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.

Arvind Mohanlal Jain, Mumbai vs. CIT (A)-3, Thane

In the result, we quash the reassessment initiation

ITA 1798/MUM/2020[2008-09]Status: DisposedITAT Mumbai15 Dec 2022AY 2008-09

Bench: Shri Prashant Maharishi, Am Arvind Mohanlal Jain Cit(A)-3 Flat No.304, Room No-30, D-Wing, Vishwanath Nagar, B-Wing, Asher It Park, Vs. Gandhi Chowk, Wagle Industrial Estate, Kulgaon, Badlapur (E) Thane 400 604 Mumbai-421 503 (Appellant) (Respondent) Pan No. Aarpj2456J

For Appellant: Shri Piyush Chhajed, ARFor Respondent: Shri Ujjawal Chavan, SR AR
Section 139(1)Section 143(2)Section 143(3)Section 148Section 234ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM Arvind Mohanlal Jain CIT(A)-3 Flat No.304, Room No-30, D-wing, Vishwanath Nagar, B-Wing, Asher IT Park, Vs. Gandhi Chowk, Wagle Industrial Estate, Kulgaon, Badlapur (E) Thane 400 604 Mumbai-421 503 (Appellant) (Respondent) PAN No. AARPJ2456J Assessee by : Shri Piyush Chhajed, AR Revenue by : Shri Ujjawal Chavan, SR AR Date of hearing: 20.09.2022 Date of pronouncement : 15.12.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by assessee against Appellate order passed by the Commissioner of Income-tax…

Shri Hitesh Himmatlal Savani, Surat vs. Income Tax Officer Ward 3(2)(3), Surat

In the result, the ground No

ITA 347/SRT/2017[2007-08]Status: DisposedITAT Surat30 Sept 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Shri Hitesh Himmatlal Savani, I.T.O. 20-21, Keshav Park Society, Ved Ward-3(2)(3), Vs. Road, Surat-395008. Aayakar Bhavan, Majura Pan No. Bijps 5821 H Gate, Surat. Appellant/ Assessee Respondent/ Revenue

Section 131Section 133ASection 143(1)Section 147Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Physical hearing) Shri Hitesh Himmatlal Savani, I.T.O. 20-21, Keshav Park Society, Ved Ward-3(2)(3), Vs. Road, Surat-395008. Aayakar Bhavan, Majura PAN No. BIJPS 5821 H Gate, Surat. Appellant/ assessee Respondent/ revenue Assessee represented by Shri P M Jagasheth, CA Department represented by Shri Vinod Kumar, Sr.DR Date of hearing 01/07/2022 Date of pronouncement 30/09/2022 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by…

DCIT Cen Cir 5(1), Mumbai vs. Martand Properties Ltd, Mumbai

In the result, all the appeals filed by the department are dismissed and all the Cross objections filed by the assessee are also dismissed

ITA 465/MUM/2018[2010-11]Status: DisposedITAT Mumbai08 Aug 2022AY 2010-11

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri T. Shankar &
Section 132(1)Section 143(3)Section 147Section 148Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 458, 459 & 460/MUM/2018 (A.Y: 2007-08, 2008-09 & 2009-10) DCIT, Central Circle – 5(1) v. M/s. Reva Properties Ltd., Room No. 1928, 19th Floor 324, Master Mind – IV Air India Building, Nariman Point Royal palms, Aarey Milk Colony Goregaon (E), Mumbai - 400065 Mumbai – 400 021 PAN: AABCR9185P (Appellant) (Respondent) C.O. Nos. 182, 183 & 184/Mum/2018 [ARISING OUT OF ITA NOs. 458, 459 & 460/MUM/2018 (A.Y: 2007-08, 2008-09 & 2009-10)] M/s. Reva Propert…

DCIT Cen Cir 5(1), Mumbai vs. Martand Properties Ltd, Mumbai

In the result, all the appeals filed by the department are dismissed and all the Cross objections filed by the assessee are also dismissed

ITA 464/MUM/2018[2009-10]Status: DisposedITAT Mumbai08 Aug 2022AY 2009-10

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri T. Shankar &
Section 132(1)Section 143(3)Section 147Section 148Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 458, 459 & 460/MUM/2018 (A.Y: 2007-08, 2008-09 & 2009-10) DCIT, Central Circle – 5(1) v. M/s. Reva Properties Ltd., Room No. 1928, 19th Floor 324, Master Mind – IV Air India Building, Nariman Point Royal palms, Aarey Milk Colony Goregaon (E), Mumbai - 400065 Mumbai – 400 021 PAN: AABCR9185P (Appellant) (Respondent) C.O. Nos. 182, 183 & 184/Mum/2018 [ARISING OUT OF ITA NOs. 458, 459 & 460/MUM/2018 (A.Y: 2007-08, 2008-09 & 2009-10)] M/s. Reva Propert…

DCIT CC-5(1), Mumbai vs. Reva Properties Limited, Mumbai

In the result, all the appeals filed by the department are dismissed and all the Cross objections filed by the assessee are also dismissed

ITA 460/MUM/2018[2009-10]Status: DisposedITAT Mumbai08 Aug 2022AY 2009-10

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri T. Shankar &
Section 132(1)Section 143(3)Section 147Section 148Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 458, 459 & 460/MUM/2018 (A.Y: 2007-08, 2008-09 & 2009-10) DCIT, Central Circle – 5(1) v. M/s. Reva Properties Ltd., Room No. 1928, 19th Floor 324, Master Mind – IV Air India Building, Nariman Point Royal palms, Aarey Milk Colony Goregaon (E), Mumbai - 400065 Mumbai – 400 021 PAN: AABCR9185P (Appellant) (Respondent) C.O. Nos. 182, 183 & 184/Mum/2018 [ARISING OUT OF ITA NOs. 458, 459 & 460/MUM/2018 (A.Y: 2007-08, 2008-09 & 2009-10)] M/s. Reva Propert…

DCIT CC-5(1), Mumbai vs. Reva Properties Limited, Mumbai

In the result, all the appeals filed by the department are dismissed and all the Cross objections filed by the assessee are also dismissed

ITA 459/MUM/2018[2008-09]Status: DisposedITAT Mumbai08 Aug 2022AY 2008-09

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri T. Shankar &
Section 132(1)Section 143(3)Section 147Section 148Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 458, 459 & 460/MUM/2018 (A.Y: 2007-08, 2008-09 & 2009-10) DCIT, Central Circle – 5(1) v. M/s. Reva Properties Ltd., Room No. 1928, 19th Floor 324, Master Mind – IV Air India Building, Nariman Point Royal palms, Aarey Milk Colony Goregaon (E), Mumbai - 400065 Mumbai – 400 021 PAN: AABCR9185P (Appellant) (Respondent) C.O. Nos. 182, 183 & 184/Mum/2018 [ARISING OUT OF ITA NOs. 458, 459 & 460/MUM/2018 (A.Y: 2007-08, 2008-09 & 2009-10)] M/s. Reva Propert…

DCIT CC-5(1), Mumbai vs. Reva Properties Limited, Mumbai

In the result, all the appeals filed by the department are dismissed and all the Cross objections filed by the assessee are also dismissed

ITA 458/MUM/2018[2007-08]Status: DisposedITAT Mumbai08 Aug 2022AY 2007-08

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri T. Shankar &
Section 132(1)Section 143(3)Section 147Section 148Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 458, 459 & 460/MUM/2018 (A.Y: 2007-08, 2008-09 & 2009-10) DCIT, Central Circle – 5(1) v. M/s. Reva Properties Ltd., Room No. 1928, 19th Floor 324, Master Mind – IV Air India Building, Nariman Point Royal palms, Aarey Milk Colony Goregaon (E), Mumbai - 400065 Mumbai – 400 021 PAN: AABCR9185P (Appellant) (Respondent) C.O. Nos. 182, 183 & 184/Mum/2018 [ARISING OUT OF ITA NOs. 458, 459 & 460/MUM/2018 (A.Y: 2007-08, 2008-09 & 2009-10)] M/s. Reva Propert…

Patel Ambalal Laxmandas Ni Co., Ahmedabad vs. The ACIT, Central Circle-2(3), Ahmedabad

In the result, all the appeals filed by the Assessee are hereby dismissed

ITA 1018/AHD/2019[2011-12]Status: DisposedITAT Ahmedabad22 Jul 2022AY 2011-12
For Appellant: Shri Suresh Gandhi, A.RFor Respondent: Shri V.K. Singh, Sr.D.R
Section 131Section 133ASection 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos. 1014, 1016 & 1018/Ahd/2019 Assessment Years 2009-10 to 2011-12 Patel Ambalal The Asst.CIT, Laxmandas Ni Co. 297, Central Circle-2(3), Sahjanand Market, 1st Vs Ahmedabad Floor, Pankor Naka, (Respondent) Ratanpole, Ahmedabad- 380001 PAN No: AAHPF1818J (Appellant) Appellant by : Shri Suresh Gandhi, A.R. Respondent by : Shri V.K. Singh, Sr.D.R. Date of hearing : 13-06-2022 Date of pronouncement : 22-07-2022 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICI…

Patel Ambalal Laxmandas Ni Co., Ahmedabad vs. The ACIT, Central Circle-2(3), Ahmedabad

In the result, all the appeals filed by the Assessee are hereby dismissed

ITA 1016/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad22 Jul 2022AY 2010-11
For Appellant: Shri Suresh Gandhi, A.RFor Respondent: Shri V.K. Singh, Sr.D.R
Section 131Section 133ASection 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos. 1014, 1016 & 1018/Ahd/2019 Assessment Years 2009-10 to 2011-12 Patel Ambalal The Asst.CIT, Laxmandas Ni Co. 297, Central Circle-2(3), Sahjanand Market, 1st Vs Ahmedabad Floor, Pankor Naka, (Respondent) Ratanpole, Ahmedabad- 380001 PAN No: AAHPF1818J (Appellant) Appellant by : Shri Suresh Gandhi, A.R. Respondent by : Shri V.K. Singh, Sr.D.R. Date of hearing : 13-06-2022 Date of pronouncement : 22-07-2022 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICI…

Patel Ambalal Laxmandas Ni Co., Ahmedabad vs. The ACIT, Central Circle-2(3), Ahmedabad

In the result, all the appeals filed by the Assessee are hereby dismissed

ITA 1014/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad22 Jul 2022AY 2009-10
For Appellant: Shri Suresh Gandhi, A.RFor Respondent: Shri V.K. Singh, Sr.D.R
Section 131Section 133ASection 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos. 1014, 1016 & 1018/Ahd/2019 Assessment Years 2009-10 to 2011-12 Patel Ambalal The Asst.CIT, Laxmandas Ni Co. 297, Central Circle-2(3), Sahjanand Market, 1st Vs Ahmedabad Floor, Pankor Naka, (Respondent) Ratanpole, Ahmedabad- 380001 PAN No: AAHPF1818J (Appellant) Appellant by : Shri Suresh Gandhi, A.R. Respondent by : Shri V.K. Singh, Sr.D.R. Date of hearing : 13-06-2022 Date of pronouncement : 22-07-2022 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICI…

DCIT CC-5(1), Mumbai vs. Archive Realty Developers Limited, Mumbai

In the result, appeal filed by the Revenue is dismissed and cross objection filed by the assessee is allowed

ITA 456/MUM/2018[2008-09]Status: DisposedITAT Mumbai06 Jul 2022AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bledcit, Central Circle – 5(1) V. M/S. Archive Realty Developers Ltd., Room No. 1928, 19Th Floor 324, Master Mind-Iv, Royal Palms Air India Building Aarey Milk Colony, Goregaon (E) Nariman Point Mumbai - 400065 Mumbai – 400 021 Pan: Aagca5488D (Appellant) (Respondent)

For Appellant: Shri Vijay MehtaFor Respondent: Smt. Shailja Rai
Section 132(1)Section 143(3)Section 148Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER DCIT, Central Circle – 5(1) v. M/s. Archive Realty Developers Ltd., Room No. 1928, 19th Floor 324, Master Mind-IV, Royal Palms Air India Building Aarey Milk Colony, Goregaon (E) Nariman Point Mumbai - 400065 Mumbai – 400 021 PAN: AAGCA5488D (Appellant) (Respondent) C.O. No. 180/Mum/2018 [ARISING OUT OF ITA NO. 456/MUM/2018 (A.Y: 2008-09)] M/s. Archive Realty Developers Ltd., v. DCIT, Central Circle – 5(1) 324, Master Mind-IV, Royal Palms Room No. 1…

M/S. Kedar Cotton Industries, Mehsana vs. DCIT, Mehsana Circle, Mehsana

In the result, the appeal filed by the assessee is allowed

ITA 531/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad17 Jun 2022AY 2010-11

Bench: Shri P.M. Jagtap, Vice- & Ms. Madhumita Royassessment Year : 2010-11 M/S. Kedar Cotton Industries, Deputy Commissioner Of Survey No.50/1, Vs Income-Tax, At. Post Budasan, Mehsana Circle, Tal. Kadi, Mehsana Mehsana Pan : Aadfk 2494 F अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Hem Chhajed, Ca Revenue By : Shri Abhimanyu Singh Yadav, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 07/06/2022 घोषणा क" तार"ख /Date Of Pronouncement: 17/06/2022 आदेश/O R D E R Per P.M. Jagtap, Vice-: This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income-Tax (Appeals), Gandhinagar, Ahmedabad (“Cit(A)” In Short) Dated 20.02.2019. 2. The Relevant Facts Of The Case Giving Rise To This Appeal Are That The Assessee Is A Partnership Firm Which Is Engaged In The Business Of Ginning & Pressing Of Cotton. The Return Of Income For The Year Under Consideration Was Filed By It On 23.09.2010 Declaring A Total Income Of Rs.5,14,300/-. The Said Return Was Selected For Scrutiny & In The Assessment Originally Completed Under Section 143(3) Of The Income-Tax Act, 1961 (“The Act” In Short) Vide Order Dated 26.03.2013, Total Income Of The Assessee Was Determined By The Assessing Officer At Rs.3,84,53,522/- After Making An Addition Of Rs.3,79,39,222/-. Against The Said Order Passed By The Assessing Officer Under Section 143(3) Of The Act, An Appeal Was Preferred By The Assessee Before The Learned Cit(A) Who Allowed The Said Kedar Cotton Industries Vs. Dcit Ay : 2010-11 2

For Appellant: Shri Hem Chhajed, CAFor Respondent: Shri Abhimanyu Singh Yadav, Sr. DR
Section 143(3)Section 148Section 68

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘बी’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD ] ] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND MS. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year : 2010-11 M/s. Kedar Cotton Industries, Deputy Commissioner of Survey No.50/1, Vs Income-tax, At. Post Budasan, Mehsana Circle, Tal. Kadi, Mehsana Mehsana PAN : AADFK 2494 F अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Hem Chhajed, CA Revenue by : Shri Abh…

The Amravati People Co-Op Bank Ltd ( Now Merged in the Cosmos Co-Op Bank Ltd), Amaravati vs. D.C.I.T. Amravati Circle, Amaravati

ITA 309/NAG/2015[2008-09]Status: DisposedITAT Nagpur09 May 2022AY 2008-09

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकरअपीलसं. / Ita No. 309/Nag/2015 "नधा"रणवष" / Assessment Year : 2008-09 The Amravati Peoples Co-Op. Bank Limited (Now Merged In The Cosmos Co-Op. Bank Ltd.) C/O. Cosmos Co-Op Bank Ltd. Jawahar Road, Amravati-444601. Pan : Aaact5899B .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Amravati Circle, Amravati. ……""यथ" / Respondent Assessee By : Shri S.G. Gandhi, Ar Revenue By : Smt. Agnes P. Thomas, Dr सुनवाईक"तार"ख / Date Of Hearing : 18.02.2022 घोषणाक"तार"ख / Date Of Pronouncement : 09.05.2022

For Appellant: Shri S.G. Gandhi, ARFor Respondent: Smt. Agnes P. Thomas, DR
Section 143(3)Section 151

…ction in the mechanical manner, without application of mind toaccord 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 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 consid…

Shri Harjinder Singh, Bathinda vs. Income Tax Officer, Ward-2(1), Bathinda

ITA 141/ASR/2018[2009-10]Status: DisposedITAT Amritsar21 Feb 2022AY 2009-10

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Rohit Mehra, CIT DR
Section 131(1)Section 147Section 148Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. RAVISH SOOD, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. No. 141/(Asr)/2018 Assessment Year: 2009-10 Sh. Harjinder Singh Vs. The Income Tax Officer, S/o Harbhajan Singh Ward-2(1), Bathinda Near Jaitu Road, Goniana Khurd, Bathinda [PAN: GVYPS 3845C] (Appellant) (Respondent) Appellant by : Sh. P. N. Arora, Adv. Respondent by : Sh. Rohit Mehra, CIT DR Date of Hearing: 21.12.2021 Date of Pronouncement: 21.02.2022 ORDER PER RAVISH SOOD, JM The present appeal filed by the assessee is directed against the ord…

Som Raj, Pathankot vs. The Income Tax Officer, Pathankot

ITA 628/ASR/2016[2010-11]Status: DisposedITAT Amritsar21 Feb 2022AY 2010-11

Bench: Shri. Ravish Sood & Dr. M. L. Meena

For Appellant: Shri. P. N. Arora, AdvFor Respondent: Shri. Rohit Mehra, CIT DR
Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SHRI. RAVISH SOOD, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. No. 628/ASR/2016 (Assessment Year: 2010-11) Som Raj, Vs. Income Tax Officer, S/o. Prakash Chand, Ward-6(3), Pathankot Village & Post Office Taragarh, Near HDFC Bank, Tehsil & Distt. Pathankot PAN: AHNPB0637N (Appellant) (Respondent) Assessee by : Shri. P. N. Arora, Adv Revenue by: Shri. Rohit Mehra, CIT DR Date of Hearing 21/12/2021 Date of pronouncement 21/02/2022 O R D E R PER RAVISH SOOD, JM The present appeal filed by the assessee is directed against th…

Alankar Commodeal (P) Ltd., Kolkata vs. ITO, Ward - 4(3), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 1257/KOL/2018[2009-10]Status: DisposedITAT Kolkata01 Feb 2022AY 2009-10

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.1257/Kol/2018 Assessment Year: 2009-10 Alankar Commodeal (P) Ltd..........................................…………………….……Appellant C/O Ca Bal Kishan Kedia, Bansal Complex, 1St Floor, Ram Nivas Talkies Chowk, Raigarh, Chhattisgarh-496001. [Pan: Aahca1771G] Vs. Ito, Ward-4(3), Kolkata…………….…..…...............……........……...…..…..Respondent Appearances By: Shri Sunil Kr. Agarwal, Advocate, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 16, 2021 Date Of Pronouncing The Order : February 01, 2022 Hearing Through Video Conferencing Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 04.04.2018 Of The Commissioner Of Income Tax (Appeals)-2, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act(Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. That Under The Facts & Circumstances Of The Case, The Ld. Cit(A) Erred In Passing Order Ex-Parte. 2. That Under The Facts & In The Circumstances Of The Case, The Notice Issued U/S 148 Of The Income Tax Act, 1961 Is Bad In Law & Hence The Consequential Reassessment Order Is Also Illegal & Needs To Be Annulled. 3. That Under The Facts & Circumstances Of The Case, The Ld. Cit(A) Erred In Confirming The Addition Of A Sum Of Rs.2,50,50,000/- For The Share Capital Raised By The Assessee, Holding The Same To Be Unexplained Cash-Credit In Terms Of Sec.68 Of The Income Tax Act, 1961. The Addition Is Unjustified & Need To Be Deleted. 4. That The Appellant Craves Leave To Add, Alter, Amend Or Withdraw Any Ground Or Grounds Of Appeal Before Or At The Time Of Hearing.”

Section 147Section 148Section 151(2)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” (Virtual Court Hearing) BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rajesh Kumar, Accountant Member I.T.A. No.1257/Kol/2018 Assessment Year: 2009-10 Alankar Commodeal (P) Ltd..........................................…………………….……Appellant C/o CA Bal Kishan Kedia, Bansal Complex, 1st Floor, Ram Nivas Talkies Chowk, Raigarh, Chhattisgarh-496001. [PAN: AAHCA1771G] vs. ITO, Ward-4(3), Kolkata…………….…..…...............……........……...…..…..Respondent Appearances by: Shri Sunil Kr. Agarwal, Advocate, appeared on behalf of the appellant. Smt. Ranu Biswas, Addl. C…

Bansal Rice Traders, Sangrur vs. ITO-Ward, Sangrur

In the result, appeal of the assessee is allowed

ITA 90/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh31 Jan 2022AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Sr. DR
Section 144Section 148

…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 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 consi…

Smt. Manju Devi Kalal, Jaipur vs. Income Tax Officer, Ward-4-3, Jaipur

In the result, this appeal of the assessee is allowed

ITA 50/JPR/2019[2007-08]Status: DisposedITAT Jaipur23 Nov 2021AY 2007-08

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 50/Jp/2019 Assessment Year: 2007-08 Smt. Manju Devi Kalal, Cuke I.T.O. Vs. C/O-Pankaj Prince & Associates, Ward- 4(3), S-2, Shreeji Chambers, 6B, Purohit Jaipur. Ji Ka Bagh, Gopinath Marg, Near Sbi, M.I. Road, Jaipur. Pan No.: Akdpk 6807 E Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Pankaj Kumar Garg (Ca) Jktlo Dh Vksj Ls@ Revenue By :Smt.Monisha Choudhary (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 13/10/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 23 /11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Jaipur Dated 23/03/2018 For The A.Y. 2007-08. Following Grounds Have Been Taken By The Assessee:

For Appellant: Shri Pankaj Kumar Garg (CA)For Respondent: Smt.Monisha Choudhary (Addl.CIT)
Section 147Section 148Section 151Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 50/JP/2019 Assessment Year: 2007-08 Smt. Manju Devi Kalal, cuke I.T.O. Vs. C/o-Pankaj Prince & Associates, Ward- 4(3), S-2, Shreeji Chambers, 6B, Purohit Jaipur. Ji Ka Bagh, Gopinath Marg, Near SBI, M.I. Road, Jaipur. PAN No.: AKDPK 6807 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Pankaj Kumar Garg (CA) jktLo dh vks…

Exult It Services Pvt. Ltd. (Formerly Known As Willis India Brokers Pvt Ltd.), Mumbai vs. ITO 14 (3)(4), Mumbai

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

ITA 7276/MUM/2018[2009-10]Status: DisposedITAT Mumbai30 Sept 2021AY 2009-10

Bench: Sri Mahavir Singh, Vp & Sri M Balaganesh, Am आयकर अपीऱ सुं./ Ita No. 7276/Mum/2018 (ननधाायण वषा / Assessment Year 2009-10) Exult It Services Pvt. Ltd. The Income Tax Officer (Formerly Known As Willis Ward 14(3)(4) Ab 540, 5Th Floor, Aayakar India Insurance Brokers Pvt. Ltd.) Bhavan, Mumbai-400 020 बनाम/ 2Nd Floor Commercial Union Vs. House, 9, Wallace Street, Fort: 400 001 (अपीऱार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी ऱेखा सुं./Pan No. Aaacw3235A अऩीराथी की ओय से / Appellant By : Shri Ketan Ved, Ar प्रत्मथी की ओय से / Respondent By : Shri Sumit Kumar, Dr सुनवाई की तायीख / Date Of Hearing: 24.08.2021 घोषणा की तायीख / Date Of Pronouncement : 30.09.2021 आदेश / O R D E R महावीर ससुंह, उपाध्यऺ के द्वारा / Per Mahavir Singh, Vp:

For Appellant: Shri Ketan Ved, ARFor Respondent: Shri Sumit Kumar, DR
Section 143(3)Section 147Section 148Section 151(1)

…आयकर अपीऱीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री भहावीय ससिंह, उऩाध्मऺ एविं श्री एभ फारगणेश, रेखा सदस्म के सभऺ । BEFORE SRI MAHAVIR SINGH, VP AND SRI M BALAGANESH, AM आयकर अपीऱ सुं./ ITA No. 7276/Mum/2018 (ननधाायण वषा / Assessment Year 2009-10) Exult IT Services Pvt. ltd. The Income Tax Officer (formerly known as Willis Ward 14(3)(4) AB 540, 5th Floor, Aayakar India Insurance Brokers Pvt. Ltd.) Bhavan, Mumbai-400 020 बनाम/ 2nd Floor Commercial Union Vs. House, 9, Wallace Street, Fort: 400 001 (अपीऱार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी ऱेखा सुं…

Jap Infracon Pvt Ltd., Mumbai vs. ITO 12 (3)(1), Mumbai

In the result, the appeal of assessee is allowed

ITA 8038/MUM/2019[2010-11]Status: DisposedITAT Mumbai29 Sept 2021AY 2010-11

Bench: Sri Mahavir Singhaayakr Apila Sam./ Ita No. 8038/Mum/2019 (Inaqa-Arna Baya- / Assessment Year 2010-11) Jap Infracon Pvt. Ltd. The Income Tax Officer, Ward-12(3)(1) B-102, Twinkle Apt, New Link Vs. Mumbai-400 020 Road, Lokhandwala Complex, Andheri (W), Mumbai-400 053 .. (Apilaaqai- / Appellant) (P`%Yaqaai- / Respondent) स्थामी रेखा िं./Pan No. Aaacp3809P अऩीराथी की ओय े / Appellant By : S/Shri R C Jain & Ajay Daga प्रत्मथी की ओय े / Respondent By : Smt. Smita Verma, Dr स नवाई की तारीख / Date Of Hearing: 29.09.2021 घोषणा की तारीख / Date Of Pronouncement : 29.09.2021 Aadosa / O R D E R भहावीय स िंह, उऩाध्मक्ष के द्वाया / Per Mahavir Singh, Vp: This Appeal Of The Assessee Is Arising Out Of Order Of The Commissioner Of Income Tax (Appeals)]-21, Mumbai [In Short Cit(A)], In Appeal No. Cit(A)-21/It-873/Ito-12(3)(1)/2017-18 Vide Dated 24.09.2019. The Assessment Was Framed By The Income Tax Officer, Ward 12(3)(1), Mumbai (In Short Ito/ Ao) For The A.Y. 2010-11 Vide Order Dated 31.12.2016 Under Section 143(3) Read With Section 147 Of The Income-Tax Act, 1961 (Hereinafter „The Act‟). 2. The First Issue In This Appeal Of Assessee Is Against The Order Of Cit(A) Upholding The Validity Of Assessment Of 2 Jap Infracon Pvt. Ltd.; Ay 10-11 Jurisdiction Under Section 147 Of The Act. For This Assessee Has Raised The Following Two Grounds:-

For Appellant: S/Shri R C Jain & Ajay DagaFor Respondent: Smt. Smita Verma, DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 151

…आयकर अपीलीय अधिकरण “SMC” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI श्री भहावीय स िंह, उऩाध्मक्ष के भक्ष । BEFORE SRI MAHAVIR SINGH, VICE PRESIDENT Aayakr ApIla saM./ ITA No. 8038/Mum/2019 (inaQa-arNa baYa- / Assessment Year 2010-11) Jap Infracon Pvt. ltd. The Income Tax Officer, Ward-12(3)(1) B-102, Twinkle Apt, New Link Vs. Mumbai-400 020 Road, Lokhandwala Complex, Andheri (W), Mumbai-400 053 .. (ApIlaaqaI- / Appellant) (p`%yaqaaI- / Respondent) स्थामी रेखा िं./PAN No. AAACP3809P अऩीराथी की ओय े / Appellant by : S/Shri R C Jain & Ajay Daga प्रत्मथी की ओय े / Respondent by : Sm…