What is CIT v. Sinhgad Technical Education Society authority for?

For assessments under Section 153C, a notice is legally unsustainable if there is no incriminating material correlated to the specific assessment years for which reassessment is sought.

How many judgments cite CIT v. Sinhgad Technical Education Society?

1,589 judgments on BharatTax cite CIT v. Sinhgad Technical Education Society (397 ITR 344), spanning 2017 to 2026.

Which sections of the Income Tax Act does CIT v. Sinhgad Technical Education Society come up under?

It is most often cited in judgments turning on Section 153C, Section 153A, Section 143(3), Section 132, Section 147, Section 148.

CIT v. Sinhgad Technical Education Society (397 ITR 344)

Upkar Mani, Delhi vs. ACIT CC-8, Jhandewalan

In the result, the appeal of the assessee is dismissed

ITA 3022/DEL/2023[2018-19]Status: DisposedITAT Delhi02 Sept 2026AY 2018-19

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singh[Assessment Year 2018-19]

Section 132Section 153CSection 153DSection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘H’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year 2018-19] Upkar Mani, ACIT, O-59, 1st Floor, Central Circle-8, Lajpat Nagar II, Vs Jhandewalan, Delhi-110024 New Delhi-110055 PAN-ABTPS6267K Appellant Respondent Appellant by Shri Raghav Sharma, CA Respondent by Shri Sujit Kumar, CIT-DR Date of Hearing 11.03.2025 Date of Pronouncement 06.06.2025 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal by the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)-24, Del…

DCIT, Dehradun vs. M/S Sawhney Builders, Dehradun

In the result, appeals of the Revenue as well as the cross objections filed by the assessee are dismissed

ITA 3179/DEL/2015[2012-13]Status: DisposedITAT Delhi27 May 2026AY 2012-13

Bench: Shri N. K. Billaiya & Smt. Beena A. Pillaiassessment Year: 2006-07 Dcit Sawhney Builders Central Circle Vs 119-D, Race Course, 13A, Subhash Road, Dehradun Dehradun Pan No.Aaxfs0947D (Appellant) (Respondent)

Section 40a

…sition of law that in the case of completed assessments, additions can be made only on the basis of incriminating material pertaining to that relevant assessment year as delivered by the Hon'ble Supreme Court in the case of Singhad Technical Education Society 397 ITR 344. The relevant findings read as under: “18. The Income-tax Appellate Tribunal permitted this additional ground by giving a reason that it was a jurisdictional issue taken up on the basis of facts already on the record and, therefore, could be raised. In this behalf, it was noted by the Income-tax Appellate Tribunal that as per the provisions of s…

Expressway Services Pvt Ltd, Hyderabad vs. DCIT., Central Circle-2(4), Hyderabad

In the result, the appeals filed by the assessee in ITA Nos

ITA 486/HYD/2025[2020-21]Status: DisposedITAT Hyderabad27 Mar 2026AY 2020-21

Section 132(4)Section 153C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.484 to 486/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2018-19 to 2020-21) Expressway Services Pvt. Vs. The Deputy Commissioner of Ltd., Income Tax, Hyderabad. Central Circle – 2(4), Hyderabad. PAN : AACCE9241Q. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri K.C. Devdas,…

Expressway Services Pvt Ltd, Hyderabad vs. DCIT., Central Circle -2(4), Hyderabad

In the result, the appeals filed by the assessee in ITA Nos

ITA 485/HYD/2025[2019-20]Status: DisposedITAT Hyderabad27 Mar 2026AY 2019-20

Section 132(4)Section 153C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.484 to 486/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2018-19 to 2020-21) Expressway Services Pvt. Vs. The Deputy Commissioner of Ltd., Income Tax, Hyderabad. Central Circle – 2(4), Hyderabad. PAN : AACCE9241Q. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri K.C. Devdas,…

Expressway Services Private Limited, Hyderabad vs. DCIT., Central Circle-2(4), Hyderabad

In the result, the appeals filed by the assessee in ITA Nos

ITA 484/HYD/2025[2018-19]Status: DisposedITAT Hyderabad27 Mar 2026AY 2018-19

Section 132(4)Section 153C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.484 to 486/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2018-19 to 2020-21) Expressway Services Pvt. Vs. The Deputy Commissioner of Ltd., Income Tax, Hyderabad. Central Circle – 2(4), Hyderabad. PAN : AACCE9241Q. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri K.C. Devdas,…

Karan Israni, New Delhi vs. DCIT, Central Circle-30, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 1627/DEL/2025[2019-20]Status: DisposedITAT Delhi04 Feb 2026AY 2019-20

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Muneesh Rajani, Sr. DR

Section 132Section 142(1)Section 153C

…ematic issuance of bogus bills. These statements, along with ledger accounts and Tally records (Annexure-A31) scized during the search, directly implicated the appellant in transactions lacking genuineness. In CIT v. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC), the Supreme Court upheld the validity of proceedings under Section 153C where satisfaction was recorded based on scized material directly pertaining to the other person. 7.2 As for inordinate delay issue, it is important to appreciate that In the case of M/s Calcutta Knitwears v. CIT (2014) 43 taxmann.com 446 (SC), the Page 56 of 60 करआका S…

M/S Model Tanners (India) Pvt. Ltd., Kanpur vs. Astt. Commissioner of Income Tax, Kanpur

In the result, ITA No. 374/LKW/2017 is partly allowed while ITA No

ITA 375/LKW/2017[2009-10]Status: DisposedITAT Lucknow30 Jan 2026AY 2009-10

For Appellant: Sh. Ashish Jaiswal, AdvFor Respondent: Sh. Puneet Kumar, CIT DR

Section 153ASection 153CSection 153DSection 801BSection 80I

…r of the Hon’ble High Court, which quashed the assessment order in the absence of incriminating material. The ld. AR also drew our attention to the decision of the Hon’ble Supreme Court in the case of CIT-3, Pune vs. Singhad Technical Education Society (2017) 397 ITR 344 (SC) wherein as per the provisions of section 153C incriminating material which was seized had to pertain to the assessment year in question and in the present case, there was no incriminating material that pertained to the assessment year in question. Therefore, it was submitted that the proceeding initiated and completed under section 153C were…

M/S Model Tanners (India) Pvt. Ltd., Kanpur vs. Astt. Commissioner of Income Tax, Kanpur

In the result, ITA No. 374/LKW/2017 is partly allowed while ITA No

ITA 374/LKW/2017[2005-06]Status: DisposedITAT Lucknow30 Jan 2026AY 2005-06

For Appellant: Sh. Ashish Jaiswal, AdvFor Respondent: Sh. Puneet Kumar, CIT DR

Section 153ASection 153CSection 153DSection 801BSection 80I

…r of the Hon’ble High Court, which quashed the assessment order in the absence of incriminating material. The ld. AR also drew our attention to the decision of the Hon’ble Supreme Court in the case of CIT-3, Pune vs. Singhad Technical Education Society (2017) 397 ITR 344 (SC) wherein as per the provisions of section 153C incriminating material which was seized had to pertain to the assessment year in question and in the present case, there was no incriminating material that pertained to the assessment year in question. Therefore, it was submitted that the proceeding initiated and completed under section 153C were…

Salgaocar Mining Industries Pvt. Ltd, Panaji vs. Deputy Commissioner of Income Tax, Circle - 1, Margao

The appeal of the assessee is PARTLY ALLOWED in aforestated terms

ITA 132/PAN/2025[2006-07]Status: DisposedITAT Panaji29 Jan 2026AY 2006-07

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2006-2007 M/S Salgaocar Mining Industries Pvt Ltd. Salgaonkar Bhava, Altino, Panaji, Goa-403001. Pan: Aabcs8862N . . . . . . . Appellant V/S Dy. Commissioner Of Income Tax, Circle-1, Margao, Goa. . . . . . . . Respondent Represented Assessee By: Mr Sukhsagar Syal [‘Ld. Ar’] Revenue By: Ms Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing : 20/01/2026 Date Of Pronouncement : 29/01/2026 Order Per G. D. Padmahshali; This Assessee’S Appeal Filed U/S 253(1) Of The Income- Tax Act, 1961 [‘The Act’] Impugns The Order Dt. 20/03/2025 Passed U/S 250 Of The Act By Commissioner Of Income Tax(Appeals-2), Panaji [‘Ld. Cit(A)’] Which In Turn Dealt With Order Dt. 20/12/2011 Passed U/S 144 Of The Act By Dcit, Circle-1, Margao Goa [‘Ld. Ao’] Anent To Assessment Year 2006-07.[‘Ay’]

For Appellant: Mr Sukhsagar Syal [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]

Section 143(1)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 154Section 246ASection 250Section 253(1)

…bad in law in terms of section 147 to 151 of the Act, raised first time before the Tribunal is to be admitted for adjudication in the light of ‘National Thermal Power Co. Ltd. Vs CIT’ [1998, 229 ITR 383], and CIT Vs Sinhgad Technical Education Society [2017, 397 ITR 344] as no fresh facts need to be examined for adjudicating this legal ground. Insofar as merits of the addition of alleged difference of revenue/receipts is concerned, the assessee claimed that the details of revenue/receipts earned by it duly accounted for and same were there before the Ld. AO in original as well as reassessment proceedings. ITAT-P…

Deputy Commissioner of Income Tax, Delhi vs. Gaurav Dalmia, Delhi

In the result, additional ground 1 under Rule 27 of the assessee is

ITA 4162/DEL/2025[2016-17]Status: DisposedITAT Delhi29 Jan 2026AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Shri Mahesh Kumar, CIT-DR

Section 132(4)Section 153ASection 153DSection 69A

…vs Anand Kumar Jain (HUF) reported in 432 Page 10 of 30 ITA No.4162/DEL/2025 [A.Y 2016-17] The Dy. C.I.T. Vs. Gaurav Dalmia ITR 384 on the aforesaid proposition and Hon'ble Supreme Court in the case of CIT vs Singhad Technical Education Society reported in 397 ITR 344. 2.3 In view of the above ld AO wrongly assumed the jurisdiction u/s 153A of the Income Tax Act on the basis of notings found from the residence of Shri Rakesh Aggarwal (third party) and as such impugned order passed u/s 153A of the Income Tax Act is liable to be quashed, furthermore, there is no basis as to how the amount mentioned in "others"…