated 0…

MADINA RICE MILL PVT. LTD.,HOOGHLY vs. A.C.I.T., CC - 4(4), KOLKATA

In the result, the appeals of the assessee are allowed

ITA 2471/KOL/2024[2017-2018]Status: DisposedITAT Kolkata26 Nov 2025AY 2017-2018

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri S.B. Chakraborthy, DR
Section 133ASection 139(1)Section 143(1)Section 147Section 148Section 151Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JM AND SHRI RAJESH KUMAR, AM ITA No.2467 to 2471/KOL/2024 (Assessment Year:2013-14 to 2017-18) Madina Rice Mill Private Limited ACIT, Central Circle4(4), C/o S.N. Ghosh & Associates, Aaykar Bhawan Poorva., Advocates 2, Garstin Place, 110, Shanti pally, 5 th Floor, 2nd Floor, Suite No.203, Off hare Vs. Eastern Metropolitian By pass, Street, Kolkata-700001, Kolkata-7000107, West Bengal West Bengal (Respondent) (Appellant) PAN No. AAGCM9430R Assessee by : Shri Somnath Ghosh, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing:…

MADINA RICE MILL PVT. LTD.,HOOGHLY vs. A.C.I.T., CC - 4(4), KOLKATA

In the result, the appeals of the assessee are allowed

ITA 2470/KOL/2024[2016-2017]Status: DisposedITAT Kolkata26 Nov 2025AY 2016-2017

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri S.B. Chakraborthy, DR
Section 133ASection 139(1)Section 143(1)Section 147Section 148Section 151Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JM AND SHRI RAJESH KUMAR, AM ITA No.2467 to 2471/KOL/2024 (Assessment Year:2013-14 to 2017-18) Madina Rice Mill Private Limited ACIT, Central Circle4(4), C/o S.N. Ghosh & Associates, Aaykar Bhawan Poorva., Advocates 2, Garstin Place, 110, Shanti pally, 5 th Floor, 2nd Floor, Suite No.203, Off hare Vs. Eastern Metropolitian By pass, Street, Kolkata-700001, Kolkata-7000107, West Bengal West Bengal (Respondent) (Appellant) PAN No. AAGCM9430R Assessee by : Shri Somnath Ghosh, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing:…

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