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

Modern Construction Co. Pvt. Ltd., Ahmedabad vs. The Dy.CIT, Central Circle-1(1), Ahmedabad

The appeal of the assessee is allowed for statistical

ITA 3464/AHD/2016[2013-14 (Q-4)]Status: DisposedITAT Ahmedabad23 Jan 2025

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…

Partistha Commercial Centre Private Limited, Delhi vs. Commissioner of Income Tax (Appeals), Delhi

ITA 4264/DEL/2024[2016-17]Status: DisposedITAT Delhi23 Jan 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…rial and its correlation to the AY which is sought to be reassessed, according to the writ petitioners, is an aspect which stands conclusively answered by the Supreme Court in CIT v. Sinhgad Technical Education Society [2017] 84 taxmann.com 290/250 Taxman 225/397 ITR 344/[2018] 11 SCC 490. 9. In Sinhgad Technical Education Society (supra), Section 153C notices had been issued against the assessee for AYs' 2000-01 to 2005-06. The appeal before the Supreme Court, however, stood restricted to AYs' 2001 to 2003-04. Taking note of the view which weighed with the ITAT, the Supreme Court observed as under:- "15. In thes…

Assistant Commissioner of Income Tax, Central Circle-2, Trichy vs. Ramasamy Natarajan, Trichy

In the result, both the appeals stand dismissed

ITA 2641/CHNY/2024[2015-16]Status: DisposedITAT Chennai22 Jan 2025AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.2641/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2015-16) Acit Shri Ramasamy Natarajan बनाम Central Circle-2 # 255, Ganapathy Nagar South, / Vs. Trichy. T.V. Kovil Trichy-620005. "थायीलेखासं./ जीआइआरसं./Pan/Gir No. Aabpn-8486-E (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2. आयकरअपील सं./ Ita No.2640/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2016-17) Acit Shri Jayaraman Muthureddiar बनाम #14, Akila Gardens, 1St Street, Central Circle-2 Trichy. Ganapathy Nagar, T.V.Kovil / Vs. Trichy-620005. "थायीलेखासं./ जीआइआरसं./Pan/Gir No. Aadhj-0819-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओर से/ Revenue By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr " थ" की ओर से/ Assessee By : Shri Y. Sridhar (Fca) & Ms. Varshha Sridhar (Ca)-Ld. Ars सुनवाई की तारीख/Date Of Hearing : 02-01-2025 घोषणा की तारीख /Date Of Pronouncement : 22-01-2025 आदेश / O R D E R

For Appellant: Shri Y. Sridhar (FCA) & Ms. VarshhaFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 131Section 132Section 143(3)Section 153CSection 69

…al mentioned in the satisfaction note did not relate to the specific AY under consideration. The above decision was upheld by the Hon'ble Bombay High Court and then by the Hon'ble Supreme Court in the case of CIT vs. Sinhgad Technical Education Society [2017] 397 ITR 344 (SC). Therefore, in the absence of any prima facie satisfaction for the particular year under consideration, the consequent proceedings-initiated u/s 153C of the Act by the AO would no longer hold good. The satisfaction with reference to incriminating material for few years would not entitle AO to initiate proceedings u/s.153C in respect of all 4…

Assistant Commissioner of Income Tax, Central Circle-2, Trichy vs. Jayaraman Muthureddiar, Trichy

In the result, both the appeals stand dismissed

ITA 2640/CHNY/2024[2016-17]Status: DisposedITAT Chennai22 Jan 2025AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.2641/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2015-16) Acit Shri Ramasamy Natarajan बनाम Central Circle-2 # 255, Ganapathy Nagar South, / Vs. Trichy. T.V. Kovil Trichy-620005. "थायीलेखासं./ जीआइआरसं./Pan/Gir No. Aabpn-8486-E (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2. आयकरअपील सं./ Ita No.2640/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2016-17) Acit Shri Jayaraman Muthureddiar बनाम #14, Akila Gardens, 1St Street, Central Circle-2 Trichy. Ganapathy Nagar, T.V.Kovil / Vs. Trichy-620005. "थायीलेखासं./ जीआइआरसं./Pan/Gir No. Aadhj-0819-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओर से/ Revenue By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr " थ" की ओर से/ Assessee By : Shri Y. Sridhar (Fca) & Ms. Varshha Sridhar (Ca)-Ld. Ars सुनवाई की तारीख/Date Of Hearing : 02-01-2025 घोषणा की तारीख /Date Of Pronouncement : 22-01-2025 आदेश / O R D E R

For Appellant: Shri Y. Sridhar (FCA) & Ms. VarshhaFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 131Section 132Section 143(3)Section 153CSection 69

…al mentioned in the satisfaction note did not relate to the specific AY under consideration. The above decision was upheld by the Hon'ble Bombay High Court and then by the Hon'ble Supreme Court in the case of CIT vs. Sinhgad Technical Education Society [2017] 397 ITR 344 (SC). Therefore, in the absence of any prima facie satisfaction for the particular year under consideration, the consequent proceedings-initiated u/s 153C of the Act by the AO would no longer hold good. The satisfaction with reference to incriminating material for few years would not entitle AO to initiate proceedings u/s.153C in respect of all 4…

Pradeep Kumar Ladiwala, Jaipur vs. DCIT, Central Circle-1, Jaipur

ITA 1071/JPR/2024[2018-19]Status: DisposedITAT Jaipur16 Jan 2025AY 2018-19

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR, JM आयकर अपील सं. / ITA Nos.1071 & 1069/JP/2024 निर्धारण वर्ष / Assessment Years : 2017-18 & 2018-19 Pradeep Kumar Ladiwala बनाम CIT(A), 242 Haryana Colony, Barkat Vs. Jaipur-4, Jaipur Nagar, Tonk Phatak, Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AARPL 0752 F अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से/Assessee by: None राजस्व की ओर से / Revenue by: Mrs. Anita Rinesh, JCIT-Sr. DR सुनवाई की ता

For Appellant: NoneFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR
Section 143(2)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA Nos. 1071 & 1069/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 & 2018-19 cuke Pradeep Kumar Ladiwala CIT(A), Vs. 242 Haryana Colony, Barkat Jaipur-4, Jaipur Nagar, Tonk Phatak, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AARPL 0752 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : None jktLo dh vksj ls@R…

Pradeep Kumar Ladiwala, Jaipur vs. DCIT, Central Circle-1, Jaipur

ITA 1069/JPR/2024[2017-18]Status: DisposedITAT Jaipur16 Jan 2025AY 2017-18

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR, JM आयकर अपील सं. / ITA Nos.1071 & 1069/JP/2024 निर्धारण वर्ष / Assessment Years : 2017-18 & 2018-19 Pradeep Kumar Ladiwala बनाम CIT(A), Jaipur-4, Jaipur 242 Haryana Colony, Barkat Vs. Nagar, Tonk Phatak, Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AARPL 0752 F अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से/Assessee by: None राजस्व की ओर से / Revenue by: Mrs. Anita Rinesh, JCIT-Sr. DR सुनवाई की ता

For Appellant: NoneFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR
Section 143(2)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA Nos. 1071 & 1069/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2017-18 & 2018-19 cuke Pradeep Kumar Ladiwala CIT(A), Vs. 242 Haryana Colony, Barkat Jaipur-4, Jaipur Nagar, Tonk Phatak, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AARPL 0752 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : None jktLo dh vksj ls@R…

Deputy Commissioner of Income Tax, Central Cirlce-2, Ludhiana vs. Rawalpindi Co-Op Cinema Society Ltd, Ludhiana

In the result, the Appeal filed by the department stands dismissed

ITA 552/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh15 Jan 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 180/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 Rawalpindi Co-Op Vs. The Dcit, बनाम Cinema Society Ltd., Central Circle-2, Society Cinema, Ludhiana Ludhiana 141008 "थायी लेखा सं./Pan No: Aaaar0233K अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita No. 552/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 The Dcit, Vs. Rawalpindi Co-Op Cinema Central Circle-2, बनाम Society Ltd., Ludhiana Society Cinema, Ludhiana 141008 "थायी लेखा सं./Pan No: Aaaar0233K अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 03.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 15.01.2025

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 153C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 180/CHD/2024 "नधा"रण वष" / Assessment Year : 2018-19 Rawalpindi Co-op Vs. The DCIT, बनाम Cinema Society Ltd., Central Circle-2, Society Cinema, Ludhiana Ludhiana 141008 "थायी लेखा सं./PAN No: AAAAR0233K अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT & आयकर अपील सं./ ITA No. 552/CHD/2024 "नधा"रण वष" / Assessment Year : 2018-19 The DCIT, Vs. Rawalpindi Co-op Cinema Central Circle-2, बनाम Society Ltd., Ludh…

Rawalpindi Co-Op Cinema Society Limited Society Cinema Ludhiana, Punjab, Ludhiana, Punab vs. The Deputy Commissioner of Income Tax Central Circle-2, Ludhiana, Punjab

In the result, the Appeal filed by the department stands dismissed

ITA 180/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh15 Jan 2025AY 2018-2019

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 180/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 Rawalpindi Co-Op Vs. The Dcit, बनाम Cinema Society Ltd., Central Circle-2, Society Cinema, Ludhiana Ludhiana 141008 "थायी लेखा सं./Pan No: Aaaar0233K अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita No. 552/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 The Dcit, Vs. Rawalpindi Co-Op Cinema Central Circle-2, बनाम Society Ltd., Ludhiana Society Cinema, Ludhiana 141008 "थायी लेखा सं./Pan No: Aaaar0233K अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 03.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 15.01.2025

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 153C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 180/CHD/2024 "नधा"रण वष" / Assessment Year : 2018-19 Rawalpindi Co-op Vs. The DCIT, बनाम Cinema Society Ltd., Central Circle-2, Society Cinema, Ludhiana Ludhiana 141008 "थायी लेखा सं./PAN No: AAAAR0233K अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT & आयकर अपील सं./ ITA No. 552/CHD/2024 "नधा"रण वष" / Assessment Year : 2018-19 The DCIT, Vs. Rawalpindi Co-op Cinema Central Circle-2, बनाम Society Ltd., Ludh…

Pradyumna Agros Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 1033/HYD/2024[2020-21]Status: DisposedITAT Hyderabad10 Jan 2025AY 2020-21

Bench: Shri Manjunatha G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.1033/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2020-21) Pradyumna Agro Private Vs. Acit Limited Central Circle-2(4) Hyderabad Hyderabad [Pan : Aajcp4282H] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri M.V.Prasad & Shri K.S.Rajendra Kumar, Ar Shri Srinath Sadanala, Dr सुिवधई की तधरीख/Date Of Hearing: 09/12/2024 घोर्णध की तधरीख/Date Of 10/01/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 17.09.2024 Of The Learned Commissioner Of Income Tax (Appeals) [Ld.Cit(A)]-12, Hyderabad, Pertaining To A.Y.2020-21 On The Following Grounds : 1. The Order Of The Learned Commissioner Of Income Tax (Appeals)-12, Hyderabad Is Erroneous & Opposed To The Facts Of The Case & Law.

For Appellant: Shri M.V.Prasad &
Section 132Section 153CSection 153C(1)Section 69

…the arguments of the appellant on the legal issue. The relevant findings of the Ld.CIT(A) are as under : “6.2.4. 1n the remand report, the Ao has stated that the decision of Hon'ble supreme court in case of CIT Vs. Sinhgad Technical Education Society (2017) 397 ITR 344(SC) deals with the legal position of section 153C of the Act prior to the amendment made by the Finance Act, 2017 w.e.f' 01.04.2017 and the Finance Act, 2017 has amended the section 153C to include the following words "for six assessment Years immediately preceding the 9 assessment year relevant to the previous year in which search is concluded o…

DCIT, Ghaziabad vs. M/S. Devidayal Aluminium Industries Pvt. Ltd., Ghaziabad

ITA 4297/DEL/2016[2013-14]Status: DisposedITAT Delhi08 Jan 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…rial and its correlation to the AY which is sought to be reassessed, according to the writ petitioners, is an aspect which stands conclusively answered by the Supreme Court in CIT v. Sinhgad Technical Education Society [2017] 84 taxmann.com 290/250 Taxman 225/397 ITR 344/[2018] 11 SCC 490. 9. In Sinhgad Technical Education Society (supra), Section 153C notices had been issued against the assessee for AYs' 2000-01 to 2005-06. The appeal before the Supreme Court, however, stood restricted to AYs' 2001 to 2003-04. Taking note of the view which weighed with the ITAT, the Supreme Court observed as under:- "15. In thes…

DCIT, Ghaziabad vs. M/S. Devidayal Aluminium Industries Pvt. Ltd., Ghaziabad

In the result, appeal of the Revenue is dismissed

ITA 3850/DEL/2016[2007-08]Status: DisposedITAT Delhi08 Jan 2025AY 2007-08

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…ITA No.3850/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) vs DCIT, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT ITA No.3874, 3870, 3923/Del/2023 [Assessment Year : 2016-17, 2017-18, 2018-19] DCIT, vs M.B.Power (Madhya Pradesh) Ltd., Central Circle-20, 239, Okhla Industrial Estate, Delhi Nehru Place, Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT [Assessment…

Rajendra Rameshlal Gugale, Pune vs. Prinicipal Commissioner of Income Tax (Central), Pune

In the result, appeal of the assessee is allowed

ITA 1676/PUN/2024[2017-18]Status: DisposedITAT Pune30 Dec 2024AY 2017-18

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ajay Kumar Keshari, CIT
Section 1Section 127Section 132Section 143(2)Section 143(3)Section 153CSection 263Section 269SSection 69C

…ahar and therefore, provisions of Sec.153C is outside the purview in the case of the assessee. He also relied on the decision of the 19 ITA.No.1676/PUN./2024 Hon’ble Supreme Court in the case of CIT vs. Sinhgad Technical Education Society reported in [2017] 397 ITR 344 (SC). He submitted that since there are two searches i.e., in the case of Yuvraj Dhamale Group of cases and another in the case of Shri Sachin Nahale and there is only one satisfaction note recorded on the basis of search at Dhamale Group of cases that too a combined satisfaction note for all the years which itself is invalid. Therefore, in ab…

DCIT., Central Circle-1(3), Hyderabad vs. Adventures International Pvt Ltd, Hyderabad

In the result, the appeal of Revenue in ITA No

ITA 489/HYD/2024[2018-19]Status: DisposedITAT Hyderabad19 Dec 2024AY 2018-19

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble

For Appellant: Shri M.V. Prasad, C.AFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 142(1)Section 143(2)Section 143(3)Section 153C

…s sized or pertains to the assessment year for the year under consideration. For that purposes, we may fruitfully rely on the decision of hon’ble Supreme Court in the case of Sinhghad 22 M/s. Adventure International Pvt. Ltd. Educational Society reported in 84 Taxmann.com 290. In view of the above, the challenge of the Revenue appeal is bound to fail. In view of the above, the appeal of the Revenue is required to be dismissed. 17. During the course of arguments, it was submitted by the ld.DR that the separate satisfaction notes recorded by the Assessing Officer of the searched person in the hands of A.K. Enter…

DCIT., Central Circle-1(3), Hyderabad vs. Adventures International Pvt Ltd, Hyderabad

In the result, the appeal of Revenue in ITA No

ITA 465/HYD/2024[2017-18]Status: DisposedITAT Hyderabad19 Dec 2024AY 2017-18

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble

For Appellant: Shri M.V. Prasad, C.AFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 142(1)Section 143(2)Section 143(3)Section 153C

…s sized or pertains to the assessment year for the year under consideration. For that purposes, we may fruitfully rely on the decision of hon’ble Supreme Court in the case of Sinhghad 22 M/s. Adventure International Pvt. Ltd. Educational Society reported in 84 Taxmann.com 290. In view of the above, the challenge of the Revenue appeal is bound to fail. In view of the above, the appeal of the Revenue is required to be dismissed. 17. During the course of arguments, it was submitted by the ld.DR that the separate satisfaction notes recorded by the Assessing Officer of the searched person in the hands of A.K. Enter…

Sh. Pooran Mal Kanwat, Jaipur vs. DCIT, Central Circle-2, Jaipur

18. As a result, both the appeals of the assessee are allowed and the impugned orders passed by Learned CIT(A), and impugned assessments framed by Assessing Officer, are set aside

ITA 82/JPR/2024[2013-14]Status: DisposedITAT Jaipur28 Nov 2024AY 2013-14

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Ms. Alka Gautam, CIT-DR
Section 132Section 133ASection 143(3)Section 144Section 153CSection 50CSection 69

…erial found during the course of search. The issue is no longer res integra as the same has already been decided by a Division Bench of theHon'ble Supreme Court in the case of CIT v. Sinhgad Technical Education Society [2017] 84 taxmann.com 290/250 Taxman 225/397 ITR 344. In the case of Sinhgad (supra), the disputed questions for adjudication were primarily two fold :- Whether the additional ground raised for the first time before the Hon'ble Income-tax Appellate Tribunal ("ITAT") questioning the validity of the . notice u/s 153C of the Act (in the case of a person other than that searched) on the ground that sat…

Horizon Global Limited, Faridabad vs. Depty Commissioner of Income Tax, Central Circle-2, Faridabad

In the result, the appeal of the assessee in ITA No

ITA 2583/DEL/2023[2011-12]Status: DisposedITAT Delhi26 Nov 2024AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Ms. Neha Choudhary, CIT- DR
Section 153CSection 153D

…e above ground of appeal is purely legal, does not require fresh facts to be investigated and goes to the root of the matter, it is prayed that the same may please be admitted in view of the following judgments: i) CIT Vs. Singhad Technical Education Society 397 ITR 344 [SC] ii) NTPC LTD Vs. CIT 229 ITR 383 [SC] iii) VMT Spinning Co. Ltd Vs. CIT & Anr. 389 ITR 326 [P&H] iv) CIT Vs. Sam Global Securities 36-0 ITR 326 v) Siksha Vs. CIT 336 ITR 112 [Orissa] vi) Inventors Industrial Corporation Ltd Vs. CIT 194 ITR 548 [Bom]” 4. Admittedly, this issue was never raised before the lower authorities. But since the cha…

K R Chawla Consulting Pvt Ltd., New Delhi vs. DCIT Central Circle-25, New Delhi

In the result, all the six appeals filed by the assessee stand allowed

ITA 1125/DEL/2023[2016-17]Status: DisposedITAT Delhi20 Nov 2024AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

…inating material so found during the course of search should be year specific so as to warrant addition in case of completed/unabated assessments as held in the following judicial pronouncements- a) CIT vs. Sinhgad Technical Education Society (SC) reported in 397 ITR 344 (Page 59- 66 Assessee PB) b) Pr. CIT vs. Index Securities (P) Ltd. (Del) reported in 86 taxmann.com 84. 9.2 In view of the above, it is prayed that the addition so made by AO for A Y 2014-15 to 2016-2017 and sustained by CIT(A) be deleted as such and the appeals of the assessee company be allowed.” 13. On the other hand, ld. DR for the Revenue s…

K R Chawla Consulting Pvt Ltd., New Delhi vs. DCIT Central Circle -25, New Delhi

In the result, all the six appeals filed by the assessee stand allowed

ITA 1124/DEL/2023[2015-16]Status: DisposedITAT Delhi20 Nov 2024AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

…inating material so found during the course of search should be year specific so as to warrant addition in case of completed/unabated assessments as held in the following judicial pronouncements- a) CIT vs. Sinhgad Technical Education Society (SC) reported in 397 ITR 344 (Page 59- 66 Assessee PB) b) Pr. CIT vs. Index Securities (P) Ltd. (Del) reported in 86 taxmann.com 84. 9.2 In view of the above, it is prayed that the addition so made by AO for A Y 2014-15 to 2016-2017 and sustained by CIT(A) be deleted as such and the appeals of the assessee company be allowed.” 13. On the other hand, ld. DR for the Revenue s…

K R Chawla Consulting Pvt Ltd., New Delhi vs. DCIT Central Circle-25, New Delhi

In the result, all the six appeals filed by the assessee stand allowed

ITA 1123/DEL/2023[2014-15]Status: DisposedITAT Delhi20 Nov 2024AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

…inating material so found during the course of search should be year specific so as to warrant addition in case of completed/unabated assessments as held in the following judicial pronouncements- a) CIT vs. Sinhgad Technical Education Society (SC) reported in 397 ITR 344 (Page 59- 66 Assessee PB) b) Pr. CIT vs. Index Securities (P) Ltd. (Del) reported in 86 taxmann.com 84. 9.2 In view of the above, it is prayed that the addition so made by AO for A Y 2014-15 to 2016-2017 and sustained by CIT(A) be deleted as such and the appeals of the assessee company be allowed.” 13. On the other hand, ld. DR for the Revenue s…

K R Chawla Consulting Pvt Ltd., New Delhi vs. DCIT Central Circle-25, New Delhi

In the result, all the six appeals filed by the assessee stand allowed

ITA 1122/DEL/2023[2013-14]Status: DisposedITAT Delhi20 Nov 2024AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

…inating material so found during the course of search should be year specific so as to warrant addition in case of completed/unabated assessments as held in the following judicial pronouncements- a) CIT vs. Sinhgad Technical Education Society (SC) reported in 397 ITR 344 (Page 59- 66 Assessee PB) b) Pr. CIT vs. Index Securities (P) Ltd. (Del) reported in 86 taxmann.com 84. 9.2 In view of the above, it is prayed that the addition so made by AO for A Y 2014-15 to 2016-2017 and sustained by CIT(A) be deleted as such and the appeals of the assessee company be allowed.” 13. On the other hand, ld. DR for the Revenue s…