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 366,464 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

ACIT, Central Circle-II, Gurgaon vs. Sanjay Jindal, Delhi

In the result, appeals are dismissed

ITA 8516/DEL/2019[2016-17]Status: DisposedITAT Delhi21 Dec 2023AY 2016-17

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.8511 to 8516 /Del/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Vs. Sh. Sanjay Jindal, Central Circle-II, S-34, Okhla Industrial Area, Gurgaon Phase-II, Delhi PAN :ADKPJ3514F (Appellant) (Respondent) With Cross Objection Nos. 17 to 22/Del/2020 [Arising out of ITA Nos.8511 to 8516 /Del/2019] Assessment Years: 2011-12 to 2016-17 Sh. Sanjay Jindal, Vs. ACIT, S-34, Okhla Industrial Area, Central Circle-II, Phase-II, Gurgaon Delhi PAN :ADKPJ3514F (Appellant)…

ACIT, Central Circle-II, Gurgaon vs. Sanjay Jindal, Delhi

In the result, appeals are dismissed

ITA 8515/DEL/2019[2015-16]Status: DisposedITAT Delhi14 Dec 2023AY 2015-16

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.8511 to 8516 /Del/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Vs. Sh. Sanjay Jindal, Central Circle-II, S-34, Okhla Industrial Area, Gurgaon Phase-II, Delhi PAN :ADKPJ3514F (Appellant) (Respondent) With Cross Objection Nos. 17 to 22/Del/2020 [Arising out of ITA Nos.8511 to 8516 /Del/2019] Assessment Years: 2011-12 to 2016-17 Sh. Sanjay Jindal, Vs. ACIT, S-34, Okhla Industrial Area, Central Circle-II, Phase-II, Gurgaon Delhi PAN :ADKPJ3514F (Appellant)…

ACIT, Central Circle-II, Gurgaon vs. Sanjay Jindal, Delhi

In the result, appeals are dismissed

ITA 8514/DEL/2019[2014-15]Status: DisposedITAT Delhi14 Dec 2023AY 2014-15

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.8511 to 8516 /Del/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Vs. Sh. Sanjay Jindal, Central Circle-II, S-34, Okhla Industrial Area, Gurgaon Phase-II, Delhi PAN :ADKPJ3514F (Appellant) (Respondent) With Cross Objection Nos. 17 to 22/Del/2020 [Arising out of ITA Nos.8511 to 8516 /Del/2019] Assessment Years: 2011-12 to 2016-17 Sh. Sanjay Jindal, Vs. ACIT, S-34, Okhla Industrial Area, Central Circle-II, Phase-II, Gurgaon Delhi PAN :ADKPJ3514F (Appellant)…

ACIT, Central Circle-II, Gurgaon vs. Sanjay Jindal, Delhi

In the result, appeals are dismissed

ITA 8513/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Dec 2023AY 2013-14

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.8511 to 8516 /Del/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Vs. Sh. Sanjay Jindal, Central Circle-II, S-34, Okhla Industrial Area, Gurgaon Phase-II, Delhi PAN :ADKPJ3514F (Appellant) (Respondent) With Cross Objection Nos. 17 to 22/Del/2020 [Arising out of ITA Nos.8511 to 8516 /Del/2019] Assessment Years: 2011-12 to 2016-17 Sh. Sanjay Jindal, Vs. ACIT, S-34, Okhla Industrial Area, Central Circle-II, Phase-II, Gurgaon Delhi PAN :ADKPJ3514F (Appellant)…

ACIT, Central Circle-II, Gurgaon vs. Sanjay Jindal, Delhi

In the result, appeals are dismissed

ITA 8512/DEL/2019[2012-13]Status: DisposedITAT Delhi14 Dec 2023AY 2012-13

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.8511 to 8516 /Del/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Vs. Sh. Sanjay Jindal, Central Circle-II, S-34, Okhla Industrial Area, Gurgaon Phase-II, Delhi PAN :ADKPJ3514F (Appellant) (Respondent) With Cross Objection Nos. 17 to 22/Del/2020 [Arising out of ITA Nos.8511 to 8516 /Del/2019] Assessment Years: 2011-12 to 2016-17 Sh. Sanjay Jindal, Vs. ACIT, S-34, Okhla Industrial Area, Central Circle-II, Phase-II, Gurgaon Delhi PAN :ADKPJ3514F (Appellant)…

ACIT, Central Circle-II, Gurgaon vs. Sanjay Jindal, Delhi

In the result, appeals are dismissed

ITA 8511/DEL/2019[2011-12]Status: DisposedITAT Delhi14 Dec 2023AY 2011-12

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.8511 to 8516 /Del/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Vs. Sh. Sanjay Jindal, Central Circle-II, S-34, Okhla Industrial Area, Gurgaon Phase-II, Delhi PAN :ADKPJ3514F (Appellant) (Respondent) With Cross Objection Nos. 17 to 22/Del/2020 [Arising out of ITA Nos.8511 to 8516 /Del/2019] Assessment Years: 2011-12 to 2016-17 Sh. Sanjay Jindal, Vs. ACIT, S-34, Okhla Industrial Area, Central Circle-II, Phase-II, Gurgaon Delhi PAN :ADKPJ3514F (Appellant)…

DCIT CC, -7(2), Mumbai vs. M/S. Glamour Health Care Pvt. Ltd, Mumbai

In the result, the appeal of the learned Assessing Officer is dismissed

ITA 2253/MUM/2021[2009-10]Status: DisposedITAT Mumbai30 Oct 2023AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Narender Kumar Choudhry, Jm M/S Glamour Health Care Pvt. Dcit Central Circle, 7(2) Ltd. Room No.655, 4, Kiran Villa, Aaykar Bhavan 34 Ram Mandir Road, Vs. M.K. Road, Danda, Khar(W) Mumbai-400 020 Mumbai-400 052 (Appellant) (Respondent) Pan No. Aaacn2617F Assessee By : Shri Neelkanth Khandelwal, Ar Revenue By : Shri Dr. Kishor Dhule, Cit Dr Date Of Hearing: 28.08.2023 Date Of Pronouncement : 30.10.2023

For Appellant: Shri Neelkanth Khandelwal, ARFor Respondent: Shri Dr. Kishor Dhule, CIT DR
Section 132Section 132(4)Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI NARENDER KUMAR CHOUDHRY, JM M/s Glamour Health Care Pvt. DCIT Central Circle, 7(2) Ltd. Room No.655, 4, Kiran Villa, Aaykar Bhavan 34 Ram Mandir Road, Vs. M.K. Road, Danda, Khar(W) Mumbai-400 020 Mumbai-400 052 (Appellant) (Respondent) PAN No. AAACN2617F Assessee by : Shri Neelkanth Khandelwal, AR Revenue by : Shri Dr. Kishor Dhule, CIT DR Date of hearing: 28.08.2023 Date of pronouncement : 30.10.2023 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by the Dy. Commissioner of Income Tax, Central Ci…

Shree Gopal Landcraft P.Ltd, New Delhi vs. ACIT, Central Circle-13, New Delhi

In the result, the appeals of the assessee are allowed in the manner as indicated above

ITA 1661/DEL/2022[2016-17]Status: DisposedITAT Delhi19 Oct 2023AY 2016-17

Bench: Shri Chandra Mohan Garg & Girish Agrawal

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H K Choudhary, CIT(DR)
Section 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.1657 to 1661 & 1663/Del/2022 Assessment Years: 2011-12 to 2016-17 M/s Shree Gopal Landcraft (P) Ltd. The ACIT, Central Circle-13, New Delhi 512, Surya Kiran Building, K.G Marg, Barakhamba Road, Delhi 110001 vs. PAN AALCS 9634 G (Appellant) (Respondent) For Assessee: Dr. Rakesh Gupta, Adv. Shri Somil Agarwal, Adv. For Revenue : Shri H K Choudhary, CIT(DR) Date of Hearing : 14.09.2023 Date of Pronouncement : 19.10.2023 ORDER PER CHANDRA MOHAN GARG, J.M. ITA…

Shree Gopal Landcraft P.Ltd, New Delhi vs. ACIT, Central Circle-13, New Delhi

In the result, the appeals of the assessee are allowed in the manner as indicated above

ITA 1660/DEL/2022[2015-16]Status: DisposedITAT Delhi19 Oct 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Girish Agrawal

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H K Choudhary, CIT(DR)
Section 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.1657 to 1661 & 1663/Del/2022 Assessment Years: 2011-12 to 2016-17 M/s Shree Gopal Landcraft (P) Ltd. The ACIT, Central Circle-13, New Delhi 512, Surya Kiran Building, K.G Marg, Barakhamba Road, Delhi 110001 vs. PAN AALCS 9634 G (Appellant) (Respondent) For Assessee: Dr. Rakesh Gupta, Adv. Shri Somil Agarwal, Adv. For Revenue : Shri H K Choudhary, CIT(DR) Date of Hearing : 14.09.2023 Date of Pronouncement : 19.10.2023 ORDER PER CHANDRA MOHAN GARG, J.M. ITA…

Shree Gopal Landcraft P.Ltd, New Delhi vs. ACIT, Central Circle-13, New Delhi

In the result, the appeals of the assessee are allowed in the manner as indicated above

ITA 1659/DEL/2022[2013-14]Status: DisposedITAT Delhi19 Oct 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Girish Agrawal

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H K Choudhary, CIT(DR)
Section 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.1657 to 1661 & 1663/Del/2022 Assessment Years: 2011-12 to 2016-17 M/s Shree Gopal Landcraft (P) Ltd. The ACIT, Central Circle-13, New Delhi 512, Surya Kiran Building, K.G Marg, Barakhamba Road, Delhi 110001 vs. PAN AALCS 9634 G (Appellant) (Respondent) For Assessee: Dr. Rakesh Gupta, Adv. Shri Somil Agarwal, Adv. For Revenue : Shri H K Choudhary, CIT(DR) Date of Hearing : 14.09.2023 Date of Pronouncement : 19.10.2023 ORDER PER CHANDRA MOHAN GARG, J.M. ITA…

Shree Gopal Landcraft (P) Ltd., Delhi vs. ACIT, Central Circle-13, New Delhi

In the result, the appeals of the assessee are allowed in the manner as indicated above

ITA 1658/DEL/2022[2012-13]Status: DisposedITAT Delhi19 Oct 2023AY 2012-13

Bench: Shri Chandra Mohan Garg & Girish Agrawal

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H K Choudhary, CIT(DR)
Section 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.1657 to 1661 & 1663/Del/2022 Assessment Years: 2011-12 to 2016-17 M/s Shree Gopal Landcraft (P) Ltd. The ACIT, Central Circle-13, New Delhi 512, Surya Kiran Building, K.G Marg, Barakhamba Road, Delhi 110001 vs. PAN AALCS 9634 G (Appellant) (Respondent) For Assessee: Dr. Rakesh Gupta, Adv. Shri Somil Agarwal, Adv. For Revenue : Shri H K Choudhary, CIT(DR) Date of Hearing : 14.09.2023 Date of Pronouncement : 19.10.2023 ORDER PER CHANDRA MOHAN GARG, J.M. ITA…

Shree Gopal Landcraft (P) Ltd., New Delhi vs. ACIT, Central Circle-13, New Delhi

In the result, the appeals of the assessee are allowed in the manner as indicated above

ITA 1657/DEL/2022[2011-12]Status: DisposedITAT Delhi19 Oct 2023AY 2011-12

Bench: Shri Chandra Mohan Garg & Girish Agrawal

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H K Choudhary, CIT(DR)
Section 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.1657 to 1661 & 1663/Del/2022 Assessment Years: 2011-12 to 2016-17 M/s Shree Gopal Landcraft (P) Ltd. The ACIT, Central Circle-13, New Delhi 512, Surya Kiran Building, K.G Marg, Barakhamba Road, Delhi 110001 vs. PAN AALCS 9634 G (Appellant) (Respondent) For Assessee: Dr. Rakesh Gupta, Adv. Shri Somil Agarwal, Adv. For Revenue : Shri H K Choudhary, CIT(DR) Date of Hearing : 14.09.2023 Date of Pronouncement : 19.10.2023 ORDER PER CHANDRA MOHAN GARG, J.M. ITA…

ACIT, Central Circle-18, New Delhi vs. Gaurav Aggarwal, New Delhi

In the result, the appeals of the Revenue in ITA No

ITA 6203/DEL/2017[2010-11]Status: HeardITAT Delhi04 Sept 2023AY 2010-11

Bench: Shri N.K. Billaiya & Shri Kul Bharat

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Shri Waseem Arshad, CIT-DR

…tes fall within the A.Ys under consideration, which means that the alleged incriminating documents do not pertain to the A.Ys under consideration. 20. Therefore, the ratio laid down by the Hon'ble Bombay High Court in the case of Singhad Educational Society 378 ITR 84 which has been affirmed by the Hon'ble Supreme Court in 397 ITR 344 squarely apply as no document pertaining to the A.Ys under consideration was found. 21. Therefore, initiation of proceedings u/s 153C of the Act qua the Satisfaction Note mentioned elsewhere is unsustainable in law. On the given facts in light of the decision of the Hon'ble Bomba…

ACIT, Central Circle-18, New Delhi vs. Gaurav Aggarwal, New Delhi

In the result, the appeals of the Revenue in ITA No

ITA 6202/DEL/2017[2009-10]Status: HeardITAT Delhi04 Sept 2023AY 2009-10

Bench: Shri N.K. Billaiya & Shri Kul Bharat

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Shri Waseem Arshad, CIT-DR

…tes fall within the A.Ys under consideration, which means that the alleged incriminating documents do not pertain to the A.Ys under consideration. 20. Therefore, the ratio laid down by the Hon'ble Bombay High Court in the case of Singhad Educational Society 378 ITR 84 which has been affirmed by the Hon'ble Supreme Court in 397 ITR 344 squarely apply as no document pertaining to the A.Ys under consideration was found. 21. Therefore, initiation of proceedings u/s 153C of the Act qua the Satisfaction Note mentioned elsewhere is unsustainable in law. On the given facts in light of the decision of the Hon'ble Bomba…

ACIT, Central Circle-2, Noida vs. Brys Resorts Pvt. Ltd., Noida

In the result, the cross objections filed by the assessee are allowed and the appeals filed by the Revenue are dismissed as infructuous

ITA 1039/DEL/2022[2013-14]Status: DisposedITAT Delhi28 Aug 2023AY 2013-14

Bench: SHRI SHAMIM YAHYA (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 153CSection 234BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘H’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1038 & 1039/Del./2022 (ASSESSMENT YEARS : 2012-13 & 2013-14) ACIT, Central Circle 2, vs. Brys Resorts Pvt. Ltd., Noida. H-1, Pearl Gateway Tower, Sector 44, Noida – 201 301 (Uttar Pradesh). (PAN : AACCH5468C) CO Nos.35 & 36/Del/2023 (in ITA Nos.1038 & 1039/Del./2022) (ASSESSMENT YEARS : 2012-13 & 2013-14) Brys Resorts Pvt. Ltd., vs. ACIT, Central Circle 2, H-1, Pearl Gateway Tower, Noida. Sector 44, Noida – 201 301 (Uttar Pradesh). (PAN : AACCH5468C) (APPELLANT)…

ACIT, Central Circle-2, Noida vs. Brys Resorts Pvt. Ltd., Noida

In the result, the cross objections filed by the assessee are allowed and the appeals filed by the Revenue are dismissed as infructuous

ITA 1038/DEL/2022[2012-13]Status: DisposedITAT Delhi28 Aug 2023AY 2012-13

Bench: SHRI SHAMIM YAHYA (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 153CSection 234BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘H’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1038 & 1039/Del./2022 (ASSESSMENT YEARS : 2012-13 & 2013-14) ACIT, Central Circle 2, vs. Brys Resorts Pvt. Ltd., Noida. H-1, Pearl Gateway Tower, Sector 44, Noida – 201 301 (Uttar Pradesh). (PAN : AACCH5468C) CO Nos.35 & 36/Del/2023 (in ITA Nos.1038 & 1039/Del./2022) (ASSESSMENT YEARS : 2012-13 & 2013-14) Brys Resorts Pvt. Ltd., vs. ACIT, Central Circle 2, H-1, Pearl Gateway Tower, Noida. Sector 44, Noida – 201 301 (Uttar Pradesh). (PAN : AACCH5468C) (APPELLANT)…

DCIT, CC-7(3), Mumbai vs. Satish Jagannath Aggarwal, Mumbai

In the result, the appeal of the revenue stand dismissed

ITA 2818/MUM/2022[2014-15]Status: DisposedITAT Mumbai20 Apr 2023AY 2014-15
For Appellant: Rushabh MehtaFor Respondent: Krishna Kumar
Section 132Section 143(3)Section 153Section 153ASection 153CSection 158B

…P a g e | 1 DCIT, CC-6(3) Vs. Satish Jagannath Aggarwal IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Deputy Commissioner of Vs. Satish Jagannath Income Tax, CC-6(3) Aggarwal, Room No. 655, Aaykar Jagan Kutir Sher E Bhavan, M.K. Road, Punjab, Mahakali Caves Mumbai – 400020 Road, Andheri (East) Mumbai – 400093 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADPA6712G Appellant .. Respondent Appellant by : Rushabh Mehta Respondent by : Krishna Kumar Date of Hearing 10.04.2023 Date of Pronouncement 20.04.2023 आदेश / O R D E R Per…

DCIT, New Delhi vs. M/S Rampgreen Solutions Pvt. Ltd., (Erstwhile Vcostomer Services India Pvt. Ltd), New Delhi

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 1618/DEL/2016[2011-12]Status: DisposedITAT Delhi24 Mar 2023AY 2011-12

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

Section 143(3)Section 144C(5)Section 14ASection 234ASection 271(1)(c)Section 92C

…Cross I.T.A. Nos. 1404 & 1618/Del/2016 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “I” NEW DELHI ] BEFORE SHRI G. S. PANNU, PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No. 1404/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 M/s. Rampgreen Solutions Pvt. DCIT, बनाम Ltd. [Erstwhile vCustomer Vs. Services India Pvt. Ltd.] Circle : 21 (1), C–95, Lower Ground Floor, Lajpat Nagar – I, New Delhi. New Delhi – 110 024. PAN : AABCV0770E A N D आ.अ.सं./ I.T.A No. 1618/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 DCIT, M/s. Rampgreen बनाम Solutions Pvt. Ltd. Vs. Circle : 21 (1), [Er…

M/S. Rampgreen Solutions Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 1404/DEL/2016[2011-12]Status: DisposedITAT Delhi24 Mar 2023AY 2011-12

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

Section 143(3)Section 144C(5)Section 14ASection 234ASection 271(1)(c)Section 92C

…Cross I.T.A. Nos. 1404 & 1618/Del/2016 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “I” NEW DELHI ] BEFORE SHRI G. S. PANNU, PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No. 1404/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 M/s. Rampgreen Solutions Pvt. DCIT, बनाम Ltd. [Erstwhile vCustomer Vs. Services India Pvt. Ltd.] Circle : 21 (1), C–95, Lower Ground Floor, Lajpat Nagar – I, New Delhi. New Delhi – 110 024. PAN : AABCV0770E A N D आ.अ.सं./ I.T.A No. 1618/Del/2016 िनधा"रणवष"/Assessment Year: 2011-12 DCIT, M/s. Rampgreen बनाम Solutions Pvt. Ltd. Vs. Circle : 21 (1), [Er…

Dollars Colony Phase-1, Vijayawada vs. Assistant Commissioner of Income Tax, Central Circle-2, Rajahmundry

In the result, appeals filed by the assessee are allowed and the cross appeals filed by the revenue are dismissed

ITA 220/VIZ/2022[2020-21]Status: DisposedITAT Visakhapatnam16 Mar 2023AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.218-220/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19 To2020-21) M/S Dollars Colony Vs. Asst.Commissioner Of Phase-1, D.No.40-3/1-46 Income Tax Krishna Nagar, Venkateswarapuram Central Circle-2 Vijayawada Rajahmundry [Pan : Aacad6957E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.176/Viz/2022 & 177/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19& 2019-20) Asst.Commissioner Of Income Tax Vs. M/S Dollars Colony Central Circle-2 Phase-1, D.No.40-3/1-46 Rajahmundry Krishna Nagar Venkateswarapuram Vijayawada [Pan : Aacad6957E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri M.V.Prasad, Ar प्रत्यधथी की ओर से / Respondent By : Shri M.N.Murthy Naik, Cit(Dr) सुनवधई की तधरीख / Date Of Hearing 21.02.2023 : घोर्णध की तधरीख/Date Of Pronouncement : 16.03.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy:

For Appellant: Shri M.V.Prasad, ARFor Respondent: Shri M.N.Murthy Naik, CIT(DR)
Section 131Section 132Section 132(4)Section 153C

…the assessment year and incriminating evidence relatable to the relevant assessment year. On this aspect, the Ld.Counsel for the assessee has relied on the decision of Hon’ble Bombay High Court in the case of CIT Vs. Sinhgad Technical Education Society [2015] 63 Taxmann.com 14, wherein, it was held that where the seized documents are not in the name of the assessee, no action can be taken u/s 153C and further entire decision being based on huge amounts revealed from seized documents not being supported by actual cash passing hands, additions were not 15 I.T.A. No.218-220/Viz/2022 & 176-177/Viz/2022, A.Y.2018-19…