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

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 1121/DEL/2023[2012-13]Status: DisposedITAT Delhi20 Nov 2024AY 2012-13

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 1120/DEL/2023[2011-12]Status: DisposedITAT Delhi20 Nov 2024AY 2011-12

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…

Sg Wind Farm Pvt. Ltd., Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1229/CHNY/2024[2016-17]Status: DisposedITAT Chennai19 Nov 2024AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / Ita No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / Ita No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/S Sg Wind Farm Private Limited Dcit बनाम/ Vs. 21, Pollachi Road, Central Circle-3 Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aarcs-5303-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 153CSection 56

…xmann.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…

Sg Wind Faarm Pvt. Ltd., Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1228/CHNY/2024[2015-16]Status: DisposedITAT Chennai19 Nov 2024AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / Ita No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / Ita No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/S Sg Wind Farm Private Limited Dcit बनाम/ Vs. 21, Pollachi Road, Central Circle-3 Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aarcs-5303-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 153CSection 56

…xmann.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…

Sg Wind Farm Pvt. Ltd., Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1227/CHNY/2024[2014-15]Status: DisposedITAT Chennai19 Nov 2024AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / Ita No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / Ita No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/S Sg Wind Farm Private Limited Dcit बनाम/ Vs. 21, Pollachi Road, Central Circle-3 Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aarcs-5303-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 153CSection 56

…xmann.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…

Palladam Krishnasamy Ganeshwar, Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1225/CHNY/2024[2017-18]Status: DisposedITAT Chennai19 Nov 2024AY 2017-18
Section 143(3)Section 153ASection 153CSection 56Section 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: - 9. 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. Similar is the decision of this Tribunal in the case of M/s Pearl Printers & Publishers Pvt. Ltd. (ITA Nos.1042/Chny/2023 dated…

Palladam Krishnasamy Ganeshwar, Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1224/CHNY/2024[2016-17]Status: DisposedITAT Chennai19 Nov 2024AY 2016-17
Section 143(3)Section 153ASection 153CSection 56Section 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: - 9. 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. Similar is the decision of this Tribunal in the case of M/s Pearl Printers & Publishers Pvt. Ltd. (ITA Nos.1042/Chny/2023 dated…

Palladam Krishnasamy Ganeshwar, Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1222/CHNY/2024[2014-15]Status: DisposedITAT Chennai19 Nov 2024AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.1222/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2014-15) & 2. आयकरअपील सं./ Ita No.1223/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2015-16) & 3. आयकरअपील सं./ Ita No.1224/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2016-17) & 4. आयकरअपील सं./ Ita No.1225/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2017-18) Shri Palladam Krishnasamy Ganeshwar Dcit बनाम/ 21,Shri Ganesa Textiles, Pollachi Road, Central Circle-3 Vs. Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adfpg-6476-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओर से/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ" की ओर से/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 10-09-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
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…

ACIT Central Circle-30, New Delhi vs. Shalimar Lakecity Pvt Ltd, Mumbai

In the result, the appeal of the Revenue is hereby dismissed

ITA 9104/DEL/2019[2013-14]Status: DisposedITAT Delhi13 Nov 2024AY 2013-14

Bench: Shri Yogesh Kumar Us & Shri Avdhesh Kumar Mishra

Section 143(3)Section 153CSection 68

…ent found in the premises of the searched person based on which the addition of Rs.14,30,00,000/- was made in this case. We are therefore, of the considered view that the decision of the Hon’ble Supreme Court in the case of Singhad Technical Education Society 397 ITR 344 and the decisions of the Hon’ble jurisdictional High Court in the cases of RRJ Securities Ltd. and AR Infra India Ltd. 394 ITR 569 are applicable here in the present case. We, therefore, do not find any infirmity in the impugned order and thus, we decline to interfere with the finding of the Ld. CIT(A). Accordingly, the appeal of the Revenue is d…

Karan Vyapaar Private Limited, Kolkata vs. Assistant Commissioner of Income Tax, Central Circle-2, Thane

In the result, all the appeals of assessee in ITA Nos

ITA 3636/MUM/2024[2018-19]Status: DisposedITAT Mumbai24 Oct 2024AY 2018-19

Bench: Shri. Shri. Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Biswanath Das – CIT DR
Section 143(3)Section 145(3)Section 153CSection 250Section 271BSection 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI. SHRI. ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER I.T.A 3636/Mum/2024 - A.Y. 2018-19 I.T.A 3637/Mum/2024 - A.Y. 2017-18 I.T.A 3638/Mum/2024 - A.Y. 2016-17 I.T.A 3639/Mum/2024 - A.Y. 2015-16 I.T.A 3640/Mum/2024 - A.Y. 2014-15 I.T.A 3641/Mum/2024 - A.Y. 2013-14 Karan Vyapaar Private Limited vs Assistant Commissioner of Income 207, Maharshi Devendra Road Tax, Central Circle-2, Thane 6th Floor, Road No.16-Z, Ashar I.T. Kolkata-700 007 PAN: AACCK3689G Park, Wagle Industrial Estate, Thane (W)-400 604 APPELLAN…

DCIT Central Circle-1, Noida vs. Dynamic Infraprojects Pvt. Ltd, Delhi

In the result, all the Assessee’s appeals are partly allowed

ITA 1716/DEL/2023[2009-10]Status: DisposedITAT Delhi22 Oct 2024AY 2009-10

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Shri Shashwat Bajpai, AdvFor Respondent: Shri Surender Pal, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 143ASection 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER I.T.A. No. 1576/DEL/2023 & I.T.A. No. 1577/DEL/2023 A.YRS.: 2009-10 & 2010-11 Dynamic Infraprojects Private Limited, DCIT, Central Circle, Noida, 30/27, 1st floor, 2nd floor, ARTO Complex, VS East Patel Nagar, Noida-201 301 Delhi – 110 008 (PAN: AACCD2246G) (APPELLANT) (RESPONDENT) I.T.A. No. 1578/DEL/2023 A.YR.: 2010-11 Dynamic Infraplanners Private Limited, DCIT, Central Circle, Noida, 30/27, 1st floor, 2nd floor, ARTO Complex, VS East Patel Nagar, Noida-201 301…

DCIT Central Circle-1, Noida vs. Dynamic Infraprojects Pvt. Ltd, Delhi

In the result, all the Assessee’s appeals are partly allowed

ITA 1715/DEL/2023[2008-09]Status: DisposedITAT Delhi22 Oct 2024AY 2008-09

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Shri Shashwat Bajpai, AdvFor Respondent: Shri Surender Pal, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 143ASection 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER I.T.A. No. 1576/DEL/2023 & I.T.A. No. 1577/DEL/2023 A.YRS.: 2009-10 & 2010-11 Dynamic Infraprojects Private Limited, DCIT, Central Circle, Noida, 30/27, 1st floor, 2nd floor, ARTO Complex, VS East Patel Nagar, Noida-201 301 Delhi – 110 008 (PAN: AACCD2246G) (APPELLANT) (RESPONDENT) I.T.A. No. 1578/DEL/2023 A.YR.: 2010-11 Dynamic Infraplanners Private Limited, DCIT, Central Circle, Noida, 30/27, 1st floor, 2nd floor, ARTO Complex, VS East Patel Nagar, Noida-201 301…

Dynamic Infraplanners Private Limited, Delhi vs. DCIT, Central Circle, Noida

In the result, all the Assessee’s appeals are partly allowed

ITA 1578/DEL/2023[2010-11]Status: DisposedITAT Delhi22 Oct 2024AY 2010-11

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Shri Shashwat Bajpai, AdvFor Respondent: Shri Surender Pal, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 143ASection 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER I.T.A. No. 1576/DEL/2023 & I.T.A. No. 1577/DEL/2023 A.YRS.: 2009-10 & 2010-11 Dynamic Infraprojects Private Limited, DCIT, Central Circle, Noida, 30/27, 1st floor, 2nd floor, ARTO Complex, VS East Patel Nagar, Noida-201 301 Delhi – 110 008 (PAN: AACCD2246G) (APPELLANT) (RESPONDENT) I.T.A. No. 1578/DEL/2023 A.YR.: 2010-11 Dynamic Infraplanners Private Limited, DCIT, Central Circle, Noida, 30/27, 1st floor, 2nd floor, ARTO Complex, VS East Patel Nagar, Noida-201 301…

Dynamic Infraprojects Private Limited, Delhi vs. DCIT, Central Circle, Noida

In the result, all the Assessee’s appeals are partly allowed

ITA 1577/DEL/2023[2010-11]Status: DisposedITAT Delhi22 Oct 2024AY 2010-11

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Shri Shashwat Bajpai, AdvFor Respondent: Shri Surender Pal, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 143ASection 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER I.T.A. No. 1576/DEL/2023 & I.T.A. No. 1577/DEL/2023 A.YRS.: 2009-10 & 2010-11 Dynamic Infraprojects Private Limited, DCIT, Central Circle, Noida, 30/27, 1st floor, 2nd floor, ARTO Complex, VS East Patel Nagar, Noida-201 301 Delhi – 110 008 (PAN: AACCD2246G) (APPELLANT) (RESPONDENT) I.T.A. No. 1578/DEL/2023 A.YR.: 2010-11 Dynamic Infraplanners Private Limited, DCIT, Central Circle, Noida, 30/27, 1st floor, 2nd floor, ARTO Complex, VS East Patel Nagar, Noida-201 301…

Dynamic Infraprojects Private Limited, Delhi vs. DCIT, Central Circle, Noida

In the result, all the Assessee’s appeals are partly allowed

ITA 1576/DEL/2023[2009-10]Status: DisposedITAT Delhi22 Oct 2024AY 2009-10

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Shri Shashwat Bajpai, AdvFor Respondent: Shri Surender Pal, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 143ASection 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER I.T.A. No. 1576/DEL/2023 & I.T.A. No. 1577/DEL/2023 A.YRS.: 2009-10 & 2010-11 Dynamic Infraprojects Private Limited, DCIT, Central Circle, Noida, 30/27, 1st floor, 2nd floor, ARTO Complex, VS East Patel Nagar, Noida-201 301 Delhi – 110 008 (PAN: AACCD2246G) (APPELLANT) (RESPONDENT) I.T.A. No. 1578/DEL/2023 A.YR.: 2010-11 Dynamic Infraplanners Private Limited, DCIT, Central Circle, Noida, 30/27, 1st floor, 2nd floor, ARTO Complex, VS East Patel Nagar, Noida-201 301…

Sunil Kumar Nagar, Faridabad vs. ITO, Ward- 2(4), Faridabad

Accordingly, the appeal filed by the assessee being ITA No.2118/Del/2019 is allowed

ITA 247/DEL/2019[2010-11]Status: DisposedITAT Delhi09 Oct 2024AY 2010-11

Bench: Shri S.Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Vipul Kashyap, Sr. DR
Section 143Section 143(2)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No. 2118/Del/2019 (Assessment Year 2013-14) Sh. Sunil Kumar Nagar, vs. Income Tax Officer, Ward 2(4), H.No. 561, Sector-31, Faridabad Faridabad. (PAN : ACDPN3930H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Vipul Kashyap, Sr. DR. Date of Hearing : 21.08.2024 Date of Order : 09.10.2024 O R D E R PER S.RIFAUR RAHMAN, AM: 1. These 03 appeals are filed by the assessee against the separate orders…

Sunil Kumar Nagar, Faridabad vs. ITO, Ward- 2(4), Faridabad

Accordingly, the appeal filed by the assessee being ITA No.2118/Del/2019 is allowed

ITA 2118/DEL/2019[2013-14]Status: DisposedITAT Delhi09 Oct 2024AY 2013-14

Bench: Shri S.Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Vipul Kashyap, Sr. DR
Section 143Section 143(2)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No. 2118/Del/2019 (Assessment Year 2013-14) Sh. Sunil Kumar Nagar, vs. Income Tax Officer, Ward 2(4), H.No. 561, Sector-31, Faridabad Faridabad. (PAN : ACDPN3930H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Vipul Kashyap, Sr. DR. Date of Hearing : 21.08.2024 Date of Order : 09.10.2024 O R D E R PER S.RIFAUR RAHMAN, AM: 1. These 03 appeals are filed by the assessee against the separate orders…

Gorja Steel Processors, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

The appeals of the assessee are allowed with consequential effects

ITA 2907/DEL/2022[2019-20]Status: DisposedITAT Delhi08 Oct 2024AY 2019-20

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaitas No.2905 To 2907/Del/2022 Assessment Years: 2017-18 To 2019-20

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri T. James Singson, CIT-DR
Section 143(3)Section 145(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B : NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.2905 to 2907/Del/2022 Assessment Years: 2017-18 to 2019-20 Gorja Steel Processors, Vs DCIT, C-182, BS Road, Industrial Area, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 002. PAN: AAKFG3318B (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Advocate & Shri Deepesh Garg, Advocate Revenue by : Shri T. James Singson, CIT-DR Date of Hearing : 29.08.2024 Date of Pronouncement : 08.10.2024 ORDER PER ANUBHAV SHARMA, JM: These appeals…

Gorja Steel Processors, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

The appeals of the assessee are allowed with consequential effects

ITA 2906/DEL/2022[2018-19]Status: DisposedITAT Delhi08 Oct 2024AY 2018-19

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaitas No.2905 To 2907/Del/2022 Assessment Years: 2017-18 To 2019-20

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri T. James Singson, CIT-DR
Section 143(3)Section 145(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B : NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.2905 to 2907/Del/2022 Assessment Years: 2017-18 to 2019-20 Gorja Steel Processors, Vs DCIT, C-182, BS Road, Industrial Area, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 002. PAN: AAKFG3318B (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Advocate & Shri Deepesh Garg, Advocate Revenue by : Shri T. James Singson, CIT-DR Date of Hearing : 29.08.2024 Date of Pronouncement : 08.10.2024 ORDER PER ANUBHAV SHARMA, JM: These appeals…

Gorja Steel Processors, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

The appeals of the assessee are allowed with consequential effects

ITA 2905/DEL/2022[2017-18]Status: DisposedITAT Delhi08 Oct 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaitas No.2905 To 2907/Del/2022 Assessment Years: 2017-18 To 2019-20

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri T. James Singson, CIT-DR
Section 143(3)Section 145(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B : NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.2905 to 2907/Del/2022 Assessment Years: 2017-18 to 2019-20 Gorja Steel Processors, Vs DCIT, C-182, BS Road, Industrial Area, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 002. PAN: AAKFG3318B (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Advocate & Shri Deepesh Garg, Advocate Revenue by : Shri T. James Singson, CIT-DR Date of Hearing : 29.08.2024 Date of Pronouncement : 08.10.2024 ORDER PER ANUBHAV SHARMA, JM: These appeals…