CIT v. Sinhgad Technical Education Society

397 ITR 344Supreme Court of India2017#22 most cited

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.

1,589

judgments rely on this decision, according to BharatTax’s citation analysis of 367,164 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v. Sinhgad Technical Education Society · Section 153C · incriminating material · validity of notice 153C · search assessment · correlation of material to assessment year · assessment quashed · Section 153A · search and seizure · post-search assessment

Also reported as

96 Taxmann.com 468250 Taxmann 225297 CTR 441156 DTR 161

Sections most often in play

Section 153CSection 153ASection 143(3)Section 132Section 147Section 148Section 151Section 139

Issues it is cited on

abatement of assessmentcasus omissussection 153b(1)section 113section 158bdsection 153c(1)section 153a(1)(b)section 153(1)section 132(1)panchnamasection 153bstatement under section 132(4)

Judgments citing CIT v. Sinhgad Technical Education Society

Raj Kumar, Chandausi vs. ITO-2(5), Chandausi

The appeal of the assessee is allowed

ITA 3238/DEL/2024[2012-13]Status: DisposedITAT Delhi16 Jul 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Royraj Kumar Vs. Ito, 2(5) Mohalla Ratan Income Tax Office, Chandausi Behind Sm Degree Uttar Pradesh - 202412 College, Chandausi Uttar Pradesh – 202412 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aqmpk9324M Appellant .. Respondent

For Appellant: Sh. Pranav Yadav, AdvFor Respondent: Sh. Harpreet Kaur Hansra
Section 143(2)Section 144Section 147Section 148Section 151

…P a g e | 1 Raj Kumar (AY: 2012-13 THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER Raj Kumar Vs. ITO, 2(5) Mohalla Ratan Income Tax Office, Chandausi Behind SM Degree Uttar Pradesh - 202412 College, Chandausi Uttar Pradesh – 202412 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AQMPK9324M Appellant .. Respondent Appellant by : Sh. Pranav Yadav, Adv Respondent by : Sh. Harpreet Kaur Hansra, Sr. DR Date of Hearing 04.06.2025 Date of Pronouncement 16.07.2025 O R D E R PER MADHUMITA ROY, JM: The instant appeal filed by the assessee…

ACIT, Central Circle-2, New Delhi vs. Team Buildcon P.Ltd, New Delhi

In the result, Appeals of the Revenue are partly allowed for

ITA 4896/DEL/2017[2013-14]Status: DisposedITAT Delhi09 Jul 2025AY 2013-14

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishraita No. 4896/Del/2017 (A.Y. 2013-14) Assistant Commissioner Vs M/S Team Buildocn Pvt. Ltd. Of Income Tax, Central C-1/9, Safdarjung Circle-2, Room No. 363, Development Area, New E-2, Ara Jhandewalan Delhi Extension, New Delhi Pan: Aacct4491L

Section 132Section 153A

…1 ITA No. 4895 & 4896/Del/2017 ACIT Vs. Team Buildcon Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘A’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No. 4896/Del/2017 (A.Y. 2013-14) Assistant Commissioner Vs M/s Team Buildocn Pvt. Ltd. of Income Tax, Central C-1/9, Safdarjung Circle-2, Room No. 363, Development Area, New E-2, ARA Jhandewalan Delhi Extension, New Delhi PAN: AACCT4491L Appellant Respondent Assessee by Sh. Ruchesh Sinha, Adv& Dr. Rakesh Kumar, Adv, Ms. Monalsa Maity, Adv Revenue by Sh. Jitender Singh, CIT DR…

ACIT, Central Circle-2, New Delhi vs. Team Buildcon P.Ltd, New Delhi

In the result, Appeals of the Revenue are partly allowed for

ITA 4895/DEL/2017[2012-13]Status: DisposedITAT Delhi09 Jul 2025AY 2012-13

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishraita No. 4896/Del/2017 (A.Y. 2013-14) Assistant Commissioner Vs M/S Team Buildocn Pvt. Ltd. Of Income Tax, Central C-1/9, Safdarjung Circle-2, Room No. 363, Development Area, New E-2, Ara Jhandewalan Delhi Extension, New Delhi Pan: Aacct4491L

Section 132Section 153A

…1 ITA No. 4895 & 4896/Del/2017 ACIT Vs. Team Buildcon Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘A’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No. 4896/Del/2017 (A.Y. 2013-14) Assistant Commissioner Vs M/s Team Buildocn Pvt. Ltd. of Income Tax, Central C-1/9, Safdarjung Circle-2, Room No. 363, Development Area, New E-2, ARA Jhandewalan Delhi Extension, New Delhi PAN: AACCT4491L Appellant Respondent Assessee by Sh. Ruchesh Sinha, Adv& Dr. Rakesh Kumar, Adv, Ms. Monalsa Maity, Adv Revenue by Sh. Jitender Singh, CIT DR…

Ram Mohana Reddy Baddigam, Hyderabad vs. DCIT., Central Circle-3(4), Hyderabad

Accordingly, the grounds raised by the assessee are allowed

ITA 422/HYD/2025[2019-20]Status: DisposedITAT Hyderabad30 Jun 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA P. Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 153CSection 69A

…5 income of the assessee for the relevant assessment years, is totally illogical and unlawful and cannot be accepted. This legal principle is supported by the decision of Hon’ble Supreme Court in the case of CIT vs., Sinhgad Technical Education Society [2017] 397 ITR 344 (SC) where it has been clearly held that, loose papers found and seized from the residence of the assessee, an educational institution, indicating capitation fees received by various institutions run by assessee did not establish co-relation document-wise with assessment year in question, notice issued u/sec.153C had rightly been quashed and set-…

Ram Mohana Reddy Baddigam, Hyderabad vs. DCIT., Central Circle-3(4), Hyderabad

Accordingly, the grounds raised by the assessee are allowed

ITA 421/HYD/2025[2018-19]Status: DisposedITAT Hyderabad30 Jun 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA P. Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 153CSection 69A

…5 income of the assessee for the relevant assessment years, is totally illogical and unlawful and cannot be accepted. This legal principle is supported by the decision of Hon’ble Supreme Court in the case of CIT vs., Sinhgad Technical Education Society [2017] 397 ITR 344 (SC) where it has been clearly held that, loose papers found and seized from the residence of the assessee, an educational institution, indicating capitation fees received by various institutions run by assessee did not establish co-relation document-wise with assessment year in question, notice issued u/sec.153C had rightly been quashed and set-…

Ram Mohana Reddy Baddigam, Guntur vs. DCIT., Central Circle-3(4), Hyderabad

Accordingly, the grounds raised by the assessee are allowed

ITA 420/HYD/2025[2017-18]Status: DisposedITAT Hyderabad30 Jun 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA P. Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 153CSection 69A

…5 income of the assessee for the relevant assessment years, is totally illogical and unlawful and cannot be accepted. This legal principle is supported by the decision of Hon’ble Supreme Court in the case of CIT vs., Sinhgad Technical Education Society [2017] 397 ITR 344 (SC) where it has been clearly held that, loose papers found and seized from the residence of the assessee, an educational institution, indicating capitation fees received by various institutions run by assessee did not establish co-relation document-wise with assessment year in question, notice issued u/sec.153C had rightly been quashed and set-…

Ram Mohana Reddy Baddigam, Guntur vs. DCIT., Central Circle-3(4), Hyderabad

Accordingly, the grounds raised by the assessee are allowed

ITA 419/HYD/2025[2016-17]Status: DisposedITAT Hyderabad30 Jun 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA P. Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 153CSection 69A

…5 income of the assessee for the relevant assessment years, is totally illogical and unlawful and cannot be accepted. This legal principle is supported by the decision of Hon’ble Supreme Court in the case of CIT vs., Sinhgad Technical Education Society [2017] 397 ITR 344 (SC) where it has been clearly held that, loose papers found and seized from the residence of the assessee, an educational institution, indicating capitation fees received by various institutions run by assessee did not establish co-relation document-wise with assessment year in question, notice issued u/sec.153C had rightly been quashed and set-…

Assistant Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Kasthoori Raja Dhanush, Chennai

In the result, all the appeals of the Revenue and Cross-Objections

ITA 3192/CHNY/2024[2020-21]Status: DisposedITAT Chennai30 Jun 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.3188 To 3192/Chny/2024 निर्धारणवर्ष/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 & Cross-Objection Nos.22 To 26/Chny/2025 निर्धारणवर्ष/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 The Acit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement V. : : : : Kasthoori Raja Dhanush, Old No.16/5, New No.33/5, Rajamannar Street, Thyagaraya Nagar, Chennai-600 017. [Pan: Actpv 0618 E] (प्रत्यर्थी/Respondent/Cross- Objector) Mrs. Sheila Parthasarthy, Cit Mr. N. Arjun Raj, Advocate 28.04.2025 30.06.2025 आदेश / Order Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals) 19, Chennai (Hereinafter Referred To As `Ld.Cit(A) `) All Dated 17.10.2024 For The

Section 132Section 153ASection 15ASection 271D

…आयकर अपीलीय अधिकरण, 'बी'न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH: CHENNΑΙ श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री जगदीश, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3188 to 3192/Chny/2024 निर्धारणवर्ष/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 & Cross-Objection Nos.22 to 26/Chny/2025 निर्धारणवर्ष/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 The ACIT, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) Department by Assessee by सुनवाईकीतारीख/Date of Hearing घोषणाकीतारीख /Da…

Assistant Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Kasthoori Raja Dhanush, Chennai

In the result, all the appeals of the Revenue and In the result, all the appeals of the Revenue and Cross

ITA 3190/CHNY/2024[2017-18]Status: DisposedITAT Chennai30 Jun 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. Sheila Parthasarthy, CIT
Section 132Section 15A

…आयकर अपीलीय अिधकरण, ‘बी’"यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3188 to 3192/Chny/2024 िनधा"रणवष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 & Cross-Objection Nos.22 to 26/Chny/2025 िनधा"रणवष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 v. The ACIT, Kasthoori Raja Dhanush, Central Circle-2(2), Old No.16/5, New No.33/5, Chennai. Rajamannar Street, Thyagaraya Nagar, Chennai-600…

Assistant Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Kasthoori Raja Dhanush, Chennai

In the result, all the appeals of the Revenue and In the result, all the appeals of the Revenue and Cross

ITA 3189/CHNY/2024[2016-17]Status: DisposedITAT Chennai30 Jun 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. Sheila Parthasarthy, CIT
Section 132Section 15A

…आयकर अपीलीय अिधकरण, ‘बी’"यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3188 to 3192/Chny/2024 िनधा"रणवष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 & Cross-Objection Nos.22 to 26/Chny/2025 िनधा"रणवष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 v. The ACIT, Kasthoori Raja Dhanush, Central Circle-2(2), Old No.16/5, New No.33/5, Chennai. Rajamannar Street, Thyagaraya Nagar, Chennai-600…

Assistant Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Kasthoori Raja Dhanush, Chennai

In the result, all the appeals of the Revenue and In the result, all the appeals of the Revenue and Cross

ITA 3188/CHNY/2024[2015-16]Status: DisposedITAT Chennai30 Jun 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. Sheila Parthasarthy, CIT
Section 132Section 15A

…आयकर अपीलीय अिधकरण, ‘बी’"यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.3188 to 3192/Chny/2024 िनधा"रणवष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 & Cross-Objection Nos.22 to 26/Chny/2025 िनधा"रणवष"/Assessment Years: 2015-16, 2016-17, 2017-18, 2019-20 & 2020-21 v. The ACIT, Kasthoori Raja Dhanush, Central Circle-2(2), Old No.16/5, New No.33/5, Chennai. Rajamannar Street, Thyagaraya Nagar, Chennai-600…

The Dy. Commissioner of Income Tax, Central Circle-5(3), Mumbai vs. Underwater Services Company Ltd, Mumbai

In the result, appeal is dismissed

ITA 2342/MUM/2023[2018-2019]Status: DisposedITAT Mumbai30 Jun 2025AY 2018-2019

Bench: Shri Saktijit Dey, Vp & Shri N.K. Billaiya, Am Underwater Services Company Ltd., Dy. Commissioner Of Income Tax, 23/24, Mbpt Building, Malet Bunder Central Circle 5(3), Room No. 1906, 19Th Floor, Road, Mazgaon, Vs. Mumbai- 400009 Air India Building, Nariman Point, Mumbai- 400021 (Appellant) : (Respondent) Pan No. Aabcu 0302K Underwater Services Company Ltd., Dy. Commissioner Of Income Tax, 23/24, Mbpt Building, Malet Bunder Central Circle 5(3), Road, Mazgaon, Room No. 1906, 19Th Floor, Vs. Mumbai- 400009 Air India Building, Nariman Point, Mumbai- 400021 (Appellant) : (Respondent) Pan No. Aabcu 0302K

For Appellant: Shri Ajay R Singh/Akshy PawarFor Respondent: Shri Arun Kanti Datta, (CIT-DR)
Section 132Section 143(3)Section 153ASection 40A(2)(b)

…ll (P.) Ltd. [2023] 454 ITR 212 (SC). ii. PCIT vs. Jay Ace Technologies Ltd. [2023] 154 taxmann.com 45 (SC) dated 28.07.2023. iii. PCIT vs. Kind Buildcon (P) Ltd. [2023] 456 ITR 770 (SC) dated 10.07.2023. iv. CIT vs. Sinhgad Technical Education Society [2017] 397 ITR 344 (SC). 6. Strongly relying upon the observations of the AO and learned First Appellate Authority, learned Departmental Authority (DR) submitted, jurisdiction u/s. 153A of the Act was validly exercised as incriminating materials were found during the search and seizure operation. 7. We have considered rival submissions and perused the materials on…

The Dy. Commissioner of Income Tax, Central Circle -5(3), Mumbai vs. Underwater Services Company Ltd, Mumbai

In the result, appeal is dismissed

ITA 2341/MUM/2023[2017-2018]Status: DisposedITAT Mumbai30 Jun 2025AY 2017-2018

Bench: Shri Saktijit Dey, Vp & Shri N.K. Billaiya, Am Underwater Services Company Ltd., Dy. Commissioner Of Income Tax, 23/24, Mbpt Building, Malet Bunder Central Circle 5(3), Room No. 1906, 19Th Floor, Road, Mazgaon, Vs. Mumbai- 400009 Air India Building, Nariman Point, Mumbai- 400021 (Appellant) : (Respondent) Pan No. Aabcu 0302K Underwater Services Company Ltd., Dy. Commissioner Of Income Tax, 23/24, Mbpt Building, Malet Bunder Central Circle 5(3), Road, Mazgaon, Room No. 1906, 19Th Floor, Vs. Mumbai- 400009 Air India Building, Nariman Point, Mumbai- 400021 (Appellant) : (Respondent) Pan No. Aabcu 0302K

For Appellant: Shri Ajay R Singh/Akshy PawarFor Respondent: Shri Arun Kanti Datta, (CIT-DR)
Section 132Section 143(3)Section 153ASection 40A(2)(b)

…ll (P.) Ltd. [2023] 454 ITR 212 (SC). ii. PCIT vs. Jay Ace Technologies Ltd. [2023] 154 taxmann.com 45 (SC) dated 28.07.2023. iii. PCIT vs. Kind Buildcon (P) Ltd. [2023] 456 ITR 770 (SC) dated 10.07.2023. iv. CIT vs. Sinhgad Technical Education Society [2017] 397 ITR 344 (SC). 6. Strongly relying upon the observations of the AO and learned First Appellate Authority, learned Departmental Authority (DR) submitted, jurisdiction u/s. 153A of the Act was validly exercised as incriminating materials were found during the search and seizure operation. 7. We have considered rival submissions and perused the materials on…

The Dy. Commissioner of Income Tax, Central Circle-5 (3), Mumbai vs. Underwater Services Company Ltd, Mumbai

In the result, appeal is dismissed

ITA 2340/MUM/2023[2012-13]Status: DisposedITAT Mumbai30 Jun 2025AY 2012-13

Bench: Shri Saktijit Dey, Vp & Shri N.K. Billaiya, Am Underwater Services Company Ltd., Dy. Commissioner Of Income Tax, 23/24, Mbpt Building, Malet Bunder Central Circle 5(3), Room No. 1906, 19Th Floor, Road, Mazgaon, Vs. Mumbai- 400009 Air India Building, Nariman Point, Mumbai- 400021 (Appellant) : (Respondent) Pan No. Aabcu 0302K Underwater Services Company Ltd., Dy. Commissioner Of Income Tax, 23/24, Mbpt Building, Malet Bunder Central Circle 5(3), Road, Mazgaon, Room No. 1906, 19Th Floor, Vs. Mumbai- 400009 Air India Building, Nariman Point, Mumbai- 400021 (Appellant) : (Respondent) Pan No. Aabcu 0302K

For Appellant: Shri Ajay R Singh/Akshy PawarFor Respondent: Shri Arun Kanti Datta, (CIT-DR)
Section 132Section 143(3)Section 153ASection 40A(2)(b)

…ll (P.) Ltd. [2023] 454 ITR 212 (SC). ii. PCIT vs. Jay Ace Technologies Ltd. [2023] 154 taxmann.com 45 (SC) dated 28.07.2023. iii. PCIT vs. Kind Buildcon (P) Ltd. [2023] 456 ITR 770 (SC) dated 10.07.2023. iv. CIT vs. Sinhgad Technical Education Society [2017] 397 ITR 344 (SC). 6. Strongly relying upon the observations of the AO and learned First Appellate Authority, learned Departmental Authority (DR) submitted, jurisdiction u/s. 153A of the Act was validly exercised as incriminating materials were found during the search and seizure operation. 7. We have considered rival submissions and perused the materials on…

Underwater Services Company Ltd, Mumbai Suburban vs. Dy. Commissioner of Income Tax Central Circle 5(3), Mumbai

In the result, appeal is dismissed

ITA 2265/MUM/2023[2012-13]Status: DisposedITAT Mumbai30 Jun 2025AY 2012-13

Bench: Shri Saktijit Dey, Vp & Shri N.K. Billaiya, Am Underwater Services Company Ltd., Dy. Commissioner Of Income Tax, 23/24, Mbpt Building, Malet Bunder Central Circle 5(3), Room No. 1906, 19Th Floor, Road, Mazgaon, Vs. Mumbai- 400009 Air India Building, Nariman Point, Mumbai- 400021 (Appellant) : (Respondent) Pan No. Aabcu 0302K Underwater Services Company Ltd., Dy. Commissioner Of Income Tax, 23/24, Mbpt Building, Malet Bunder Central Circle 5(3), Road, Mazgaon, Room No. 1906, 19Th Floor, Vs. Mumbai- 400009 Air India Building, Nariman Point, Mumbai- 400021 (Appellant) : (Respondent) Pan No. Aabcu 0302K

For Appellant: Shri Ajay R Singh/Akshy PawarFor Respondent: Shri Arun Kanti Datta, (CIT-DR)
Section 132Section 143(3)Section 153ASection 40A(2)(b)

…ll (P.) Ltd. [2023] 454 ITR 212 (SC). ii. PCIT vs. Jay Ace Technologies Ltd. [2023] 154 taxmann.com 45 (SC) dated 28.07.2023. iii. PCIT vs. Kind Buildcon (P) Ltd. [2023] 456 ITR 770 (SC) dated 10.07.2023. iv. CIT vs. Sinhgad Technical Education Society [2017] 397 ITR 344 (SC). 6. Strongly relying upon the observations of the AO and learned First Appellate Authority, learned Departmental Authority (DR) submitted, jurisdiction u/s. 153A of the Act was validly exercised as incriminating materials were found during the search and seizure operation. 7. We have considered rival submissions and perused the materials on…

Underwater Services Company Limited, Mumbai vs. Dy. Commissioner of Income Tax Central Circle 5(3), Mumbai

In the result, appeal is dismissed

ITA 2264/MUM/2023[2017-2018]Status: DisposedITAT Mumbai30 Jun 2025AY 2017-2018

Bench: Shri Saktijit Dey, Vp & Shri N.K. Billaiya, Am Underwater Services Company Ltd., Dy. Commissioner Of Income Tax, 23/24, Mbpt Building, Malet Bunder Central Circle 5(3), Room No. 1906, 19Th Floor, Road, Mazgaon, Vs. Mumbai- 400009 Air India Building, Nariman Point, Mumbai- 400021 (Appellant) : (Respondent) Pan No. Aabcu 0302K Underwater Services Company Ltd., Dy. Commissioner Of Income Tax, 23/24, Mbpt Building, Malet Bunder Central Circle 5(3), Road, Mazgaon, Room No. 1906, 19Th Floor, Vs. Mumbai- 400009 Air India Building, Nariman Point, Mumbai- 400021 (Appellant) : (Respondent) Pan No. Aabcu 0302K

For Appellant: Shri Ajay R Singh/Akshy PawarFor Respondent: Shri Arun Kanti Datta, (CIT-DR)
Section 132Section 143(3)Section 153ASection 40A(2)(b)

…ll (P.) Ltd. [2023] 454 ITR 212 (SC). ii. PCIT vs. Jay Ace Technologies Ltd. [2023] 154 taxmann.com 45 (SC) dated 28.07.2023. iii. PCIT vs. Kind Buildcon (P) Ltd. [2023] 456 ITR 770 (SC) dated 10.07.2023. iv. CIT vs. Sinhgad Technical Education Society [2017] 397 ITR 344 (SC). 6. Strongly relying upon the observations of the AO and learned First Appellate Authority, learned Departmental Authority (DR) submitted, jurisdiction u/s. 153A of the Act was validly exercised as incriminating materials were found during the search and seizure operation. 7. We have considered rival submissions and perused the materials on…

Smt.Prema Devi, L/R of Late.Shri. Dharmichand, Chennai vs. DCIT, Chennai

ITA 567/CHNY/2023[2012-13]Status: DisposedITAT Chennai27 Jun 2025AY 2012-13

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 563 To 567/Chny/2023 निर्धारण वर्ष / Assessment Years: 2008-09 To 2012-13

For Appellant: Shri. D. Anand, AdvocateFor Respondent: Ms. E. Pavuna Sundari, C.I.T
Section 153CSection 153D

…or relates to the other person and further, that such material is incriminating in nature leading to the conclusion of undisclosed income. 27. The Id.AR submitted that the Hon'ble Supreme Court in the case of CIT v. Sinhgad Technical Education Society [(2017) 397 ITR 344 (SC)] held that incriminating material must pertain to the assessment years for which proceedings are initiated, and such material should relate to the other person. In the case of Pepsi Foods Pvt. Ltd. v. ACIT [(2014) 367 ITR 112 (Delhi HC)] the Delhi High Court held that unless the seized documents "belong to” the other person and are incrimina…

Smt.Prema Devi, L/R of Late.Shri. Dharmichand, Chennai vs. DCIT, Chennai

ITA 565/CHNY/2023[2010-11]Status: DisposedITAT Chennai27 Jun 2025AY 2010-11

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 563 To 567/Chny/2023 निर्धारण वर्ष / Assessment Years: 2008-09 To 2012-13 Smt. Prema Devi, L/R. Of Late. Shri. Dharmichand Jain, No.37, Arumuga Achari Street, Triplicane, Chennai – 600 005. [Pan:Avspp-5090-L] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख/Date Of Pronouncement Per S. R. Raghunatha, Am: Vs. The Deputy Commissioner Of Income Tax, Central Circle 2(1), Chennai - 600 034. (प्रत्यर्थी/Respondent) Shri. D. Anand, Advocate Ms. E. Pavuna Sundari, C.I.T. 05.05.2025 27.06.2025 आदेश /Order These Five Appeals Filed By The Assessee Are Directed Against The Common Order Passed By The Learned Commissioner Of Income Tax (Appeals)-19, Chennai, Dated 14.02.2023 & Pertains To Assessment Years 2008-09 To 2012-13. Since, Facts Are Identical & Issues Are Common, For The Sake Of Convenience, The Appeals Filed By The Assessee Are Being Heard Together & Disposed Off, By This Consolidated Order. :-2-:

Section 153CSection 153D

…or relates to the other person and further, that such material is incriminating in nature leading to the conclusion of undisclosed income. 27. The Id.AR submitted that the Hon'ble Supreme Court in the case of CIT v. Sinhgad Technical Education Society [(2017) 397 ITR 344 (SC)] held that incriminating material must pertain to the assessment years for which proceedings are initiated, and such material should relate to the other person. In the case of Pepsi Foods Pvt. Ltd. v. ACIT [(2014) 367 ITR 112 (Delhi HC)] the Delhi High Court held that unless the seized documents "belong to” the other person and are incrimina…

Smt.Prema Devi, L/R of Late.Shri. Dharmichand, Chennai vs. DCIT, Chennai

In the result all the five appeals of the assessee for the A

ITA 564/CHNY/2023[2009-10]Status: DisposedITAT Chennai27 Jun 2025AY 2009-10

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 563 To 567/Chny/2023 िनधा"रण वष" / Assessment Years: 2008-09 To 2012-13 Smt. Prema Devi, The Deputy Commissioner Of L/R. Of Late. Shri. Dharmichand Jain, Vs. Income Tax, No.37, Arumuga Achari Street, Central Circle 2(1), Triplicane, Chennai – 600 005. Chennai – 600 034. [Pan:Avspp-5090-L] (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri. D. Anand, AdvocateFor Respondent: Ms. E. Pavuna Sundari, C.I.T
Section 153CSection 153D

…r relates to the other person and further, that such material is incriminating in nature leading to the conclusion of undisclosed income. 27. The ld.AR submitted that the Hon’ble Supreme Court in the case of CIT v. Sinhgad Technical Education Society [(2017) 397 ITR 344 (SC)] held that incriminating material must pertain to the assessment years for which proceedings are initiated, and such material should relate to the other person. In the case of Pepsi Foods Pvt. Ltd. v. ACIT [(2014) 367 ITR 112 (Delhi HC)] the Delhi High Court held that unless the seized documents “belong to” the other person and are incrimina…

Indu Bala Porwal, Udaipur vs. Deputy Commissioner of Income Tax, Centre Circle-1, Udaipur

In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above

ITA 173/JODH/2023[2014-15]Status: DisposedITAT Jodhpur18 Jun 2025AY 2014-15

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 132Section 153Section 153ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR. BEFORE: DR. MITHA LAL MEENA, ACCOUNTANT MEMBER & DR. S. SEETHALAKSHMI, JUDICIAL MEMBER I.T.A. No. 173/Jodh/2023 Assessment Year: 2014-15 Indu Bala Porwal Vs. Deputy Commissioner of 84, Inside Kole Pole, Income Tax, Udaipur-313001. Central Circle-1, Udaipur. PAN/GIR No.: AEKPP3897E Appellant Respondent Sh. Prakul Khurana, Advocate, Appellant by Sh. Mukesh Soni, C.A. & Sh. Anil Jain, C.A. Sh. Sanjay Dhariwal, CIT-DR) Respondent by Date of Hearing 07/05/2025 18/06/2025 Date of Pronouncement ORDER PER: DR. S. SEETHALAKSHMI, J.M. The present appeal is…