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.

Sanjivani Shikshan Sansthan, Jaipur vs. ITO WD 6(3), Jaipur

In the result, the appeal of the assessee is partly allowed

ITA 1207/JPR/2024[2016-17]Status: DisposedITAT Jaipur22 Apr 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Rahoan Sogani, C.AFor Respondent: Shri Arvind Kumar, CIT-DR &
Section 144Section 147Section 148Section 151Section 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 1207/JPR/2024 fu/kZkj.k o"kZ@Assessment Year :2016-17. Sanjivani Shikshan Sansthan cuke The ITO, Vs. M-28, Income Tax Colony, Ward -6(3), Tonk Road, jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No. AACAS9956L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :Shri Rahoan Sogani, C.A. jktLo dh vksj ls@Revenue by : Shri Arvind Kumar,…

Assistant Commissioner of Income Tax, Circle-25(1), Delhi vs. Vikas Strips Private Limited, Delhi

In the result, the appeal of the revenue is dismissed and Rule 27

ITA 2811/DEL/2024[2008-09]Status: DisposedITAT Delhi17 Apr 2025AY 2008-09

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaacit, Vs. Vikas Strips Pvt. Ltd, Circle-25(1), 10, Ashoka Park, Rohtak Delhi Road, Delhi (Appellant) (Respondent) Pan: Aabcv7134J

For Appellant: Shri Sandeep Goel, AdvFor Respondent: Shri Amit Katoch, Sr. DR
Section 143(3)Section 148Section 151Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ACIT, Vs. Vikas Strips Pvt. Ltd, Circle-25(1), 10, Ashoka Park, Rohtak Delhi Road, Delhi (Appellant) (Respondent) PAN: AABCV7134J Assessee by : Shri Sandeep Goel, Adv Revenue by: Shri Amit Katoch, Sr. DR Date of Hearing 17/03/2025 Date of pronouncement 17/04/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.2811/Del/2024 for AY 2008-09, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as „ld. NFAC‟, in…

Navratan Management Private Limited, Mumbai vs. Dy.Comm Central Circle 8(4) Mumbai, Mumbai

ITA 3586/MUM/2024[2017-18]Status: DisposedITAT Mumbai04 Apr 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry

Section 132Section 143(1)Section 153ASection 2(14)Section 250Section 56(2)(via)Section 56(2)(vii)Section 56(2)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC", MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA No.3586/M/2024 Assessment Year: 2017-18 M/s. Navratan Management Private Limited, A 205, Godrej Colleseum off Western Express Highway Near Pan Bazar, Sion, Maharashtra - 400 022 PAN: AACCN5861B (Appellant) Vs. Dy. Commissioner, Central Circle 8(4), Room No.658, 6th Floor, Aaykar Bhavan, M.K. Road, Mumbai Maharashtra - 400022 (Respondent) Present for: Assessee by Revenue by Date of Hearing Date of Pronouncement : Shri Dhaval Shah, Ld. A.R. a/w Ms. Tisha Bagh, Ld. A.R. : Shri Kiran Unavekar, Ld…

Anil Kumar Yadav Legal Heir Smt. Long Shree, Mainpuri vs. Income Tax Officer-4(2)(4), Mainpuri

ITA 258/AGR/2024[2011-12]Status: DisposedITAT Agra28 Mar 2025AY 2011-12
For Appellant: Shri Anurga Sinha (Advocate) – Ld. ARFor Respondent: Shri Shailendra Shrivastava - Ld. Sr. DR
Section 143(3)Section 148

…the AO as at ‘A' that it is a fit case for issue of notice u/s 148 of the I.T.Act.”. The approval given in this manner would not stand the scrutiny of law as per the decision of Hon'ble Madhya Pradesh High Court in the case S. Goyanka Lime and Chemicals Ltd. (56 Taxmann.com 390). The revenue's Special Leave Petition against the same has been dismissed by Hon'ble Supreme Court which is reported as 64 Taxmann.com 313. In this decision, Hon'ble High Court dismissed the appeal of the revenue by observing as under: - 7. We have considered the rival contentions and we find that while according sanction, the Joint Commi…

Karan Kant Jain, Agra vs. Income Tax Officer, Ward-3(1), Etah

ITA 209/AGR/2024[2011-12]Status: DisposedITAT Agra28 Mar 2025AY 2011-12

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Naveen Garg (Advocate) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain (CIT) – Ld. DR
Section 144Section 147Section 148Section 151

…dings are liable to be quashed. For the same, Ld. AR ahs referred to various judicial decisions, the copies of which have been placed on record. The same include the decision of Hon’ble Madhya Pradesh High Court in the case S. Goyanka Lime and Chemicals Ltd. (56 Taxmann.com 390). The revenue’s Special Leave Petition has been dismissed by Hon’ble Supreme Court which is reported as 64 Taxmann.com 313. In the said decision, Hon’ble High Court dismissed the appeal of the revenue by observing as under: - 7. We have considered the rival contentions and we find that while according sanction, the Joint Commissioner, Inco…

Resonance Eduventures Limited, Kota vs. ACIT DCIT, Central Circle, Kota

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

ITA 672/JPR/2024[2018-19]Status: DisposedITAT Jaipur10 Mar 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Mahendra Gargieya, Adv. (Thr. V.C)&For Respondent: Smt. Alka Gautam, CIT-DR
Section 143(3)Section 14ASection 153DSection 234DSection 250

…आयकरअ पीलीय अधिकरण] जयपुर न्याय पीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B’, JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 669 to 672/JPR/2024 fu/kZkj.ko"kZ@Assessment Year :2015-16 to 2018-19 Resonance Eduventures Ltd., cuke ACIT/DCIT, Vs. J-2, Main Road, Jawahar Nagar, Central Circle, Kota. Kota. LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No. AADCR 5581 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Shri Mahendra Gargieya, Adv. (Thr. V.C)& Shri Hemang Gargieya,…

Resonance Eduventures Limited, Kota vs. ACIT DCIT, Central Circle, Kota

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

ITA 671/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Mar 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Mahendra Gargieya, Adv. (Thr. V.C)&For Respondent: Smt. Alka Gautam, CIT-DR
Section 143(3)Section 14ASection 153DSection 234DSection 250

…आयकरअ पीलीय अधिकरण] जयपुर न्याय पीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B’, JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 669 to 672/JPR/2024 fu/kZkj.ko"kZ@Assessment Year :2015-16 to 2018-19 Resonance Eduventures Ltd., cuke ACIT/DCIT, Vs. J-2, Main Road, Jawahar Nagar, Central Circle, Kota. Kota. LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No. AADCR 5581 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Shri Mahendra Gargieya, Adv. (Thr. V.C)& Shri Hemang Gargieya,…

Resonance Eduventures Limited, Kota vs. ACIT DCIT, Central Circle, Kota

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

ITA 670/JPR/2024[2016-17]Status: DisposedITAT Jaipur10 Mar 2025AY 2016-17
For Appellant: Shri Mahendra Gargieya, Adv. (Thr. V.C)&For Respondent: Smt. Alka Gautam, CIT-DR
Section 143(3)Section 14ASection 153DSection 234DSection 250

…आयकरअ पीलीय अधिकरण, जयपुर न्याय पीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH 'B', 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. 669 to 672/JPR/2024 निर्धारणवर्ष / Assessment Year :2015-16 to 2018-19 Resonance Eduventures Ltd., J-2, Main Road, Jawahar Nagar, Kota. बनाम Vs. ACIT/DCIT, Central Circle, Kota. स्थायीलेखा सं./ जीआईआरसं. / PAN/GIR No. AADCR 5581 M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assesseeby :Shri Mahendra Gargieya, Adv. (Thr. V.C)& Shri Hem…

Resonance Eduventures Limited, Kota vs. ACIT DCIT, Central Circle, Kota

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

ITA 669/JPR/2024[2015-16]Status: DisposedITAT Jaipur10 Mar 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Mahendra Gargieya, Adv. (Thr. V.C)&For Respondent: Smt. Alka Gautam, CIT-DR
Section 143(3)Section 14ASection 153DSection 234DSection 250

…आयकरअ पीलीय अधिकरण] जयपुर न्याय पीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B’, JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 669 to 672/JPR/2024 fu/kZkj.ko"kZ@Assessment Year :2015-16 to 2018-19 Resonance Eduventures Ltd., cuke ACIT/DCIT, Vs. J-2, Main Road, Jawahar Nagar, Central Circle, Kota. Kota. LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No. AADCR 5581 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Shri Mahendra Gargieya, Adv. (Thr. V.C)& Shri Hemang Gargieya,…

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

…nction 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 Page 66 of 78 ITA Nos 1084 to 1088 and 1207 of 2025 ACE Tyres P Ltd 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…

Ashok Kumar Gupta, Delhi vs. ITO Ward 56(4), Delhi

In the result, the appeal of the assessee is allowed

ITA 3657/DEL/2019[2010-11]Status: DisposedITAT Delhi10 Dec 2024AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshashok Kumar Gupta, Vs. Ito, B-3, West Gorkh Park, Ward-56(4), Shahadra, Delhi New Delhi (Appellant) (Respondent) Pan: Agjpg4741M

For Appellant: Shri Prince Mohan Singh, AdvFor Respondent: Shri Poojan Rana, Sr. DR
Section 143(3)Section 147

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Ashok Kumar Gupta, Vs. ITO, B-3, West Gorkh Park, Ward-56(4), Shahadra, Delhi New Delhi (Appellant) (Respondent) PAN: AGJPG4741M Assessee by : Shri Prince Mohan Singh, Adv Revenue by: Shri Poojan Rana, Sr. DR Date of Hearing 19/11/2024 Date of pronouncement 10/12/2024 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.3657/Del/2019 for AY 2010--11, arises out of the order of the ld. Commissioner of Income Tax (Appeals)-19, New Delhi [hereinafter referred…

Anil Kumar Jain, New Delhi vs. DCIT Central Circle-26, New Delhi

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

ITA 435/DEL/2021[2016-17]Status: DisposedITAT Delhi03 Dec 2024AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

For Appellant: Shri Prem Lamba, CAFor Respondent: Shri Poojan Rana, Sr. DR
Section 132(1)Section 143(1)Section 147Section 148Section 151Section 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 1413 &435/Del/2021 (Assessment Year: 2016-17) Anil Kumar Jain, Vs. DCIT, 4733/22, Prakash Deep Central Circle- Building, 2nd Floor, 26, Darya Ganj, New Delhi New Delhi (Appellant) (Respondent) PAN:AAGPJ2715D Assessee by : Shri Prem Lamba, CA Revenue by: Shri Poojan Rana, Sr. DR Date of Hearing 18/11/2024 Date of pronouncement 03/12/2024 O R D E R PER M. BALAGANESH, A. M.: 1. These appeals in ITA No.1413 &435/Del/2023 for AY 2016-17, arise out of the order…

Anil Kumar Jain, New Delhi vs. DCIT Central Circle-26, New Delhi

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

ITA 1413/DEL/2021[2016-2017]Status: DisposedITAT Delhi03 Dec 2024AY 2016-2017

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

For Appellant: Shri Prem Lamba, CAFor Respondent: Shri Poojan Rana, Sr. DR
Section 132(1)Section 143(1)Section 147Section 148Section 151Section 271(1)(c)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 1413 &435/Del/2021 (Assessment Year: 2016-17) Anil Kumar Jain, Vs. DCIT, 4733/22, Prakash Deep Central Circle- Building, 2nd Floor, 26, Darya Ganj, New Delhi New Delhi (Appellant) (Respondent) PAN:AAGPJ2715D Assessee by : Shri Prem Lamba, CA Revenue by: Shri Poojan Rana, Sr. DR Date of Hearing 18/11/2024 Date of pronouncement 03/12/2024 O R D E R PER M. BALAGANESH, A. M.: 1. These appeals in ITA No.1413 &435/Del/2023 for AY 2016-17, arise out of the order…

ITO, Ward-1(4), Ghaziabad vs. Maya Devi, Ghaziabad

ITA 1739/DEL/2019[2009-10]Status: DisposedITAT Delhi02 Dec 2024AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2009-10 Vs. Ito, Maya Devi, F-71, Patel Nagar, Ward-1(4), Ghaziabad Ghaziabad Pan :Aftpd6087L (Appellant) (Respondent) With Assessment Year: 2009-10 Vs. Maya Devi, Ito, Ward-1(4), F-71, Patel Nagar-Iii, Ghaziabad Ghaziabad Pan :Aftpd6087L (Appellant) (Respondent) Assessee By Sh. Praveen Jain, Adv. Sh. Sandeep Jain, Adv. Department By Sh. B.S. Anand, Sr. Dr Date Of Hearing 26.11.2024 Date Of Pronouncement 02.12.2024 Order

Section 144Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2009-10 Vs. ITO, Maya Devi, F-71, Patel Nagar, Ward-1(4), Ghaziabad Ghaziabad PAN :AFTPD6087L (Appellant) (Respondent) With Assessment Year: 2009-10 Vs. Maya Devi, ITO, Ward-1(4), F-71, Patel Nagar-III, Ghaziabad Ghaziabad PAN :AFTPD6087L (Appellant) (Respondent) Assessee by Sh. Praveen Jain, Adv. Sh. Sandeep Jain, Adv. Department by Sh. B.S. Anand, Sr. DR Date of hearing 26.11.2024 Date of pronouncement 02.12.2024 ORDER PER SATBEER SINGH GO…

Maya Devi, Ghaziabad vs. ITO, Ward-1(4), Ghaziabad

ITA 1698/DEL/2019[2009-10]Status: DisposedITAT Delhi02 Dec 2024AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2009-10 Vs. Ito, Maya Devi, F-71, Patel Nagar, Ward-1(4), Ghaziabad Ghaziabad Pan :Aftpd6087L (Appellant) (Respondent) With Assessment Year: 2009-10 Vs. Maya Devi, Ito, Ward-1(4), F-71, Patel Nagar-Iii, Ghaziabad Ghaziabad Pan :Aftpd6087L (Appellant) (Respondent) Assessee By Sh. Praveen Jain, Adv. Sh. Sandeep Jain, Adv. Department By Sh. B.S. Anand, Sr. Dr Date Of Hearing 26.11.2024 Date Of Pronouncement 02.12.2024 Order

Section 144Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2009-10 Vs. ITO, Maya Devi, F-71, Patel Nagar, Ward-1(4), Ghaziabad Ghaziabad PAN :AFTPD6087L (Appellant) (Respondent) With Assessment Year: 2009-10 Vs. Maya Devi, ITO, Ward-1(4), F-71, Patel Nagar-III, Ghaziabad Ghaziabad PAN :AFTPD6087L (Appellant) (Respondent) Assessee by Sh. Praveen Jain, Adv. Sh. Sandeep Jain, Adv. Department by Sh. B.S. Anand, Sr. DR Date of hearing 26.11.2024 Date of pronouncement 02.12.2024 ORDER PER SATBEER SINGH GO…

Amol Pramod Mahajan, Jalgaon vs. DCIT, Central Circle-1, Nashik

In the result, all the appeals filed by the respective assessees are allowed

ITA 1098/PUN/2024[2019-20]Status: DisposedITAT Pune26 Nov 2024AY 2019-20

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 132Section 139Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1090 to 1098/PUN/2024 Assessment Years : 2011-12 to 2019-20 Amol Pramod Mahajan DCIT, Central Circle 1, Nashik Madhur Urology and Stone Clinic, Vs. Tagore Nagar, Opp. Brooke Bond Colony, Ring Road, Jalgaon – 425001 PAN: AJFPM4677F (Appellant) (Respondent) ITA Nos.1063 to 1065/PUN/2024 Assessment Years : 2013-14 to 2015-16 Priyanvada Amol Mahajan DCIT, Central Circle 1, Nashik Madhur Urology and Stone Clinic, Vs. Tagore Nagar, Opp. Brooke Bond Colony, Ring Road, Jalga…

Amol Pramod Mahajan, Jalgaon vs. DCIT, Central Circle-1, Nashik

In the result, all the appeals filed by the respective assessees are allowed

ITA 1097/PUN/2024[2018-19]Status: DisposedITAT Pune26 Nov 2024AY 2018-19

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 132Section 139Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1090 to 1098/PUN/2024 Assessment Years : 2011-12 to 2019-20 Amol Pramod Mahajan DCIT, Central Circle 1, Nashik Madhur Urology and Stone Clinic, Vs. Tagore Nagar, Opp. Brooke Bond Colony, Ring Road, Jalgaon – 425001 PAN: AJFPM4677F (Appellant) (Respondent) ITA Nos.1063 to 1065/PUN/2024 Assessment Years : 2013-14 to 2015-16 Priyanvada Amol Mahajan DCIT, Central Circle 1, Nashik Madhur Urology and Stone Clinic, Vs. Tagore Nagar, Opp. Brooke Bond Colony, Ring Road, Jalga…

Amol Pramod Mahajan, Jalgaon vs. DCIT, Central Circle-1, Nashik

In the result, all the appeals filed by the respective assessees are allowed

ITA 1096/PUN/2024[2017-18]Status: DisposedITAT Pune26 Nov 2024AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 132Section 139Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1090 to 1098/PUN/2024 Assessment Years : 2011-12 to 2019-20 Amol Pramod Mahajan DCIT, Central Circle 1, Nashik Madhur Urology and Stone Clinic, Vs. Tagore Nagar, Opp. Brooke Bond Colony, Ring Road, Jalgaon – 425001 PAN: AJFPM4677F (Appellant) (Respondent) ITA Nos.1063 to 1065/PUN/2024 Assessment Years : 2013-14 to 2015-16 Priyanvada Amol Mahajan DCIT, Central Circle 1, Nashik Madhur Urology and Stone Clinic, Vs. Tagore Nagar, Opp. Brooke Bond Colony, Ring Road, Jalga…

Amol Pramod Mahajan, Jalgaon vs. DCIT, Central Circle-1, Nashik

In the result, all the appeals filed by the respective assessees are allowed

ITA 1095/PUN/2024[2016-17]Status: DisposedITAT Pune26 Nov 2024AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 132Section 139Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1090 to 1098/PUN/2024 Assessment Years : 2011-12 to 2019-20 Amol Pramod Mahajan DCIT, Central Circle 1, Nashik Madhur Urology and Stone Clinic, Vs. Tagore Nagar, Opp. Brooke Bond Colony, Ring Road, Jalgaon – 425001 PAN: AJFPM4677F (Appellant) (Respondent) ITA Nos.1063 to 1065/PUN/2024 Assessment Years : 2013-14 to 2015-16 Priyanvada Amol Mahajan DCIT, Central Circle 1, Nashik Madhur Urology and Stone Clinic, Vs. Tagore Nagar, Opp. Brooke Bond Colony, Ring Road, Jalga…

Amol Pramod Mahajan, Jalgaon vs. DCIT, Central Circle-1, Nashik

In the result, all the appeals filed by the respective assessees are allowed

ITA 1094/PUN/2024[2015-16]Status: DisposedITAT Pune26 Nov 2024AY 2015-16

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ramnath P Murkunde
Section 132Section 139Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1090 to 1098/PUN/2024 Assessment Years : 2011-12 to 2019-20 Amol Pramod Mahajan DCIT, Central Circle 1, Nashik Madhur Urology and Stone Clinic, Vs. Tagore Nagar, Opp. Brooke Bond Colony, Ring Road, Jalgaon – 425001 PAN: AJFPM4677F (Appellant) (Respondent) ITA Nos.1063 to 1065/PUN/2024 Assessment Years : 2013-14 to 2015-16 Priyanvada Amol Mahajan DCIT, Central Circle 1, Nashik Madhur Urology and Stone Clinic, Vs. Tagore Nagar, Opp. Brooke Bond Colony, Ring Road, Jalga…