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

Assistant Commissioner of Income Tax, Central Circle-3(4), Hyderabad vs. Zainab Investments Private Limited, Secunderabad

ITA 66/HYD/2021[2011-12]Status: DisposedITAT Hyderabad20 Feb 2025AY 2011-12

Bench: Shri Manjunatha G. & Shri K.Narsimha Charyआ.अपी. सं/Ita No.66/Hyd/2021 To 69/Hyd/2021 (निर्धारण वर्ष/A.Y: 2011-12, 2013-14, 2015-16 & 2016-17) Asst.Commissioner Of Income Tax Central Circle-3(4) Hyderabad Vs. M/S Zainab Investments Pvt. Ltd. Secunderabad [Pan : Aaacz4043R] (Appellant) (Respondent) आ.अपी.सं /Ita No.70/Hyd/2021 (निर्धारण वर्ष/A.Y: 2018-19) Asst.Commissioner Of Income Tax Central Circle-3(4) Hyderabad Vs. M/S Zainab Investments Pvt. Ltd. Secunderabad [Pan : Aaacz4043R] (Appellant) (Respondent) आ.अपी.सं /Ita No.111/Hyd/2021 (निर्धारण वर्ष/A.Y: 2018-19) M/S Zainab Investments Pvt. Ltd. Secunderabad [Pan : Aaacz4043R] Vs. Asst.Commissioner Of Income Tax Central Circle-3(4) Hyderabad (Appellant) (Respondent) निर्धारिती द्वारा / Assessee By: Shri P.Murali Mohan Rao,Ar राजस्व द्वारा / Revenue By: Shri Srinath Sadanala, Dr सुनवाई की तारीख / Date Of Hearing: |26/11/2024 घोषणा की तारीख / Date Of Pronouncement: 20/02/2025

For Appellant: Shri P.Murali Mohan Rao,ARFor Respondent: Shri Srinath Sadanala, DR
Section 132Section 143(1)Section 153ASection 68

…details, however, the same cannot be considered as incriminating material in nature, for the purpose of section 153C of the Act. Therefore, by following the decision of Hon'ble Supreme Court in the case of Sinhgad Technical Educational Society Vs. CIT (2017) 397 ITR 344 (SC) quashed the assessment order passed by the Assessing Officer. 7. The Ld.CIT(A) had also deleted the additions made by the Assessing Officer towards investment received from M/s Falcon Jersey Pvt.Ltd. u/s 68 of the Act, by holding that the assessee is able to prove the identity of the investor company and also proved genunineness of transacti…

Zainab Investments Private Limited, Secunderabad vs. Deputy Commissioner of Income Tax, Central Circle -3(4), Hyderabad

In the result, appeals filed by the Revenue and the assessee for the A

ITA 111/HYD/2021[2018-19]Status: DisposedITAT Hyderabad20 Feb 2025AY 2018-19

Bench: Shri Manjunatha G. & Shri K.Narsimha Charyआ.अपी.सं /Ita No.66/Hyd/2021 To 69/Hyd/2021 (निर्धारण वर्ा/A.Y: 2011-12, 2013-14, 2015-16 & 2016-17) Asst.Commissioner Of Vs. M/S Zainab Income Tax Investments Pvt. Ltd. Central Circle-3(4) Secunderabad Hyderabad [Pan : Aaacz4043R] (Appellant) (Respondent) आ.अपी.सं /Ita No.70/Hyd/2021 (निर्धारण वर्ा/A.Y: 2018-19) Asst.Commissioner Of Vs. M/S Zainab Income Tax Investments Pvt. Ltd. Central Circle-3(4) Secunderabad Hyderabad [Pan : Aaacz4043R] (Appellant) (Respondent) आ.अपी.सं /Ita No.111/Hyd/2021 (निर्धारण वर्ा/A.Y: 2018-19) M/S Zainab Investments Vs. Asst.Commissioner Of Income Tax Pvt. Ltd. Central Circle-3(4) Secunderabad Hyderabad [Pan : Aaacz4043R] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P.Murali Mohan Rao,Ar रधजस् व द्वधरध/Revenue By: Shri Srinath Sadanala, Dr सुिवधई की तधरीख/Date Of Hearing: 26/11/2024 घोर्णध की तधरीख/Date Of 20/02/2025 Pronouncement:

For Appellant: Shri P.Murali Mohan Rao,ARFor Respondent: Shri Srinath Sadanala, DR
Section 132Section 143(1)Section 153A

…details, however, the same cannot be considered as incriminating material in nature, for the purpose of section 153C of the Act. Therefore, by following the decision of Hon'ble Supreme Court in the case of Sinhgad Technical Educational Society Vs. CIT (2017) 397 ITR 344 (SC) quashed the assessment order passed by the Assessing Officer. 7. The Ld.CIT(A) had also deleted the additions made by the Assessing Officer towards investment received from M/s Falcon Jersey Pvt.Ltd. u/s 68 of the Act, by holding that the assessee is able to prove the identity of the investor company and also proved genuineness of transacti…

Assistant Commissioner of Income Tax, Central Circle-3(4), Hyderabad vs. Zara Investments Private Limited, Hyderabad

In the result appeal filed by the Revenue is dismissed

ITA 65/HYD/2021[2016-17]Status: DisposedITAT Hyderabad18 Feb 2025AY 2016-17

Bench: Shri Manjunatha G. & Shri K.Narsimha Charyआ.अपी.सं /Ita No.64/Hyd/2021 & 65/Hyd/2021 (निर्धारण वर्ा/Assessment Year: 2011-12 & 2016-17) Asst.Commissioner Of Vs. M/S Zara Investments Income Tax Pvt.Ltd. Central Circle-3(4) Secunderabad Hyderabad [Pan : Aaacz4043R] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P.Murali Mohan Rao,Ar रधजस् व द्वधरध/Revenue By: Shri Srinath Sadanala, Dr सुिवधई की तधरीख/Date Of Hearing: 26/11/2024 घोर्णध की तधरीख/Date Of 18/02/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: These Appeals Filed By The Revenue Are Directed Against Order Dated 04.09.2020 Of The Commissioner Of Income Tax (Appeals) [“Ld.Cit(A)”]-11, Hyderabad Pertaining To A.Y.2011-12 & 2016-17. Since, Facts Are Identical & Issues Are Common, For The Sake Of Convenience, The Appeals Filed By The Revenue Are Being Heard Together & Are Being Disposed Off, By This Common Order. Zara Investments Pvt. Ltd.

For Appellant: Shri P.Murali Mohan Rao,ARFor Respondent: Shri Srinath Sadanala, DR
Section 132Section 143(1)Section 153A

…cannot be considered as incriminating material in nature, for the purpose of section 153C of the Act. Therefore, by following the decision of Hon'ble Supreme Court in the case of Sinhgad Technical Zara Investments Pvt. Ltd. Educational Society Vs. CIT (2017) 397 ITR 344 (SC) quashed the assessment order passed by the Assessing Officer. 7. The Ld.CIT(A) had also deleted the additions made by the Assessing Officer towards investment received from M/s Falcon Jersey Pvt.Ltd. u/s 68 of the Act, by holding that the assessee is able to prove the identity of the investor company and also proved genuineness of transacti…

Neelaraj Vinoth, Perambalur vs. ACIT, CC-2, Trichy

In the result, the appeal of the revenue is dismissed and the CO filed by the assessee is dismissed

ITA 2119/CHNY/2024[2017-18]Status: DisposedITAT Chennai18 Feb 2025AY 2017-18

Bench: Shri George George K, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 1982/Chny/2024 & C.O.No. 60/Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18 Assistant Commissioner Of Neelaraj Vinoth, Income Tax, V. 274-C, Thuraiyur Road, Central Circle -2, Perambalur – 621 212, Trichy. Tamilnadu. [Pan: Ajupv-3588-M] (अपीलाथ"/Appellant) (Respondent/Cross Objector) आयकर अपील सं./Ita No.: 2119/Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18 Neelaraj Vinoth, Assistant Commissioner Of 274-C, Thuraiyur Road, V. Income Tax, Perambalur – 621 212, Central Circle -2, Tamilnadu. Trichy. [Pan: Ajupv-3588-M] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. G. Baskar, Advocate &For Respondent: Shri. R. Clement Ramesh Kumar, CIT
Section 143(3)Section 153CSection 153DSection 154Section 234A

…voke the provisions of section 153C of the Act. Consequently the satisfaction recorded by the AO by relying upon such seized material is defective. In this regard the Hon'ble Apex Court in the case of PCIT-3, Pune Vs Sinhgad Technical Education Society (2017) 397 ITR 344 (SC) has held that "the nexus between issue of notice u/s 153C and the incriminating material found as a result of search must exist'. Thus, by now, it is a settled law that notices u/s 153C of the Act is ab- initio- invalid in absence of incriminating seized material. From the plain reading of language of section 153C of the Act, it is abundantl…

Assistant Commissioner of Income Tax, Central Circle-2, Trichy vs. Neelaraj Vinoth, Perambalur

ITA 1982/CHNY/2024[2017-18]Status: DisposedITAT Chennai18 Feb 2025AY 2017-18

Bench: Shri George George K, Hon'Ble & Shri S.R. Raghunatha, Hon'Bleआयकर अपील सं./Ita No.: 1982/Chny/2024 & C.O.No. 60/Chny/2024 निर्धारण वर्ष / Assessment Year: 2017-18 Assistant Commissioner Of Income Tax, Central Circle -2, Trichy. (अपीलार्थी/Appellant) V. Neelaraj Vinoth, 274-C, Thuraiyur Road, Perambalur – 621 212, Tamilnadu. [Pan: Ajupv-3588-M] (Respondent/Cross Objector) आयकर अपील सं./Ita No.: 2119/Chny/2024 निर्धारण वर्ष / Assessment Year: 2017-18 Neelaraj Vinoth, 274-C, Thuraiyur Road, Perambalur – 621 212, Tamilnadu. [Pan: Ajupv-3588-M] (अपीलार्थी/Appellant) V. Assistant Commissioner Of Income Tax, Central Circle -2, Trichy. (प्रत्यर्थी/Respondent) Assessee By : Shri. G. Baskar, Advocate & Shri. P.M. Kathir, Advocate Department By : Shri. R. Clement Ramesh Kumar, Cit सुनवाई की तारीख/Date Of Hearing : 06.02.2025 घोषणा की तारीख/Date Of Pronouncement : 18.02.2025 आदेश / Order Per S.R.Raghunatha, Am: :-2-:

For Appellant: Shri. G. Baskar, Advocate &For Respondent: Shri. R. Clement Ramesh Kumar, CIT
Section 143(3)Section 153CSection 153DSection 154Section 234A

…voke the provisions of section 153C of the Act. Consequently the satisfaction recorded by the AO by relying upon such seized material is defective. In this regard the Hon'ble Apex Court in the case of PCIT-3, Pune Vs Sinhgad Technical Education Society (2017) 397 ITR 344 (SC) has held that "the nexus between issue of notice u/s 153C and the incriminating material found as a result of search must exist'. Thus, by now, it is a settled law that notices u/s 153C of the Act is ab- initio- invalid in absence of incriminating seized material. From the plain reading of language of section 153C of the Act, it is abundantl…

Assistant Commissioner of Income Tax, Central Circle 3(4), Hyderabad vs. Aijaz Investments &Estates Private Limited, Hyderabad

In the result, appeal filed by the Revenue is dismissed

ITA 80/HYD/2021[2014-15]Status: DisposedITAT Hyderabad17 Feb 2025AY 2014-15

Bench: Shri Manjunatha G. & Shri K.Narsimha Charyआ.अपी.सं /Ita No.78/Hyd/2021 To 80/Hyd/2021 (निर्धारण वर्ा/Assessment Year: 2011-12, 2013-14 & 2014-15) Asst.Commissioner Of Vs. M/S Aijaz Investments Income Tax & Estates Pvt.Ltd. Central Circle-3(4) Secunderabad Hyderabad [Pan : Aaica2190E] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P.Murali Mohan Rao,Ar रधजस् व द्वधरध/Revenue By: Shri Srinath Sadanala, Dr सुिवधई की तधरीख/Date Of Hearing: 21/11/2024 घोर्णध की तधरीख/Date Of 17/02/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: These Appeals Filed By The Revenue Are Directed Against Order Dated 11.09.2020 Of The Commissioner Of Income Tax (Appeals) [“Ld.Cit(A)”]-11, Hyderabad Pertaining To A.Y.2011-12, 2013-14 & 2014-15. Since, Facts Are Identical & Issues Are Common, For The Sake Of Convenience, The Appeals Filed By The Revenue Are Being Heard Together & Are Being Disposed Off By This Common Order.

For Appellant: Shri P.Murali Mohan Rao,ARFor Respondent: Shri Srinath Sadanala, DR
Section 132Section 143(1)Section 153ASection 153C

…material in nature, for the purpose 7 ITA No.78-80/Hyd/2021 Aijaz Investments & Estates Pvt. Ltd., of section 153C of the Act. Therefore, by following the decision of Hon'ble Supreme Court in the case of Sinhgad Technical Educational Society Vs. CIT (2017) 397 ITR 344 (SC) quashed the assessment order passed by the Assessing Officer. 7. The Ld.CIT(A) had also deleted the additions made by the Assessing Officer towards investment received from M/s Falcon Jersey Pvt.Ltd. u/s 68 of the Act, by holding that the assessee is able to prove the identity of the investor company and also proved genuineness of transacti…

Assistant Commissioner of Income Tax, Central Circle 3(4), Hyderabad vs. Aijaz Investments & Estates Private Limited, Secunderabad

In the result, appeal filed by the Revenue is dismissed

ITA 79/HYD/2021[2013-14]Status: DisposedITAT Hyderabad17 Feb 2025AY 2013-14

Bench: Shri Manjunatha G. & Shri K.Narsimha Charyआ.अपी.सं /Ita No.78/Hyd/2021 To 80/Hyd/2021 (निर्धारण वर्ा/Assessment Year: 2011-12, 2013-14 & 2014-15) Asst.Commissioner Of Vs. M/S Aijaz Investments Income Tax & Estates Pvt.Ltd. Central Circle-3(4) Secunderabad Hyderabad [Pan : Aaica2190E] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P.Murali Mohan Rao,Ar रधजस् व द्वधरध/Revenue By: Shri Srinath Sadanala, Dr सुिवधई की तधरीख/Date Of Hearing: 21/11/2024 घोर्णध की तधरीख/Date Of 17/02/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: These Appeals Filed By The Revenue Are Directed Against Order Dated 11.09.2020 Of The Commissioner Of Income Tax (Appeals) [“Ld.Cit(A)”]-11, Hyderabad Pertaining To A.Y.2011-12, 2013-14 & 2014-15. Since, Facts Are Identical & Issues Are Common, For The Sake Of Convenience, The Appeals Filed By The Revenue Are Being Heard Together & Are Being Disposed Off By This Common Order.

For Appellant: Shri P.Murali Mohan Rao,ARFor Respondent: Shri Srinath Sadanala, DR
Section 132Section 143(1)Section 153ASection 153C

…material in nature, for the purpose 7 ITA No.78-80/Hyd/2021 Aijaz Investments & Estates Pvt. Ltd., of section 153C of the Act. Therefore, by following the decision of Hon'ble Supreme Court in the case of Sinhgad Technical Educational Society Vs. CIT (2017) 397 ITR 344 (SC) quashed the assessment order passed by the Assessing Officer. 7. The Ld.CIT(A) had also deleted the additions made by the Assessing Officer towards investment received from M/s Falcon Jersey Pvt.Ltd. u/s 68 of the Act, by holding that the assessee is able to prove the identity of the investor company and also proved genuineness of transacti…

Assistant Commissioner of Income Tax, Central Circle -3(4), Hyderabad vs. Aijaz Investments & Estates Private Limited, Hyderabad

In the result, appeal filed by the Revenue is dismissed

ITA 78/HYD/2021[2011-12]Status: DisposedITAT Hyderabad17 Feb 2025AY 2011-12

Bench: Shri Manjunatha G. & Shri K.Narsimha Charyआ.अपी.सं /Ita No.78/Hyd/2021 To 80/Hyd/2021 (निर्धारण वर्ा/Assessment Year: 2011-12, 2013-14 & 2014-15) Asst.Commissioner Of Vs. M/S Aijaz Investments Income Tax & Estates Pvt.Ltd. Central Circle-3(4) Secunderabad Hyderabad [Pan : Aaica2190E] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P.Murali Mohan Rao,Ar रधजस् व द्वधरध/Revenue By: Shri Srinath Sadanala, Dr सुिवधई की तधरीख/Date Of Hearing: 21/11/2024 घोर्णध की तधरीख/Date Of 17/02/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: These Appeals Filed By The Revenue Are Directed Against Order Dated 11.09.2020 Of The Commissioner Of Income Tax (Appeals) [“Ld.Cit(A)”]-11, Hyderabad Pertaining To A.Y.2011-12, 2013-14 & 2014-15. Since, Facts Are Identical & Issues Are Common, For The Sake Of Convenience, The Appeals Filed By The Revenue Are Being Heard Together & Are Being Disposed Off By This Common Order.

For Appellant: Shri P.Murali Mohan Rao,ARFor Respondent: Shri Srinath Sadanala, DR
Section 132Section 143(1)Section 153ASection 153C

…material in nature, for the purpose 7 ITA No.78-80/Hyd/2021 Aijaz Investments & Estates Pvt. Ltd., of section 153C of the Act. Therefore, by following the decision of Hon'ble Supreme Court in the case of Sinhgad Technical Educational Society Vs. CIT (2017) 397 ITR 344 (SC) quashed the assessment order passed by the Assessing Officer. 7. The Ld.CIT(A) had also deleted the additions made by the Assessing Officer towards investment received from M/s Falcon Jersey Pvt.Ltd. u/s 68 of the Act, by holding that the assessee is able to prove the identity of the investor company and also proved genuineness of transacti…

Assistant Commissioner of Income Tax, Central Circle -3(4), Hyderabad vs. Shoeb Estates Private Limited, Hyderabad

In the result, appeal filed by the Revenue is dismissed

ITA 76/HYD/2021[2011-12]Status: DisposedITAT Hyderabad17 Feb 2025AY 2011-12

Bench: Shri Manjunatha G. & Shri K.Narsimha Charyआ.अपी.सं /Ita No.76/Hyd/2021 & 77/Hyd/2021 (निर्धारण वर्ा/Assessment Year: 2011-12 & 2016-17) Asst.Commissioner Of Vs. M/S Shoeb Estates Income Tax Pvt.Ltd. Central Circle-3(4) Secunderabad Hyderabad [Pan : Aancs8525Q] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P.Murali Mohan Rao,Ar रधजस् व द्वधरध/Revenue By: Shri Srinath Sadanala, Dr सुिवधई की तधरीख/Date Of Hearing: 21/11/2024 घोर्णध की तधरीख/Date Of 17/02/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: These Appeals Filed By The Revenue Are Directed Against Order Dated 14.09.2020 Of The Commissioner Of Income Tax (Appeals) [“Ld.Cit(A)”]-11, Hyderabad Pertaining To A.Y.2011-12 & 2016-17. Since, Facts Are Identical & Issues Are Common, For The Sake Of Convenience, The Appeals Filed By The Revenue Are Being Heard Together & Are Being Disposed Off, By This Common Order. Shoeb Estates Pvt. Ltd.

For Appellant: Shri P.Murali Mohan Rao,ARFor Respondent: Shri Srinath Sadanala, DR
Section 132Section 143(1)Section 153ASection 153C

…me cannot be considered as incriminating material in nature, for the purpose of section 153C of the Act. Therefore, by following the decision of Hon'ble Supreme Court in the case of Sinhgad Technical Shoeb Estates Pvt. Ltd. Educational Society Vs. CIT (2017) 397 ITR 344 (SC) quashed the assessment order passed by the Assessing Officer. 7. The Ld.CIT(A) had also deleted the additions made by the Assessing Officer towards investment received from M/s Falcon Jersey Pvt.Ltd. u/s 68 of the Act, by holding that the assessee is able to prove the identity of the investor company and also proved genuineness of transacti…

DCIT-CC-7(3), Mumbai vs. M/S Lotus Buildspace LLP, Mumbai

In the result, all the appeals filed by the revenue are dismissed and the cross objections filed by the assessee are allowed

ITA 1484/MUM/2019[2013-14]Status: DisposedITAT Mumbai14 Feb 2025AY 2013-14

Bench: SHRI B.R. BASKARAN (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

For Respondent: Dr. K.R. Subhash (CIT-DR)
Section 132Section 143(2)Section 143(3)Section 153ASection 153A(1)(a)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORESHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No. C.O. No. A.Y. Appellant /Cross Respondent Objector 1484/M/2019 - 2013-14 D.C.I.T.-CC-7(3) M/s Lotus Buildspace Mumbai LLP, Room No.655, 6th 419, Laxmi Plaza, Floor, Aayakar Laxmi Industrial Bhavan, M.K. Road, Estate, New Link Mumbai Road, Andheri, Mumbai-400 053 PAN : AAEFL2464P - 43/Mum/2021 -do- M/s Lotus D.C.I.T.-CC-7(3) Buildspace LLP, Mumbai 1482/M/2019 - 2012-13 D.C.I.T.-CC-7(3) M/s Lotus Engicon Mumbai Pvt Ltd PAN : AABCL4505H - 109/Mum/2021 -d…

DCIT-CC-7(3), Mumbai vs. M/S Lotus Engicon Pvt. Ltd., Mumbai

In the result, all the appeals filed by the revenue are dismissed and the cross objections filed by the assessee are allowed

ITA 1482/MUM/2019[2012-13]Status: DisposedITAT Mumbai14 Feb 2025AY 2012-13

Bench: SHRI B.R. BASKARAN (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

For Respondent: Dr. K.R. Subhash (CIT-DR)
Section 132Section 143(2)Section 143(3)Section 153ASection 153A(1)(a)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORESHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No. C.O. No. A.Y. Appellant /Cross Respondent Objector 1484/M/2019 - 2013-14 D.C.I.T.-CC-7(3) M/s Lotus Buildspace Mumbai LLP, Room No.655, 6th 419, Laxmi Plaza, Floor, Aayakar Laxmi Industrial Bhavan, M.K. Road, Estate, New Link Mumbai Road, Andheri, Mumbai-400 053 PAN : AAEFL2464P - 43/Mum/2021 -do- M/s Lotus D.C.I.T.-CC-7(3) Buildspace LLP, Mumbai 1482/M/2019 - 2012-13 D.C.I.T.-CC-7(3) M/s Lotus Engicon Mumbai Pvt Ltd PAN : AABCL4505H - 109/Mum/2021 -d…

Pr. Commissioner of Income Tax (Central)- 3 vs. M/S Ridgeview Construction Pvt. Ltd

ITA/618/2019HC Delhi13 Feb 2025

Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 133ASection 153C

…t in Commissioner of Income Tax-III v. Sinhgad Technical Education Society7:- “15. In these appeals, qua the aforesaid four assessment years, the assessment is quashed by the ITAT (which order is upheld 7 (2018) 11 SCC 490 Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:21.02.2025 16:29:22 Signature Not Verified ITA 618/2019 & 621/2019 Page 8 of 17 by the High Court) on the sole ground that notice under Section 153-C of the Act was le…

Assistant Commissioner of Income Tax Central Circle3-(4), Hyderabad vs. Ace Constructions, Hyderabad

ITA 54/HYD/2021[2017-18]Status: DisposedITAT Hyderabad13 Feb 2025AY 2017-18
For Appellant: Shri P.Murali Mohan Rao,ARFor Respondent: Shri Srinath Sadanala, DR
Section 143(3)Section 153CSection 234ASection 271ASection 68

…rred in issuing notice u/s 153C for the assessment year in question, without, there being any incriminating material found during the search, contrary to the decision of Hon'ble Supreme Court in the case of Sinhgad Technical Educational Society Vs. CIT (2017) 397 ITR 344 (SC). Therefore, held that the proceedings initiated u/s 153C and consequent assessment proceedings u/s 143(3) r.w.s.153C is not valid and cannot survive. Thus, quashed the assessment order passed by the Assessing Officer. 7. Aggrieved by the order of the Ld.CIT(A), assessee as well as Revenue are in appeal before the Tribunal. 8. The Ld.DR, Shri…

Assistant Commissioner of Income Tax Central Circle3-(4), Hyderabad vs. Royal Engineering, Hyderabad

In the result, appeal filed by the Revenue is dismissed

ITA 44/HYD/2021[2017-18]Status: DisposedITAT Hyderabad13 Feb 2025AY 2017-18

Bench: Shri Manjunatha G. & Shri K.Narsimha Charyआ.अपी.सं /Ita No.44/Hyd/2021 (निर्धारण वर्ा/Assessment Year: 2017-18) Asst.Commissioner Of Vs. M/S Royal Engineering Income Tax Hyderabad Central Circle-3(4) [Pan : Aatfr9338R] Hyderabad

For Appellant: Shri P.Murali Mohan Rao,ARFor Respondent: Shri Srinath Sadanala, DR
Section 153CSection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri K.Narsimha Chary, Judicial Member आ.अपी.सं /ITA No.44/Hyd/2021 (निर्धारण वर्ा/Assessment Year: 2017-18) Asst.Commissioner of Vs. M/s Royal Engineering Income Tax Hyderabad Central Circle-3(4) [PAN : AATFR9338R] Hyderabad (Appellant) (Respondent) आ.अपी.सं /ITA No.19/Hyd/2021 (निर्धारण वर्ा/Assessment Year: 2017-18) M/s Royal Engineering Vs. Asst.Commissioner of Income Tax Hyderabad Central Circle-3(4) [PAN : AATFR9338R] Hyderabad (Appellant) (Respondent) नि…

Assistant Commisioner of Income Tax Central Circle-3(4), Hyderabad vs. Asma Estates & Investments Private Limited, Hyderabad

In the result, appeal filed by the Revenue is dismissed

ITA 37/HYD/2021[2011-12]Status: DisposedITAT Hyderabad13 Feb 2025AY 2011-12

Bench: Shri Manjunatha G. & Shri K.Narsimha Charyआ.अपी.सं /Ita No.37/Hyd/2021 To 39/Hyd/2021 (निर्धारण वर्ा/Assessment Year: 2011-12, 2013-14 & 2014-15) Asst.Commissioner Of Vs. M/S Asma Estates & Income Tax Investments Pvt.Ltd. Central Circle-3(4) Secunderabad Hyderabad [Pan : Aaica2191F] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P.Murali Mohan Rao,Ar रधजस् व द्वधरध/Revenue By: Shri Srinath Sadanala, Dr सुिवधई की तधरीख/Date Of Hearing: 21/11/2024 घोर्णध की तधरीख/Date Of 13/02/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: These Appeals Filed By The Revenue Are Directed Against Order Dated 11.09.2020 Of The Commissioner Of Income Tax (Appeals) [“Ld.Cit(A)”]-11, Hyderabad Pertaining To A.Y.2011-12, 2013-14 & 2014-15. Since, Facts Are Identical & Issues Are Common, For The Sake Of Convenience, The Appeals Filed By The Revenue Are Being Heard Together & Are Being Disposed Off, By This Common Order.

For Appellant: Shri P.Murali Mohan Rao,ARFor Respondent: Shri Srinath Sadanala, DR
Section 132Section 143(1)Section 153ASection 153C

…details, however, the same cannot be considered as incriminating material in nature, for the purpose of section 153C of the Act. Therefore, by following the decision of Hon'ble Supreme Court in the case of Sinhgad Technical Educational Society Vs. CIT (2017) 397 ITR 344 (SC) quashed the assessment order passed by the Assessing Officer. 7. The Ld.CIT(A) had also deleted the additions made by the Assessing Officer towards investment received from M/s Falcon Jersey Pvt.Ltd. u/s 68 of the Act, by holding that the assessee is able to prove the identity of the investor company and also proved genuineness of transacti…

Mr. D K Shivakumar, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 205/BANG/2022[2006-07]Status: DisposedITAT Bangalore31 Jan 2025AY 2006-07

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Appellant: Shri. Chandrasekhar, ARFor Respondent: Shri. Y. V. Raviraj, Sr. Standing Counsel
Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARAJAN K, JUDICIAL MEMBER | ITA Nos. and Assessment Year | Appellant | Respondent 45, 46, 47, 48/Bang/2020 2007-08 to 2010-11 | DCIT, Central Circle – 1(4), Bengaluru. Shri. D. K. Shivakumar, No.252, “Kenkkeri” 18th Cross, Upper Palace Orchards, Sadashivanagar, Bengaluru – 560 080. PAN : AKKPS 1306 F 205/Bang/2022 2006-07 | Shri. D. K. Shivakumar, Bengaluru – 560 080. PAN : AKKPS 1306 F DCIT, Central Circle – 1(4), Bengaluru. Assessee by : Shri. Chandrasekhar, AR. Revenue by : Shri. Y. V. Ra…

Deputy Commissioner of Income Tax, Central Circle- 1(4), Bangalore vs. Mr. D K Shivakumar, Bangalore

ITA 45/BANG/2020[2007-08]Status: DisposedITAT Bangalore31 Jan 2025AY 2007-08

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Respondent: Shri. Chandrasekhar, AR
Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARAJAN K, JUDICIAL MEMBER | ITA Nos. and Assessment Year | Appellant | Respondent 45, 46, 47, 48/Bang/2020 2007-08 to 2010-11 DCIT, Central Circle – 1(4), Bengaluru. Shri. D. K. Shivakumar, No.252, “Kenkkeri” 18th Cross, Upper Palace Orchards, Sadashivanagar, Bengaluru – 560 080. PAN : AKKPS 1306 F 205/Bang/2022 2006-07 Shri. D. K. Shivakumar, Bengaluru – 560 080. PAN : AKKPS 1306 F DCIT, Central Circle – 1(4), Bengaluru. Assessee by Revenue by : Shri. Chandrasekhar, AR. : Shri. Y. V. Ravir…

Ats Real Estate Builders Private Limited, New Delhi vs. DCIT, Circle-1(1), Delhi

The appeal is allowed

ITA 1207/DEL/2024[2020-21]Status: DisposedITAT Delhi27 Jan 2025AY 2020-21

Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms Amisha S. Gupta, CIT-DR
Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: E : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2014-15 Olympus Realtors (P) Ltd., Vs DCIT, Plot No.7D, Maruti Industrial Central Circle-11, Estate, Gurgaon. Sector-18, Gurgaon, Haryana – 122 015. PAN: AAACO6264F (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Advocate; Shri Somil Agarwal, Advocate; & Shri Saksham Agarwal, CA Revenue by : Ms Amisha S. Gupta, CIT-DR Date of Hearing : 17.07.2025 Date of Pronouncement : 13.08.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is prefe…

The Modern Construction Co. Pvt. Ltd., Ahmedabad vs. ITO, Ward-2(1)(4), Ahmedabad

The appeal of the assessee is allowed for statistical

ITA 432/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad23 Jan 2025AY 2013-14

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr.AdvocateFor Respondent: Dr. Darsi Suman Ratnam, CIT-DR
Section 132Section 153ASection 153CSection 250(6)Section 271(1)(c)

…the Act is to be framed strictly on the basis of “incriminating material” found during the course of “search” action carried out in the case of “assessee concerned”. Reliance is placed on the following decisions: + CIT v Singhad Technical Education Society – 397 ITR 344 (SC); + PCIT vs. Abhisar Buildwell P. Ltd. – (2023) 454 ITR 212 (SC); + PCIT vs. Saumya Construction – (2017) 387 ITR 529 (Guj); + CIT vs. Kabul Chawla – (2015) 380 ITR 573 (Del.); • As regards reference to “statements recorded during search”, it is well settled that “statements recorded by revenue do not constitute incriminating material”. Relia…

The United Builders Corporation, Ahmedabad vs. Dy.CIT, Central Circle-1(1), Ahmedabad

The appeal of the assessee is allowed for statistical

ITA 3465/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad23 Jan 2025AY 2013-14

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 132Section 153ASection 153CSection 250(6)Section 271(1)(c)

…the Act is to be framed strictly on the basis of “incriminating material” found during the course of “search” action carried out in the case of “assessee concerned”. Reliance is placed on the following decisions: + CIT v Singhad Technical Education Society – 397 ITR 344 (SC); + PCIT vs. Abhisar Buildwell P. Ltd. – (2023) 454 ITR 212 (SC); + PCIT vs. Saumya Construction – (2017) 387 ITR 529 (Guj); + CIT vs. Kabul Chawla – (2015) 380 ITR 573 (Del.); • As regards reference to “statements recorded during search”, it is well settled that “statements recorded by revenue do not constitute incriminating material”. Relia…