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

Dakshayani Horticulture Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, ITA.No.1333/Hyd

ITA 1333/HYD/2024[2019-20]Status: DisposedITAT Hyderabad09 Apr 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri B. Bala Krishna, CIT-DR
Section 1Section 132Section 143(2)Section 153CSection 153DSection 263

…f Hon’ble Supreme Court in the case of DCIT vs., U.K. Paints (Overseas) Ltd., in Civil Appeal No.6634 of 2021. The learned CIT(A) has also took support from the decision of Hon'ble Supreme Court in the case of CIT v. Sinhgad Technical Education Society [2017] 397 ITR 344 (SC) and held that the notice issued u/sec.153C of the Act for the assessment year 2018-2019 itself is invalid in law since no incriminating material was unearthed during the course of the search in the case of MSN Group pertaining to the appellant for the said assessment year and that the satisfaction regarding seized material having a bearing o…

Adrija Farms Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, ITA.No.1333/Hyd

ITA 1331/HYD/2024[2019-20]Status: DisposedITAT Hyderabad09 Apr 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri B. Bala Krishna, CIT-DR
Section 1Section 132Section 143(2)Section 153CSection 153DSection 263

…f Hon’ble Supreme Court in the case of DCIT vs., U.K. Paints (Overseas) Ltd., in Civil Appeal No.6634 of 2021. The learned CIT(A) has also took support from the decision of Hon'ble Supreme Court in the case of CIT v. Sinhgad Technical Education Society [2017] 397 ITR 344 (SC) and held that the notice issued u/sec.153C of the Act for the assessment year 2018-2019 itself is invalid in law since no incriminating material was unearthed during the course of the search in the case of MSN Group pertaining to the appellant for the said assessment year and that the satisfaction regarding seized material having a bearing o…

Spark Vidyuth Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, ITA.No.1322 & 1323/Hyd

ITA 1330/HYD/2024[2018-19]Status: DisposedITAT Hyderabad09 Apr 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153CSection 153DSection 263

…ab initio void in the absence of valid jurisdiction to pass the said orders. In support of his contentions, the Learned Counsel for the Assessee, relied on the decision of Hon'ble Supreme Court in the case of CIT v. Sinhgad Technical Education Society [2017] 397 ITR 344 (SC), wherein it was held that notices issued u/s 153C are not legally sustainable for the assessment years for which the seized documents mentioned in the satisfaction note do not establish any co-relation with the relevant assessment years. It was held that the notices issued u/s 153C are legally valid only for such assessment years for which t…

Prayaga Green Meadows Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, ITA.No.1333/Hyd

ITA 1328/HYD/2024[2019-20]Status: DisposedITAT Hyderabad09 Apr 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri B. Bala Krishna, CIT-DR
Section 1Section 132Section 143(2)Section 153CSection 153DSection 263

…f Hon’ble Supreme Court in the case of DCIT vs., U.K. Paints (Overseas) Ltd., in Civil Appeal No.6634 of 2021. The learned CIT(A) has also took support from the decision of Hon'ble Supreme Court in the case of CIT v. Sinhgad Technical Education Society [2017] 397 ITR 344 (SC) and held that the notice issued u/sec.153C of the Act for the assessment year 2018-2019 itself is invalid in law since no incriminating material was unearthed during the course of the search in the case of MSN Group pertaining to the appellant for the said assessment year and that the satisfaction regarding seized material having a bearing o…

Prathima Eggsel Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, ITA.No.1322 & 1323/Hyd

ITA 1327/HYD/2024[2018-19]Status: DisposedITAT Hyderabad09 Apr 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153CSection 153DSection 263

…ab initio void in the absence of valid jurisdiction to pass the said orders. In support of his contentions, the Learned Counsel for the Assessee, relied on the decision of Hon'ble Supreme Court in the case of CIT v. Sinhgad Technical Education Society [2017] 397 ITR 344 (SC), wherein it was held that notices issued u/s 153C are not legally sustainable for the assessment years for which the seized documents mentioned in the satisfaction note do not establish any co-relation with the relevant assessment years. It was held that the notices issued u/s 153C are legally valid only for such assessment years for which t…

Prathima Eggsel Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, ITA.No.1322 & 1323/Hyd

ITA 1326/HYD/2024[2017-18]Status: DisposedITAT Hyderabad09 Apr 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153CSection 153DSection 263

…ab initio void in the absence of valid jurisdiction to pass the said orders. In support of his contentions, the Learned Counsel for the Assessee, relied on the decision of Hon'ble Supreme Court in the case of CIT v. Sinhgad Technical Education Society [2017] 397 ITR 344 (SC), wherein it was held that notices issued u/s 153C are not legally sustainable for the assessment years for which the seized documents mentioned in the satisfaction note do not establish any co-relation with the relevant assessment years. It was held that the notices issued u/s 153C are legally valid only for such assessment years for which t…

Prathima Resorts & Restaurants Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, ITA.No.1322 & 1323/Hyd

ITA 1324/HYD/2024[2017-18]Status: DisposedITAT Hyderabad09 Apr 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153CSection 153DSection 263

…ab initio void in the absence of valid jurisdiction to pass the said orders. In support of his contentions, the Learned Counsel for the Assessee, relied on the decision of Hon'ble Supreme Court in the case of CIT v. Sinhgad Technical Education Society [2017] 397 ITR 344 (SC), wherein it was held that notices issued u/s 153C are not legally sustainable for the assessment years for which the seized documents mentioned in the satisfaction note do not establish any co-relation with the relevant assessment years. It was held that the notices issued u/s 153C are legally valid only for such assessment years for which t…

Msn Institute of Medical Sciences Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, ITA.No.1322 & 1323/Hyd

ITA 1323/HYD/2024[2018-19]Status: DisposedITAT Hyderabad09 Apr 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153CSection 153DSection 263

…ab initio void in the absence of valid jurisdiction to pass the said orders. In support of his contentions, the Learned Counsel for the Assessee, relied on the decision of Hon'ble Supreme Court in the case of CIT v. Sinhgad Technical Education Society [2017] 397 ITR 344 (SC), wherein it was held that notices issued u/s 153C are not legally sustainable for the assessment years for which the seized documents mentioned in the satisfaction note do not establish any co-relation with the relevant assessment years. It was held that the notices issued u/s 153C are legally valid only for such assessment years for which t…

Hungry and Foolish Intellectual Properties Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bengaluru

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1575/BANG/2024[2015-16]Status: DisposedITAT Bangalore24 Mar 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri C. Ramesh, CAFor Respondent: Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 147Section 148Section 151Section 153CSection 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.1568 to 1570/Bang/2024 & ITA Nos.1573 to 1575/Bang/2024 Assessment years : 2013-14, 2014-15 & 2015-16 N9 Sports & Leisure Holdings Vs. Pvt. Ltd., PAN: AAECN 0589Q The Deputy Commissioner & of Income Tax, Hungry and Foolish Intellectual Central Circle 1(2), Properties Pvt. Ltd., Bangalore. PAN: AACCH 4329J No.102, Eden Park, No.20, Vittal Mallya Road, Bengaluru – 560 001. APPELLANT RESPONDENT Appellant by : Shri C. Ramesh, CA Respondent by : Ms. Neha S…

Hungry and Foolish Intellectual Properties Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

ITA 1574/BANG/2024[2014-15]Status: DisposedITAT Bangalore24 Mar 2025AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri C. Ramesh, CAFor Respondent: Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 147Section 148Section 151Section 153CSection 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.1568 to 1570/Bang/2024 & ITA Nos.1573 to 1575/Bang/2024 Assessment years: 2013-14, 2014-15 & 2015-16 N9 Sports & Leisure Holdings Pvt. Ltd., Vs. The Deputy Commissioner of Income Tax, Central Circle 1(2), Bangalore. PAN: AAECN 0589Q & Hungry and Foolish Intellectual Properties Pvt. Ltd., PAN: AACCH 4329J No.102, Eden Park, No.20, Vittal Mallya Road, Bengaluru – 560 001. APPELLANT RESPONDENT Appellant by : Shri C. Ramesh, CA Respondent by : Ms. Neha Sahay,…

Hungry and Foolish Intellectual Properties Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bengaluru

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1573/BANG/2024[2013-14]Status: DisposedITAT Bangalore24 Mar 2025AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri C. Ramesh, CAFor Respondent: Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 147Section 148Section 151Section 153CSection 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.1568 to 1570/Bang/2024 & ITA Nos.1573 to 1575/Bang/2024 Assessment years : 2013-14, 2014-15 & 2015-16 N9 Sports & Leisure Holdings Vs. Pvt. Ltd., PAN: AAECN 0589Q The Deputy Commissioner & of Income Tax, Hungry and Foolish Intellectual Central Circle 1(2), Properties Pvt. Ltd., Bangalore. PAN: AACCH 4329J No.102, Eden Park, No.20, Vittal Mallya Road, Bengaluru – 560 001. APPELLANT RESPONDENT Appellant by : Shri C. Ramesh, CA Respondent by : Ms. Neha S…

N 9 Sports & Leisure Holdings Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle -1(2), Bengaluru

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1570/BANG/2024[2015-16]Status: DisposedITAT Bangalore24 Mar 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri C. Ramesh, CAFor Respondent: Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 147Section 148Section 151Section 153CSection 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.1568 to 1570/Bang/2024 & ITA Nos.1573 to 1575/Bang/2024 Assessment years : 2013-14, 2014-15 & 2015-16 N9 Sports & Leisure Holdings Vs. Pvt. Ltd., PAN: AAECN 0589Q The Deputy Commissioner & of Income Tax, Hungry and Foolish Intellectual Central Circle 1(2), Properties Pvt. Ltd., Bangalore. PAN: AACCH 4329J No.102, Eden Park, No.20, Vittal Mallya Road, Bengaluru – 560 001. APPELLANT RESPONDENT Appellant by : Shri C. Ramesh, CA Respondent by : Ms. Neha S…

N 9 Sports & Leisure Holdings Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

ITA 1569/BANG/2024[2014-15]Status: DisposedITAT Bangalore24 Mar 2025AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri C. Ramesh, CAFor Respondent: Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 147Section 148Section 151Section 153CSection 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.1568 to 1570/Bang/2024 & ITA Nos.1573 to 1575/Bang/2024 Assessment years: 2013-14, 2014-15 & 2015-16 N9 Sports & Leisure Holdings Vs. Pvt. Ltd., PAN: AAECN 0589Q & Hungry and Foolish Intellectual Properties Pvt. Ltd., PAN: AACCH 4329J No.102, Eden Park, No.20, Vittal Mallya Road, Bengaluru – 560 001. APPELLANT Appellant by : Shri C. Ramesh, CA Respondent by : Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 30.01.2025 Date of Pronouncement…

N 9 Sports & Leisure Holdings Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

In the result, the appeal of the assessee for AY 2013-14 is partly allowed

ITA 1568/BANG/2024[2013-14]Status: DisposedITAT Bangalore24 Mar 2025AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Shri C. Ramesh, CAFor Respondent: Ms. Neha Sahay, Jt.CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 147Section 148Section 151Section 153CSection 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.1568 to 1570/Bang/2024 & ITA Nos.1573 to 1575/Bang/2024 Assessment years : 2013-14, 2014-15 & 2015-16 N9 Sports & Leisure Holdings Vs. Pvt. Ltd., PAN: AAECN 0589Q The Deputy Commissioner & of Income Tax, Hungry and Foolish Intellectual Central Circle 1(2), Properties Pvt. Ltd., Bangalore. PAN: AACCH 4329J No.102, Eden Park, No.20, Vittal Mallya Road, Bengaluru – 560 001. APPELLANT RESPONDENT Appellant by : Shri C. Ramesh, CA Respondent by : Ms. Neha S…

Vibhu Prakash Bansal, Bijnor vs. DCIT Central, Moradabad

In the result, the Appeal filed by the Assessee is allowed in the aforesaid

ITA 2302/DEL/2023[2015-16]Status: DisposedITAT Delhi21 Mar 2025AY 2015-16

Bench: Shri Shamim Yahya & Shri Sudhir Pareeka .Y R.: 2015-16 Vibhu Prakash Bansal (Huf), Vs. Dcit (Central), Sarrafa Bazaar, Dhampur, Moradabad Aayaka Bhawan, Civil Uttar Pradesh -246761 (Pan: Aabhv3649H) Lines, Moradabad Uttar Pradesh-244001 (Appellant) (Respondent)

Section 127Section 132Section 142(1)Section 153CSection 44ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER A .Y R.: 2015-16 VIBHU PRAKASH BANSAL (HUF), VS. DCIT (CENTRAL), SARRAFA BAZAAR, DHAMPUR, MORADABAD AAYAKA BHAWAN, CIVIL UTTAR PRADESH -246761 (PAN: AABHV3649H) LINES, MORADABAD UTTAR PRADESH-244001 (APPELLANT) (RESPONDENT) Shri Amit Goel, CA & Shri Pranav Appellant by Yadav, Adv. Respondent by Shri Dayainder Singh Sidhu, CIT(DR) Date of hearing 17.03.2025 Date of pronouncement V' .03.2025 ORDER PER SHAMIM YAHYA, AM : The Assessee has filed the instant Appeal…

Kali Padip Chaudhari Foundation vs. The Principal Commissioner of Income Tax(Central), Kol-1

ITA/21/2015HC Calcutta19 Mar 2025

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam

Section 260ASection 271(1)(c)

…1 OD7 wt 8-10 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RVWO/35/2016 IA NO: GA/1/2016 (Old No:GA/2496/2016) KPC MEDICAL COLLEGE AND HOSPITAL VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 ITA/21/2015 KALI PADIP CHAUDHARI FOUNDATION VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 RVWO/36/2016 IA NO: GA/1/2016 (Old No:GA/2497/2016) KPC MEDICAL COLLEGE AND HOSPITAL VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 RVWO/37/2016 IA NO: GA/1/2016 (Old No:GA/2498/2016) KPC MEDICAL COLLEGE & HOSPITAL V…

Kpc Medical College and Hospital vs. The Principal Commissioner of Income Tax (Central) Kol-1

ITAT/105/2015HC Calcutta19 Mar 2025

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam

Section 260ASection 271(1)(c)

…1 OD7 wt 8-10 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RVWO/35/2016 IA NO: GA/1/2016 (Old No:GA/2496/2016) KPC MEDICAL COLLEGE AND HOSPITAL VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 ITA/21/2015 KALI PADIP CHAUDHARI FOUNDATION VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 RVWO/36/2016 IA NO: GA/1/2016 (Old No:GA/2497/2016) KPC MEDICAL COLLEGE AND HOSPITAL VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 RVWO/37/2016 IA NO: GA/1/2016 (Old No:GA/2498/2016) KPC MEDICAL COLLEGE & HOSPITAL V…

Kpc Medical College and Hospital vs. The Principal Commissioner of Income Tax(Central), Kol-1

ITAT/108/2015HC Calcutta19 Mar 2025

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam

Section 260ASection 271(1)(c)

…1 OD7 wt 8-10 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RVWO/35/2016 IA NO: GA/1/2016 (Old No:GA/2496/2016) KPC MEDICAL COLLEGE AND HOSPITAL VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 ITA/21/2015 KALI PADIP CHAUDHARI FOUNDATION VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 RVWO/36/2016 IA NO: GA/1/2016 (Old No:GA/2497/2016) KPC MEDICAL COLLEGE AND HOSPITAL VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 RVWO/37/2016 IA NO: GA/1/2016 (Old No:GA/2498/2016) KPC MEDICAL COLLEGE & HOSPITAL V…

Kpc Medical College and Hospital vs. The Principal Commissioner of Income Tax(Central), Kol-1

ITAT/107/2015HC Calcutta19 Mar 2025

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam

Section 260ASection 271(1)(c)

…1 OD7 wt 8-10 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE RVWO/35/2016 IA NO: GA/1/2016 (Old No:GA/2496/2016) KPC MEDICAL COLLEGE AND HOSPITAL VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 ITA/21/2015 KALI PADIP CHAUDHARI FOUNDATION VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 RVWO/36/2016 IA NO: GA/1/2016 (Old No:GA/2497/2016) KPC MEDICAL COLLEGE AND HOSPITAL VS THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KOLKATA-1 RVWO/37/2016 IA NO: GA/1/2016 (Old No:GA/2498/2016) KPC MEDICAL COLLEGE & HOSPITAL V…

Mohanraj, Coimbatore vs. DCIT, Central Circle 3, Coimbatore

In the result, all the five appeals filed by the assessee are allowed

ITA 552/CHNY/2024[2018-19]Status: DisposedITAT Chennai11 Mar 2025AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 548 To 552/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 To 2018-19 Shri Mohanraj Deputy Commissioner Of 76, State Bank Road, Vs. Income Tax, Coimbatore-641 018. Central Circle-3 Pan: Ahopm-2335-H Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. S.Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Ms.T.M.Suganthamala, Cit सुनवाई क" तारीख/Date Of Hearing : 26.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per Bench: These Five Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, All Dated 16.02.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2014-15 To 2018-19. 2. The Common Issue Is Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Off By This Consolidated Order. Identical Grounds Are Raised Except For Variation In Figures.

For Appellant: Mr. S.Sridhar, AdvocateFor Respondent: Ms.T.M.Suganthamala, CIT
Section 153ASection 250Section 56

…अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"न IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 548 to 552/CHNY/2024 िनधा"रण वष"/Assessment Years: 2014-15 to 2018-19 Shri Mohanraj Deputy Commissioner of 76, State Bank Road, Vs. Income Tax, Coimbatore-641 018. Central Circle-3 PAN: AHOPM-2335-H Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Mr. S.Sridhar, Advocate ""यथ" क" ओर से/Respondent by : Ms.T.M.Suganthama…