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)

Alliance Broadcasting Pvt. Ltd., Tirunelveli vs. PCIT (Central), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2278/CHNY/2024[2017-18]Status: DisposedITAT Chennai18 Jun 2025AY 2017-18

For Respondent: For Mr.K. Ravi, Advocate

Section 132Section 143(1)Section 144Section 153CSection 2(24)(x)Section 263Section 36(1)(va)Section 40

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2278/Chny/2024 निर्धारण वर्ष/Assessment Year: 2017-18 M/s. Alliance Broadcasting Pvt. Ltd., No.8, Velliah Nadar Street, Tisayanvilai Mahadvankulam B.O. Tirunelveli-627 657. [PAN: AAFCA 6981 L] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant by v. The PCIT (Central), Chennai-2. (प्रत्यर्थी/Respondent) : Mr.Varun Ranganathan, Advocat…

Afzal Alimohammad Latif, Mumbai vs. ACIT, Central Circle-4(4), Mumbai

In the result, the appeal filed by the assessee stands

ITA 6150/MUM/2024[2017-18]Status: DisposedITAT Mumbai11 Jun 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Hon'Ble Shri Prabhash Shankar

Section 132Section 132(4)Section 143(1)Section 153ASection 153CSection 250

…ildwell (P.) Ltd. [2023] 149 taxmann.com 399 (SC)/[2023] 293 Taxman 141 (SC)/[2023] 454 ITR 212 (SC)[24-04-2023] VII. Commissioner of Income-tax-III, Pune vs. Sinhgad Technical Education Society [2017] 84 taxmann.com 290 (SC)/[2017] 250 Taxman 225 (SC)/[2017] 397 ITR 344 (SC)/[2017] 297 CTR 441 (SC)[29-08-2017] VIII. Ashok Commercial Enterprises vs. Assistant Commissioner of Income Taxation [2023] 154 taxmann.com 144 (Bombay)/[2023] 459 ITR 100 (Bombay) [04-09-2023] 11. Therefore, considering the entire facts and circumstances of the present case as discussed above and also keeping in view the settled judicial pr…

Chinnaswamy Sunder Raju, Bangalore vs. Assistant Commissioner of Income-Tax, Central Circle-2(4), Bengaluru

In the result the appeal of the assessee is partly allowed

ITA 1071/BANG/2024[2017-18]Status: DisposedITAT Bangalore09 Jun 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyassessment Year : 2017-18

For Appellant: Shri. V Chandra Sekhar, AdvocateFor Respondent: Shri. Shivanand Kalakeri, CIT(DR)(ITAT), Bangalore

Section 127Section 132Section 139(4)Section 143(2)Section 143(3)Section 153A

…IN INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2017-18 Shri. Chinnaswamy Sunder Raju, Vs. ACIT, Sy No.67, Sathanur Village, Central Circle – 2(4), BagalurJalaHobli, Bengaluru. Bengaluru – 560 064. PAN : ABGPR 1419 K Assessee by : Shri. V Chandra Sekhar, Advocate Revenue by : Shri. Shivanand Kalakeri, CIT(DR)(ITAT), Bangalore. Date of hearing : 13.05.2025 Date of Pronouncement : 09.06.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : This appeal is filed against the order of ld. CIT(A) vide…

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. R K S Builders and Promoters, Ludhiana

Appeal stand allowed accordingly

ITA 817/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh02 Jun 2025AY 2018-19

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.815/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 2.आयकरअपीलसं./ Ita No.816/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & आयकरअपीलसं./ Ita No.817/Chandi/2024 3. (िनधा"रणवष" / Assessment Year: 2018-19) Dcit-Central Circle-2 M/S Rks Builders & Promoters बनाम/ Ludhiana. #1189, Near Aarti Chowk Vs. Krishna Nagar, Ludhiana – 141 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aatfr-5642-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकरअपीलसं./ Co No.2/Chandi/2025 (In Ita No.815/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Co No.3/Chandi/2025 (In Ita No.816/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.649/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.648/Chandi/2024

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR

Section 127Section 132Section 153CSection 292C

…various other decisions as placed on record by Ld. AR. These decisions have been followed by this Tribunal in Rawalpindi Co-op. Cinema Society Ltd. (ITA Nos.180/Chd/2024 &ors. common order dated 15-01-2025). In the case of Singhad Technical Education Society (84 Taxmann.com 290), Hon’ble Apex Court confirmed the finding that for the purpose of attracting Sec.153C, the document must not only be a speaking one but also prima facie incriminating one. The document cannot be said to be incriminating one merely because it contains the notings of the entries which are already recorded in the books of accounts or is subj…

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. R K S Builders and Promoters, Ludhiana

Appeal stand allowed accordingly

ITA 816/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh02 Jun 2025AY 2017-18

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.815/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 2.आयकरअपीलसं./ Ita No.816/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & आयकरअपीलसं./ Ita No.817/Chandi/2024 3. (िनधा"रणवष" / Assessment Year: 2018-19) Dcit-Central Circle-2 M/S Rks Builders & Promoters बनाम/ Ludhiana. #1189, Near Aarti Chowk Vs. Krishna Nagar, Ludhiana – 141 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aatfr-5642-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकरअपीलसं./ Co No.2/Chandi/2025 (In Ita No.815/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Co No.3/Chandi/2025 (In Ita No.816/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.649/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.648/Chandi/2024

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR

Section 127Section 132Section 153CSection 292C

…various other decisions as placed on record by Ld. AR. These decisions have been followed by this Tribunal in Rawalpindi Co-op. Cinema Society Ltd. (ITA Nos.180/Chd/2024 &ors. common order dated 15-01-2025). In the case of Singhad Technical Education Society (84 Taxmann.com 290), Hon’ble Apex Court confirmed the finding that for the purpose of attracting Sec.153C, the document must not only be a speaking one but also prima facie incriminating one. The document cannot be said to be incriminating one merely because it contains the notings of the entries which are already recorded in the books of accounts or is subj…

Deputy Commissioner of Income Tax Central Circle-2, Ludhiana vs. R K S Builders and Promoters, Ludhiana

Appeal stand allowed accordingly

ITA 815/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh02 Jun 2025AY 2016-17

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.815/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 2.आयकरअपीलसं./ Ita No.816/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & आयकरअपीलसं./ Ita No.817/Chandi/2024 3. (िनधा"रणवष" / Assessment Year: 2018-19) Dcit-Central Circle-2 M/S Rks Builders & Promoters बनाम/ Ludhiana. #1189, Near Aarti Chowk Vs. Krishna Nagar, Ludhiana – 141 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aatfr-5642-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकरअपीलसं./ Co No.2/Chandi/2025 (In Ita No.815/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Co No.3/Chandi/2025 (In Ita No.816/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.649/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.648/Chandi/2024

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR

Section 127Section 132Section 153CSection 292C

…various other decisions as placed on record by Ld. AR. These decisions have been followed by this Tribunal in Rawalpindi Co-op. Cinema Society Ltd. (ITA Nos.180/Chd/2024 &ors. common order dated 15-01-2025). In the case of Singhad Technical Education Society (84 Taxmann.com 290), Hon’ble Apex Court confirmed the finding that for the purpose of attracting Sec.153C, the document must not only be a speaking one but also prima facie incriminating one. The document cannot be said to be incriminating one merely because it contains the notings of the entries which are already recorded in the books of accounts or is subj…

Rks Builders Promoters, 1189, Near Aarti Chowk, Krishna Nagar, Ludhiana, Punjab vs. The Deputy Commissioner of Income Tax, Central Circle-2 (Jurisdictional AO), Ludhiana, Punjab

Appeal stand allowed accordingly

ITA 649/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh02 Jun 2025AY 2018-2019

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.815/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 2.आयकरअपीलसं./ Ita No.816/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & आयकरअपीलसं./ Ita No.817/Chandi/2024 3. (िनधा"रणवष" / Assessment Year: 2018-19) Dcit-Central Circle-2 M/S Rks Builders & Promoters बनाम/ Ludhiana. #1189, Near Aarti Chowk Vs. Krishna Nagar, Ludhiana – 141 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aatfr-5642-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकरअपीलसं./ Co No.2/Chandi/2025 (In Ita No.815/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Co No.3/Chandi/2025 (In Ita No.816/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.649/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.648/Chandi/2024

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR

Section 127Section 132Section 153CSection 292C

…various other decisions as placed on record by Ld. AR. These decisions have been followed by this Tribunal in Rawalpindi Co-op. Cinema Society Ltd. (ITA Nos.180/Chd/2024 &ors. common order dated 15-01-2025). In the case of Singhad Technical Education Society (84 Taxmann.com 290), Hon’ble Apex Court confirmed the finding that for the purpose of attracting Sec.153C, the document must not only be a speaking one but also prima facie incriminating one. The document cannot be said to be incriminating one merely because it contains the notings of the entries which are already recorded in the books of accounts or is subj…

Rks Builders Promoters 1189, Near Aarti Chowk, Krishna Nagar, Ludhiana, Punjab vs. The Deputy Commissioner of Income Tax Central Circle-2, Ludhiana, Punjab

Appeal stand allowed accordingly

ITA 648/CHANDI/2024[2019-2020]Status: DisposedITAT Chandigarh02 Jun 2025AY 2019-2020

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.815/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 2.आयकरअपीलसं./ Ita No.816/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & आयकरअपीलसं./ Ita No.817/Chandi/2024 3. (िनधा"रणवष" / Assessment Year: 2018-19) Dcit-Central Circle-2 M/S Rks Builders & Promoters बनाम/ Ludhiana. #1189, Near Aarti Chowk Vs. Krishna Nagar, Ludhiana – 141 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aatfr-5642-N (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकरअपीलसं./ Co No.2/Chandi/2025 (In Ita No.815/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Co No.3/Chandi/2025 (In Ita No.816/Chandi/2024) (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.649/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.648/Chandi/2024

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR

Section 127Section 132Section 153CSection 292C

…various other decisions as placed on record by Ld. AR. These decisions have been followed by this Tribunal in Rawalpindi Co-op. Cinema Society Ltd. (ITA Nos.180/Chd/2024 &ors. common order dated 15-01-2025). In the case of Singhad Technical Education Society (84 Taxmann.com 290), Hon’ble Apex Court confirmed the finding that for the purpose of attracting Sec.153C, the document must not only be a speaking one but also prima facie incriminating one. The document cannot be said to be incriminating one merely because it contains the notings of the entries which are already recorded in the books of accounts or is subj…

Deputy Commissioner of Income Tax, Central Circle-25, New Delhi vs. Neelam Arya, Delhi

The appeal of the Revenue is dismissed

ITA 1533/DEL/2024[2010-11]Status: DisposedITAT Delhi30 May 2025AY 2010-11

Bench: Ms. Madhumita Roy & Shri Naveen Chandradcit, Central Circle -25, Vs. Neelam Arya Room No. 317, 3Rd Floor, 7, Neelanchal, Bandh E-2, Ara Centre, Road,Chandanhulla, Jhandewalan Extension Chattarpur, New Delhi – 110055 Delhi – 110074 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adtpa6583A Appellant .. Respondent

For Appellant: Sh. Sanjeev Kaushal, CIT, DRFor Respondent: Sh. Salil Aggarwal, Sr. Adv. &

Section 115BSection 127Section 132Section 142(1)Section 143(2)Section 153ASection 69B

…xman 147. d) Judgment of the High Court of Delhi in the case of PCIT Meeta Gutgutia reported in 395 ITR 526. P a g e | 5 Neelam Arya (AY: 2010-11) e) Judgment of the Supreme Court of India in the case of CIT vs Singhad Technical Education Society reported in 397 ITR 344. f) Order of ITAT Delhi in the case of ACIT vs Moon Beverages Ltd. in ITA No. 115 to 118/Del/2018. g) Order of ITAT Delhi in the case of DCIT vs Sundaram IT Parks Pvt. Ltd. in ITA No. 5166/Del/2018. h) Order of ITAT Delhi in the case of ACIT vs M/s Five Vision Planners Pvt. Ltd. in ITA No. 4460/Del/2014. i) Judgment of High Court of Delhi in the…