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

56 Taxmann.com 390High Court2015#499 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 366,470 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.

Madina Rice Mill Pvt. Ltd., Hooghly vs. A.C.I.T., Central Circle - 4(4), Kolkata

In the result, the appeals of the assessee are allowed

ITA 2469/KOL/2024[2015-2016]Status: DisposedITAT Kolkata26 Nov 2025AY 2015-2016

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 2468/KOL/2024[2014-2015]Status: DisposedITAT Kolkata26 Nov 2025AY 2014-2015

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 2467/KOL/2024[2013-2014]Status: DisposedITAT Kolkata26 Nov 2025AY 2013-2014

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:…

Tribhawan vs. ITO Ward-2, Rewari

In the result, both the appeals of the assessee are allowed

ITA 872/DEL/2025[2011-12]Status: DisposedITAT Delhi19 Nov 2025AY 2011-12

Bench: Shri M. Balaganesh & Shri Sudhir Kumartribhawan, Vs. Ito, C/O Ipso Legal H-35, 1St Ward-2, Rewari Floor, Jangpura Extension, New Delhi- 110014 (Appellant) (Respondent) Pan: Arlpt6268P Assessee By : Ms. Sumangla Saxena, Adv (Vc) Shri Dishant Sethi, Adv Revenue By: Shri Om Prakash, Sr. Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 19/11/2025

For Appellant: Ms. Sumangla Saxena, Adv (VC)For Respondent: Shri Om Prakash, Sr. DR
Section 144Section 147Section 151Section 154

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER Tribhawan, Vs. ITO, C/o IPSO Legal H-35, 1st Ward-2, Rewari Floor, Jangpura Extension, New Delhi- 110014 (Appellant) (Respondent) PAN: ARLPT6268P Assessee by : Ms. Sumangla Saxena, Adv (VC) Shri Dishant Sethi, Adv Revenue by: Shri Om Prakash, Sr. DR Date of Hearing 02/09/2025 Date of pronouncement 19/11/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.872/Del/2025 for AY 2011-12, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [h…

Ace Tyres Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1086/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Sept 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

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 अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad 'DB-B‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President AND Shri Manjunatha, G. Accountant Member आ.अपी.सं / ITA Nos.1084 to 1088 & 1027/Hyd/2025 (निर्धारण वर्ष/Assessment Years: 2014-15 to 2019-20) M/s ACE Tyres (P) Ltd Hyderabad PAN:AADCA2210N (Appellant) Vs. ACIT Central Circle 1(2) Hyderabad (Respondent) निर्धारिती द्वारा /Assessee by: Shri M.V.Prasad, CA राजस्व द्वारा / Revenue by:: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख / Date of hearing: 02/09/2025 घोषणा की त…

Kk Tourist Home, Kannur vs. DCIT Central Circle 2, Kozhikode

ITA 507/COCH/2023[2012-13]Status: DisposedITAT Cochin01 Aug 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Smt. Veni Raj, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 504 to 507/Coch/2023 Assessment Years : 2009-10 to 2012-13 M/s. K.K. Tourist Home, .......... Appellant P P VI 617C Peravoor, Kannur, Kerala. [PAN: AACFK 8452 C] vs. Dy. Commissioner of Income Tax .......... Respondent Central Circle-II, Kozhikode. Appellant by: Shri Arun Raj S, Advocate Respondent by: Smt. Veni Raj, CIT-DR Date of Hearing: 12.06.2025 Date of Pronouncement: 01.08.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the different orders…

M/S Kk Tourist Home, Kannur vs. DCIT Central Circle 2, Kozhikode

ITA 506/COCH/2023[2011-12]Status: DisposedITAT Cochin01 Aug 2025AY 2011-12

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Smt. Veni Raj, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 504 to 507/Coch/2023 Assessment Years : 2009-10 to 2012-13 M/s. K.K. Tourist Home, .......... Appellant P P VI 617C Peravoor, Kannur, Kerala. [PAN: AACFK 8452 C] vs. Dy. Commissioner of Income Tax .......... Respondent Central Circle-II, Kozhikode. Appellant by: Shri Arun Raj S, Advocate Respondent by: Smt. Veni Raj, CIT-DR Date of Hearing: 12.06.2025 Date of Pronouncement: 01.08.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the different orders…

Kk Tourist Home, Kannur vs. DCIT Central Circle 2, Kozhikode

ITA 505/COCH/2023[2010-11]Status: DisposedITAT Cochin01 Aug 2025AY 2010-11

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Smt. Veni Raj, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 504 to 507/Coch/2023 Assessment Years : 2009-10 to 2012-13 M/s. K.K. Tourist Home, .......... Appellant P P VI 617C Peravoor, Kannur, Kerala. [PAN: AACFK 8452 C] vs. Dy. Commissioner of Income Tax .......... Respondent Central Circle-II, Kozhikode. Appellant by: Shri Arun Raj S, Advocate Respondent by: Smt. Veni Raj, CIT-DR Date of Hearing: 12.06.2025 Date of Pronouncement: 01.08.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the different orders…

Kk Tourist Home, Kannur vs. DCIT Central Circle 2, Kozhikode

ITA 504/COCH/2023[2009-10]Status: DisposedITAT Cochin01 Aug 2025AY 2009-10

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Smt. Veni Raj, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 504 to 507/Coch/2023 Assessment Years : 2009-10 to 2012-13 M/s. K.K. Tourist Home, .......... Appellant P P VI 617C Peravoor, Kannur, Kerala. [PAN: AACFK 8452 C] vs. Dy. Commissioner of Income Tax .......... Respondent Central Circle-II, Kozhikode. Appellant by: Shri Arun Raj S, Advocate Respondent by: Smt. Veni Raj, CIT-DR Date of Hearing: 12.06.2025 Date of Pronouncement: 01.08.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the different orders…

Kalinga Guest House and Resorts, Angul vs. Income Tax Officer, Angul Ward, Angul

In the result both appeals of the assessee are allowed

ITA 249/CTK/2025[2013-14]Status: DisposedITAT Cuttack15 Jul 2025AY 2013-14

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.249 & 241/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2013-2014 & 2014-2015) Kalinga Guest House & Resorts Vs Ito, Angul Ward, Angul C/O: Kamlesh Construction (P) Ltd Near Fci Chowk, Kulad, Po/Ps/Dist : Angul-759145 Pan No. :Aalfk 7123 P (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri P.K.Mishra, Himanshu Jena & Narahari Swain, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 15/07/2025 घोषणा की तारीख/Date Of Pronouncement : 15/07/2025

For Appellant: Shri P.K.Mishra, Himanshu Jena &For Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 148Section 151

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA Nos.249 & 241/CTK/2025 (नििाारण वर्ा / Assessment Year : 2013-2014 & 2014-2015) Kalinga Guest House And Resorts Vs ITO, Angul Ward, Angul C/o: Kamlesh Construction (P) Ltd Near FCI Chowk, Kulad, PO/PS/Dist : Angul-759145 PAN No. :AALFK 7123 P (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assess…

Jaiprakash Yadav, Alwar vs. Income Tax Officer, WD, Behror

In the result, the appeal of the assessee is allowed

ITA 18/JPR/2025[2016-17]Status: DisposedITAT Jaipur15 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Pranav Yadav, Adv. (Thr.VC)For Respondent: Shri Gaurav Awasthi, JCIT, Sr. DR
Section 147Section 148Section 151Section 56(2)(vii)Section 69Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 18/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke Jaiprakash Yadav ITO, Vs. NH 8 Near Maharaja Hotel Ward, Behror Dughera, Dooghera, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ANQPY8792C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Pranav Yadav, Adv. (Thr.VC) jktLo dh vksj ls@ Revenue by :…

ITO, New Delhi vs. M/S. Antriksh Growth Fund Ltd., New Delhi

In the result, the cross objection filed by the assessee is

ITA 397/DEL/2016[2006-07]Status: DisposedITAT Delhi27 Jun 2025AY 2006-07

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.397/Del/2016 िनधा"रणवष"/Assessment Years:2006-07 बनाम Ito, M/S Antriksh Growth Fund Ltd., Ward-2(4), Vs. Ap09, Shalimar Bagh, Room No.398A, 3Rd Floor, New Delhi. Central Revenue Building, I.P. Estate, New Delhi. Pan No.Aacca3522C अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection No.155/Del/2019 (Arising Out Of I.T.A No.397/Del/2016) िनधा"रणवष"/Assessment Years:2006-07 बनाम M/S Antriksh Growth Fund Ltd., Ito, Ap09, Shalimar Bagh, Vs. Ward-2(4), Room No.398A, 3Rd Floor, New Delhi. Central Revenue Building, I.P. Estate, Pan No.Aacca3522C New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 147Section 151Section 263Section 292BSection 68

…ITA No.397/Del/2016 & CO No.155/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.397/Del/2016 िनधा"रणवष"/Assessment Years:2006-07 बनाम ITO, M/s Antriksh Growth Fund Ltd., Ward-2(4), Vs. AP09, Shalimar Bagh, Room No.398A, 3rd Floor, New Delhi. Central Revenue Building, I.P. Estate, New Delhi. PAN No.AACCA3522C अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection No.155/Del/2019 (Arising out of I.T.A No.397/Del/2016) िनधा"रणवष"/Assessment Years:2006-07 बनाम M/s Antriksh Growth Fund L…

Smt..Anuradha, Pathankot vs. Income Tax Officer Ward-6(1), Pathankot

In the result the appeal of the assessee is allowed

ITA 437/ASR/2024[2012-13]Status: DisposedITAT Amritsar24 Jun 2025AY 2012-13

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

Section 133(6)Section 147Section 148Section 151(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER I.T.A. No. 437/Asr/2024 Assessment Year: 2012-13 Anuradha, Jaini Tharial Vs. ITO, Ward-6(1), Madhopur Pathankot Punjab. Pathankot. [PAN:-ASFPA8837N] (Appellant) (Respondent) Appellant by Sh. Swaran Singh, CA. Respondent by Sh. Charan Dass, Sr. DR Date of Hearing 29.05.025 24.06.2025 Date of Pronouncement ORDER Per: Udayan Dasgupta, J.M.: This appeal filed by assessee against order of Ld. CIT (A), NFAC, Delhi, passed u/s 250 dated 15.04.2024 emanated from…

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…

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…

Navratan Management Pvt Ltd, Mumbai vs. Dy. Comm. Central Circle 8(4), Mumbai

In the result, both the appeals of the assessee are allowed

ITA 4003/MUM/2024[2018-19]Status: DisposedITAT Mumbai20 May 2025AY 2018-19

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

For Appellant: Shri Dhaval Shah, A/RFor Respondent: Shri Ajay Chandra, CIT, D/R
Section 132Section 153D

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER I.T.A. No. 4000/Mum/2024 Assessment Year: 2017-18 Rajlaxmi Retail Pvt. Ltd. A 205, Godrej Collesum off Western Express Highway Near Pan Bazar Sion Maharashtra - 400022 [PAN: AAECR1290C] अपीलार्थी/ (Appellant) Vs Dy. Comm Central Circle - 8(4), Mumbai प्रत्यर्थी/ (Respondent) I.T.A. No. 4003/Mum/2024 Assessment Year: 2018-19 Navratan Management Pvt. Ltd. A 205, Godrej Collesum off Western Express Highway Ne…

Rajlaxmi Retail Pvt. Ltd., Mumbai vs. Dy.Comm Central Circle 8(4), Mumbai

In the result, both the appeals of the assessee are allowed

ITA 4000/MUM/2024[2017-18]Status: DisposedITAT Mumbai20 May 2025AY 2017-18

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

For Appellant: Shri Dhaval Shah, A/RFor Respondent: Shri Ajay Chandra, CIT, D/R
Section 132Section 153D

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER I.T.A. No. 4000/Mum/2024 Assessment Year: 2017-18 Rajlaxmi Retail Pvt. Ltd. A 205, Godrej Collesum off Western Express Highway Near Pan Bazar Sion Maharashtra - 400022 [PAN: AAECR1290C] अपीलार्थी/ (Appellant) Vs Dy. Comm Central Circle - 8(4), Mumbai प्रत्यर्थी/ (Respondent) I.T.A. No. 4003/Mum/2024 Assessment Year: 2018-19 Navratan Management Pvt. Ltd. A 205, Godrej Collesum off Western Express Highway Ne…

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…