395 ITR 526 and CIT v. Sinhgad Technical Educational Society

395 ITR 344Reported decision#24805 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 132Section 132ASection 147Section 148Section 153ASection 47(xiiib)(f)Section 54FSection 143(1)

Issues it is cited on

section 47section 54fsection 54section 132(1)section 132across objectionsection 139(1)reassessment proceedingsincriminating materialundisclosed incomesearch and seizuresection 153

Judgments citing 395 ITR 526 and CIT v. Sinhgad Technical Educational Society

DCIT, Central Circle-30, New Delhi vs. Gurpreet Kochar, New Delhi

In the result, the Appeals filed by the Revenue in ITA No

ITA 940/DEL/2020[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.Dcit Vs. Harpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4656N New Delhi Appellant Respondent Dcit Vs. Gurmeet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4654Q New Delhi Appellant Respondent Dcit Vs. Gurpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aizpk6763F New Delhi Appellant Respondent C.O No. 46/Del/2023 In Ita No. 938/Del/2020 (A.Y. 2015-16) Harpreetkochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4656N Appellant Respondent C.O No. 49/Del/2023 In Ita No. 939/Del/2020 (A.Y. 2015-16) Gurmeet Kochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4654Q Appellant Respondent C.O Nos. 46, 47 & 49/Del/2020 Dcit Vs. Harpreetkochar

Section 132Section 153ASection 47Section 54F

…h. The Assessees have also relied on the Judgment of Jurisdictional High Court in the case of CIT Vs. Kabul Chawla reported in 380 ITR 573, Principal CIT Vs. MeetaGutgutia reported in 395 ITR 526 and CIT Vs. Sinhgad Technical Educational Society reported in 395 ITR 344. The Ld. CIT(A) vide orders impugned dated 27/11/2019, 27/11/2019 and 25/11/2019, allowed the Appeals of the Assessees on merits by declaring that the Assessees C.O Nos. 46, 47 & 49/Del/2020 DCIT Vs. HarpreetKochar are entitled for exemption u/s 54F of the Act and deleted the addition made by the A.O. As against the orders of the Ld. CIT(A),…

DCIT Central Circle-30, New Delhi vs. Gurmeet Kochar, New Delhi

In the result, the Appeals filed by the Revenue in ITA No

ITA 939/DEL/2020[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.Dcit Vs. Harpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4656N New Delhi Appellant Respondent Dcit Vs. Gurmeet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4654Q New Delhi Appellant Respondent Dcit Vs. Gurpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aizpk6763F New Delhi Appellant Respondent C.O No. 46/Del/2023 In Ita No. 938/Del/2020 (A.Y. 2015-16) Harpreetkochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4656N Appellant Respondent C.O No. 49/Del/2023 In Ita No. 939/Del/2020 (A.Y. 2015-16) Gurmeet Kochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4654Q Appellant Respondent C.O Nos. 46, 47 & 49/Del/2020 Dcit Vs. Harpreetkochar

Section 132Section 153ASection 47Section 54F

…h. The Assessees have also relied on the Judgment of Jurisdictional High Court in the case of CIT Vs. Kabul Chawla reported in 380 ITR 573, Principal CIT Vs. MeetaGutgutia reported in 395 ITR 526 and CIT Vs. Sinhgad Technical Educational Society reported in 395 ITR 344. The Ld. CIT(A) vide orders impugned dated 27/11/2019, 27/11/2019 and 25/11/2019, allowed the Appeals of the Assessees on merits by declaring that the Assessees C.O Nos. 46, 47 & 49/Del/2020 DCIT Vs. HarpreetKochar are entitled for exemption u/s 54F of the Act and deleted the addition made by the A.O. As against the orders of the Ld. CIT(A),…

DCIT Central Circle-30, New Delhi vs. Harpreet Kochar, New Delhi

In the result, the Appeals filed by the Revenue in ITA No

ITA 938/DEL/2020[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.Dcit Vs. Harpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4656N New Delhi Appellant Respondent Dcit Vs. Gurmeet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4654Q New Delhi Appellant Respondent Dcit Vs. Gurpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aizpk6763F New Delhi Appellant Respondent C.O No. 46/Del/2023 In Ita No. 938/Del/2020 (A.Y. 2015-16) Harpreetkochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4656N Appellant Respondent C.O No. 49/Del/2023 In Ita No. 939/Del/2020 (A.Y. 2015-16) Gurmeet Kochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4654Q Appellant Respondent C.O Nos. 46, 47 & 49/Del/2020 Dcit Vs. Harpreetkochar

Section 132Section 153ASection 47Section 54F

…h. The Assessees have also relied on the Judgment of Jurisdictional High Court in the case of CIT Vs. Kabul Chawla reported in 380 ITR 573, Principal CIT Vs. MeetaGutgutia reported in 395 ITR 526 and CIT Vs. Sinhgad Technical Educational Society reported in 395 ITR 344. The Ld. CIT(A) vide orders impugned dated 27/11/2019, 27/11/2019 and 25/11/2019, allowed the Appeals of the Assessees on merits by declaring that the Assessees C.O Nos. 46, 47 & 49/Del/2020 DCIT Vs. HarpreetKochar are entitled for exemption u/s 54F of the Act and deleted the addition made by the A.O. As against the orders of the Ld. CIT(A),…

395 ITR 526 and CIT v. Sinhgad Technical Educational Society (395 ITR 344) — Cited in 3 Judgments | BharatTax