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

M/S. Jayam Infrastructure Pvt. Ltd, Chennai vs. DCIT, Central Circle-3(4), Chennai

The appeal stands partly allowed in terms of our above order

ITA 1061/CHNY/2022[2008-09]Status: DisposedITAT Chennai17 May 2024AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1061/Chny/2022 (िनधा"रण वष" / Assessment Year:2008-09) M/S. Jayam Infrastructure Pvt. Ltd. Dcit बनाम/ No.B-908, Radiance Shine Apartments, Central Circle-3(4), Vs. Chennai-34. Kazhipattur, Omr, Chennai-600 103. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcj-4327-R (अपीलाथ!/Appellant) : ($%थ! / Respondent) अपीलाथPकीओरसे/Appellant By : Shri P. Murali Mohan Rao (Ca)-Ld. Ar TuथPकीओरसे/ Respondent By : Smt. Komali Krishna (Cit)- Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 27-02-2024 घोषणाकीतारीख /Date Of Pronouncement : 17-05-2024 आदेश / O R D E R

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

…and satisfy himself that the same had bearing on determination of total income of the assessee. Therefore, the assessment was to be quashed, inter-alia, in terms of decision of Hon’ble Supreme Court in the case of CIT vs. Singhad Technical Education Society (84 Taxmann.com 290). 4.2 The assessee also submitted that alleged amount was never received by the assessee. The addition made merely on third-party evidences would not be sustainable. The assessee, inter-alia, submitted that impugned amounts may have been received by Shri BVR as agent / broker of OSAPL. It was pointed out that during search on assessee grou…

ACIT, Central Circle-3(4), Chennai vs. M Sukumar Reddy, Chennai

ITA 71/CHNY/2019[2008-09]Status: DisposedITAT Chennai17 May 2024AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.69/Chny/2019 (िनधा"रण वष" / Assessment Year: 2006-07) & 2. आयकरअपील सं./ Ita No.70/Chny/2019 (िनधा"रण वष" / Assessment Year: 2007-08) & 3. आयकरअपील सं./ Ita No.71/Chny/2019 (िनधा"रण वष" / Assessment Year: 2008-09) Acit Shri M. Sukumar Reddy बनाम 3Rd, 6A, Rajparis, Aishwarya, Central Circle-3(4) Chennai. Raj Apartment, Ranjeeth Road, / Vs. Kotturpuram, Chennai-600 085. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adzpm-1863-H (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.24/Chny/2019 (In Ita No.69/Chny/2019) (िनधा"रण वष" / Assessment Year: 2006-07) & 5. Cross Objection No.25/Chny/2019 (In Ita No.70/Chny/2019) (िनधा"रण वष" / Assessment Year: 2007-08) & 6. Cross Objection No.26/Chny/2019 (In Ita No.71/Chny/2019) (िनधा"रण वष" / Assessment Year: 2008-09)

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

…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. Therefore, the attempt of Ld. CIT(A) to seek distinction in these case laws is devoid of any merits and needs to be rejected. 9. A…

ACIT, Central Circle-3(4), Chennai vs. M Sukumar Reddy, Chennai

ITA 70/CHNY/2019[2007-08]Status: DisposedITAT Chennai17 May 2024AY 2007-08

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.69/Chny/2019 (िनधा"रण वष" / Assessment Year: 2006-07) & 2. आयकरअपील सं./ Ita No.70/Chny/2019 (िनधा"रण वष" / Assessment Year: 2007-08) & 3. आयकरअपील सं./ Ita No.71/Chny/2019 (िनधा"रण वष" / Assessment Year: 2008-09) Acit Shri M. Sukumar Reddy बनाम 3Rd, 6A, Rajparis, Aishwarya, Central Circle-3(4) Chennai. Raj Apartment, Ranjeeth Road, / Vs. Kotturpuram, Chennai-600 085. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adzpm-1863-H (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.24/Chny/2019 (In Ita No.69/Chny/2019) (िनधा"रण वष" / Assessment Year: 2006-07) & 5. Cross Objection No.25/Chny/2019 (In Ita No.70/Chny/2019) (िनधा"रण वष" / Assessment Year: 2007-08) & 6. Cross Objection No.26/Chny/2019 (In Ita No.71/Chny/2019) (िनधा"रण वष" / Assessment Year: 2008-09)

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

…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. Therefore, the attempt of Ld. CIT(A) to seek distinction in these case laws is devoid of any merits and needs to be rejected. 9. A…

ACIT, Central Circle-3(4), Chennai vs. M Sukumar Reddy, Chennai

ITA 69/CHNY/2019[2006-07]Status: DisposedITAT Chennai17 May 2024AY 2006-07

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.69/Chny/2019 (िनधा"रण वष" / Assessment Year: 2006-07) & 2. आयकरअपील सं./ Ita No.70/Chny/2019 (िनधा"रण वष" / Assessment Year: 2007-08) & 3. आयकरअपील सं./ Ita No.71/Chny/2019 (िनधा"रण वष" / Assessment Year: 2008-09) Acit Shri M. Sukumar Reddy बनाम 3Rd, 6A, Rajparis, Aishwarya, Central Circle-3(4) Chennai. Raj Apartment, Ranjeeth Road, / Vs. Kotturpuram, Chennai-600 085. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adzpm-1863-H (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.24/Chny/2019 (In Ita No.69/Chny/2019) (िनधा"रण वष" / Assessment Year: 2006-07) & 5. Cross Objection No.25/Chny/2019 (In Ita No.70/Chny/2019) (िनधा"रण वष" / Assessment Year: 2007-08) & 6. Cross Objection No.26/Chny/2019 (In Ita No.71/Chny/2019) (िनधा"रण वष" / Assessment Year: 2008-09)

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

…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. Therefore, the attempt of Ld. CIT(A) to seek distinction in these case laws is devoid of any merits and needs to be rejected. 9. A…

Plantium Holding P Ltd, Chennai vs. DCIT, Central Circle III(4), Chennai

In the result, the appeal stands partly allowed

ITA 3436/CHNY/2018[2008-09]Status: DisposedITAT Chennai17 May 2024AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.3436/Chny/2018 (िनधा"रण वष" / Assessment Year: 2008-09) M/S Platinum Holdings Private Ltd. Dcit बनाम/ No.2/1, Abu Garden, Omr Road, Central Circle-3(4) Vs. Navalur, Chennai-600 103. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcp-8781-D (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Shri P. Murali Mohan Rao (Ca)-Ld. Ar !"थ"कीओरसे/ Respondent By : Smt. Komali Krishna (Cit)- Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 27-02-2024 घोषणाकीतारीख /Date Of Pronouncement : 17-05-2024

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

…equirement for each assessment year to make assessment u/s 153A. The Hon'ble Supreme Court has since dismissed the SLP filed by the revenue against the above decision on merits vide order dated 2nd July 2018. It is reported in Pr. CIT v. Meeta Gutgutia [2018] 96 Taxmann.com 468 (SC). 7. The legal proposition that discovery or seizure of incriminating material relating to an item during the course of search of the assessee is a prerequisite for making addition of the amount relating to such item in the assessment u/s 153A is settled. It is pertinent to be noted that this is not a case where the Supreme Court has s…

M/S Jain Amar Clothing Pvt. Ltd., Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 374/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 143(3)Section 153ASection 263Section 68

…made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A of the Act. Referring to the decision of Hon’ble Supreme Court in case of CIT Vs. Sinhgad Technical Education Society 397 ITR 344 (SC), it was held that the incriminating material seized must pertains to assessment year in question and notice issued under section 153C for other assessment years are not sustainable. It was further held by the Hon’ble Bombay High Court that the question whether any material found during the course of proceedings under section 132 is incrimin…

M/S Ganesh Builders, Panchkula vs. DCIT, CC-1, Chandigarh

In the result, the respective appeals and stay applications are disposed off in light of aforesaid directions

ITA 452/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR &
Section 132Section 153ASection 153CSection 153DSection 251Section 251(1)Section 271

…made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A of the Act. Referring to the decision of Hon’ble Supreme Court in case of CIT Vs. Sinhgad Technical Education Society 397 ITR 344 (SC), it was held that the incriminating material seized must pertains to assessment year in question and notice issued under section 153C for other assessment years are not sustainable. It was further held by the Hon’ble Bombay High Court that the question whether any material found during the course of proceedings under section 132 is incrimina…

M/S Luxmi Builders, Chandigarh vs. DCIT, Chandigarh

In the result, the respective appeals and stay applications are disposed off in light of aforesaid directions

ITA 451/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR &
Section 132Section 153ASection 153CSection 153DSection 251Section 251(1)Section 271

…made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A of the Act. Referring to the decision of Hon’ble Supreme Court in case of CIT Vs. Sinhgad Technical Education Society 397 ITR 344 (SC), it was held that the incriminating material seized must pertains to assessment year in question and notice issued under section 153C for other assessment years are not sustainable. It was further held by the Hon’ble Bombay High Court that the question whether any material found during the course of proceedings under section 132 is incrimina…

Sri Prem Properties Pvt. Ltd., Gurgaon vs. DCIT, Central Circle-4, New Delhi

In the result, all the captioned appeals of the assessee are allowed

ITA 365/DEL/2024[2018-19]Status: DisposedITAT Delhi15 May 2024AY 2018-19

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 110Section 13Section 142(1)Section 153CSection 156Section 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.145, 146, 147, 153, 154, 155, 156, 157, 158, 159 & 365/Del/2024 Assessment Years 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 M/s. Sri Prem Properties Pvt. Ltd. Vs. DCIT, A-99, Near Bajghera Chowk Central Circle-4 Neaw Palam Vihar Phase-I New Delhi Section 110, Gurugaon Haryana-122017 TAN/PAN: AAACS2554E (Appellant) (Respondent) Applicant by: Dr. Rakesh Gupta, Advocate Sh. Somil Agarwal, Advocate Sh. Deepesh Gar…

Sri Prem Properties Pvt. Ltd., Gurgaon vs. DCIT, Central Circle-4, New Delhi

In the result, all the captioned appeals of the assessee are allowed

ITA 159/DEL/2024[2019-20]Status: DisposedITAT Delhi15 May 2024AY 2019-20

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 110Section 13Section 142(1)Section 153CSection 156Section 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.145, 146, 147, 153, 154, 155, 156, 157, 158, 159 & 365/Del/2024 Assessment Years 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 M/s. Sri Prem Properties Pvt. Ltd. Vs. DCIT, A-99, Near Bajghera Chowk Central Circle-4 Neaw Palam Vihar Phase-I New Delhi Section 110, Gurugaon Haryana-122017 TAN/PAN: AAACS2554E (Appellant) (Respondent) Applicant by: Dr. Rakesh Gupta, Advocate Sh. Somil Agarwal, Advocate Sh. Deepesh Gar…

Sri Prem Properties Pvt. Ltd., Gurgaon vs. DCIT, Central Circle-4, New Delhi

In the result, all the captioned appeals of the assessee are allowed

ITA 158/DEL/2024[2017-18]Status: DisposedITAT Delhi15 May 2024AY 2017-18

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 110Section 13Section 142(1)Section 153CSection 156Section 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.145, 146, 147, 153, 154, 155, 156, 157, 158, 159 & 365/Del/2024 Assessment Years 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 M/s. Sri Prem Properties Pvt. Ltd. Vs. DCIT, A-99, Near Bajghera Chowk Central Circle-4 Neaw Palam Vihar Phase-I New Delhi Section 110, Gurugaon Haryana-122017 TAN/PAN: AAACS2554E (Appellant) (Respondent) Applicant by: Dr. Rakesh Gupta, Advocate Sh. Somil Agarwal, Advocate Sh. Deepesh Gar…

Sri Prem Properties Pvt. Ltd., Gurgaon vs. DCIT, Central Circle-4, New Delhi

In the result, all the captioned appeals of the assessee are allowed

ITA 157/DEL/2024[2016-17]Status: DisposedITAT Delhi15 May 2024AY 2016-17

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 110Section 13Section 142(1)Section 153CSection 156Section 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.145, 146, 147, 153, 154, 155, 156, 157, 158, 159 & 365/Del/2024 Assessment Years 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 M/s. Sri Prem Properties Pvt. Ltd. Vs. DCIT, A-99, Near Bajghera Chowk Central Circle-4 Neaw Palam Vihar Phase-I New Delhi Section 110, Gurugaon Haryana-122017 TAN/PAN: AAACS2554E (Appellant) (Respondent) Applicant by: Dr. Rakesh Gupta, Advocate Sh. Somil Agarwal, Advocate Sh. Deepesh Gar…

Sri Prem Properties Pvt. Ltd., Gurgaon vs. DCIT, Central Circle-4, New Delhi

In the result, all the captioned appeals of the assessee are allowed

ITA 156/DEL/2024[2015-16]Status: DisposedITAT Delhi15 May 2024AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 110Section 13Section 142(1)Section 153CSection 156Section 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.145, 146, 147, 153, 154, 155, 156, 157, 158, 159 & 365/Del/2024 Assessment Years 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 M/s. Sri Prem Properties Pvt. Ltd. Vs. DCIT, A-99, Near Bajghera Chowk Central Circle-4 Neaw Palam Vihar Phase-I New Delhi Section 110, Gurugaon Haryana-122017 TAN/PAN: AAACS2554E (Appellant) (Respondent) Applicant by: Dr. Rakesh Gupta, Advocate Sh. Somil Agarwal, Advocate Sh. Deepesh Gar…

Sri Prem Properties Pvt. Ltd., Gurgaon vs. DCIT, Central Circle-4, New Delhi

In the result, all the captioned appeals of the assessee are allowed

ITA 155/DEL/2024[2014-15]Status: DisposedITAT Delhi15 May 2024AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 110Section 13Section 142(1)Section 153CSection 156Section 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.145, 146, 147, 153, 154, 155, 156, 157, 158, 159 & 365/Del/2024 Assessment Years 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 M/s. Sri Prem Properties Pvt. Ltd. Vs. DCIT, A-99, Near Bajghera Chowk Central Circle-4 Neaw Palam Vihar Phase-I New Delhi Section 110, Gurugaon Haryana-122017 TAN/PAN: AAACS2554E (Appellant) (Respondent) Applicant by: Dr. Rakesh Gupta, Advocate Sh. Somil Agarwal, Advocate Sh. Deepesh Gar…

Sri Prem Properties Pvt. Ltd., Gurgaon vs. DCIT, Central Circle-4, New Delhi

In the result, all the captioned appeals of the assessee are allowed

ITA 154/DEL/2024[2013-14]Status: DisposedITAT Delhi15 May 2024AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 110Section 13Section 142(1)Section 153CSection 156Section 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.145, 146, 147, 153, 154, 155, 156, 157, 158, 159 & 365/Del/2024 Assessment Years 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 M/s. Sri Prem Properties Pvt. Ltd. Vs. DCIT, A-99, Near Bajghera Chowk Central Circle-4 Neaw Palam Vihar Phase-I New Delhi Section 110, Gurugaon Haryana-122017 TAN/PAN: AAACS2554E (Appellant) (Respondent) Applicant by: Dr. Rakesh Gupta, Advocate Sh. Somil Agarwal, Advocate Sh. Deepesh Gar…

Sri Prem Properties Pvt. Ltd., Gurgaon vs. DCIT, Central Circle-4, New Delhi

In the result, all the captioned appeals of the assessee are allowed

ITA 153/DEL/2024[2012-13]Status: DisposedITAT Delhi15 May 2024AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 110Section 13Section 142(1)Section 153CSection 156Section 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.145, 146, 147, 153, 154, 155, 156, 157, 158, 159 & 365/Del/2024 Assessment Years 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 M/s. Sri Prem Properties Pvt. Ltd. Vs. DCIT, A-99, Near Bajghera Chowk Central Circle-4 Neaw Palam Vihar Phase-I New Delhi Section 110, Gurugaon Haryana-122017 TAN/PAN: AAACS2554E (Appellant) (Respondent) Applicant by: Dr. Rakesh Gupta, Advocate Sh. Somil Agarwal, Advocate Sh. Deepesh Gar…

Sri Prem Properties Pvt. Ltd., Gurgaon vs. DCIT, Central Circle-4, New Delhi

In the result, all the captioned appeals of the assessee are allowed

ITA 147/DEL/2024[2011-12]Status: DisposedITAT Delhi15 May 2024AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 110Section 13Section 142(1)Section 153CSection 156Section 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.145, 146, 147, 153, 154, 155, 156, 157, 158, 159 & 365/Del/2024 Assessment Years 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 M/s. Sri Prem Properties Pvt. Ltd. Vs. DCIT, A-99, Near Bajghera Chowk Central Circle-4 Neaw Palam Vihar Phase-I New Delhi Section 110, Gurugaon Haryana-122017 TAN/PAN: AAACS2554E (Appellant) (Respondent) Applicant by: Dr. Rakesh Gupta, Advocate Sh. Somil Agarwal, Advocate Sh. Deepesh Gar…

Sri Prem Properties Pvt. Ltd., Gurgaon vs. DCIT, Central Circle-4, New Delhi

In the result, all the captioned appeals of the assessee are allowed

ITA 146/DEL/2024[2010-11]Status: DisposedITAT Delhi15 May 2024AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 110Section 13Section 142(1)Section 153CSection 156Section 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.145, 146, 147, 153, 154, 155, 156, 157, 158, 159 & 365/Del/2024 Assessment Years 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 M/s. Sri Prem Properties Pvt. Ltd. Vs. DCIT, A-99, Near Bajghera Chowk Central Circle-4 Neaw Palam Vihar Phase-I New Delhi Section 110, Gurugaon Haryana-122017 TAN/PAN: AAACS2554E (Appellant) (Respondent) Applicant by: Dr. Rakesh Gupta, Advocate Sh. Somil Agarwal, Advocate Sh. Deepesh Gar…

Sri Prem Properties Pvt. Ltd., Gurgaon vs. DCIT, Central Circle-4, New Delhi

In the result, all the captioned appeals of the assessee are allowed

ITA 145/DEL/2024[2009-10]Status: DisposedITAT Delhi15 May 2024AY 2009-10

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 110Section 13Section 142(1)Section 153CSection 156Section 271(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.145, 146, 147, 153, 154, 155, 156, 157, 158, 159 & 365/Del/2024 Assessment Years 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18 & 2018-19 M/s. Sri Prem Properties Pvt. Ltd. Vs. DCIT, A-99, Near Bajghera Chowk Central Circle-4 Neaw Palam Vihar Phase-I New Delhi Section 110, Gurugaon Haryana-122017 TAN/PAN: AAACS2554E (Appellant) (Respondent) Applicant by: Dr. Rakesh Gupta, Advocate Sh. Somil Agarwal, Advocate Sh. Deepesh Gar…

DCIT, Central Circle, Noida vs. Pgp Charitable Trust, Delhi

In the result, both the appeals of the revenue are dismissed

ITA 471/DEL/2019[2011-12]Status: DisposedITAT Delhi01 May 2024AY 2011-12

Bench: Shri Amit Shukla & Shri M. Balaganesh

Section 12ASection 132Section 153C

…ence of incriminating seized material relating to assessment year under consideration, action u/s 153C of the Act cannot be treated as valid in the eye of law. 5.7 Hon'ble Supreme Court in the case of PCIT-3, Pune Vs Sinhgad Technical Education Society (2017) 397 ITR 344 (SC) has held that the nexus between issue of notice u/s 153C and the incriminating material found as a result of search must exist. Hon'ble Supreme Court in para 13 of the order has observed that one of the jurisdictional conditions precedent to the issue of a notice u/s 153C of the Act is that "money, bullion, jewellery or other valuable articl…