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

ITA 295/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 275/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 (Formely Known As Neel Auto Pvt Ltd), New Delhi

ITA 274/DEL/2021[2016-17]Status: DisposedITAT Delhi09 Jul 2024AY 2016-17

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 273/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 &…

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

ITA 240/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 &…

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

ITA 239/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 &…

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

ITA 238/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 &…

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

ITA 232/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 &…

ITO Ward-5(2), New Delhi vs. Sanchit Consultants Pvt. Ltd.(Now Amalgamated to M/S. Bulish Trading Pvt. Ltd.), New Delhi

In the result, impugned order is upheld and appeal of the Revenue is dismissed

ITA 8198/DEL/2019[2008-19]Status: DisposedITAT Delhi20 Jun 2024AY 2008-19

Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

For Appellant: Shri Dharmveer Singh, CIT(DR)For Respondent: Shri Vikas Jain, Advocate
Section 153Section 153C

…आयकर अपीलीय अिधकरण िद"ी पीठ “ जी ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.8198/िद"ी/2019 (िन.व. 2008-09) Income Tax Officer, Ward-5(2), R.No. 379, 3rd Floor, C R Building, IP Estate, New Delhi 110001 ...... अपीलाथ"/Appellant बनाम Vs. M/s. Sanchit Counsultants Pvt. Ltd., (Now amalgamated to M/s Bullish Trading P. Ltd.) G-029, Ground Floor, Gourmet Hub, Plot No. 1, BG-1 and BG-2, Paschim Puri, New Delhi 110063 PAN: AAOCS-03…

Gazal Caterers, New Delhi vs. ITO Ward - 22(2), New Delhi

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

ITA 7752/DEL/2019[2009-10]Status: DisposedITAT Delhi13 Jun 2024AY 2009-10

Bench: Shri Saktijit Dey & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Vivek Kumar Upadhyay, Sr. DR
Section 115Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 7752/DEL/2019 [A.Y. 2009-10] M/s Gazal Caterers Vs. The Income-tax Officer C/o M/s RRA Tax India Ward – 22(2) D – 28, South Extension, Delhi Part – 1, New Delhi PAN – AADEG 9247 L (Applicant) (Respondent) Assessee By : Dr. Rakesh Gupta, Adv Shri Somil Agarwal, Adv Shri Deepesh Garg, Adv Department By : Shri Vivek Kumar Upadhyay, Sr. DR Date of Hearing : 30.05.2024 Date of Pronouncement : 13.06.2024 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This…

Income Tax Officer W 1, Hassan vs. Ramachandra Setty and Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1166/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…considered by the said authority for allowing relief. Relevant portions of the submissions extracted hereunder: - 2. We rely on the decision of Hon’ble Supreme Court in the case of Pr.Commissioner of Income Tax, Central IT, New Delhi V. Meeta Gutgutia (2018) 96 Taxmann.com 468 (SC), wherein the Hon’ble Supreme Court has dismissed the SLP filed against the order of the Delhi High Court in the same case holding that, in the absence of any incriminating material, invocation of section 153A of the act to reopen concluded assessments is not justified. In the present case there is no incriminating material for the A.Y…

Income Tax Officer, W-1, Vijayanagar vs. Ramachandra Setty and Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1165/BANG/2023[2015-16]Status: DisposedITAT Bangalore10 Jun 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…considered by the said authority for allowing relief. Relevant portions of the submissions extracted hereunder: - 2. We rely on the decision of Hon’ble Supreme Court in the case of Pr.Commissioner of Income Tax, Central IT, New Delhi V. Meeta Gutgutia (2018) 96 Taxmann.com 468 (SC), wherein the Hon’ble Supreme Court has dismissed the SLP filed against the order of the Delhi High Court in the same case holding that, in the absence of any incriminating material, invocation of section 153A of the act to reopen concluded assessments is not justified. In the present case there is no incriminating material for the A.Y…

Income Tax Officer Ward-1 Hassan, Hassan vs. Ramachandra Setty and Songs, Hassan

In the result, appeal of the assessee in ITA

ITA 1164/BANG/2023[2014-15]Status: DisposedITAT Bangalore10 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…considered by the said authority for allowing relief. Relevant portions of the submissions extracted hereunder: - 2. We rely on the decision of Hon’ble Supreme Court in the case of Pr.Commissioner of Income Tax, Central IT, New Delhi V. Meeta Gutgutia (2018) 96 Taxmann.com 468 (SC), wherein the Hon’ble Supreme Court has dismissed the SLP filed against the order of the Delhi High Court in the same case holding that, in the absence of any incriminating material, invocation of section 153A of the act to reopen concluded assessments is not justified. In the present case there is no incriminating material for the A.Y…

Income Tax Officer, W-1, Hassan vs. Ramachandra Setty & Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1163/BANG/2023[2013-14]Status: DisposedITAT Bangalore10 Jun 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…considered by the said authority for allowing relief. Relevant portions of the submissions extracted hereunder: - 2. We rely on the decision of Hon’ble Supreme Court in the case of Pr.Commissioner of Income Tax, Central IT, New Delhi V. Meeta Gutgutia (2018) 96 Taxmann.com 468 (SC), wherein the Hon’ble Supreme Court has dismissed the SLP filed against the order of the Delhi High Court in the same case holding that, in the absence of any incriminating material, invocation of section 153A of the act to reopen concluded assessments is not justified. In the present case there is no incriminating material for the A.Y…

M/S. S. Ramashandra Setty & Sons, Hassan vs. Income Tax Officer, Ward-1, Hassan

In the result, appeal of the assessee in ITA

ITA 1156/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…considered by the said authority for allowing relief. Relevant portions of the submissions extracted hereunder: - 2. We rely on the decision of Hon’ble Supreme Court in the case of Pr.Commissioner of Income Tax, Central IT, New Delhi V. Meeta Gutgutia (2018) 96 Taxmann.com 468 (SC), wherein the Hon’ble Supreme Court has dismissed the SLP filed against the order of the Delhi High Court in the same case holding that, in the absence of any incriminating material, invocation of section 153A of the act to reopen concluded assessments is not justified. In the present case there is no incriminating material for the A.Y…

Arunachalam Srinivasan, Perambalur vs. ACIT, Central Circle-1, Trichy

In the result, appeal filed by the Revenue for AY 2014-15 in ITA

ITA 1607/CHNY/2023[2014-15]Status: DisposedITAT Chennai31 May 2024AY 2014-15

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1527/Chny/2023 िनधा"रण वष"/Assessment Year: 2014-15 & Cross Objection No.13/Chny/2024 (In Ita No.1527/Chny/2023) िनधा"रण वष"/Assessment Year: 2014-15

For Appellant: Shri G. Baskar, Advocate &For Respondent: Shri V. Nandakumar, CIT
Section 132Section 153C

…egal requirement has not been met in the “satisfaction note” recorded by the AO, the very assumption of the jurisdiction for AY 2014-15 is bad in the eyes of law as held by the Hon’ble Supreme Court in the case of CIT Vs. Singhad Technical Education Society 397 ITR 344 (SC) and, therefore, we hold that AO without requisite jurisdiction usurped jurisdiction u/s 153C to assess for AY 2014-15, which is bad in law. We note that the Hon’ble Apex Court in the case of Singhad Technical Education Society (supra) had passed the judgment with specific reference to the invocation of jurisdiction u/s. 153C, and while do…

Assistant Commissioner of Income Tax, Central Circle-1, Trichy vs. A. Srinivasan, Perambalur

In the result, appeal filed by the Revenue for AY 2014-15 in ITA

ITA 1527/CHNY/2023[2014-15]Status: DisposedITAT Chennai31 May 2024AY 2014-15

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1527/Chny/2023 िनधा"रण वष"/Assessment Year: 2014-15 & Cross Objection No.13/Chny/2024 (In Ita No.1527/Chny/2023) िनधा"रण वष"/Assessment Year: 2014-15

For Appellant: Shri G. Baskar, Advocate &For Respondent: Shri V. Nandakumar, CIT
Section 132Section 153C

…egal requirement has not been met in the “satisfaction note” recorded by the AO, the very assumption of the jurisdiction for AY 2014-15 is bad in the eyes of law as held by the Hon’ble Supreme Court in the case of CIT Vs. Singhad Technical Education Society 397 ITR 344 (SC) and, therefore, we hold that AO without requisite jurisdiction usurped jurisdiction u/s 153C to assess for AY 2014-15, which is bad in law. We note that the Hon’ble Apex Court in the case of Singhad Technical Education Society (supra) had passed the judgment with specific reference to the invocation of jurisdiction u/s. 153C, and while do…

ACIT, Central Circle-13, New Delhi vs. Pragun Finance Pvt.Ltd., New Delhi

The appeal of the Revenue is dismissed

ITA 886/DEL/2020[2010-11]Status: DisposedITAT Delhi30 May 2024AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2010-11 Acit, Vs Pragun Finance Pvt. Ltd., Central Circle-13, 26, Main Ring Road, New Delhi. Part-4, Lajpat Nagar, New Delhi. Pan: Aaecp2711N (Appellant) (Respondent) Assessee By : Shri Kanwaljit Singh, Ca Revenue By : Shri P.N. Barnwal, Cit-Dr Date Of Hearing : 28.03.2024 Date Of Pronouncement : 30.05.2024

For Appellant: Shri Kanwaljit Singh, CAFor Respondent: Shri P.N. Barnwal, CIT-DR
Section 153ASection 153CSection 37

…uly 2015. It was contended that at the time of search, the investment in shares of Mysore Finlease Pvt Ltd were not owned by the appellant. The Ld AR also relied on the judgment of Hon'ble Supreme Court in case of CIT Vs. Sinhgad Technical Educational Society 397 ITR 344 also wherein it was also held that incriminating material had to pertain to the specific person for the specific period. Assessment Year for making the addition. In view of the above facts, it is apparent that if any addition is made to the total income of the assessee u/s 153A/153C of the Act in -concluded assessment then it has to be based on i…

M/S Ruby Realty Pvt. Ltd, Chennai vs. DCIT, Chennai

The appeal stands partly allowed in terms of our above order

ITA 967/CHNY/2022[2008-2009]Status: DisposedITAT Chennai17 May 2024AY 2008-2009

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.966/Chny/2022 (िनधा"रण वष" / Assessment Year:2007-08) & 2. आयकरअपील सं. / Ita No.967/Chny/2022 (िनधा"रण वष" / Assessment Year:2008-09) M/S. Ruby Realty Private Limited Dcit बनाम/ No. B-908, Radiance Shine Apts, Central Circle-3(4), Vs. Chennai-34. Kazhipattur, Omr, Chennai-600 103. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcr-2832-B (अपीलाथ!/Appellant) : ($%थ! / Respondent)

For Appellant: Shri P. Murali Mohan Rao (CA)-Ld. ARFor Respondent: Smt. Komali Krishna (CIT)- Ld. DR
Section 132Section 153C

…आयकर अपीलीय अिधकरण “डी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद! के सम)। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं. / ITA No.966/Chny/2022 (िनधा"रण वष" / Assessment Year:2007-08) & 2. आयकरअपील सं. / ITA No.967/Chny/2022 (िनधा"रण वष" / Assessment Year:2008-09) M/s. Ruby Realty Private Limited DCIT बनाम/ No. B-908, Radiance Shine Apts, Central Circle-3(4), Vs. Chennai-34. Kazhipattur, OMR, Chennai-600 103. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AADCR-2832-B (अपी…

M/S Ruby Realty Pvt. Ltd, Chennai vs. DCIT, Chennai

The appeal stands partly allowed in terms of our above order

ITA 966/CHNY/2022[2007-2008]Status: DisposedITAT Chennai17 May 2024AY 2007-2008

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.966/Chny/2022 (िनधा"रण वष" / Assessment Year:2007-08) & 2. आयकरअपील सं. / Ita No.967/Chny/2022 (िनधा"रण वष" / Assessment Year:2008-09) M/S. Ruby Realty Private Limited Dcit बनाम/ No. B-908, Radiance Shine Apts, Central Circle-3(4), Vs. Chennai-34. Kazhipattur, Omr, Chennai-600 103. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcr-2832-B (अपीलाथ!/Appellant) : ($%थ! / Respondent)

For Appellant: Shri P. Murali Mohan Rao (CA)-Ld. ARFor Respondent: Smt. Komali Krishna (CIT)- Ld. DR
Section 132Section 153C

…आयकर अपीलीय अिधकरण “डी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद! के सम)। BEFORE HON’BLE SHRI V. DURGA RAO, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं. / ITA No.966/Chny/2022 (िनधा"रण वष" / Assessment Year:2007-08) & 2. आयकरअपील सं. / ITA No.967/Chny/2022 (िनधा"रण वष" / Assessment Year:2008-09) M/s. Ruby Realty Private Limited DCIT बनाम/ No. B-908, Radiance Shine Apts, Central Circle-3(4), Vs. Chennai-34. Kazhipattur, OMR, Chennai-600 103. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AADCR-2832-B (अपी…