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 366,470 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

Issues it is cited on

Judgments citing CIT v. Sinhgad Technical Education Society

Zia Rathi, Delhi vs. Income Tax Officer Ward-44(3), Delhi

In the result, appeal filed by the assessee is allowed

ITA 1881/DEL/2024[2017-18]Status: DisposedITAT Delhi16 Jan 2026AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwalmrs. Zia Rathi, Income Tax Officer, 274, Dda Flats, Sector-1A, Ward-44(3), Dwarka Nasirpur, Vs. Delhi. New Delhi-110045. Pan-Bsvpr9218M (Appellant) (Respondent) Assessee By Dr. Rakesh Gupta, Adv. Shri Somil Agarwal, Adv. Shri Saksham Agarwal, Ca & Shri Deepesh Garg, Adv. Department By Ms. Ankush Kalra, Sr. Dr Date Of Hearing 04/11/2025 Date Of Pronouncement 16/01/2026 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax, National Faceless Appeal Centre (Nfac), Delhi (‘Ld. Cit(A)’ In Short) Dated 27.02.2024 In Appeal No. Cit(A), Delhi- 15/11146/2019-20 Arising Out Of The Order Passed U/S 143(3) Of The Income Tax Act, 1961 (‘The Act’ For Short) For Assessment Year 2017-18. 2. Brief Facts Of The Case Are That Assessee Is Sole Proprietor Of M/S Veezee Traders Engaged In The Business Of Trading Of Pvc Coated Imported Fabric. The Zia Rathi Vs. Ito

Section 115BSection 142(1)Section 143(2)Section 143(3)Section 234BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Mrs. Zia Rathi, Income Tax Officer, 274, DDA Flats, Sector-1A, Ward-44(3), Dwarka Nasirpur, Vs. Delhi. New Delhi-110045. PAN-BSVPR9218M (Appellant) (Respondent) Assessee by Dr. Rakesh Gupta, Adv. Shri Somil Agarwal, Adv. Shri Saksham Agarwal, CA and Shri Deepesh Garg, Adv. Department by Ms. Ankush Kalra, Sr. DR Date of Hearing 04/11/2025 Date of Pronouncement 16/01/2026 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the Assessee against the order of L…

DCIT., Central Circle-1(3), Hyderabad vs. Light House Movie Makers LLP, Hyderabad

In the result, the appeal filed by the revenue is dismissed

ITA 319/HYD/2024[2020-21]Status: DisposedITAT Hyderabad24 Dec 2025AY 2020-21

Bench: Shri Manjunatha G & Shri Ravish Soodआ.अपी.सं / Ita No.297/Hyd/2024 (निर्धारण वर्ष/Assessment Year:2015-16) Vs. Dy. Commissioner Of Income Tax, Central Circle 1(3), Hyderabad. (Appellant) Shri Atchi Reddy Kovvuri, Hyderabad Pan: Adopk6018R (Respondent) आ.अपी.सं / Ita Nos.318 & 319/Hyd/2024 (निर्धारण वर्ष/Assessment Years:2019-20 & 2020-21) Vs. M/S. Light House Movie Makers Llp, Hyderabad. Dy. Commissioner Of Income Tax, Central Circle 1(3), Hyderabad. (Appellant) Pan: Aagfl8979H (Respondent) निर्धारिती द्वारा / Assessees By: राजस्व द्वारा / Revenue By: सुनवाई की तारीख /Date Of Hearing: घोषणा की तारीख / Pronouncement: Shri A. Srinivas, C.A. Smt. U Mini Chandran, Cit-Dr 18/11/2025 24/12/2025 आदेश/Order Per Manjunatha G, A.М. : These Appeals Are Filed By Revenue Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-11, Hyderabad, All Dated 19.11.2024 For The

Section 132Section 139Section 142(1)Section 153C

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’Bench, Hyderabad BEFORE SHRI MANJUNATHA G, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER आ.अपी.सं / ITA No.297/Hyd/2024 (निर्धारण वर्ष/Assessment Year:2015-16) Vs. Dy. Commissioner of Income Tax, Central Circle 1(3), Hyderabad. (Appellant) Shri Atchi Reddy Kovvuri, Hyderabad PAN: ADOPK6018R (Respondent) आ.अपी.सं / ITA Nos.318 & 319/Hyd/2024 (निर्धारण वर्ष/Assessment Years:2019-20 & 2020-21) Vs. M/s. Light House Movie Makers LLP, Hyderabad. Dy. Commissioner of Income Tax, Central Circle 1(3), Hyderabad. (Appellant) PAN: AA…

DCIT., Central Circle-1(3), Hyderabad vs. Light House Movie Makers LLP, Hyderabad

In the result, both the appeals filed by the revenue are dismissed

ITA 318/HYD/2024[2019-20]Status: DisposedITAT Hyderabad24 Dec 2025AY 2019-20

Bench: Shri Manjunatha G & Shri Ravish Soodआ.अपी.सं /Ita No.297/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2015-16) Dy. Commissioner Of Income Shri Atchi Reddy Kovvuri, Vs. Hyderabad Tax, Pan : Adopk6018R Central Circle 1(3), Hyderabad. (Appellant) (Respondent) आ.अपी.सं /Ita Nos.318 & 319/Hyd/2024 (निर्धारण वर्ा/Assessment Years:2019-20 & 2020-21) Dy. Commissioner Of Income M/S. Light House Movie Makers Vs. Llp, Hyderabad. Tax, Pan : Aagfl8979H Central Circle 1(3), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessees By: Shri A. Srinivas, C.A. रधजस् व द्वधरध/Revenue By: Smt. U Mini Chandran, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 18/11/2025 घोर्णध की तधरीख/Pronouncement: 24/12/2025 आदेश/Order Per Manjunatha G, A.M. : These Appeals Are Filed By Revenue Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-11, Hyderabad, All Dated 19.11.2024 For The

For Respondent: Smt. U Mini Chandran, CIT-DR
Section 132Section 139Section 142(1)Section 153C

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI MANJUNATHA G, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER आ.अपी.सं /ITA No.297/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2015-16) Dy. Commissioner of Income Shri Atchi Reddy Kovvuri, Vs. Hyderabad Tax, PAN : ADOPK6018R Central Circle 1(3), Hyderabad. (Appellant) (Respondent) आ.अपी.सं /ITA Nos.318 & 319/Hyd/2024 (निर्धारण वर्ा/Assessment Years:2019-20 & 2020-21) Dy. Commissioner of Income M/s. Light House Movie Makers Vs. LLP, Hyderabad. Tax, PAN : AAGFL8979H Central Circle 1(3), Hyderaba…

DCIT., Central Circle-1(3), Hyderabad vs. Atchi Reddy Kovuuri, Hhyderabad

In the result, both the appeals filed by the revenue are dismissed

ITA 297/HYD/2024[2015-16]Status: DisposedITAT Hyderabad24 Dec 2025AY 2015-16

Bench: Shri Manjunatha G & Shri Ravish Soodआ.अपी.सं /Ita No.297/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2015-16) Dy. Commissioner Of Income Shri Atchi Reddy Kovvuri, Vs. Hyderabad Tax, Pan : Adopk6018R Central Circle 1(3), Hyderabad. (Appellant) (Respondent) आ.अपी.सं /Ita Nos.318 & 319/Hyd/2024 (निर्धारण वर्ा/Assessment Years:2019-20 & 2020-21) Dy. Commissioner Of Income M/S. Light House Movie Makers Vs. Llp, Hyderabad. Tax, Pan : Aagfl8979H Central Circle 1(3), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessees By: Shri A. Srinivas, C.A. रधजस् व द्वधरध/Revenue By: Smt. U Mini Chandran, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 18/11/2025 घोर्णध की तधरीख/Pronouncement: 24/12/2025 आदेश/Order Per Manjunatha G, A.M. : These Appeals Are Filed By Revenue Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-11, Hyderabad, All Dated 19.11.2024 For The

For Respondent: Smt. U Mini Chandran, CIT-DR
Section 132Section 139Section 142(1)Section 153C

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI MANJUNATHA G, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER आ.अपी.सं /ITA No.297/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2015-16) Dy. Commissioner of Income Shri Atchi Reddy Kovvuri, Vs. Hyderabad Tax, PAN : ADOPK6018R Central Circle 1(3), Hyderabad. (Appellant) (Respondent) आ.अपी.सं /ITA Nos.318 & 319/Hyd/2024 (निर्धारण वर्ा/Assessment Years:2019-20 & 2020-21) Dy. Commissioner of Income M/s. Light House Movie Makers Vs. LLP, Hyderabad. Tax, PAN : AAGFL8979H Central Circle 1(3), Hyderaba…