CIT v. Sinhgad Technical Education Society

378 ITR 84High Court2015#333 most cited
254

judgments rely on this decision, according to BharatTax’s citation analysis of 366,444 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Sinhgad Technical Education Society · Sinhgad Technical Education Society · Section 153C · Section 153A · search assessment · other person assessment · satisfaction note · seized material · SSP Aviation Ltd. distinction · Bombay High Court

Also reported as

63 Taxmann.com 14235 Taxmann 163278 CTR 144

Sections most often in play

Section 153ASection 153CSection 132Section 143(3)Section 147Section 148Section 151Section 149

Issues it is cited on

section 153atosection 153b(1)(a)abatement of assessmentsection 153c proceedingssection 113section 153b(1)section 158bdsection 153c(1)panchnamablock periodsatisfaction notebest judgment assessment

Judgments citing CIT v. Sinhgad Technical Education Society

M/S Vinman Estates (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 1589/DEL/2016[2005-06]Status: DisposedITAT Delhi27 Apr 2020AY 2005-06

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

…dditions made are without jurisdiction. The assessee relied upon several decisions of different Benches of the Tribunal and Judgments of the Hon’ble Delhi High Court and Judgment of Hon’ble Bombay High Court in the case of Sinhagad Technical Education Society 378 ITR 84 (Bom.). It was submitted that both the additions are made without reference to any incriminating material. The perusal of the assessment order makes it clear that assessment has been framed without reference to any incriminating documents or assets if found during the course of search. The Ld. CIT(A) referred to several decisions in the appellate…

ACIT, New Delhi vs. M/S. Believe Developers & Promoters Pvt. Ltd., New Delhi

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 6444/DEL/2015[2005-06]Status: DisposedITAT Delhi27 Apr 2020AY 2005-06

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

…dditions made are without jurisdiction. The assessee relied upon several decisions of different Benches of the Tribunal and Judgments of the Hon’ble Delhi High Court and Judgment of Hon’ble Bombay High Court in the case of Sinhagad Technical Education Society 378 ITR 84 (Bom.). It was submitted that both the additions are made without reference to any incriminating material. The perusal of the assessment order makes it clear that assessment has been framed without reference to any incriminating documents or assets if found during the course of search. The Ld. CIT(A) referred to several decisions in the appellate…

Sanatan Dharam Shiksha Samittee, Haryana vs. ITO (Exemptions), Rohtak

In the result, appeal of the assessee is allowed

ITA 871/DEL/2017[2010-11]Status: DisposedITAT Delhi18 Nov 2019AY 2010-11

Bench: Shri Amit Shukla & Shri O.P.Meenaआ.अ.सं././././I.T.A No.871/Del/2017 "नधा"रण वष"/Assessment Year: 2010-11 Sanatan Dharam Shiksha Vs. Income Tax Officer Samittee, (Exemption), Rohtak. C/S. S. D. Public School, Narwana, Distt. Jind, Haryana- 126116. [Pan: Aaets 6172 P] अपीलाथ" / Appellant ""यथ"/Respondent

Section 143(3)Section 147Section 148

…Sanatan Dharam Shiksha Samittee Vs. ITO,(E), Rohtak/ITA No.871/Del/2017 for A.Y. 2010-11 Page 1 of 18 आयकरअपील"यअ"धकरण, "द"ल" "यायपीठ ‘जी’, नई "द"ल" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं././././I.T.A No.871/Del/2017 "नधा"रण वष"/Assessment Year: 2010-11 Sanatan Dharam Shiksha Vs. Income Tax Officer Samittee, (Exemption), Rohtak. C/s. S. D. Public School, Narwana, Distt. Jind, Haryana- 126116. [PAN: AAETS 6172 P] अपीलाथ" / Appellant ""यथ"/Respondent Ms. Rano Jain, Advocate, Ms. Mansi "नधा"रतीक"ओरसे /A…

DCIT, New Delhi vs. M/S. Sunway Realtech Pvt. Ltd., New Delhi

In the result, appeal of the Department dismissed and Cross Objection of the Assessee allowed

ITA 6818/DEL/2013[2008-09]Status: DisposedITAT Delhi14 Oct 2019AY 2008-09

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

For Appellant: Shri K. Sampat, AdvocateFor Respondent: Shri J.K. Mishra, CIT-D.R
Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER ITA.Nos.6817 & 6818/Del./2013 Assessment Year 2008-2009 1. M/s. Prominent Realtech Pvt. Ltd., E-582, Greater Kailash-II, The DCIT, New Delhi. PAN AAECP6096N Central Circle-22, vs., 2. M/s. Sunway Realtech New Delhi. Pvt. Ltd., E-582, Greater Kailash-II, New Delhi. PAN AALCS7883D (Appellant) (Respondent) Cross Objection Nos. 258 & 259/Del./2014 Arising out of ITA.Nos.6817 & 6818/Del./2013 - Assessment Year 2008-2009 1. M/s. Prominent Realtech Pvt. Ltd., E- 582, Greate…

DCIT, New Delhi vs. M/S. Prominent Realtech Pvt. Ltd., New Delhi

In the result, appeal of the Department dismissed and Cross Objection of the Assessee allowed

ITA 6817/DEL/2013[2008-09]Status: DisposedITAT Delhi14 Oct 2019AY 2008-09

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

For Appellant: Shri K. Sampat, AdvocateFor Respondent: Shri J.K. Mishra, CIT-D.R
Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER ITA.Nos.6817 & 6818/Del./2013 Assessment Year 2008-2009 1. M/s. Prominent Realtech Pvt. Ltd., E-582, Greater Kailash-II, The DCIT, New Delhi. PAN AAECP6096N Central Circle-22, vs., 2. M/s. Sunway Realtech New Delhi. Pvt. Ltd., E-582, Greater Kailash-II, New Delhi. PAN AALCS7883D (Appellant) (Respondent) Cross Objection Nos. 258 & 259/Del./2014 Arising out of ITA.Nos.6817 & 6818/Del./2013 - Assessment Year 2008-2009 1. M/s. Prominent Realtech Pvt. Ltd., E- 582, Greate…

Jivraj P. Surani, Mumbai vs. ACIT CC 15 & 16, Mumbai

Appeal stands dismissed whereas the revenue’s appeal stands dismissed as infructuous

ITA 4541/MUM/2016[2011-12]Status: DisposedITAT Mumbai16 May 2019AY 2011-12

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am

…d. v. ACIT (2015) 370 ITR 295 (Delhi), CIT v. M/s Arpit Land P. Ltd. (ITA No. 83 of 2014) & CIT v. M/s Ambit Realty Pvt. Ltd. (ITA No. 150 of 2014) (Bombay), ARN Infrastructure India Ltd. v. ACIT 394 ITR 569 (Delhi), CIT v. Sinhgad Technical Education Society 378 ITR 84 (Bombay) and CIT v. Sinhgad Technical Education Society (Civil Appeal No. 11080 of 2017) (SC). Also in support of his contentions that the assessment made by the AO is barred by limitation, the Ld. counsel relied on the decision in CIT v. BJN Hotels Ltd. (2016) 382 ITR 110 (Karn), order of the Tribunal in Shanti Lal Godawad v. ACIT 126 TTJ 135 and…

Suresh V. Kukadiya, Mumbai vs. ACIT CC 15 & 16, Mumbai

Appeal stands dismissed whereas the revenue’s appeal stands dismissed as infructuous

ITA 4523/MUM/2016[2010-11]Status: DisposedITAT Mumbai16 May 2019AY 2010-11

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am

…d. v. ACIT (2015) 370 ITR 295 (Delhi), CIT v. M/s Arpit Land P. Ltd. (ITA No. 83 of 2014) & CIT v. M/s Ambit Realty Pvt. Ltd. (ITA No. 150 of 2014) (Bombay), ARN Infrastructure India Ltd. v. ACIT 394 ITR 569 (Delhi), CIT v. Sinhgad Technical Education Society 378 ITR 84 (Bombay) and CIT v. Sinhgad Technical Education Society (Civil Appeal No. 11080 of 2017) (SC). Also in support of his contentions that the assessment made by the AO is barred by limitation, the Ld. counsel relied on the decision in CIT v. BJN Hotels Ltd. (2016) 382 ITR 110 (Karn), order of the Tribunal in Shanti Lal Godawad v. ACIT 126 TTJ 135 and…

M/S. Wisdom Realtors Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result of appeals of assessee are allowed

ITA 2499/DEL/2015[2008-09]Status: DisposedITAT Delhi06 Feb 2019AY 2008-09

Bench: Shri Bhavnesh Saini, J.M. & Shri O.P. Kant, A.M.

For Appellant: Shri Lalit MohanFor Respondent: Shri S.S. Rana, CIT-D.R
Section 132Section 153ASection 153C

…oundon the merits as well. The 10 ITA.Nos.2497, 2498 & 2499/Del./2015 M/s. Wisdom Realtors Pvt. Ltd., New Delhi. High Court was right in affirming this view of the Tribunal. Decision of the Bombay High Court inCIT v.Sinhgad Technical Education Society [2015] 378 ITR 84 (Bom) affirmed. (ii) That the assessment order passed by the Assessing Officer covered eight assessment years. For six assessment years the assessment was under section 153C of the Act. The assessment order was set aside only in respect of four of those assessment years and on a technical ground. The objection pertaining to the four assessment ye…

M/S. Wisdom Realtors Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result of appeals of assessee are allowed

ITA 2498/DEL/2015[2007-08]Status: DisposedITAT Delhi06 Feb 2019AY 2007-08

Bench: Shri Bhavnesh Saini, J.M. & Shri O.P. Kant, A.M.

For Appellant: Shri Lalit MohanFor Respondent: Shri S.S. Rana, CIT-D.R
Section 132Section 153ASection 153C

…oundon the merits as well. The 10 ITA.Nos.2497, 2498 & 2499/Del./2015 M/s. Wisdom Realtors Pvt. Ltd., New Delhi. High Court was right in affirming this view of the Tribunal. Decision of the Bombay High Court inCIT v.Sinhgad Technical Education Society [2015] 378 ITR 84 (Bom) affirmed. (ii) That the assessment order passed by the Assessing Officer covered eight assessment years. For six assessment years the assessment was under section 153C of the Act. The assessment order was set aside only in respect of four of those assessment years and on a technical ground. The objection pertaining to the four assessment ye…

M/S. Wisdom Realtors Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result of appeals of assessee are allowed

ITA 2497/DEL/2015[2006-07]Status: DisposedITAT Delhi06 Feb 2019AY 2006-07

Bench: Shri Bhavnesh Saini, J.M. & Shri O.P. Kant, A.M.

For Appellant: Shri Lalit MohanFor Respondent: Shri S.S. Rana, CIT-D.R
Section 132Section 153ASection 153C

…oundon the merits as well. The 10 ITA.Nos.2497, 2498 & 2499/Del./2015 M/s. Wisdom Realtors Pvt. Ltd., New Delhi. High Court was right in affirming this view of the Tribunal. Decision of the Bombay High Court inCIT v.Sinhgad Technical Education Society [2015] 378 ITR 84 (Bom) affirmed. (ii) That the assessment order passed by the Assessing Officer covered eight assessment years. For six assessment years the assessment was under section 153C of the Act. The assessment order was set aside only in respect of four of those assessment years and on a technical ground. The objection pertaining to the four assessment ye…

ACIT, New Delhi vs. M/S. Surbhi Sen Jindal, Noida

In the result, cross objection of the Assessee is allowed

ITA 4809/DEL/2014[2010-11]Status: DisposedITAT Delhi01 Nov 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Kapil Goel, C.AFor Respondent: Shri S.S. Rana, CIT-D.R
Section 132Section 143(3)Section 153C

…htly permitted this additional ground to be raised and correctly dealt with the groundon the merits as well. The High Court was right in affirming this view of the Tribunal. Decision of the Bombay High Court inCIT v.Sinhgad Technical Education Society [2015] 378 ITR 84 (Bom) affirmed. (ii) That the assessment order passed by the Assessing Officer covered eight assessment years. For six assessment years the assessment was under section 153C of the Act. The assessment order was set aside only in respect of four of those assessment years and on a technical ground. The objection pertaining to the four assessment ye…

Ekdanta Land Pvt. Ltd., Raigad vs. Income-Tax Officer

In the result, appeal of the assessee is partly allowed

ITA 1400/PUN/2015[2009-10]Status: DisposedITAT Pune17 Oct 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am

For Appellant: Shri Pramod ShingteFor Respondent: Ms. Shabana Parveen
Section 132Section 153CSection 234BSection 69C

…Revenue has not pointed out any reason why the construction put on Section 153C of the Act by Gujarat High Court is not correct/appropriate. We find that in any case our Court has also taken a similar view in CIT Vs. Sinhgad Technical Education Society (2015) 378 ITR 84 and refused to entertain Revenue’s appeal. 7. The grievance of Revenue as submitted by Mr. Kotangle is a submission made on the basis of suspicion and not on the basis of any evidence on record which would indicate that the respondent- assessee and persons searched were all part of the same group. Be that as it may, the requirement of Section 153…

Kalavati Surani, Mumbai vs. ACIT CC 15 & 16, Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 4530/MUM/2016[2010-11]Status: DisposedITAT Mumbai12 Oct 2018AY 2010-11

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2010-11 Mrs. Kalavati Surani Acit-Cc 15 & 16, B-2005, Chandanbala Chs Mumbai. Vs. Rr Thakkar Marg, Walkeshwar Mumbai-400006 Pan No. Aznps1185J Appellant Respondent Assessee By : Mr. Vijay Mehta, Ar Revenue By : Mr. R. Manjunatha Swamy, Cit-Dr Date Of Hearing : 20/07/2018 Date Of Pronouncement : 12/10/2018

For Appellant: Mr. Vijay Mehta, ARFor Respondent: Mr. R. Manjunatha Swamy, CIT-DR
Section 132Section 139(1)Section 142Section 143(3)Section 153Section 153CSection 250

…i Surani 5 (2015) 370 ITR 295 (Delhi), CIT v. M/s Arpit Land P. Ltd. (ITA No. 83 of 2014) & CIT v. M/s Ambit Realty Pvt. Ltd. (ITA No. 150 of 2014) (Bombay), ARN Infrastructure India Ltd. v. ACIT 394 ITR 569 (Delhi), CIT v. Sinhgad Technical Education Society 378 ITR 84 (Bombay) and CIT v. Sinhgad Technical Education Society (Civil Appeal No. 11080 of 2017) (SC). Also in support of his contentions that the assessment made by the AO is barred by limitation, the Ld. counsel relied on the decision in CIT v. BJN Hotels Ltd. (2016) 382 ITR 110 (Karn), order of the Tribunal in Shanti Lal Godawad v. ACIT 126 TTJ 135 and…

M/S. M.L. Singhi & Associates (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, we hold that addition of share capital in the year under consideration has been made without relying on any incriminating material found during the course of search

ITA 3337/DEL/2017[2008-09]Status: DisposedITAT Delhi17 Sept 2018AY 2008-09

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 3335/Del/2017 : Asstt. Year : 2006-07

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Smt. Shefali Swaroop, CIT DR
Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Kuldip Singh, JM ITA No. 3335/Del/2017 : Asstt. Year : 2006-07 ITA No. 3336/Del/2017 : Asstt. Year : 2007-08 ITA No. 3337/Del/2017 : Asstt. Year : 2008-09 M/s M.L. Singhi & Associates (P) Vs Deputy Commissioner of Income Ltd., Brahmaputra House, A-7, Tax, Central Circle-7, NH-8, Mahipalpur Crossing, New Delhi Mahipalpur, New Delhi-110037 (APPELLANT) (RESPONDENT) PAN No. AAACM8160E Assessee by : Sh. Gautam Jain, Adv. & Sh. Piyush Kumar Kamal, Adv. Revenue by : Smt. Shefali Swaroop, CIT DR Sh. S. R. Senapati, Sr. D…

M/S. M.L. Singhi & Associates (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, we hold that addition of share capital in the year under consideration has been made without relying on any incriminating material found during the course of search

ITA 3336/DEL/2017[2007-08]Status: DisposedITAT Delhi17 Sept 2018AY 2007-08

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 3335/Del/2017 : Asstt. Year : 2006-07

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Smt. Shefali Swaroop, CIT DR
Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Kuldip Singh, JM ITA No. 3335/Del/2017 : Asstt. Year : 2006-07 ITA No. 3336/Del/2017 : Asstt. Year : 2007-08 ITA No. 3337/Del/2017 : Asstt. Year : 2008-09 M/s M.L. Singhi & Associates (P) Vs Deputy Commissioner of Income Ltd., Brahmaputra House, A-7, Tax, Central Circle-7, NH-8, Mahipalpur Crossing, New Delhi Mahipalpur, New Delhi-110037 (APPELLANT) (RESPONDENT) PAN No. AAACM8160E Assessee by : Sh. Gautam Jain, Adv. & Sh. Piyush Kumar Kamal, Adv. Revenue by : Smt. Shefali Swaroop, CIT DR Sh. S. R. Senapati, Sr. D…

M/S. M.L. Singhi & Associates (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, we hold that addition of share capital in the year under consideration has been made without relying on any incriminating material found during the course of search

ITA 3335/DEL/2017[2006-07]Status: DisposedITAT Delhi17 Sept 2018AY 2006-07

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 3335/Del/2017 : Asstt. Year : 2006-07

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Smt. Shefali Swaroop, CIT DR
Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Kuldip Singh, JM ITA No. 3335/Del/2017 : Asstt. Year : 2006-07 ITA No. 3336/Del/2017 : Asstt. Year : 2007-08 ITA No. 3337/Del/2017 : Asstt. Year : 2008-09 M/s M.L. Singhi & Associates (P) Vs Deputy Commissioner of Income Ltd., Brahmaputra House, A-7, Tax, Central Circle-7, NH-8, Mahipalpur Crossing, New Delhi Mahipalpur, New Delhi-110037 (APPELLANT) (RESPONDENT) PAN No. AAACM8160E Assessee by : Sh. Gautam Jain, Adv. & Sh. Piyush Kumar Kamal, Adv. Revenue by : Smt. Shefali Swaroop, CIT DR Sh. S. R. Senapati, Sr. D…

Skylark Build, Mumbai vs. Asst CIT Cen Cir 4(2), Mumbai

ITA 4370/MUM/2015[2007-08]Status: DisposedITAT Mumbai29 Aug 2018AY 2007-08

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

…Revenue has not pointed out any reason why the construction put on Section 153C of the Act by Gujarat High Court is not correct/appropriate. We find that in any case our Court has also taken a similar view in CIT v. Sinhgad Technical Education Society [2015] 378 ITR 84/235 Taxman 163/63 taxmann.com 14 (Bom.) and refused to entertain Revenue's appeal. 7. The grievance of the Revenue as submitted by Mr.Kotangale is a submission made on the basis of suspicion and not on the basis of any evidence on record which would indicate that the respondent - assessee and persons searched were all part of the same group. Be th…

Skylark Build, Mumbai vs. Asst CIT Cen Cir 4(2), Mumbai

ITA 3237/MUM/2015[2008-09]Status: DisposedITAT Mumbai29 Aug 2018AY 2008-09

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

…Revenue has not pointed out any reason why the construction put on Section 153C of the Act by Gujarat High Court is not correct/appropriate. We find that in any case our Court has also taken a similar view in CIT v. Sinhgad Technical Education Society [2015] 378 ITR 84/235 Taxman 163/63 taxmann.com 14 (Bom.) and refused to entertain Revenue's appeal. 7. The grievance of the Revenue as submitted by Mr.Kotangale is a submission made on the basis of suspicion and not on the basis of any evidence on record which would indicate that the respondent - assessee and persons searched were all part of the same group. Be th…

DCIT Cen Cir 4(2), Mumbai vs. Sudhakar M. Shetty, Mumbai

ITA 2906/MUM/2015[2011-12]Status: DisposedITAT Mumbai29 Aug 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

…Revenue has not pointed out any reason why the construction put on Section 153C of the Act by Gujarat High Court is not correct/appropriate. We find that in any case our Court has also taken a similar view in CIT v. Sinhgad Technical Education Society [2015] 378 ITR 84/235 Taxman 163/63 taxmann.com 14 (Bom.) and refused to entertain Revenue's appeal. 7. The grievance of the Revenue as submitted by Mr.Kotangale is a submission made on the basis of suspicion and not on the basis of any evidence on record which would indicate that the respondent - assessee and persons searched were all part of the same group. Be th…

M/S. Gee Ispat Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeals of the assessee are allowed and that of the department are dismissed

ITA 5476/DEL/2014[2008-09]Status: DisposedITAT Delhi31 May 2018AY 2008-09

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm

For Appellant: Sh. Gautam Jain & Piyush K. KamalFor Respondent: Sh. Sanjit Singh, CIT DR
Section 253Section 5

…herefore, the addition made by the AO u/s 153A of the Act in the absence of any incriminating material was not tenable. The reliance was placed on the following case laws: " CIT Vs Meeta Gutgutia 395 ITR 526 (Del.) " CIT Vs Sinhgad Technical Education Society 378 ITR 84 (Bom.) " Anurag Dalmia Vs DCIT in ITA No. 5395 & 5396/Del/2017 order dated 15.02.2018 " Jaipuria Infrastructure Developers (P) Ltd. Vs ACIT in ITA No. 5522 & 5523/Del/2015 order dated 27.06.2016 " Pr. CIT Vs Sunrise Finlease (P) Ltd. 252 Taxman 407 (Guj.) " CIT Vs Kabul Chawla 380 ITR 573 (Del.) " Pr. CIT Vs Lata Jain 384 ITR 543 (Del.) " CIT Anil…