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 366,418 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. 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 5475/DEL/2014[2006-07]Status: DisposedITAT Delhi31 May 2018AY 2006-07

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…

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 5425/DEL/2014[2007-08]Status: DisposedITAT Delhi31 May 2018AY 2007-08

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…

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 5424/DEL/2014[2005-06]Status: DisposedITAT Delhi31 May 2018AY 2005-06

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…

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

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

ITA 4259/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…

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

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

ITA 4258/DEL/2014[2007-08]Status: DisposedITAT Delhi31 May 2018AY 2007-08

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…

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

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

ITA 4257/DEL/2014[2006-07]Status: DisposedITAT Delhi31 May 2018AY 2006-07

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…

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

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

ITA 4256/DEL/2014[2005-06]Status: DisposedITAT Delhi31 May 2018AY 2005-06

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…

Ketan Ceramics Pvt. Ltd., Nagpur vs. The ACIT, Central-Circle-2(3), Nagpur

In the result, these appeals by the assessee stands allowed

ITA 428/NAG/2013[2006-07]Status: DisposedITAT Nagpur23 May 2018AY 2006-07

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm आयकर अपील सं./I.T.A. Nos. 428 To 430/Nag/2013 ("नधा"रण वष" / Assessment Year: 2006-07, 2007-08 & 2009-10) Ketan Ceramics Pvt. Ltd. The Asstt. Commissioner Of Income Gupta House, Civil Lines, Tax, Central Circle – 2(3), बनाम/ C/O. M/S. Loya Bagri & Co., Nagpur-440 001 Vs. Chartered Accountants, Gandhibag, Nagpur-400 002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaack 6099 A (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Rajesh Loya ""यथ" क" ओर से/Respondent By : Dr. Milind Bhusari सुनवाई क" तार"ख / : 10.05.2018 Date Of Hearing घोषणा क" तार"ख / : 23.05.2018 Date Of Pronouncement आदेश / O R D E R Per Bench: These Are Appeals By The Assessee Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax (Appeals) For The Concerned The Assessment Years.

For Appellant: Shri Rajesh LoyaFor Respondent: Dr. Milind Bhusari
Section 132Section 153CSection 234ASection 43(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “NAGPUR” BENCH, NAGPUR BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAM LAL NEGI, JM आयकर अपील सं./I.T.A. Nos. 428 to 430/Nag/2013 ("नधा"रण वष" / Assessment Year: 2006-07, 2007-08 & 2009-10) Ketan Ceramics Pvt. Ltd. The Asstt. Commissioner of Income Gupta House, Civil Lines, Tax, Central Circle – 2(3), बनाम/ C/o. M/s. Loya Bagri & Co., Nagpur-440 001 Vs. Chartered Accountants, Gandhibag, Nagpur-400 002 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAACK 6099 A (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : Shri Rajesh Loya ""यथ" क" ओर से/Respondent by : Dr. Mil…

Assistant Commissioner of Income Tax Central Circle-2(4), Bangalore vs. Sri Ramappa Chandru, Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2111/BANG/2017[2015-16]Status: DisposedITAT Bangalore06 Apr 2018AY 2015-16

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…YA CONSTRUCTIONS PVT. LTD. reported in 387 ITR 529 (Guj) 4) DESAI CONSTRUCTION P. LTD., reported in 387 ITR 552 [Guj] 5) CONTINENTAL WAREHOUSING CORPN. [NHAVA SHEVA] LTD., reported in 374 ITR 654 (Bom) 6) CIT V. SINHGAD TECHNICAL EDUCATION SOCIETY reported in 378 ITR 84 (Bom] affirmed by the Hon'ble Supreme Court in 297 CTR 441 (SC) 7) CIT V. KABUL CHAWLA reported in 380 ITR 573 (Del) 8) MEETA GUTGUTIA PROP. M/s. FERNS "N" PETALS reported in 395 ITR 526 (Del) 9) Ms. LATHA JAIN reported in 384 ITR 543 (Del) 2.1 Without prejudice to the above, the impugned search proceedings in the case of the appellant are bad in…

Assistant Commissioner of Income Tax Central Circle-2(4), Bangalore vs. Sri Ramappa Chandru, Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2110/BANG/2017[2014-15]Status: DisposedITAT Bangalore06 Apr 2018AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…YA CONSTRUCTIONS PVT. LTD. reported in 387 ITR 529 (Guj) 4) DESAI CONSTRUCTION P. LTD., reported in 387 ITR 552 [Guj] 5) CONTINENTAL WAREHOUSING CORPN. [NHAVA SHEVA] LTD., reported in 374 ITR 654 (Bom) 6) CIT V. SINHGAD TECHNICAL EDUCATION SOCIETY reported in 378 ITR 84 (Bom] affirmed by the Hon'ble Supreme Court in 297 CTR 441 (SC) 7) CIT V. KABUL CHAWLA reported in 380 ITR 573 (Del) 8) MEETA GUTGUTIA PROP. M/s. FERNS "N" PETALS reported in 395 ITR 526 (Del) 9) Ms. LATHA JAIN reported in 384 ITR 543 (Del) 2.1 Without prejudice to the above, the impugned search proceedings in the case of the appellant are bad in…

Assistant Commissioner of Income Tax Central Circle-2(4), Bangalore vs. Sri Ramappa Chandru, Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2109/BANG/2017[2013-14]Status: DisposedITAT Bangalore06 Apr 2018AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…YA CONSTRUCTIONS PVT. LTD. reported in 387 ITR 529 (Guj) 4) DESAI CONSTRUCTION P. LTD., reported in 387 ITR 552 [Guj] 5) CONTINENTAL WAREHOUSING CORPN. [NHAVA SHEVA] LTD., reported in 374 ITR 654 (Bom) 6) CIT V. SINHGAD TECHNICAL EDUCATION SOCIETY reported in 378 ITR 84 (Bom] affirmed by the Hon'ble Supreme Court in 297 CTR 441 (SC) 7) CIT V. KABUL CHAWLA reported in 380 ITR 573 (Del) 8) MEETA GUTGUTIA PROP. M/s. FERNS "N" PETALS reported in 395 ITR 526 (Del) 9) Ms. LATHA JAIN reported in 384 ITR 543 (Del) 2.1 Without prejudice to the above, the impugned search proceedings in the case of the appellant are bad in…

Assistant Commissioner of Income Tax Central Circle-2(4), Bangalore vs. Sri Ramappa Chandru, Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2108/BANG/2017[2012-13]Status: DisposedITAT Bangalore06 Apr 2018AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…YA CONSTRUCTIONS PVT. LTD. reported in 387 ITR 529 (Guj) 4) DESAI CONSTRUCTION P. LTD., reported in 387 ITR 552 [Guj] 5) CONTINENTAL WAREHOUSING CORPN. [NHAVA SHEVA] LTD., reported in 374 ITR 654 (Bom) 6) CIT V. SINHGAD TECHNICAL EDUCATION SOCIETY reported in 378 ITR 84 (Bom] affirmed by the Hon'ble Supreme Court in 297 CTR 441 (SC) 7) CIT V. KABUL CHAWLA reported in 380 ITR 573 (Del) 8) MEETA GUTGUTIA PROP. M/s. FERNS "N" PETALS reported in 395 ITR 526 (Del) 9) Ms. LATHA JAIN reported in 384 ITR 543 (Del) 2.1 Without prejudice to the above, the impugned search proceedings in the case of the appellant are bad in…

Assistant Commissioner of Income Tax Central Circle-2(4), Bangalore vs. Sri Ramappa Chandru, Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2107/BANG/2017[2011-12]Status: DisposedITAT Bangalore06 Apr 2018AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…YA CONSTRUCTIONS PVT. LTD. reported in 387 ITR 529 (Guj) 4) DESAI CONSTRUCTION P. LTD., reported in 387 ITR 552 [Guj] 5) CONTINENTAL WAREHOUSING CORPN. [NHAVA SHEVA] LTD., reported in 374 ITR 654 (Bom) 6) CIT V. SINHGAD TECHNICAL EDUCATION SOCIETY reported in 378 ITR 84 (Bom] affirmed by the Hon'ble Supreme Court in 297 CTR 441 (SC) 7) CIT V. KABUL CHAWLA reported in 380 ITR 573 (Del) 8) MEETA GUTGUTIA PROP. M/s. FERNS "N" PETALS reported in 395 ITR 526 (Del) 9) Ms. LATHA JAIN reported in 384 ITR 543 (Del) 2.1 Without prejudice to the above, the impugned search proceedings in the case of the appellant are bad in…

Assistant Commissioner of Income Tax Central Circle-2(4), Bangalore vs. Sri Ramappa Chandru, Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2106/BANG/2017[2010-11]Status: DisposedITAT Bangalore06 Apr 2018AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…YA CONSTRUCTIONS PVT. LTD. reported in 387 ITR 529 (Guj) 4) DESAI CONSTRUCTION P. LTD., reported in 387 ITR 552 [Guj] 5) CONTINENTAL WAREHOUSING CORPN. [NHAVA SHEVA] LTD., reported in 374 ITR 654 (Bom) 6) CIT V. SINHGAD TECHNICAL EDUCATION SOCIETY reported in 378 ITR 84 (Bom] affirmed by the Hon'ble Supreme Court in 297 CTR 441 (SC) 7) CIT V. KABUL CHAWLA reported in 380 ITR 573 (Del) 8) MEETA GUTGUTIA PROP. M/s. FERNS "N" PETALS reported in 395 ITR 526 (Del) 9) Ms. LATHA JAIN reported in 384 ITR 543 (Del) 2.1 Without prejudice to the above, the impugned search proceedings in the case of the appellant are bad in…

Assistant Commissioner of Income Tax Central Circle-2(4), Bangalore vs. Sri Ramappa Chandru, Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2105/BANG/2017[2009-10]Status: DisposedITAT Bangalore06 Apr 2018AY 2009-10

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…YA CONSTRUCTIONS PVT. LTD. reported in 387 ITR 529 (Guj) 4) DESAI CONSTRUCTION P. LTD., reported in 387 ITR 552 [Guj] 5) CONTINENTAL WAREHOUSING CORPN. [NHAVA SHEVA] LTD., reported in 374 ITR 654 (Bom) 6) CIT V. SINHGAD TECHNICAL EDUCATION SOCIETY reported in 378 ITR 84 (Bom] affirmed by the Hon'ble Supreme Court in 297 CTR 441 (SC) 7) CIT V. KABUL CHAWLA reported in 380 ITR 573 (Del) 8) MEETA GUTGUTIA PROP. M/s. FERNS "N" PETALS reported in 395 ITR 526 (Del) 9) Ms. LATHA JAIN reported in 384 ITR 543 (Del) 2.1 Without prejudice to the above, the impugned search proceedings in the case of the appellant are bad in…

Sri Ramappa Chandru @ R Chandru, Bangalore vs. Deputy Commisssioner of Income Tax Central Circle-2(4), Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2019/BANG/2017[2015-16]Status: DisposedITAT Bangalore06 Apr 2018AY 2015-16

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…YA CONSTRUCTIONS PVT. LTD. reported in 387 ITR 529 (Guj) 4) DESAI CONSTRUCTION P. LTD., reported in 387 ITR 552 [Guj] 5) CONTINENTAL WAREHOUSING CORPN. [NHAVA SHEVA] LTD., reported in 374 ITR 654 (Bom) 6) CIT V. SINHGAD TECHNICAL EDUCATION SOCIETY reported in 378 ITR 84 (Bom] affirmed by the Hon'ble Supreme Court in 297 CTR 441 (SC) 7) CIT V. KABUL CHAWLA reported in 380 ITR 573 (Del) 8) MEETA GUTGUTIA PROP. M/s. FERNS "N" PETALS reported in 395 ITR 526 (Del) 9) Ms. LATHA JAIN reported in 384 ITR 543 (Del) 2.1 Without prejudice to the above, the impugned search proceedings in the case of the appellant are bad in…

Sri Ramappa Chandru @ R.Chandru, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(4), Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2018/BANG/2017[2014-15]Status: DisposedITAT Bangalore06 Apr 2018AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…YA CONSTRUCTIONS PVT. LTD. reported in 387 ITR 529 (Guj) 4) DESAI CONSTRUCTION P. LTD., reported in 387 ITR 552 [Guj] 5) CONTINENTAL WAREHOUSING CORPN. [NHAVA SHEVA] LTD., reported in 374 ITR 654 (Bom) 6) CIT V. SINHGAD TECHNICAL EDUCATION SOCIETY reported in 378 ITR 84 (Bom] affirmed by the Hon'ble Supreme Court in 297 CTR 441 (SC) 7) CIT V. KABUL CHAWLA reported in 380 ITR 573 (Del) 8) MEETA GUTGUTIA PROP. M/s. FERNS "N" PETALS reported in 395 ITR 526 (Del) 9) Ms. LATHA JAIN reported in 384 ITR 543 (Del) 2.1 Without prejudice to the above, the impugned search proceedings in the case of the appellant are bad in…

Sri Ramappa Chandru @ R Chandru, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(4), Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2017/BANG/2017[2013-14]Status: DisposedITAT Bangalore06 Apr 2018AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…YA CONSTRUCTIONS PVT. LTD. reported in 387 ITR 529 (Guj) 4) DESAI CONSTRUCTION P. LTD., reported in 387 ITR 552 [Guj] 5) CONTINENTAL WAREHOUSING CORPN. [NHAVA SHEVA] LTD., reported in 374 ITR 654 (Bom) 6) CIT V. SINHGAD TECHNICAL EDUCATION SOCIETY reported in 378 ITR 84 (Bom] affirmed by the Hon'ble Supreme Court in 297 CTR 441 (SC) 7) CIT V. KABUL CHAWLA reported in 380 ITR 573 (Del) 8) MEETA GUTGUTIA PROP. M/s. FERNS "N" PETALS reported in 395 ITR 526 (Del) 9) Ms. LATHA JAIN reported in 384 ITR 543 (Del) 2.1 Without prejudice to the above, the impugned search proceedings in the case of the appellant are bad in…

Sri Ramappa Chandru @ R Chandru, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(4), Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2016/BANG/2017[2012-13]Status: DisposedITAT Bangalore06 Apr 2018AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…YA CONSTRUCTIONS PVT. LTD. reported in 387 ITR 529 (Guj) 4) DESAI CONSTRUCTION P. LTD., reported in 387 ITR 552 [Guj] 5) CONTINENTAL WAREHOUSING CORPN. [NHAVA SHEVA] LTD., reported in 374 ITR 654 (Bom) 6) CIT V. SINHGAD TECHNICAL EDUCATION SOCIETY reported in 378 ITR 84 (Bom] affirmed by the Hon'ble Supreme Court in 297 CTR 441 (SC) 7) CIT V. KABUL CHAWLA reported in 380 ITR 573 (Del) 8) MEETA GUTGUTIA PROP. M/s. FERNS "N" PETALS reported in 395 ITR 526 (Del) 9) Ms. LATHA JAIN reported in 384 ITR 543 (Del) 2.1 Without prejudice to the above, the impugned search proceedings in the case of the appellant are bad in…

Sri Ramappa Chandru @ R Chandru, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(4), Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2015/BANG/2017[2011-12]Status: DisposedITAT Bangalore06 Apr 2018AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…YA CONSTRUCTIONS PVT. LTD. reported in 387 ITR 529 (Guj) 4) DESAI CONSTRUCTION P. LTD., reported in 387 ITR 552 [Guj] 5) CONTINENTAL WAREHOUSING CORPN. [NHAVA SHEVA] LTD., reported in 374 ITR 654 (Bom) 6) CIT V. SINHGAD TECHNICAL EDUCATION SOCIETY reported in 378 ITR 84 (Bom] affirmed by the Hon'ble Supreme Court in 297 CTR 441 (SC) 7) CIT V. KABUL CHAWLA reported in 380 ITR 573 (Del) 8) MEETA GUTGUTIA PROP. M/s. FERNS "N" PETALS reported in 395 ITR 526 (Del) 9) Ms. LATHA JAIN reported in 384 ITR 543 (Del) 2.1 Without prejudice to the above, the impugned search proceedings in the case of the appellant are bad in…