Which sections of the Income Tax Act does Madhya Pradesh in CIT v. S. Goyanka Lime & Chemicals Ltd. come up under?

It is most often cited in judgments turning on Section 151, Section 147, Section 148, Section 143(3), Section 1961, Section 153A.

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

Q: How many judgments cite Madhya Pradesh in CIT v. S. Goyanka Lime & Chemicals Ltd.?

188 judgments on BharatTax cite Madhya Pradesh in CIT v. S. Goyanka Lime & Chemicals Ltd. (56 Taxmann.com 390), spanning 2016 to 2026.

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 367,154 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 151 Section 147 Section 148 Section 143(3)Section 1961 Section 153A Section 153D Section 132

Issues it is cited on

section 147(b)section 37b section 271aaa sanctioning authority sanction under section 151 section 151(2)section 151(1)third party information approval under section 151 section 269s section 158bg non-application of mind

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

Shri Sapinder Singh, Rajpura vs. ITO- Ward, Rajpura

In the result, the appeal of the assessee is allowed

ITA 86/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 Aug 2021AY 2011-12

Bench: Shri N.K. Saini & Shri R.L Negiआयकरअपीलसं./Ita No. 86/Chd/2020 "नधा"रणवष" / Assessment Year : 2011-12 Sh Sapinder Singh, The Ito, बनाम Villagae Uksi, Ward Rajpura, District Patiala District Patiala

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Sh. Ashok Khanna, Advocate

Section 142(1)Section 144Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI R.L NEGI, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 86/CHD/2020 "नधा"रणवष" / Assessment Year : 2011-12 Sh Sapinder Singh, The ITO, बनाम Villagae Uksi, Ward Rajpura, District Patiala District Patiala "थायीलेखासं./PAN NO: BIHPS2082J अपीलाथ"/Appellant ""यथ"/Respondent Hearing through video Conferencing "नधा"रतीक ओरसे/Assessee by : Shri Sudhir Sehgal, Advocate राज"वक ओरसे/ Revenue by : Sh. Ashok Khanna, Advocate सुनवाईक तार%ख/Date of Hearing : 25.08.2021 उदघोषणाक तार%ख/Date of Pronouncement : 31.08.2021…

Shri Madal Lal, Jalandhar vs. Deputy Commissioner of Income Tax, Central Circle-1, Jalandhar

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

ITA 112/ASR/2018[2007-08]Status: DisposedITAT Amritsar16 Aug 2021AY 2007-08

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153B(1)Section 153D

…ITA Nos. 112 to 118/Asr/2018 1 In the Income-Tax Appellate Tribunal, Amritsar Bench, Amritsar Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member ITA Nos. 112 to 118/Asr/2018 Assessment Year’s 2007-08 & 2013-14 Sh. Madan Lal V.S. DCIT Central Circle - I H.No. 24, Model Town, Jhalandhar MogaRoad,Shahkot, Jhalandhar PAN:ABFPL4650B (Appellant) (Respondent) Appellant by Sh. Salil Kapoor, Adv. Sh. Nirmal Mahajan, C.A. & Respondent by Smt. Rajindra Kaur, DR. Date of Hearing 15.07.2021 16.08.2021 Date of Pronouncement ORDER Per Laliet Kumar, J.M. The present appeal was filed by…

Shri Narotam Singh, Mansa vs. Income Tax Officer Ward -1(4), Mansa

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

ITA 307/ASR/2019[2012-13]Status: DisposedITAT Amritsar30 Jun 2021AY 2012-13

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: K.S. Bains, CIT DR

Section 143(3)Section 147Section 148Section 151Section 45(3)

…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 consid…

Shri Tarlochan Singh, Mansa vs. Income Tax Officer Ward-1(4), Mansa

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

ITA 306/ASR/2019[2012-13]Status: DisposedITAT Amritsar30 Jun 2021AY 2012-13

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: K.S. Bains, CIT DR

Section 143(3)Section 147Section 148Section 151Section 45(3)

Shri Satnam Singh, Jalandhar vs. Income Tax Officer Ward - 1 (4), Jalandhar

In the result, appeal of the assessee is allowed

ITA 579/ASR/2019[2013-14]Status: DisposedITAT Amritsar29 Jun 2021AY 2013-14

For Appellant: Shri Ashray Sarna, C.AFor Respondent: Shri G.S. Bali, D.R

Section 143(3)Section 147Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, AMRITSAR (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT AND SHRI R.L. NEGI, JUDICIAL MEMBER ITA No. 579 /ASR/2019 Assessment Year: 2013-14 Satnam Singh बनाम The ITO H.No. 37, New Vivekanand Ward-1(4), Jalandhar Park, Jalandhar "थायी लेखा सं./PAN NO. DPWPS6797J अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Ashray Sarna, C.A राज"व क" ओर से/ Revenue by : Shri G.S. Bali, D.R सुनवाई क" तार#ख/Date of Hearing : 22/06/2021 उदघोषणा क" तार#ख/Date of Pronouncement : 29/06/2021 आदेश आदेश/Order आदेश आदेश PER N.K. SAINI, VICE PRESIDENT…

Simar Kaur, Kurukshetra vs. ACIT, Circle, Kurukshetra

In the result, the appeal of the assessee is allowed

ITA 220/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh25 May 2021AY 2010-11

For Appellant: Shri Sudhir SehgalFor Respondent: Shri Ashok Khanna, Addl. CIT

Section 147Section 148Section 282

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “एकल सद"यीय’, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘SMC’ CHANDIGARH "ीमती "दवा "संह, "या"यक सद"य BEFORE: SMT. DIVA SINGH, JM आयकर अपील सं./ ITA No. 220/CHD/2019 "नधा"रण वष" / Assessment Year : 2010-11 Smt. Simar Kaur, The ACIT, बनाम W/o Shri Swarn Singh, Circle, VS Village – Saraswati Khera, Kurukshetra. Tehsil-Pehowa, Distt. Kurukshetra. "थायी लेखा सं./PAN No: DOAPK3225J ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal राज"व क" ओर से/ Revenue by : Shri Ashok Khanna, Addl. CIT : 17.03.2021 सुनवाई क" तार"ख/Date of Hearing उदघोषणा…

Smt. Moumita Saha, Agartala vs. Assistant Commissioner of Income Tax, Circle - Agartala, Agartala

In the result, the appeal of the assessee is allowed

ITA 239/GTY/2017[2015-16]Status: DisposedITAT Guwahati28 Apr 2021AY 2015-16

Bench: Sri Sanjay Garg

Section 1Section 132Section 143(2)Section 143(3)Section 153(1)(b)Section 153BSection 153B(1)(b)Section 153CSection 153DSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, GUWAHATI ‘E-COURT’ AT KOLKATA Before Sri Sanjay Garg, Judicial Member I.T.A. No.239/Gau/2017 Assessment Year: 2015-16 Smt. MoumitaSaha.…....……………………………………………Appellant Kasaripatti, Agartala Sadar, West Tripura, Tripura-799001 [PAN: DBVPS1316G] vs. ACIT, Circle-Agartala…………..……………………...………..…..Respondent Appearances by: Shri Sanjay Mody, FCA, appeared on behalf of the appellant. ShriAmitava Sen, JCIT, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing :March 17, 2021 Date of pronouncing the order :April 30, 2021 ORDER The present appeal filed by the as…

Digvijay Advisor Pvt. Ltd, Ghaziabad Up vs. ITO Ward-7(3), New Delhi

In the result, the appeal of the assessee is allowed

ITA 4540/DEL/2019[2008-09]Status: DisposedITAT Delhi16 Apr 2021AY 2008-09

Bench: Shri R.K. Pandaassessment Year : 2008-09

For Appellant: Sh. Akhilesh Kumar, AdvocateFor Respondent: Sh. Farat Khan, Sr. DR

Section 143(2)Section 143(3)Section 147Section 148Section 149Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘SMC-2’: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year : 2008-09 Digvijay Advisor Pvt. Ltd. Vs. ITO, C/o-Akhilesh Kumar, Adv. Ward-7(3), 206-207, Ansal Satyam, New Delhi RDC, Ghaziabad-201002 PAN-AAACK5245Q (Appellant) (Respondent) Appellant by : Sh. Akhilesh Kumar, Advocate Respondent by : Sh. Farat Khan, Sr. DR Date of hearing : 04.02.2021 Date of pronouncement : 16.04.2021 ORDER PER R.K. PANDA, AM : This appeal filed by the assessee is directed against the order dated 11.03.2019 of the learned CIT(A…

Smt. Uma Mandal, 754, Ladhon Ka Mohalla, Behind Minerva Cinema, M.D. Road, Jaipur-302004, Jaipur vs. Income Tax Officer Ward-5(2), Jaipur, Ward-5(2)

In the result, this appeal of the assessee is dismissed

ITA 466/JPR/2019[2010-11]Status: DisposedITAT Jaipur16 Apr 2021AY 2010-11

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 466/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year: 2010-11 Smt. Uma Mandal, Cuke I.T.O., Vs. 754, Lodhon Ka Mohalla, Ward 5(4), Behind Minerva Cinema, M.D. Jaipur. Road, Jaipur-302004. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Apspm 2419 L Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Vishal Gupta (Ca) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary(Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 10/02/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 16/04/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Jaipur Dated 22/02/2019 For The A.Y. 2010-11, Wherein Following Grounds Have Been Taken: “1. On The Facts & Circumstances Of The Case, The Ld. Cit(A) Has Grossly Erred In Law & Facts By Confirming The Action Of Ld. A.O. In Assessing The Income Of The Assessee At Rs. 2037281.00 Rejecting The Claim Of The Assessee That He Earned Only Commission Income At The Rate Of 0.25 Percent & Treating Percent Of The Deposits In Her Bank Account As Her Income. The Additions Of Pursuance Of Same, Are Prayed To Be Deleted 2. On The Facts & Circumstances Of The Case, The Ld. Cit(A) Has Grossly Erred In Law & Facts By Confirming The Action Of Ld. A.O. Of Initiating Penalty Under Section 271A & 271B Ignoring The Fact

For Appellant: Shri Vishal Gupta (CA)For Respondent: Smt. Monisha Choudhary(Addl.CIT)

Section 143(2)Section 147Section 148Section 151Section 271A

…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. 466/JP/2019 fu/kZkj.k o"kZ@Assessment Year: 2010-11 Smt. Uma Mandal, cuke I.T.O., Vs. 754, Lodhon Ka Mohalla, Ward 5(4), Behind Minerva Cinema, M.D. Jaipur. Road, Jaipur-302004. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: APSPM 2419 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Vishal Gupta (CA) jktLo dh vksj ls@ Reve…

Swami Keshwanand Shikshan Sansthan, Sikar vs. ITO (Exemption), Ward-2, Jaipur

Appeal is partly allowed

ITA 310/JPR/2020[2013-14]Status: DisposedITAT Jaipur13 Apr 2021AY 2013-14

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 309 & 310/Jp/2020 Assessment Years: 2012-13 & 2013-14 Swami Keshwanand Sikshan Cuke I.T.O. (Exemption), Vs. Sansthan, Ward-2, N.H.11, Bhadhadhar, Sikar-332315 Jaipur (Rajasthan). (Raj) Pan No.: Aafts 2816 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shafi Mohammed (Adv) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 15/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 13/04/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. Both These Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Jaipur Dated 17/09/2020 & 10/09/2020 For The A.Y. 2012-13 & 2013-14 Respectively.

For Appellant: Shri Shafi Mohammed (Adv)For Respondent: Smt. Monisha Choudhary (JCIT)

Section 10Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

…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. 309 & 310/JP/2020 Assessment Years: 2012-13 & 2013-14 Swami Keshwanand Sikshan cuke I.T.O. (Exemption), Vs. Sansthan, Ward-2, N.H.11, Bhadhadhar, Sikar-332315 Jaipur (Rajasthan). (Raj) PAN No.: AAFTS 2816 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shafi Mohammed (Adv) jktLo dh vksj ls@ Revenue by : Smt. Monisha Cho…

Swami Keshwanand Shikshan Sansthan, Sikar vs. ITO (Exemption), Ward-2, Jaipur

Appeal is partly allowed

ITA 309/JPR/2020[2012-13]Status: DisposedITAT Jaipur13 Apr 2021AY 2012-13

For Appellant: Shri Shafi Mohammed (Adv)For Respondent: Smt. Monisha Choudhary (JCIT)

Section 10Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

…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. 309 & 310/JP/2020 Assessment Years: 2012-13 & 2013-14 Swami Keshwanand Sikshan cuke I.T.O. (Exemption), Vs. Sansthan, Ward-2, N.H.11, Bhadhadhar, Sikar-332315 Jaipur (Rajasthan). (Raj) PAN No.: AAFTS 2816 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shafi Mohammed (Adv) jktLo dh vksj ls@ Revenue by : Smt. Monisha Cho…

Shri Tek Chand, Karnal vs. ITO-Ward-2, Kaithal

In the result, appeal of the assessee is allowed

ITA 255/CHANDI/2020[2009-10]Status: DisposedITAT Chandigarh15 Mar 2021AY 2009-10

Bench: 02-04-2020. That The Appellant Prepared Appeal & Deposited Appeal Fee On 18-03-2020 As Per Challan Of Appeal Fee Attached With Appeal Form.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Ashok Khanna, Addl. CIT

Section 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 consid…

Smt. Charanjit Kaur, Kurukshetra vs. ITO Ward-1, Kurukshetra

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

ITA 193/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh15 Mar 2021AY 2010-11

Bench: Shri N.K. Saini & Shrir.L Negiआयकर अपील सं./Ita No. 193/Chd/2020 िनधा"रण वष" / Assessment Year : 2010-11 Smt. Charanjit Kaur, The Ito, बनाम C/O Sarabjit Singh, Ward-1, Dera Jalandharian Kurukshetra Vill. Lukhi Distt.Kurukshetra "थायीलेखासं./Pan No: Bhnpk9151P अपीलाथ"/Appellant ""यथ"/Respondent Hearing Through Video Conferencing

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Meenakshi Vohra, Addl. CIT

Section 142(1)Section 144Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B” CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRIR.L NEGI, JUDICIAL MEMBER आयकर अपील सं./ITA No. 193/Chd/2020 िनधा"रण वष" / Assessment Year : 2010-11 Smt. Charanjit Kaur, The ito, बनाम C/o Sarabjit Singh, Ward-1, Dera Jalandharian Kurukshetra Vill. Lukhi Distt.Kurukshetra "थायीलेखासं./PAN NO: BHNPK9151P अपीलाथ"/Appellant ""यथ"/Respondent Hearing through video Conferencing िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Smt. Meenakshi Vohra, Addl. CIT सुनवाईक"तारीख/Date of Hearing : 22.12.2020 उदघोषणाक"तारी…

Madhu Apartment Pvt. Ltd., Delhi vs. ITO, Ward- 16(1), New Delhi

In the result, appeal of the Assessee allowed

ITA 3870/DEL/2018[2010-11]Status: DisposedITAT Delhi02 Feb 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumar

For Appellant: Shri Suresh K. Gupta, C.AFor Respondent: Shri Prakash Dubey , Sr. DR

Section 147Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC-1” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER ITA.Nos.3869 & 3870/Del./2018 Assessment Years 2009-2010 & 2010-2011 M/s. Madhu Apartment The Income Tax Officer, Private Limited, B-29, P-1, vs. Ward – 16 (1), Ashok Vihar, Delhi-052. PAN New Delhi. AAACM0148E (Appellant) (Respondent) For Assessee : Shri Suresh K. Gupta, C.A. For Revenue : Shri Prakash Dubey , Sr. DR Date of Hearing : 21.01.2021 Date of Pronouncement : 01.02.2021 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed again…

Madhu Apartment Pvt. Ltd., Delhi vs. ITO, Ward- 16(1), New Delhi

In the result, appeal of the Assessee allowed

ITA 3869/DEL/2018[2009-10]Status: DisposedITAT Delhi02 Feb 2021AY 2009-10

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumar

For Appellant: Shri Suresh K. Gupta, C.AFor Respondent: Shri Prakash Dubey , Sr. DR

Section 147Section 151Section 68

Ssg Mercantile Pvt Ltd, New Delhi vs. ACIT Circle-24(1), New Delhi

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

ITA 1864/DEL/2019[2008-09]Status: DisposedITAT Delhi14 Jan 2021AY 2008-09

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumarassessment Year : 2008-09

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Mr. Apoorva Bhardwaj, Sr. DR

Section 139Section 143(1)Section 143(2)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI FRIDAY BENCH ‘G’ : NEW DELHI (Through Video Conferencing) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year : 2008-09 M/S SSG MERCANTILE Vs. ACIT, CIRCLE 24(1), PVT. LTD., NEW DELHI B-14/C, FF, FREEDOM FIGHTER ENCLAVE, NEB SARAI, NEW ELHI (PAN: AALCS0860N) (Appellant) (Respondent) Appellant by : Sh. Kapil Goel, Adv. Respondent by : Mr. Apoorva Bhardwaj, Sr. DR. ORDER PER H.S. SIDHU, JM : This appeal by the Assessee for the assessment year 2008-09 is directed against the order of Ld. CIT(A)-43, New Delhi dated 24.1.20…

Ram Niwas Jain, New Delhi vs. ITO Ward- 38(2), New Delhi

In the result, both the Appeals filed by the Assessee stand

ITA 6909/DEL/2019[2010-11]Status: DisposedITAT Delhi07 Jan 2021AY 2010-11

Bench: Shri H.S. Sidhu

For Appellant: Mr. V.K. Sabharwal, AdvocateFor Respondent: Mr. Prakash Dubey, Sr. DR

Section 143(2)Section 143(3)Section 147Section 151Section 234BSection 271Section 44A

…6908 & 6909/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC-I’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA NOS. 6908 & 6909/DEL/2019 A.YR. : 2010-11 RAM NIWAS JAIN, Vs. ITO, WARD 38(2), A-3/65, SECTOR-5, NEW DELHI ROHINI, DELHI – 110 085 (PAN: AGAPJ9481A) (Appellant) (Respondent) Assessee by : Mr. V.K. Sabharwal, Advocate Department by : Mr. Prakash Dubey, Sr. DR. ORDER PER H.S. SIDHU, JM These appeals are filed by the assessee against the respective impugned orders both dated 28.6.2019 passed in the quantum appeal as well as in penalty appeal relating…

Ram Niwas Jain, New Delhi vs. ITO Ward- 38(2), New Delhi

In the result, both the Appeals filed by the Assessee stand

ITA 6908/DEL/2019[2010-11]Status: DisposedITAT Delhi07 Jan 2021AY 2010-11

Bench: Shri H.S. Sidhu

For Appellant: Mr. V.K. Sabharwal, AdvocateFor Respondent: Mr. Prakash Dubey, Sr. DR

Section 143(2)Section 143(3)Section 147Section 151Section 234BSection 271Section 44A

Maheshwari Roller Flour Mills Pvt Ltd, New Delhi vs. ITO Ward - 16(1), New Delhi

In the result, appeal of the Assessee allowed

ITA 4257/DEL/2019[2009-10]Status: DisposedITAT Delhi15 Dec 2020AY 2009-10

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Raj Kumar, C.AFor Respondent: Shri Prakash Duby, Sr. DR

Section 143(1)Section 147Section 148Section 150(1)Section 150(2)Section 2Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC-II” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.4257/Del./2019 Assessment Year 2009-2010 Maheshwari Roller Flour Mills Pvt. Ltd., New Delhi. The Income Tax Officer, PAN AAACM1075C [vs. C/o. Raj Kumar & Ward – 16 (1), Associates, CA, L-7A (LGF), South Extn. Part-II, New Delhi. New Delhi – 110 002. (Applicant) (Respondent) For Assessee : Shri Raj Kumar, C.A. Shri Sumit Goel, C.A. For Revenue : Shri Prakash Duby, Sr. DR Date of Hearing : 10.12.2020 Date of Pronouncement : 17.12.2020 ORDER PER BHAVNESH SAI…

Vrc Township P Ltd., Delhi vs. ITO, New Delhi

In the result, appeal of the Assessee allowed

ITA 1503/DEL/2017[2007-08]Status: DisposedITAT Delhi14 Oct 2020AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Suresh K. Gupta, C.AFor Respondent: Ms. Shalini Verma, Sr. D.R

Section 143(1)Section 147Section 148Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.1503/Del./2017 Assessment Year 2007-2008 VRC Township Pvt. Ltd., The Income Tax Officer, Plot No.16, Rohtak Road, Paschim Vihar Ext. Ward – 17 (1), [vs. Paschim Vihar, Delhi. PIN – 110 063. New Delhi. PAN AACCV1750F (Appellant) (Respondent) For Assessee : Shri Suresh K. Gupta, C.A. For Revenue : Ms. Shalini Verma, Sr. D.R. Date of Hearing : 13.10.2020 Date of Pronouncement : 14.10.2020 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed…