SBI v. S.N. Goyal

8 SCC 92Reported decision2008#18301 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2017 to 2026.

Judgments citing SBI v. S.N. Goyal

Principal Commissioner of Income Tax-1 vs. Boeing India Pvt. Ltd

The appeal is dismissed

ITA/586/2025HC Delhi16 Mar 2026

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

For Appellant: Mr. Debesh Panda, SSC, Ms. Zehra KhanFor Respondent: Mr. Sachit Jolly, Sr Advocate with Ms

Section 143(2)Section 144CSection 260A

…ITA 586/2025 Page 10 of 38 reliance has been placed on the judgment in the cases of SBI v. S.N. Goyal, (2008) 8 SCC 92 and Nazir Mohamed v. J. Kamala, (2020) 19 SCC 57. He seeks the admission of the appeal and the setting aside of the order of the ITAT. 13. Mr. Sachit Jolly, learned Senior Counsel appearing along with Ms. Sherry Goyal on behalf of the respondents states that the ITAT has rightly set aside and quashed the final assessment order dated 30.03.2021…

Principal Commissioner of Income Tax-1 vs. Boeing India Pvt. Ltd

The appeal is dismissed

ITA-586/2025HC Delhi16 Mar 2026

For Appellant: Mr. Debesh Panda, SSC, Ms. Zehra KhanFor Respondent: Mr. Sachit Jolly, Sr Advocate with Ms

Section 143(2)Section 144CSection 260A

Mansarovar Commercial Pvt. Ltd vs. Commissioner of Income Tax Delhi

C.A. No.-005769-005769 - 2022Supreme Court10 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 26Section 6(3)

…Page 33 of 67 4.11 Insofar as the submission regarding non-framing of the substantial question of law on levy of interest is concerned, heavy reliance is placed on the decision of this Court in the case of State Bank of India v. S.N. Goyal, (2008) 8 SCC 92 (paragraph 13). It is submitted that as observed and held by this Court in the aforesaid decision, when a question of law arises incidentally or collaterally, having no bearing on the final outcome, it will not be a substantial question of law. It is submitted that in the present case, the Constitution Bench in Anjum M.H. Ghaswala (supra) has he…

Divine Light Finance Ltd., Surat vs. I.T.O., Ward-9(1), Kolkata

Appeal is allowed

ITA 1591/KOL/2019[2014-15]Status: DisposedITAT Kolkata19 Feb 2020AY 2014-15

Bench: Shri S.S, Godaraassessment Year:2014-15

Section 143(3)Section 263

…2012 by no other than the Commissioner, Kolkata-II himself. Once that was done, the Commissioner, Kolkata-II lost the seisin over the matter. He became 'functus officio'. Applying the law laid down by the Supreme Court in the case of SBI v. S.N. Goyal [2009] 8 SCC 92, the Court is of opinion that the Commissioner, Kolkata-II had become functus officio prior to 18-3-2013, because the transferee-Assessing Officer had assumed jurisdiction without which the notice dated 18-3-2013 under section 143(2) could not have been issued. Therefore, the order of transfer was duly published/notified and/or communicated and ther…

Smt. Saroja T. S vs. Smt. Nagarathnamma

WP/45112/2017HC Karnataka12 Dec 2017

Bench: The Hon’Ble Mr. Justice B. Veerappa

Section 151

…damental right of an aggrieved party. Such power must be conferred by law. If there is no power of review, the order cannot be reviewed. 18. The Hon’ble Supreme Court in the case of STATE BANK OF INDIA AND OTHERS V/S S.N. GOYAL reported in (2008) 8 SCC 92 held as under: 26. It is true that once an Authority exercising quasi- judicial power takes a final decision, it cannot review its decision unless the relevant statute or rules permit such - 19 - review. But the question is as to at what stage an authority becomes functus officio in regard to an order made by him. P. Ramanatha Aiyar…