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

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

Garudapally Shruthi Gupta, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 11/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Garudapally Shruthi Gupta, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 10/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Essel Mining & Industries Limited, Mumbai vs. Principal Commissioner of Income Tax-Central-1, Mumbai

In the result, appeal of the assessee is allowed

ITA 3202/MUM/2018[2009-10]Status: DisposedITAT Mumbai15 Nov 2022AY 2009-10
Section 127(2)Section 132Section 133ASection 143(3)Section 148Section 153CSection 263

…rder of the ld. AO in this regard warranting revision u/s.263 of the Act by the ld. PCIT. The assessee also placed reliance on yet another decision of the Hon’ble Jurisdictional High Court in the case of CIT vs. Sinhgad Technical Education Society reported in 378 ITR 84 which was approved by the Hon’ble Supreme Court reported in 397 ITR 344. (iii) Order passed u/s.153C r.w.s. 143(3) of the Act dated 29/03/2016 is not prejudicial to the interest of the Revenue in view of the fact that the compensation received by the assessee company from Suzlon Energy Ltd was directly and undoubtedly connected with its business o…

Assistant Commissioner of Income Tax, Central Circel-2(1), Bangalore vs. Sri Mathikere Ramaiah Seetharam, Bangalore

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 544/BANG/2021[2016-17]Status: DisposedITAT Bangalore07 Nov 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R
Section 131Section 132(4)Section 153CSection 45(2)

…h Arogya Mindir P.Ltd. (2015) 167 TTJ 578/ 114 DTR 61 (Delhi)(Trib.) • ACIT v. Surbhi Sen Jindal (2018) 68 ITR 12(SN) (Patna) (Trib.) • Avalanche Reality P. Ltd. v. ACIT (2018) 68 ITR 79 (SN) (Indore)(Trib.) • CIT v. Sinhgad Technical Education Society (2015) 378 ITR 84/ 278 CTR 144 (Bom.)(HC) • CIT v. Mechmen (MP)(HC) AYs 2000-01 to 2006-07 I.T.A. No.44/2011, I.T.A. No.45/2011 • DCIT .v. Aakash Arogya Mindir (P) Ltd. (2015) 167 TTJ 578 (Delhi)(Trib.) ITA Nos.542 to 544/Bang/2021 & CO Nos.17 to 19/Bang/2021 Sri Mathikere Ramaiah Seetharam, Bangalore Page 95 of 96 • CIT v. N. S. Software (FIRM) (2018) 403 ITR 25…

Assistant Commissioner of Income Tax, Central Circel-2(1), Bangalore vs. Sri Mathikere Ramaiah Seetharam, Bangalore

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 543/BANG/2021[2015-16]Status: DisposedITAT Bangalore07 Nov 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R
Section 131Section 132(4)Section 153CSection 45(2)

…h Arogya Mindir P.Ltd. (2015) 167 TTJ 578/ 114 DTR 61 (Delhi)(Trib.) • ACIT v. Surbhi Sen Jindal (2018) 68 ITR 12(SN) (Patna) (Trib.) • Avalanche Reality P. Ltd. v. ACIT (2018) 68 ITR 79 (SN) (Indore)(Trib.) • CIT v. Sinhgad Technical Education Society (2015) 378 ITR 84/ 278 CTR 144 (Bom.)(HC) • CIT v. Mechmen (MP)(HC) AYs 2000-01 to 2006-07 I.T.A. No.44/2011, I.T.A. No.45/2011 • DCIT .v. Aakash Arogya Mindir (P) Ltd. (2015) 167 TTJ 578 (Delhi)(Trib.) ITA Nos.542 to 544/Bang/2021 & CO Nos.17 to 19/Bang/2021 Sri Mathikere Ramaiah Seetharam, Bangalore Page 95 of 96 • CIT v. N. S. Software (FIRM) (2018) 403 ITR 25…

Assistant Commissioner of Income Tax, Central Circel-2(1), Bangalore vs. Sri Mathikere Ramaiah Seetharam, Bangalore

In the result, the appeals filed by the revenue are dismissed and the COs filed by the assessee are partly allowed for statistical purposes

ITA 542/BANG/2021[2014-15]Status: DisposedITAT Bangalore07 Nov 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Nagin Khincha &For Respondent: Shri M. Mathivanan, D.R
Section 131Section 132(4)Section 153CSection 45(2)

…h Arogya Mindir P.Ltd. (2015) 167 TTJ 578/ 114 DTR 61 (Delhi)(Trib.) • ACIT v. Surbhi Sen Jindal (2018) 68 ITR 12(SN) (Patna) (Trib.) • Avalanche Reality P. Ltd. v. ACIT (2018) 68 ITR 79 (SN) (Indore)(Trib.) • CIT v. Sinhgad Technical Education Society (2015) 378 ITR 84/ 278 CTR 144 (Bom.)(HC) • CIT v. Mechmen (MP)(HC) AYs 2000-01 to 2006-07 I.T.A. No.44/2011, I.T.A. No.45/2011 • DCIT .v. Aakash Arogya Mindir (P) Ltd. (2015) 167 TTJ 578 (Delhi)(Trib.) ITA Nos.542 to 544/Bang/2021 & CO Nos.17 to 19/Bang/2021 Sri Mathikere Ramaiah Seetharam, Bangalore Page 95 of 96 • CIT v. N. S. Software (FIRM) (2018) 403 ITR 25…

Kush Kedia vs. A.C.I.T. 2(1), Raipur (Cg)

In the result, appeal of the assessee in ITA No

ITA 106/BIL/2015[2005-06]Status: DisposedITAT Raipur31 Mar 2022AY 2005-06

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita Nos. 105 & 106/Rpr/2015 "नधा"रण वष" / Assessment Years : 2004-05 & 2005-06 Kush Kedia Kedia Bhawan, Mandi Road, Balodabazar.Dist. Raipur (C.G.) Pan : Aklpk5127B .......अपीलाथ"/Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Raipur. (C.G.) ……""यथ" /Respondent

For Appellant: Shri R.B Doshi, A.RFor Respondent: Shri P.K. Mishra, CIT D.R
Section 132(1)Section 139(1)Section 143(3)Section 153CSection 68

…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 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 that as it may, the requirement of Sectio…

Kush Kedia vs. A.C.I.T. 2(1), Raipur (Cg)

In the result, appeal of the assessee in ITA No

ITA 105/BIL/2015[2004-05]Status: DisposedITAT Raipur31 Mar 2022AY 2004-05

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita Nos. 105 & 106/Rpr/2015 "नधा"रण वष" / Assessment Years : 2004-05 & 2005-06 Kush Kedia Kedia Bhawan, Mandi Road, Balodabazar.Dist. Raipur (C.G.) Pan : Aklpk5127B .......अपीलाथ"/Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Raipur. (C.G.) ……""यथ" /Respondent

For Appellant: Shri R.B Doshi, A.RFor Respondent: Shri P.K. Mishra, CIT D.R
Section 132(1)Section 139(1)Section 143(3)Section 153CSection 68

…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 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 that as it may, the requirement of Sectio…

Shri D.Dasappa, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, both the appeals of the assessee are partly allowed

ITA 2223/BANG/2016[2009-10]Status: DisposedITAT Bangalore09 Feb 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri L. Bharath, CAFor Respondent: Capt. Pradeep Shoury Arya, Addl.CIT(DR)(ITAT)
Section 132Section 153CSection 2(14)Section 80

…reference to incriminating material, the proceedings under section 153C are bad in law. 8.4 In relation to the above, reliance is placed on the following rulings:- • CIT v. Sinhgad Technical Education Society (397 ITR 344 (SC) • CIT v. RRJ Securities Ltd. (380 ITR 412) (Del) • CIT v. IBC Knowledge Park (287 ITR 261)(Kar) • CIT v. Veerprabhu Marketing Ltd. (288 ITR 574(Cal) • Pr. CIT v. Allied Perfumers P. Ltd. (431 ITR 237 (Del) • Green Range Farms (P.) Ltd. v. DCIT (96 taxmann.com 249 9. On the other hand, the ld. DR submitted that the documents seized are incriminating material which lead to the addition to…

Shri D.Dasappa, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, both the appeals of the assessee are partly allowed

ITA 2222/BANG/2016[2008-09]Status: DisposedITAT Bangalore09 Feb 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri L. Bharath, CAFor Respondent: Capt. Pradeep Shoury Arya, Addl.CIT(DR)(ITAT)
Section 132Section 153CSection 2(14)Section 80

…reference to incriminating material, the proceedings under section 153C are bad in law. 8.4 In relation to the above, reliance is placed on the following rulings:- • CIT v. Sinhgad Technical Education Society (397 ITR 344 (SC) • CIT v. RRJ Securities Ltd. (380 ITR 412) (Del) • CIT v. IBC Knowledge Park (287 ITR 261)(Kar) • CIT v. Veerprabhu Marketing Ltd. (288 ITR 574(Cal) • Pr. CIT v. Allied Perfumers P. Ltd. (431 ITR 237 (Del) • Green Range Farms (P.) Ltd. v. DCIT (96 taxmann.com 249 9. On the other hand, the ld. DR submitted that the documents seized are incriminating material which lead to the addition to…

Assistant Commissioner of Income Tax, Circle-2, Guwahati vs. Fortune Vanijya Private Limited, Guwahati

In the result both the appeal of the Revenue and the cross objections of the assessee stands partly allowed

ITA 21/GTY/2021[2011-12]Status: DisposedITAT Guwahati10 Dec 2021AY 2011-12

Bench: Shri P.M. Jagtap, Hon’Ble V.P (Kz) & Shri A. T. Varkey, Jm]

Section 132Section 132(4)Section 142(1)Section 153ASection 153CSection 68

…1 I.T.A. No.21/Gau/2021 & CO No.1/Gau/2021 Fortune Vanijya Private Limited Assessment Year: 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, “VIRTUAL HEARING” AT KOLKATA [Before Shri P.M. Jagtap, Hon’ble V.P (KZ) & Shri A. T. Varkey, JM] I.T.A. No.21/Gau/2021 Assessment Year: 2011-12 ACIT, Circle-2, Guwahati Vs. Fortune Vanijya Private Limited S.J. Road, Athgaon, Guwahati-781001. [PAN:AABCF0295Q] Appellant Respondent CO No.1/Gau/2021 (In I.T.A. No.21/Gau/2021) Assessment Year: 2011-12 Fortune Vanijya Private Limited Vs. ACIT, Circle-2, Guwahati S.J. Road Athgaon, Guwahati-781001. [PAN:AABCF029…

M/S. Sri Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Assistant Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 506/BANG/2020[2016-17]Status: DisposedITAT Bangalore16 Aug 2021AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

…analysis for another assessment year. This is against the letter and spirit of the provisions dealing with search, seizure and consequent assessment. 58. He submitted that as can be seen from the decision in Singhad Technical Education Society’s case [2015] 378 ITR 84 (Bom.), the Court has reiterated the principle that no addition can be made in the absence of incriminating material in a search based assessment. Though the above decision has been held in the context of section 153C the same would ITA Nos.500 TO 506/Bang/2020 Page 34 of 183 apply even to section 153A as held by Hon’ble Karnataka High Court in…

M/S. Sri Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Assistant Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 505/BANG/2020[2015-16]Status: DisposedITAT Bangalore16 Aug 2021AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

…analysis for another assessment year. This is against the letter and spirit of the provisions dealing with search, seizure and consequent assessment. 58. He submitted that as can be seen from the decision in Singhad Technical Education Society’s case [2015] 378 ITR 84 (Bom.), the Court has reiterated the principle that no addition can be made in the absence of incriminating material in a search based assessment. Though the above decision has been held in the context of section 153C the same would ITA Nos.500 TO 506/Bang/2020 Page 34 of 183 apply even to section 153A as held by Hon’ble Karnataka High Court in…

M/S. Sri Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Assistant Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 504/BANG/2020[2014-15]Status: DisposedITAT Bangalore16 Aug 2021AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

…analysis for another assessment year. This is against the letter and spirit of the provisions dealing with search, seizure and consequent assessment. 58. He submitted that as can be seen from the decision in Singhad Technical Education Society’s case [2015] 378 ITR 84 (Bom.), the Court has reiterated the principle that no addition can be made in the absence of incriminating material in a search based assessment. Though the above decision has been held in the context of section 153C the same would ITA Nos.500 TO 506/Bang/2020 Page 34 of 183 apply even to section 153A as held by Hon’ble Karnataka High Court in…

M/S. Sri Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Assistant Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 503/BANG/2020[2013-14]Status: DisposedITAT Bangalore16 Aug 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

…analysis for another assessment year. This is against the letter and spirit of the provisions dealing with search, seizure and consequent assessment. 58. He submitted that as can be seen from the decision in Singhad Technical Education Society’s case [2015] 378 ITR 84 (Bom.), the Court has reiterated the principle that no addition can be made in the absence of incriminating material in a search based assessment. Though the above decision has been held in the context of section 153C the same would ITA Nos.500 TO 506/Bang/2020 Page 34 of 183 apply even to section 153A as held by Hon’ble Karnataka High Court in…

M/S. Sri Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Assistant Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 502/BANG/2020[2012-13]Status: DisposedITAT Bangalore16 Aug 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

…analysis for another assessment year. This is against the letter and spirit of the provisions dealing with search, seizure and consequent assessment. 58. He submitted that as can be seen from the decision in Singhad Technical Education Society’s case [2015] 378 ITR 84 (Bom.), the Court has reiterated the principle that no addition can be made in the absence of incriminating material in a search based assessment. Though the above decision has been held in the context of section 153C the same would ITA Nos.500 TO 506/Bang/2020 Page 34 of 183 apply even to section 153A as held by Hon’ble Karnataka High Court in…

M/S. Sri Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Assistant Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 501/BANG/2020[2011-12]Status: DisposedITAT Bangalore16 Aug 2021AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

…analysis for another assessment year. This is against the letter and spirit of the provisions dealing with search, seizure and consequent assessment. 58. He submitted that as can be seen from the decision in Singhad Technical Education Society’s case [2015] 378 ITR 84 (Bom.), the Court has reiterated the principle that no addition can be made in the absence of incriminating material in a search based assessment. Though the above decision has been held in the context of section 153C the same would ITA Nos.500 TO 506/Bang/2020 Page 34 of 183 apply even to section 153A as held by Hon’ble Karnataka High Court in…

M/S. Sri Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Assistant Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 500/BANG/2020[2010-11]Status: DisposedITAT Bangalore16 Aug 2021AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

…analysis for another assessment year. This is against the letter and spirit of the provisions dealing with search, seizure and consequent assessment. 58. He submitted that as can be seen from the decision in Singhad Technical Education Society’s case [2015] 378 ITR 84 (Bom.), the Court has reiterated the principle that no addition can be made in the absence of incriminating material in a search based assessment. Though the above decision has been held in the context of section 153C the same would ITA Nos.500 TO 506/Bang/2020 Page 34 of 183 apply even to section 153A as held by Hon’ble Karnataka High Court in…

Matrix India Entertainment Consultants Pvt. Ltd, Mumbai vs. ACIT, CC -8(2), Mumbai

In the result the appeals for 2005-06, 2006-07, 2007-08 &

ITA 2938/MUM/2015[2005-06]Status: DisposedITAT Mumbai23 Jul 2021AY 2005-06

Bench: Shri Rajesh Kumar & Shri Ramlal Negi

For Appellant: Dr. K. Shivaram, A.R. &For Respondent: Shri Sandeep Raj, D.R
Section 132Section 133ASection 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAMLAL NEGI, JUDICIAL MEMBER ITA Nos.2938, 2939, 2940 & 2941/M/2015 Assessment Years: 2005-06, 2006-07, 2007-08 & 2011-12 M/s. Matrix India Assistant Commissioner Entertainment of Income Tax- 8(2), Consultants Pvt. Ltd., (Erstwhile Central Circle- 5, Agnelo, 1st Floor, 47) Vs. Khandeswari Marg, 6th Floor, Near Mount Mary Steps, Aayakar Bhavan, Bandra – West, M.K. Road, Mumbai – 400 050 Mumbai - 400020 PAN: AACCM7659J (Appellant) (Respondent) ITA Nos.3208, 3209 & 3210/M/2015 Assessment Years: 200…

Gopal Agarwal, New Delhi vs. ACIT, Central Circle- 19, New Delhi

ITA 5853/DEL/2018[2011-12]Status: DisposedITAT Delhi30 Jun 2021AY 2011-12
Section 10(38)Section 132Section 139(1)Section 153A

…Gutgutia 395 ITR 526 (Del) iii) PCIT v. Anand Kumar Jain (HUF) 432 ITR 384 (Del) iv) CIT v. Best Infrastructure Ltd. 397 ITR 82 (Del) v) CIT v. Harjeev Agarwal 290 CTR 263 (Del) vi) Pr CIT vs SMC Power Generation Ltd. ITA 406/2019 (Del) dated 23.07.2019 vii) 378 ITR 84 (Bom) CIT vs. Sinhgad Technical Education Society upheld by Apex Court in the case of CIT v. Sinhgad Technical Education Society reported in 397 ITR 344 Gopal Agarwal & Ors. Vs. ITO 4.0 The Ld. CIT-DR, on the other hand, relied upon the orders of the lower authorities. 5.0 We have considered the rival arguments made by both the sides, perused t…