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

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Global Limited, Bengaluru

In the result, all the COs by assessee in CO

ITA 790/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…, in the absence of any incriminating material seized no additions can be made under section 14A of the Act and u/s 32(1)(iia) of the Act in an assessment u/s. 153A of the Act. (i) Pr. Commissioner of Income Tax, Central IT, New Delhi V. Meeta Gutgutia (2018) 96 Taxmann.com 468 (SC) CIT Vs. Jagadishprasad Mohanlal Joshi (2018) 259 (ii) Taxmanm 342 (SC) (i) Pr.ClT Vs.Dharmpal Premchand Ltd (2018) 408 ITR 170 (Delhi) 17.1 The ld. A.R. for the assessee stated the assessee had filed return of income for the A.Y.2017-18 on 30.11.2017 there was no action on the return. The search u/s. 132 of the Act was conducted on 2…

DCIT, Central Circle-1(3), Bengaluru vs. Coffee Day Enterprises Limited, Bangalore

In the result, all the COs by assessee in CO

ITA 785/BANG/2024[2020-21]Status: DisposedITAT Bangalore23 Jul 2024AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…, in the absence of any incriminating material seized no additions can be made under section 14A of the Act and u/s 32(1)(iia) of the Act in an assessment u/s. 153A of the Act. (i) Pr. Commissioner of Income Tax, Central IT, New Delhi V. Meeta Gutgutia (2018) 96 Taxmann.com 468 (SC) CIT Vs. Jagadishprasad Mohanlal Joshi (2018) 259 (ii) Taxmanm 342 (SC) (i) Pr.ClT Vs.Dharmpal Premchand Ltd (2018) 408 ITR 170 (Delhi) 17.1 The ld. A.R. for the assessee stated the assessee had filed return of income for the A.Y.2017-18 on 30.11.2017 there was no action on the return. The search u/s. 132 of the Act was conducted on 2…

Deputy Commissioner of Income-Tax, Bengaluru vs. Coffee Day Enterprises Limited, Bengaluru

In the result, all the COs by assessee in CO

ITA 783/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…, in the absence of any incriminating material seized no additions can be made under section 14A of the Act and u/s 32(1)(iia) of the Act in an assessment u/s. 153A of the Act. (i) Pr. Commissioner of Income Tax, Central IT, New Delhi V. Meeta Gutgutia (2018) 96 Taxmann.com 468 (SC) CIT Vs. Jagadishprasad Mohanlal Joshi (2018) 259 (ii) Taxmanm 342 (SC) (i) Pr.ClT Vs.Dharmpal Premchand Ltd (2018) 408 ITR 170 (Delhi) 17.1 The ld. A.R. for the assessee stated the assessee had filed return of income for the A.Y.2017-18 on 30.11.2017 there was no action on the return. The search u/s. 132 of the Act was conducted on 2…

DCIT, Central Circle-1(3), Bengaluru, Bangalore vs. Coffee Day Enterprises, Bengaluru

In the result, all the COs by assessee in CO

ITA 782/BANG/2024[2016-17]Status: DisposedITAT Bangalore23 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…, in the absence of any incriminating material seized no additions can be made under section 14A of the Act and u/s 32(1)(iia) of the Act in an assessment u/s. 153A of the Act. (i) Pr. Commissioner of Income Tax, Central IT, New Delhi V. Meeta Gutgutia (2018) 96 Taxmann.com 468 (SC) CIT Vs. Jagadishprasad Mohanlal Joshi (2018) 259 (ii) Taxmanm 342 (SC) (i) Pr.ClT Vs.Dharmpal Premchand Ltd (2018) 408 ITR 170 (Delhi) 17.1 The ld. A.R. for the assessee stated the assessee had filed return of income for the A.Y.2017-18 on 30.11.2017 there was no action on the return. The search u/s. 132 of the Act was conducted on 2…

Vivimed Labs Limited, Hyderabad vs. ACIT, Central Circle-3(4), Hyderabad

In the result, appeals of the assessee are allowed

ITA 52/HYD/2023[2017-18]Status: DisposedITAT Hyderabad19 Jul 2024AY 2017-18

Bench: Shri Manjunatha G. & Shri K.Narasimha Chary

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Kumar Pranav, CIT(DR)
Section 153A

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI MANJUNATHA G., ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA (TP)Nos. 51 & 52/Hyd/2023 (िनधा"रण वष" / Assessment Years: 2016-17 &2017-18) Vivimed Labs Ltd Asst. Commissioner Hyderabad Vs. of Income Tax, [PAN : AAACV6060A] Central Circle-3(4), Hyderabad अपीलाथ" / Appellant "" यथ" / Respondent िनधा""रती "ारा/Assessee by: Shri P. Murali Mohan Rao, CA राज" व "ारा/Revenue by: Shri Kumar Pranav, CIT(DR) सुनवाई की तारीख/Date of hearing: 09/07/2024 घोषणा की तारीख/Pronounce…

Vivimed Labs Limited, Hyderabad vs. ACIT, Central Circle-3(4), Hyderabad

In the result, appeals of the assessee are allowed

ITA 51/HYD/2023[2016-17]Status: DisposedITAT Hyderabad19 Jul 2024AY 2016-17

Bench: Shri Manjunatha G. & Shri K.Narasimha Chary

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Kumar Pranav, CIT(DR)
Section 153A

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI MANJUNATHA G., ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA (TP)Nos. 51 & 52/Hyd/2023 (िनधा"रण वष" / Assessment Years: 2016-17 &2017-18) Vivimed Labs Ltd Asst. Commissioner Hyderabad Vs. of Income Tax, [PAN : AAACV6060A] Central Circle-3(4), Hyderabad अपीलाथ" / Appellant "" यथ" / Respondent िनधा""रती "ारा/Assessee by: Shri P. Murali Mohan Rao, CA राज" व "ारा/Revenue by: Shri Kumar Pranav, CIT(DR) सुनवाई की तारीख/Date of hearing: 09/07/2024 घोषणा की तारीख/Pronounce…

Srishti Associates, Kota, Rajasthan vs. ACIT, Central Circle, Kota, Kota-Rajasthan

ITA 587/JPR/2024[2018-19]Status: DisposedITAT Jaipur16 Jul 2024AY 2018-19
Section 132Section 132(4)Section 139(1)Section 143(2)Section 153CSection 153DSection 246ASection 44A

…ITA NO. 587/JP/2024 SRISHTI ASSOCIATES VS ACIT, CENTRAL CIRCLE, KOTA 2 Brief facts of the case are that the assessee is a partnership firm. The business of the assessee is construction of building and real estate. The Appellant firm has three partners named as Shri Om Prakash Sharma, Shri Ajay Khatri, and Shri Sanjay Khatri. The assessee filed its return of income of Rs. 6,27,310/- on 30.10.2018 u/s 139(1) of IT Act. The Appellant entered into a joint development agreement with M/s URS Gehna through its partner Shri Upendra Soni, for construction of building project named 'Royal Imperia'. As per this development…

DCIT Central Circle-II, Noida vs. Apple Commodities Ltd, Noida

In the result, the appeal of the assessee in ITA Nos

ITA 2240/DEL/2019[2010-11]Status: HeardITAT Delhi10 Jul 2024AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2239 & 2240/Del/2019 िनधा"रणवष"/Assessment Years:2009-10 & 2010-11 बनाम Dcit Apple Commodities Ltd., 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B- Sector-33, Noida, 08, Uttar Pradesh. Netaji Subhash Place, Pitampura, New Delhi. Pan No.Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 122 & 123/Del/2019 (In Ita Nos. 2239 To 2240/Del/2019) Assessment Years: 2009-10 & 2010-11 बनाम Apple Commodities Ltd., Dcit 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Netaji Subhash Place, Sector-33, Noida, Pitampura, New Delhi. Uttar Pradesh. Pan No. Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent

Section 153C

…mits that as there was no incriminating material seized in the course of search which belongs to the assessee the Ld.CIT(A) deleted the additions following the decision of the Hon’ble Supreme Court in the case of PCIT Vs. Sinhagad Technical Education Society (397 ITR 344). 4. On the other hand, the Ld. DR strongly supported the orders of the AO. 5. We have heard the rival contentions, perused the orders of the authorities below. We find that the Ld.CIT(A) after analyzing the satisfaction note recorded by the DCIT (Central Circle), the materials found in the course of search concluded that no 3 I.T.A.Nos.2239 & 2…

DCIT Central Circle-II, Noida vs. Apple Commodities Ltd, Noida

In the result, the appeal of the assessee in ITA Nos

ITA 2239/DEL/2019[2009-10]Status: HeardITAT Delhi10 Jul 2024AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2239 & 2240/Del/2019 िनधा"रणवष"/Assessment Years:2009-10 & 2010-11 बनाम Dcit Apple Commodities Ltd., 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B- Sector-33, Noida, 08, Uttar Pradesh. Netaji Subhash Place, Pitampura, New Delhi. Pan No.Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 122 & 123/Del/2019 (In Ita Nos. 2239 To 2240/Del/2019) Assessment Years: 2009-10 & 2010-11 बनाम Apple Commodities Ltd., Dcit 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Netaji Subhash Place, Sector-33, Noida, Pitampura, New Delhi. Uttar Pradesh. Pan No. Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent

Section 153C

…mits that as there was no incriminating material seized in the course of search which belongs to the assessee the Ld.CIT(A) deleted the additions following the decision of the Hon’ble Supreme Court in the case of PCIT Vs. Sinhagad Technical Education Society (397 ITR 344). 4. On the other hand, the Ld. DR strongly supported the orders of the AO. 5. We have heard the rival contentions, perused the orders of the authorities below. We find that the Ld.CIT(A) after analyzing the satisfaction note recorded by the DCIT (Central Circle), the materials found in the course of search concluded that no 3 I.T.A.Nos.2239 & 2…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd, New Delhi

ITA 309/DEL/2021[2018-19]Status: DisposedITAT Delhi09 Jul 2024AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…ancial Services Ltd. reported in 280 Taxman 147. e) Judgment of the High Court of Delhi in the case of PCIT Meeta Gutgutia reported in 395 ITR 526. f) Judgment of the Supreme Court of India in the case of CIT vs Singhad Technical Education Society reported in 397 ITR 344. g) Order of ITAT Delhi in the case of DCIT vs Sundaram IT Parks Pvt. Ltd. in ITA No. 5166/Del/2018. h) Order of ITAT Delhi in the case of ACIT vs M/s Five Vision Planners Pvt. Ltd. in ITA No. 4460/Del/2014. ITA No.301/Del/2021 & 8 other appeals- DCIT vs. Assessee-1 ITA No.295/Del/2021 & 7 other appeals – DCIT vs. Assessee-2 ITA No.232/Del/2021 &…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd, New Delhi

ITA 308/DEL/2021[2017-18]Status: DisposedITAT Delhi09 Jul 2024AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…ancial Services Ltd. reported in 280 Taxman 147. e) Judgment of the High Court of Delhi in the case of PCIT Meeta Gutgutia reported in 395 ITR 526. f) Judgment of the Supreme Court of India in the case of CIT vs Singhad Technical Education Society reported in 397 ITR 344. g) Order of ITAT Delhi in the case of DCIT vs Sundaram IT Parks Pvt. Ltd. in ITA No. 5166/Del/2018. h) Order of ITAT Delhi in the case of ACIT vs M/s Five Vision Planners Pvt. Ltd. in ITA No. 4460/Del/2014. ITA No.301/Del/2021 & 8 other appeals- DCIT vs. Assessee-1 ITA No.295/Del/2021 & 7 other appeals – DCIT vs. Assessee-2 ITA No.232/Del/2021 &…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd, New Delhi

ITA 306/DEL/2021[2015-16]Status: DisposedITAT Delhi09 Jul 2024AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…ancial Services Ltd. reported in 280 Taxman 147. e) Judgment of the High Court of Delhi in the case of PCIT Meeta Gutgutia reported in 395 ITR 526. f) Judgment of the Supreme Court of India in the case of CIT vs Singhad Technical Education Society reported in 397 ITR 344. g) Order of ITAT Delhi in the case of DCIT vs Sundaram IT Parks Pvt. Ltd. in ITA No. 5166/Del/2018. h) Order of ITAT Delhi in the case of ACIT vs M/s Five Vision Planners Pvt. Ltd. in ITA No. 4460/Del/2014. ITA No.301/Del/2021 & 8 other appeals- DCIT vs. Assessee-1 ITA No.295/Del/2021 & 7 other appeals – DCIT vs. Assessee-2 ITA No.232/Del/2021 &…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd, New Delhi

ITA 305/DEL/2021[2014-15]Status: DisposedITAT Delhi09 Jul 2024AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…ancial Services Ltd. reported in 280 Taxman 147. e) Judgment of the High Court of Delhi in the case of PCIT Meeta Gutgutia reported in 395 ITR 526. f) Judgment of the Supreme Court of India in the case of CIT vs Singhad Technical Education Society reported in 397 ITR 344. g) Order of ITAT Delhi in the case of DCIT vs Sundaram IT Parks Pvt. Ltd. in ITA No. 5166/Del/2018. h) Order of ITAT Delhi in the case of ACIT vs M/s Five Vision Planners Pvt. Ltd. in ITA No. 4460/Del/2014. ITA No.301/Del/2021 & 8 other appeals- DCIT vs. Assessee-1 ITA No.295/Del/2021 & 7 other appeals – DCIT vs. Assessee-2 ITA No.232/Del/2021 &…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd, New Delhi

ITA 304/DEL/2021[2013-14]Status: DisposedITAT Delhi09 Jul 2024AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…ancial Services Ltd. reported in 280 Taxman 147. e) Judgment of the High Court of Delhi in the case of PCIT Meeta Gutgutia reported in 395 ITR 526. f) Judgment of the Supreme Court of India in the case of CIT vs Singhad Technical Education Society reported in 397 ITR 344. g) Order of ITAT Delhi in the case of DCIT vs Sundaram IT Parks Pvt. Ltd. in ITA No. 5166/Del/2018. h) Order of ITAT Delhi in the case of ACIT vs M/s Five Vision Planners Pvt. Ltd. in ITA No. 4460/Del/2014. ITA No.301/Del/2021 & 8 other appeals- DCIT vs. Assessee-1 ITA No.295/Del/2021 & 7 other appeals – DCIT vs. Assessee-2 ITA No.232/Del/2021 &…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd, New Delhi

ITA 303/DEL/2021[2012-13]Status: DisposedITAT Delhi09 Jul 2024AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…ancial Services Ltd. reported in 280 Taxman 147. e) Judgment of the High Court of Delhi in the case of PCIT Meeta Gutgutia reported in 395 ITR 526. f) Judgment of the Supreme Court of India in the case of CIT vs Singhad Technical Education Society reported in 397 ITR 344. g) Order of ITAT Delhi in the case of DCIT vs Sundaram IT Parks Pvt. Ltd. in ITA No. 5166/Del/2018. h) Order of ITAT Delhi in the case of ACIT vs M/s Five Vision Planners Pvt. Ltd. in ITA No. 4460/Del/2014. ITA No.301/Del/2021 & 8 other appeals- DCIT vs. Assessee-1 ITA No.295/Del/2021 & 7 other appeals – DCIT vs. Assessee-2 ITA No.232/Del/2021 &…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd, New Delhi

ITA 302/DEL/2021[2011-12]Status: DisposedITAT Delhi09 Jul 2024AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…ancial Services Ltd. reported in 280 Taxman 147. e) Judgment of the High Court of Delhi in the case of PCIT Meeta Gutgutia reported in 395 ITR 526. f) Judgment of the Supreme Court of India in the case of CIT vs Singhad Technical Education Society reported in 397 ITR 344. g) Order of ITAT Delhi in the case of DCIT vs Sundaram IT Parks Pvt. Ltd. in ITA No. 5166/Del/2018. h) Order of ITAT Delhi in the case of ACIT vs M/s Five Vision Planners Pvt. Ltd. in ITA No. 4460/Del/2014. ITA No.301/Del/2021 & 8 other appeals- DCIT vs. Assessee-1 ITA No.295/Del/2021 & 7 other appeals – DCIT vs. Assessee-2 ITA No.232/Del/2021 &…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd, New Delhi

ITA 301/DEL/2021[2010-11]Status: DisposedITAT Delhi09 Jul 2024AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…ancial Services Ltd. reported in 280 Taxman 147. e) Judgment of the High Court of Delhi in the case of PCIT Meeta Gutgutia reported in 395 ITR 526. f) Judgment of the Supreme Court of India in the case of CIT vs Singhad Technical Education Society reported in 397 ITR 344. g) Order of ITAT Delhi in the case of DCIT vs Sundaram IT Parks Pvt. Ltd. in ITA No. 5166/Del/2018. h) Order of ITAT Delhi in the case of ACIT vs M/s Five Vision Planners Pvt. Ltd. in ITA No. 4460/Del/2014. ITA No.301/Del/2021 & 8 other appeals- DCIT vs. Assessee-1 ITA No.295/Del/2021 & 7 other appeals – DCIT vs. Assessee-2 ITA No.232/Del/2021 &…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd (Formely Known As Neel Auto Pvt Ltd), New Delhi

ITA 300/DEL/2021[2017-18]Status: DisposedITAT Delhi09 Jul 2024AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…ancial Services Ltd. reported in 280 Taxman 147. e) Judgment of the High Court of Delhi in the case of PCIT Meeta Gutgutia reported in 395 ITR 526. f) Judgment of the Supreme Court of India in the case of CIT vs Singhad Technical Education Society reported in 397 ITR 344. g) Order of ITAT Delhi in the case of DCIT vs Sundaram IT Parks Pvt. Ltd. in ITA No. 5166/Del/2018. h) Order of ITAT Delhi in the case of ACIT vs M/s Five Vision Planners Pvt. Ltd. in ITA No. 4460/Del/2014. ITA No.301/Del/2021 & 8 other appeals- DCIT vs. Assessee-1 ITA No.295/Del/2021 & 7 other appeals – DCIT vs. Assessee-2 ITA No.232/Del/2021 &…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd (Formely Known As Neel Auto Pvt Ltd), New Delhi

ITA 299/DEL/2021[2015-16]Status: DisposedITAT Delhi09 Jul 2024AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…ancial Services Ltd. reported in 280 Taxman 147. e) Judgment of the High Court of Delhi in the case of PCIT Meeta Gutgutia reported in 395 ITR 526. f) Judgment of the Supreme Court of India in the case of CIT vs Singhad Technical Education Society reported in 397 ITR 344. g) Order of ITAT Delhi in the case of DCIT vs Sundaram IT Parks Pvt. Ltd. in ITA No. 5166/Del/2018. h) Order of ITAT Delhi in the case of ACIT vs M/s Five Vision Planners Pvt. Ltd. in ITA No. 4460/Del/2014. ITA No.301/Del/2021 & 8 other appeals- DCIT vs. Assessee-1 ITA No.295/Del/2021 & 7 other appeals – DCIT vs. Assessee-2 ITA No.232/Del/2021 &…

DCIT Central Circle-25, New Delhi vs. Neel Metal Products Ltd (Formely Known As Neel Auto Pvt Ltd), New Delhi

ITA 296/DEL/2021[2011-12]Status: DisposedITAT Delhi09 Jul 2024AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr.AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty

…ancial Services Ltd. reported in 280 Taxman 147. e) Judgment of the High Court of Delhi in the case of PCIT Meeta Gutgutia reported in 395 ITR 526. f) Judgment of the Supreme Court of India in the case of CIT vs Singhad Technical Education Society reported in 397 ITR 344. g) Order of ITAT Delhi in the case of DCIT vs Sundaram IT Parks Pvt. Ltd. in ITA No. 5166/Del/2018. h) Order of ITAT Delhi in the case of ACIT vs M/s Five Vision Planners Pvt. Ltd. in ITA No. 4460/Del/2014. ITA No.301/Del/2021 & 8 other appeals- DCIT vs. Assessee-1 ITA No.295/Del/2021 & 7 other appeals – DCIT vs. Assessee-2 ITA No.232/Del/2021 &…