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 366,470 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

Issues it is cited on

Judgments citing CIT v. Sinhgad Technical Education Society

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 219/VIZ/2022[2019-20]Status: DisposedITAT Visakhapatnam16 Mar 2023AY 2019-20

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…

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 218/VIZ/2022[2018-19]Status: DisposedITAT Visakhapatnam16 Mar 2023AY 2018-19

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…

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

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

ITA 177/VIZ/2022[2019-20]Status: DisposedITAT Visakhapatnam16 Mar 2023AY 2019-20

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…

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

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

ITA 176/VIZ/2022[2018-19]Status: DisposedITAT Visakhapatnam16 Mar 2023AY 2018-19

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…