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 367,181 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

M/S. Eagle Traders & Logistics, Bellary vs. Deputy Commissioner of Income Tax, Central Circle- 2(3), Bangalore

Accordingly, the appeals filed by the assessee are allowed in above terms

ITA 234/BANG/2020[2008-09]Status: DisposedITAT Bangalore29 May 2025AY 2008-09

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

…IN INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.234 to 237/Bang/2020 Assessment Year : 2008-09 to 2011-12 M/s. Eagle Traders and Logistics, Vs. DCIT, 126/18, 1st Cross, Nehru Colony, Central Circle –2(3), Bellary – 583 101. Bangalore. PAN :AACFE 4265 D APPELLANT RESPONDENT Assessee by : Shri. Prashanth G S, CA Revenue by : Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore. Date of hearing : 06.05.2025 Date of Pronouncement : 29.05.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : All these ITA Nos. 234, 235,…

Kumar Saurav, Patna vs. DCIT, Central Circle, Noida

The appeal of the assessee is allowed

ITA 5561/DEL/2018[2012-13]Status: DisposedITAT Delhi28 May 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2012-13 Shri Kumar Saurav, Vs Dcit, C/O Shanker Mehta, Central Circle, Naya Gaon, Noida. Guljarbagh, Patna – 800 007. Pan: Cklps6721H (Appellant) (Respondent) Assessee By : Dr. Rakesh Gupta, Advocate & Shri Somil Agarwal, Advocate Revenue By : Shri Dayainder Singh Sidhu, Cit-Dr Date Of Hearing : 07.05.2025 Date Of Pronouncement : 28.05.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Order Dated 23.07.2018 Of The Commissioner Of Income-Tax (Appeals)-Iv, Kanpur (Hereinafter Referred To As The Ld. First Appellate Authority Or ‘The Ld. Faa’, For Short) In Appeal No.Cit(A)-Iv/Knp/11106/244-Dcit-Cc-Noida/2016- 17 Arising Out Of The Appeal Before It Against The Order Dated 28.12.2016 Passed U/S 153C/143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’) By The Dcit, Central Circle, Noida (Hereinafter Referred To As The Ld. Ao).

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri Dayainder Singh Sidhu, CIT-DR
Section 10(38)Section 132Section 153CSection 68

…at there is no mention in the reasons recorded as to how these seized documents is related to the assessee and what is the incriminating effect. The ld. counsel has relied the judgement in the cases of : (i) CIT vs. Singhad Technical Education Society, [2017] 397 ITR 344; (ii) Saksham Commodities Ltd. vs. ITO in W.P(C) 1459/2004 and CM A 6031/2024 dated 09.04.2024; (iii) DCIT vs. UK Paints (Overseas) Ltd., Civil Appeal No. 6634 of 2021 dated 25.04.2023, (SC); (iv) Pavitra Realcon (P) Ltd. vs. ACIT, 87 taxmann.com 142 (ITAT Delhi); & (v) Pr. CIT vs. Abhisar Buildwell (P.) Ltd., (2023) 454 ITR 212 (SC). 4. The ld.…

ACIT, Central Circle-4(3), Kolkata vs. Jaideep Halwasiya, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 307/KOL/2025[2016-17]Status: DisposedITAT Kolkata22 May 2025AY 2016-17

Bench: Shri George Mathan & Shri Sanjay Awasthiassessment Year: 2016-17 Acit, Central Circle-4(3), Kolkata Jaideep Halwasiya 3Rd Floor, P-24, India Vs. Exchange Place, Kolkata- 700001. (Pan: Aawph1706L) (Appellant) (Respondent)

For Appellant: Ms. Monalisa Pal Mukherjee, JCIT, Sr. DRFor Respondent: Shri S. K. Tulsiyan, Advocate & Ms. Lata Goyal, AR
Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER Assessment Year: 2016-17 ACIT, Central Circle-4(3), Kolkata Jaideep Halwasiya 3rd floor, P-24, India Vs. Exchange Place, Kolkata- 700001. (PAN: AAWPH1706L) (Appellant) (Respondent) Present for: Appellant by : Ms. Monalisa Pal Mukherjee, JCIT, Sr. DR Respondent by : Shri S. K. Tulsiyan, Advocate & Ms. Lata Goyal, AR Date of Hearing : 22.05.2025 Date of Pronouncement : 22.05.2025 O R D E R Per Bench : The captioned appeal filed by the revenue is against the order of the Ld. Co…

Krishnappa Gowder Kalyanasundaram, Coimbatore vs. DCIT, CC-3, Coimbatore

The appeal stand allowed accordingly

ITA 1909/CHNY/2024[2018-19]Status: DisposedITAT Chennai21 May 2025AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.1906/Chny/2024 (िनधा(रण वष( / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1907/Chny/2024 (िनधा(रण वष( / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1908/Chny/2024 (िनधा(रण वष( / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1909/Chny/2024 (िनधा(रण वष( / Assessment Year: 2018-19) Shri Krishnappa Gowder Kalyanasundaram Dcit बनाम/ 83/1, Smt Towers, Teacher’S Colony, Central Circle-3 Vs. Karamadai, Coimbatore-641104. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Afbpk-6901-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri N. Arjun Raj (Advocate) – Ld.Ar ""थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 27-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-05-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2015- 16 To 2018-19 Arises Out Of Separate Orders Of Learned First Appellate

For Appellant: Shri N. Arjun Raj (Advocate) – Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -
Section 143(3)Section 153ASection 153CSection 69

…axmann.com 287) which has primarily followed the decision of Kabul Chawla (supra). We also find that Special Leave Petition (SLP) filed by the revenue against this decision has already been dismissed by Hon’ble Supreme Court on 02.07.2018 which is reported at 96 Taxmann.com 468. The decision of Hon’ble Court was as under: - 1. Delay condoned. 2. We do not find any merit in this petition. The special leave petition is, accordingly, dismissed. 3. Pending application stands disposed of. 9. Similar is the decision of this Tribunal in the case of M/s Pearl Printers & Publishers Pvt. Ltd. (ITA Nos.1042/Chny/2023 dated…

Krishnappa Gowder Kalyanasundaram, Coimbatore vs. DCIT, CC-3, Coimbatore

The appeal stand allowed accordingly

ITA 1908/CHNY/2024[2017-18]Status: DisposedITAT Chennai21 May 2025AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.1906/Chny/2024 (िनधा(रण वष( / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1907/Chny/2024 (िनधा(रण वष( / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1908/Chny/2024 (िनधा(रण वष( / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1909/Chny/2024 (िनधा(रण वष( / Assessment Year: 2018-19) Shri Krishnappa Gowder Kalyanasundaram Dcit बनाम/ 83/1, Smt Towers, Teacher’S Colony, Central Circle-3 Vs. Karamadai, Coimbatore-641104. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Afbpk-6901-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri N. Arjun Raj (Advocate) – Ld.Ar ""थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 27-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-05-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2015- 16 To 2018-19 Arises Out Of Separate Orders Of Learned First Appellate

For Appellant: Shri N. Arjun Raj (Advocate) – Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -
Section 143(3)Section 153ASection 153CSection 69

…axmann.com 287) which has primarily followed the decision of Kabul Chawla (supra). We also find that Special Leave Petition (SLP) filed by the revenue against this decision has already been dismissed by Hon’ble Supreme Court on 02.07.2018 which is reported at 96 Taxmann.com 468. The decision of Hon’ble Court was as under: - 1. Delay condoned. 2. We do not find any merit in this petition. The special leave petition is, accordingly, dismissed. 3. Pending application stands disposed of. 9. Similar is the decision of this Tribunal in the case of M/s Pearl Printers & Publishers Pvt. Ltd. (ITA Nos.1042/Chny/2023 dated…

Krishnappa Gowder Kalyanasundaram, Coimbatore vs. DCIT, CC-3, Coimbatore

The appeal stand allowed accordingly

ITA 1907/CHNY/2024[2016-17]Status: DisposedITAT Chennai21 May 2025AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.1906/Chny/2024 (िनधा(रण वष( / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1907/Chny/2024 (िनधा(रण वष( / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1908/Chny/2024 (िनधा(रण वष( / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1909/Chny/2024 (िनधा(रण वष( / Assessment Year: 2018-19) Shri Krishnappa Gowder Kalyanasundaram Dcit बनाम/ 83/1, Smt Towers, Teacher’S Colony, Central Circle-3 Vs. Karamadai, Coimbatore-641104. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Afbpk-6901-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri N. Arjun Raj (Advocate) – Ld.Ar ""थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 27-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-05-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2015- 16 To 2018-19 Arises Out Of Separate Orders Of Learned First Appellate

For Appellant: Shri N. Arjun Raj (Advocate) – Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -
Section 143(3)Section 153ASection 153CSection 69

…axmann.com 287) which has primarily followed the decision of Kabul Chawla (supra). We also find that Special Leave Petition (SLP) filed by the revenue against this decision has already been dismissed by Hon’ble Supreme Court on 02.07.2018 which is reported at 96 Taxmann.com 468. The decision of Hon’ble Court was as under: - 1. Delay condoned. 2. We do not find any merit in this petition. The special leave petition is, accordingly, dismissed. 3. Pending application stands disposed of. 9. Similar is the decision of this Tribunal in the case of M/s Pearl Printers & Publishers Pvt. Ltd. (ITA Nos.1042/Chny/2023 dated…

Krishnappa Gowder Kalyanasundaram, Coimbatore vs. DCIT, CC-3, Coimbatore

The appeal stand allowed accordingly

ITA 1906/CHNY/2024[2015-16]Status: DisposedITAT Chennai21 May 2025AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.1906/Chny/2024 (िनधा(रण वष( / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1907/Chny/2024 (िनधा(रण वष( / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1908/Chny/2024 (िनधा(रण वष( / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1909/Chny/2024 (िनधा(रण वष( / Assessment Year: 2018-19) Shri Krishnappa Gowder Kalyanasundaram Dcit बनाम/ 83/1, Smt Towers, Teacher’S Colony, Central Circle-3 Vs. Karamadai, Coimbatore-641104. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Afbpk-6901-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri N. Arjun Raj (Advocate) – Ld.Ar ""थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 27-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-05-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee For Assessment Years (Ay) 2015- 16 To 2018-19 Arises Out Of Separate Orders Of Learned First Appellate

For Appellant: Shri N. Arjun Raj (Advocate) – Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -
Section 143(3)Section 153ASection 153CSection 69

…axmann.com 287) which has primarily followed the decision of Kabul Chawla (supra). We also find that Special Leave Petition (SLP) filed by the revenue against this decision has already been dismissed by Hon’ble Supreme Court on 02.07.2018 which is reported at 96 Taxmann.com 468. The decision of Hon’ble Court was as under: - 1. Delay condoned. 2. We do not find any merit in this petition. The special leave petition is, accordingly, dismissed. 3. Pending application stands disposed of. 9. Similar is the decision of this Tribunal in the case of M/s Pearl Printers & Publishers Pvt. Ltd. (ITA Nos.1042/Chny/2023 dated…

Deputy Commissioner of Income-Tax, Madurai vs. M/S Industrial Mineral Co., 100% Eou, Tuticorin

In the result, the assessee’s appeal ITA No

ITA 529/CHNY/2023[2012]Status: DisposedITAT Chennai21 May 2025

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.390/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) M/S. Industrial Mineral Co. 100% Eou Acit बनाम/ 1/1C, Harbour Express Highway, Central Circle-(1), Vs. Thermal Nagar So, Tuticorin-628 006. Madurai "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaafi-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपील सं./ Ita No.529/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) Acit M/S. Industrial Mineral Co. 100% Eou बनाम/ Central Circle-(1), 1/1C, Harbour Express Highway, Vs. Madurai Thermal Nagar So, Tuticorin 628006 "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaafi-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओर से/ Assessee By : Shri N. Arjun Raj (Advocate) – Ld.Ar ""थ" की ओर से/Revenue By : Shri R. Clement Ramesh Kumar (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 26-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-05-2025 आदेश / O R D E R

For Appellant: Shri N. Arjun Raj (Advocate) – Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -Ld. DR
Section 143(3)Section 153ASection 153A(1)Section 69B

…axmann.com 287) which has primarily followed the decision of Kabul Chawla (supra). We also find that Special Leave Petition (SLP) filed by the revenue against this decision has already been dismissed by Hon’ble Supreme Court on 02.07.2018 which is reported at 96 Taxmann.com 468. The decision of Hon’ble Court was as under: - 1. Delay condoned. 2. We do not find any merit in this petition. The special leave petition is, accordingly, dismissed. 3. Pending application stands disposed of. In all these decisions, it has been held that in respect of unabated assessment, the additions are to be strictly based on the bas…

Industrial Mineral Co, 100%Eou, Tuticorin vs. ACIT, Central Circle-1, Madurai

In the result, the assessee’s appeal ITA No

ITA 390/CHNY/2023[2012-13]Status: DisposedITAT Chennai21 May 2025AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.390/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) M/S. Industrial Mineral Co. 100% Eou Acit बनाम/ 1/1C, Harbour Express Highway, Central Circle-(1), Vs. Thermal Nagar So, Tuticorin-628 006. Madurai "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaafi-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपील सं./ Ita No.529/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) Acit M/S. Industrial Mineral Co. 100% Eou बनाम/ Central Circle-(1), 1/1C, Harbour Express Highway, Vs. Madurai Thermal Nagar So, Tuticorin 628006 "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaafi-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओर से/ Assessee By : Shri N. Arjun Raj (Advocate) – Ld.Ar ""थ" की ओर से/Revenue By : Shri R. Clement Ramesh Kumar (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 26-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-05-2025 आदेश / O R D E R

For Appellant: Shri N. Arjun Raj (Advocate) – Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -Ld. DR
Section 143(3)Section 153ASection 153A(1)Section 69B

…axmann.com 287) which has primarily followed the decision of Kabul Chawla (supra). We also find that Special Leave Petition (SLP) filed by the revenue against this decision has already been dismissed by Hon’ble Supreme Court on 02.07.2018 which is reported at 96 Taxmann.com 468. The decision of Hon’ble Court was as under: - 1. Delay condoned. 2. We do not find any merit in this petition. The special leave petition is, accordingly, dismissed. 3. Pending application stands disposed of. In all these decisions, it has been held that in respect of unabated assessment, the additions are to be strictly based on the bas…

Assistant Commissioner of Income Tax, Central Circle-2, Gurugram vs. Deepak Kumar Aggarwal, Delhi

In the result, the Appeal of the Revenue is dismissed

ITA 4772/DEL/2024[2013-14]Status: DisposedITAT Delhi19 May 2025AY 2013-14

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.Assistant Commissioner Of Vs Deepak Kumar Aggarwal Income Tax, Central House No. 22A, 15, Rajpur Circle-2, 7Th Floor, Hsiidc Road, Civil Lines, Building, Udyogvihar, Delhi-110054, Phase-V, Gurugram, Delhi Haryana Pan: Aaepa8378F

Section 132Section 153C

…2, the Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 16/08/2024,allowed the Appeal filed by the Assessee by relying on Judgment of Ld. CIT Vs. RRJ Securities 380 ITR 612, Ld. CIT Vs. Singbad Technical Education Society: 397 ITR 344 and PCITVs. Central-1, Ojjus Medicare Pvt. Ltd. [2024] (4) TMI 258 (Del.). Aggrieved 3 ACIT VS. Deepak Kumar Aggarwal by the order of the Ld. CIT(A) dated 16/08/2024, the Department of Revenue preferred the present Appeal. 4. The Ld. Departmental Representative relying on the assessment order submitted that the Ld. CIT(A) has committed grave…

ACIT, Central Circle-2, Gurgaon vs. Akansha Fashion, New Delhi

In the result, appeals are dismissed

ITA 8507/DEL/2019[2013-14]Status: DisposedITAT Delhi19 May 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 153ASection 153C

…CIT(A) has rightly held that the assumption of jurisdiction u/s 153C is not in accordance with law and held to be erroneous and that too after placing reliance on the judgment of Hon'ble Supreme Court in case of CIT vs. Sinhgad Technical Educational Society, 397 ITR 344 (SC) and other High Court decisions. ii. That having regard to the facts and circumstances of the case, Ld. CIT(A) has rightly held that the provisions of section 153C have not been complied by Ld. AO and impugned addition has been made in absence of any incriminating material belonging to the assessee. iii. That having regard to the facts and ci…

ACIT, Central Circle-3(1), Hyderabad vs. Shakila Baig, Hyderabad

In the result, appeal of the Revenue is allowed for statistical purposes

ITA 515/HYD/2022[2009-10]Status: DisposedITAT Hyderabad30 Apr 2025AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri Abhishek Garg, AdvocateFor Respondent: Ms. M. Narmada, CIT-DR
Section 132Section 143(3)Section 153C

…assessment order passed by the Assessing Officer is null and void. Learned Counsel for the Assessee further referring to various judicial precedents including decision of Hon’ble Supreme Court in the case of CIT vs., Sinhgad Technical Education Society [2017] 397 ITR 344 (SC) submitted that, it is the incumbent upon the Assessing Officer to record satisfaction qua each assessment year in light of material found during the course of search and thus, the Assessing Officer ought to have record satisfaction note on the basis of material found during the course of search which belonged/pertains to the other person and…

M/S. Global Star Indmetal Private Limited, Udupi vs. Deputy Commissioner of Income Tax, Central Circle-1, Mangalore

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

ITA 52/BANG/2024[2016-17]Status: DisposedITAT Bangalore30 Apr 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahushri. Keshav Dubey

For Appellant: Smt. Sheetal Borker, AdvocateFor Respondent: Shri Subramanian S, JCIT(DR)(ITAT), Bengaluru
Section 132(4)Section 133ASection 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.51& 52/Bang/2024 Assessment year : 2015-16, 2016-17 M/s. Global Stars Indmetal Pvt. Ltd., Vs. DCIT, 1-276, Pulkeri, Karkala, Central Circle - 1, Karnataka – 574 104. Mangalore. PAN : AAFCG 5927 N APPELLANT RESPONDENT Appellant by : Smt. Sheetal Borker, Advocate Respondent by : Shri Subramanian S, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 23.04.2025 Date of Pronouncement : 30.04.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member These two appeals by assesse…

M/S. Global Star Indmetal Private Limited, Udupi vs. Deputy Commissioner of Income Tax, Central Circle-1, Mangalore

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

ITA 51/BANG/2024[2015-16]Status: DisposedITAT Bangalore30 Apr 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahushri. Keshav Dubey

For Appellant: Smt. Sheetal Borker, AdvocateFor Respondent: Shri Subramanian S, JCIT(DR)(ITAT), Bengaluru
Section 132(4)Section 133ASection 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.51& 52/Bang/2024 Assessment year : 2015-16, 2016-17 M/s. Global Stars Indmetal Pvt. Ltd., Vs. DCIT, 1-276, Pulkeri, Karkala, Central Circle - 1, Karnataka – 574 104. Mangalore. PAN : AAFCG 5927 N APPELLANT RESPONDENT Appellant by : Smt. Sheetal Borker, Advocate Respondent by : Shri Subramanian S, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 23.04.2025 Date of Pronouncement : 30.04.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member These two appeals by assesse…

Dera Sacha Sauda, Sirsa vs. PCIT(Central), Gurgaon

ITA 21/CHANDI/2024[NA]Status: DisposedITAT Chandigarh24 Apr 2025

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 21/Chd/2024 (Under Section 12Aa) M/S Dera Sacha Sauda, Shah Satnam Ji Dham, Shah Satnam Ji Marg, Sirsa. Vs The Pcit (Central), Gurgaon. स्थायी लेखा सं./Pan No: Aaatd8359H अपीलार्थी/Appellant प्रत्यर्थी/Respondent Assessee By : Shri Rakesh Gupta, Advocate & Shri Saksham Aggarwal, C.A. Revenue By : Shri Rohit Sharma, Cit,Dr Date Of Hearing 05.03.2025 Date Of Pronouncement : 25.04.2025 Per Rajpal Yadav, Vp Hybrid Hearing Order The Assessee Is In Appeal Against The Order Of Ld. Pr. Commissioner Of Income Tax, Central, Gurgaon (In Short 'The Pcit') Dated 27.12.2023 Vide Which Registration Granted Under Section 12Aa Of The Act Dated 13.12.2004 Has Been Cancelled W.E.F. 01.04.2016 By Invoking The Provisions Of Section 12Ab(4) Of The Act.

For Appellant: Shri Rakesh Gupta, Advocate andFor Respondent: Shri Rohit Sharma, CIT,DR
Section 11Section 127Section 12ASection 142Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 21/CHD/2024 (Under Section 12AA) M/s Dera Sacha Sauda, Shah Satnam Ji Dham, Shah Satnam Ji Marg, Sirsa. Vs The PCIT (Central), Gurgaon. स्थायी लेखा सं./PAN NO: AAATD8359H अपीलार्थी/Appellant प्रत्यर्थी/Respondent Assessee by : Shri Rakesh Gupta, Advocate and Shri Saksham Aggarwal, C.A. Revenue by : Shri Rohit Sharma, CIT,DR Date of Hearing 05.03.2025 Date of Pronouncement : 25.04.2025 PER…

Amsri Infra Projects Private Limited, Secunderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(2), Hyderabad

In the result, assessee’s appeals are allowed and Revenue’s appeals are dismissed

ITA 932/HYD/2018[2009-10]Status: DisposedITAT Hyderabad24 Apr 2025AY 2009-10

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.Appeal In Ita No. Appellant Respondent A.Y 929/Hyd/2018 Amsri Builders (P) Dy.Cit 2009-10 Ltd Hyderabad Central Circle 1(2) Pan: Aaeca2834R Hyderabad - 932/Hyd/2018 Amsri Infra Projects Do - 2009-10 (P) Ltd, Secunderabad Pan:Aagca0788A 1104/Hyd/2018 Jcit (Osd) Central Amsri Builders (P) Ltd, 2009-10 Circle 1(2) Hyderabad Hyderabad Pan: Aaeca2834R 1107/Hyd/2018 -Do- Amsri Infra Projects (P) 2009-10 Ltd, Secunderabad Pan:Aagca0788A (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.C. Devdas, Ca राज" व "ारा/Revenue By:: Shri L.V Bhaskar Reddy, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 28/01/2025 घोषणा की तारीख/Pronouncement: 24/04/2025 आदेश/Order Per Vijay Pal Raothese Two Sets Of Cross Appeals(4 Appeals) Filed By Two Assessees As Well As The Revenue Are Directed Against The 2 Separate Orders Dated 12/10/2018 & 5/1/2018 Respectively Of The Learned Cit (A)-11 Hyderabad, For The A.Y.2009-10. Page 1 Of 22

For Appellant: Shri K.C. Devdas, CAFor Respondent: : Shri L.V Bhaskar Reddy, CIT(DR)
Section 153CSection 2(47)(v)Section 37(1)

…and the income escaped the assessment for any of the A.Ys including the A.Y under consideration. In support of his contention, he has relied upon the judgment of the Hon'ble Supreme Court in the case of CIT vs. Singhad Technical Education Society, reported in 397 ITR 344 as well as the judgment of the Hon'ble Delhi High Court in the case of Saksham Commodities Ltd vs. Income Tax Officer reported in 464 ITR 1 (Del.) and submitted that the Assessing Officer has failed to show as to how the determination of income of a particular A.Y would be effected by the seized material. Thus, the learned AR has submitted that i…

Amsri Builders Private Limited, Secundrabad vs. Dy. Commissioner of Income Tax, Circle-1(2), Hyderabad

In the result, assessee’s appeals are allowed and Revenue’s appeals are dismissed

ITA 929/HYD/2018[2009-10]Status: DisposedITAT Hyderabad24 Apr 2025AY 2009-10

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.Appeal In Ita No. Appellant Respondent A.Y 929/Hyd/2018 Amsri Builders (P) Dy.Cit 2009-10 Ltd Hyderabad Central Circle 1(2) Pan: Aaeca2834R Hyderabad - 932/Hyd/2018 Amsri Infra Projects Do - 2009-10 (P) Ltd, Secunderabad Pan:Aagca0788A 1104/Hyd/2018 Jcit (Osd) Central Amsri Builders (P) Ltd, 2009-10 Circle 1(2) Hyderabad Hyderabad Pan: Aaeca2834R 1107/Hyd/2018 -Do- Amsri Infra Projects (P) 2009-10 Ltd, Secunderabad Pan:Aagca0788A (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.C. Devdas, Ca राज" व "ारा/Revenue By:: Shri L.V Bhaskar Reddy, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 28/01/2025 घोषणा की तारीख/Pronouncement: 24/04/2025 आदेश/Order Per Vijay Pal Raothese Two Sets Of Cross Appeals(4 Appeals) Filed By Two Assessees As Well As The Revenue Are Directed Against The 2 Separate Orders Dated 12/10/2018 & 5/1/2018 Respectively Of The Learned Cit (A)-11 Hyderabad, For The A.Y.2009-10. Page 1 Of 22

For Appellant: Shri K.C. Devdas, CAFor Respondent: : Shri L.V Bhaskar Reddy, CIT(DR)
Section 153CSection 2(47)(v)Section 37(1)

…and the income escaped the assessment for any of the A.Ys including the A.Y under consideration. In support of his contention, he has relied upon the judgment of the Hon'ble Supreme Court in the case of CIT vs. Singhad Technical Education Society, reported in 397 ITR 344 as well as the judgment of the Hon'ble Delhi High Court in the case of Saksham Commodities Ltd vs. Income Tax Officer reported in 464 ITR 1 (Del.) and submitted that the Assessing Officer has failed to show as to how the determination of income of a particular A.Y would be effected by the seized material. Thus, the learned AR has submitted that i…

Jt. Commissioner of Income Tax(OSD), Central Cirlce -1(2), Hyderabad vs. Amsri Infra Projects Private Limited, Secunderabad

In the result, assessee’s appeals are allowed and Revenue’s appeals are dismissed

ITA 1107/HYD/2018[2009-10]Status: DisposedITAT Hyderabad24 Apr 2025AY 2009-10

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.Appeal In Ita No. Appellant Respondent A.Y 929/Hyd/2018 Amsri Builders (P) Dy.Cit 2009-10 Ltd Hyderabad Central Circle 1(2) Pan: Aaeca2834R Hyderabad - 932/Hyd/2018 Amsri Infra Projects Do - 2009-10 (P) Ltd, Secunderabad Pan:Aagca0788A 1104/Hyd/2018 Jcit (Osd) Central Amsri Builders (P) Ltd, 2009-10 Circle 1(2) Hyderabad Hyderabad Pan: Aaeca2834R 1107/Hyd/2018 -Do- Amsri Infra Projects (P) 2009-10 Ltd, Secunderabad Pan:Aagca0788A (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.C. Devdas, Ca राज" व "ारा/Revenue By:: Shri L.V Bhaskar Reddy, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 28/01/2025 घोषणा की तारीख/Pronouncement: 24/04/2025 आदेश/Order Per Vijay Pal Raothese Two Sets Of Cross Appeals(4 Appeals) Filed By Two Assessees As Well As The Revenue Are Directed Against The 2 Separate Orders Dated 12/10/2018 & 5/1/2018 Respectively Of The Learned Cit (A)-11 Hyderabad, For The A.Y.2009-10. Page 1 Of 22

For Appellant: Shri K.C. Devdas, CAFor Respondent: : Shri L.V Bhaskar Reddy, CIT(DR)
Section 153CSection 2(47)(v)Section 37(1)

…and the income escaped the assessment for any of the A.Ys including the A.Y under consideration. In support of his contention, he has relied upon the judgment of the Hon'ble Supreme Court in the case of CIT vs. Singhad Technical Education Society, reported in 397 ITR 344 as well as the judgment of the Hon'ble Delhi High Court in the case of Saksham Commodities Ltd vs. Income Tax Officer reported in 464 ITR 1 (Del.) and submitted that the Assessing Officer has failed to show as to how the determination of income of a particular A.Y would be effected by the seized material. Thus, the learned AR has submitted that i…

Jt. Commissioner of Income Tax(OSD), Central Cirlce -1(2), Hyderabad vs. Amsri Builders Private Limited, Secunderabad

In the result, assessee’s appeals are allowed and Revenue’s appeals are dismissed

ITA 1104/HYD/2018[2009-10]Status: DisposedITAT Hyderabad24 Apr 2025AY 2009-10

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.Appeal In Ita No. Appellant Respondent A.Y 929/Hyd/2018 Amsri Builders (P) Dy.Cit 2009-10 Ltd Hyderabad Central Circle 1(2) Pan: Aaeca2834R Hyderabad - 932/Hyd/2018 Amsri Infra Projects Do - 2009-10 (P) Ltd, Secunderabad Pan:Aagca0788A 1104/Hyd/2018 Jcit (Osd) Central Amsri Builders (P) Ltd, 2009-10 Circle 1(2) Hyderabad Hyderabad Pan: Aaeca2834R 1107/Hyd/2018 -Do- Amsri Infra Projects (P) 2009-10 Ltd, Secunderabad Pan:Aagca0788A (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.C. Devdas, Ca राज" व "ारा/Revenue By:: Shri L.V Bhaskar Reddy, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 28/01/2025 घोषणा की तारीख/Pronouncement: 24/04/2025 आदेश/Order Per Vijay Pal Raothese Two Sets Of Cross Appeals(4 Appeals) Filed By Two Assessees As Well As The Revenue Are Directed Against The 2 Separate Orders Dated 12/10/2018 & 5/1/2018 Respectively Of The Learned Cit (A)-11 Hyderabad, For The A.Y.2009-10. Page 1 Of 22

For Appellant: Shri K.C. Devdas, CAFor Respondent: : Shri L.V Bhaskar Reddy, CIT(DR)
Section 153CSection 2(47)(v)Section 37(1)

…and the income escaped the assessment for any of the A.Ys including the A.Y under consideration. In support of his contention, he has relied upon the judgment of the Hon'ble Supreme Court in the case of CIT vs. Singhad Technical Education Society, reported in 397 ITR 344 as well as the judgment of the Hon'ble Delhi High Court in the case of Saksham Commodities Ltd vs. Income Tax Officer reported in 464 ITR 1 (Del.) and submitted that the Assessing Officer has failed to show as to how the determination of income of a particular A.Y would be effected by the seized material. Thus, the learned AR has submitted that i…

Assistant Commissioner of Income Tax, New Delhi vs. Kinetic Communications Limited, Pune, Maharashtra

The appeal of the Revenue is dismissed

ITA 4991/DEL/2024[2015-16]Status: DisposedITAT Delhi17 Apr 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishraassessment Year: 2015-16 Acit, Vs Kinetic Communications Ltd., Central Circle-15, G-92, D-Iii Block, Midc, New Delhi. Chinchwad, Pune. Pan: Aaack7632B Co No.18/Del/2025 (Ita No.4991/Del/2024) Assessment Year: 2015-16 Kinetic Communications Ltd., Vs. Acit, G-92, D-Iii Block, Midc, Central Circle-15, Chinchwad, New Delhi. Pune. Pan: Aaack7632B (Appellant) (Respondent) Assessee By : Shri Pawan Jain, Ca Revenue By : Shri Dayainder Singh Sidhu, Cit-Dr Date Of Hearing : 17.04.2025 Date Of Pronouncement : 17.04.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Revenue Against The Order Dated 16.08.2024 Of The Commissioner Of Income-Tax (Appeals)-26, New Delhi Co No.18/Del/2025 (Hereinafter Referred To As The Ld. First Appellate Authority Or ‘The Ld. Faa’, For Short) In Appeal No.10641/2014-15 Arising Out Of The Appeal Before It Against The Order Dated 28.03.2023 Passed U/S 153C R.W.S. 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’) By The Acit, Central Circle- 15, New Delhi (Hereinafter Referred To As The Ld. Ao). The Assessee Has Filed The Cross Objection.

For Appellant: Shri Pawan Jain, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT-DR
Section 132Section 153Section 153ASection 153CSection 153C(1)

…2003-04 and AY 2004-05 were outside the scope of Section 153C of the Act and the. AO had no jurisdiction to make an assessment of the Assessee's income for that year. ” 6.2.3 The Hon’ble Supreme Court in the case of CIT v. Sinhgad Technical Education Society: 397 ITR 344 held likewise: “13) Mr. Jehangir D. Mistri, learned senior counsel appearing for the assessee, countered the aforesaid submissions. He argued that the Tribunal was right in permitting the assessee to raise the issue regarding validity of notice under Section 153C of the Act when it was ex facie found that such a notice was time barred and, theref…