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 367,194 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, Noida vs. Pgp Charitable Trust, Delhi

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

ITA 470/DEL/2019[2010-11]Status: DisposedITAT Delhi01 May 2024AY 2010-11

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…

Ykm Holdings Pvt. Ltd., Gurgaon vs. ACIT, Circle-4(1), New Delhi

In the result, appeal of assessee is allowed

ITA 1020/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Apr 2024AY 2015-16

Bench: Sh. Saktijit Dey & Sh. M. Balaganeshykm Holdings Pvt. Ltd. Vs. Acit Signature Tower – A, Circle – 4(1) 14Th Floor, South City New Delhi Gurgaon, Haryana Pan No. Aaacy 0460 B (Appellant) (Respondent) Assessee By Shri Rajkumar, C.A. Shri J. P. Sharma, C.A. Revenue By Shri Vivek Vardhan, Sr. D.R. Date Of Hearing: 05.02.2024 Date Of Pronouncement: 29.04.2024 Order Per M. Balaganesh: 1. This Appeal In Ita No.1020/Del/2019 For A.Y. 2015-16 Arises Out Of The Order By Commissioner Of Income Tax (Appeals)- 1, Gurgaon In Appeal No. 314/17-18 Dated 20.11.2018 (Hereinafter Referred To As Ld Cit(A) In Short) Against The Order Of Assessment Passed U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As Act) Dated 14.12.2017 By The Assistant Commissioner Of Income Tax (Hereinafter Referred To As Ld. Ao). 2

Section 127Section 143(2)Section 143(3)Section 251(1)(a)

…ounds at any stage of proceeding and even before Hon'ble ITAT for the 1º time The ratios of following authorities squarely applies in support of this petition- 4 NATIONAL THERMAL POWER COMPANY LTD. 229 ITR 383 (SC) CIT VS. SINHGAD TECHNICAL EDUCATION SOCIETY 397 ITR 344 (SC) GEDORE TOOLS PVT. LTD., 238 ITR 268 (DEL) 4. That no prejudice will cause to revenue by admitting these grounds, since, the revenue will be having a proper and reasonable opportunity of being heard on these issues. 5. That in the absence of admission of above grounds, the assessee may suffer irreparable loss. It is therefore very humbly requ…

Sri Prakash Bhajandas Talreja, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bengaluru

ITA 1066/BANG/2023[2018-19]Status: DisposedITAT Bangalore22 Mar 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri G. Manoj Kumar, D.R
Section 153CSection 234BSection 271ASection 69

…rupees, whether they are in hundreds, thousands or lakhs or crores. No signature of the person who prepared it or there was no authentication of these documents. 8.2 The assessee has relied on the judgement in the case of CIT Vs. Singhad Technical Education (397 ITR 344) and submitted that issue of notice u/s 153C of the Act is illegal as the satisfaction recorded by the ld. AO is not in compliance with that judgement as there was no satisfaction recorded by the ld. AO with regard to specific assessment year or incriminating evidence specific. It was held that the satisfaction should indicate the assessment year…

Sri Prakash Bhajandas Talreja, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bengaluru

In the result, ITA Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 are partly allowed and ITA No

ITA 1065/BANG/2023[2017-18]Status: DisposedITAT Bangalore22 Mar 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.1061 To 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4Th Floor, Embassy Centre No.11, Crescent Road Dcit Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru Pan No : Abkpt1011B Assessee Respondent Assessee By : Shri V. Srinivasan, A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: The Appeals In Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 Are Emanated From The Common Order Of Cit(A) Central Circle, Bengaluru For The Assessment Years 2014-15 To 2018-19 Dated 16.11.2023. Ita No.1064/Bang/2023 Is Emanated From The Order Of Cit(A) Dated 11.8.2023 For The Assessment Year 2016-17 With Regard To Levy Of Penalty U/S 271Aab Of The Income Tax Act, 1961 (In Short “The Act”). Since The Issue In All These Appeals Is Common In Nature, These Are Clubbed Together, Heard Together & Disposed Of By This Common Order For The Sake Of Convenience. 2. First, We Will Take Up Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 For Adjudication. The Common Ground In All These Appeals Except Change In Figures, Which Reads As Under:

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri G. Manoj Kumar, D.R
Section 153CSection 271ASection 69

…upees, whether they are in hundreds, thousands or lakhs or crores. • No signature of the person who prepared it or there was no authentication of these documents. 8.2 The assessee has relied on the judgement in the case of CIT Vs. Singhad Technical Education (397 ITR 344) and submitted that issue of notice u/s 153C of the Act is illegal as the satisfaction recorded by the ld. AO is not in compliance with that judgement as there was no satisfaction recorded by the ld. AO with regard to specific assessment year or incriminating evidence specific. It was held that the satisfaction should indicate the assessment year…

Sri Prakash Bhajandas Talreja, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bengaluru

In the result, ITA Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 are partly allowed and ITA No

ITA 1064/BANG/2023[2016-17]Status: HeardITAT Bangalore22 Mar 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.1061 To 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4Th Floor, Embassy Centre No.11, Crescent Road Dcit Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru Pan No : Abkpt1011B Assessee Respondent Assessee By : Shri V. Srinivasan, A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: The Appeals In Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 Are Emanated From The Common Order Of Cit(A) Central Circle, Bengaluru For The Assessment Years 2014-15 To 2018-19 Dated 16.11.2023. Ita No.1064/Bang/2023 Is Emanated From The Order Of Cit(A) Dated 11.8.2023 For The Assessment Year 2016-17 With Regard To Levy Of Penalty U/S 271Aab Of The Income Tax Act, 1961 (In Short “The Act”). Since The Issue In All These Appeals Is Common In Nature, These Are Clubbed Together, Heard Together & Disposed Of By This Common Order For The Sake Of Convenience. 2. First, We Will Take Up Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 For Adjudication. The Common Ground In All These Appeals Except Change In Figures, Which Reads As Under:

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri G. Manoj Kumar, D.R
Section 153CSection 271ASection 69

…upees, whether they are in hundreds, thousands or lakhs or crores. • No signature of the person who prepared it or there was no authentication of these documents. 8.2 The assessee has relied on the judgement in the case of CIT Vs. Singhad Technical Education (397 ITR 344) and submitted that issue of notice u/s 153C of the Act is illegal as the satisfaction recorded by the ld. AO is not in compliance with that judgement as there was no satisfaction recorded by the ld. AO with regard to specific assessment year or incriminating evidence specific. It was held that the satisfaction should indicate the assessment year…

Sri Prakash Bhajandas Talreja, Bengaluru vs. Deputy Commissioner of Income-Tax, Central Circle-1(3), Bengaluru

In the result, ITA Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 are partly allowed and ITA No

ITA 1062/BANG/2023[2015-16]Status: DisposedITAT Bangalore22 Mar 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.1061 To 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4Th Floor, Embassy Centre No.11, Crescent Road Dcit Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru Pan No : Abkpt1011B Assessee Respondent Assessee By : Shri V. Srinivasan, A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: The Appeals In Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 Are Emanated From The Common Order Of Cit(A) Central Circle, Bengaluru For The Assessment Years 2014-15 To 2018-19 Dated 16.11.2023. Ita No.1064/Bang/2023 Is Emanated From The Order Of Cit(A) Dated 11.8.2023 For The Assessment Year 2016-17 With Regard To Levy Of Penalty U/S 271Aab Of The Income Tax Act, 1961 (In Short “The Act”). Since The Issue In All These Appeals Is Common In Nature, These Are Clubbed Together, Heard Together & Disposed Of By This Common Order For The Sake Of Convenience. 2. First, We Will Take Up Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 For Adjudication. The Common Ground In All These Appeals Except Change In Figures, Which Reads As Under:

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri G. Manoj Kumar, D.R
Section 153CSection 271ASection 69

…upees, whether they are in hundreds, thousands or lakhs or crores. • No signature of the person who prepared it or there was no authentication of these documents. 8.2 The assessee has relied on the judgement in the case of CIT Vs. Singhad Technical Education (397 ITR 344) and submitted that issue of notice u/s 153C of the Act is illegal as the satisfaction recorded by the ld. AO is not in compliance with that judgement as there was no satisfaction recorded by the ld. AO with regard to specific assessment year or incriminating evidence specific. It was held that the satisfaction should indicate the assessment year…

Sri Prakash Bhajandas Talreja, Bengaluru vs. Deputy Commissioner of Income-Tax, Central Circle-1(3), Bengaluru

In the result, ITA Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 are partly allowed and ITA No

ITA 1061/BANG/2023[2014-15]Status: DisposedITAT Bangalore22 Mar 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.1061 To 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4Th Floor, Embassy Centre No.11, Crescent Road Dcit Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru Pan No : Abkpt1011B Assessee Respondent Assessee By : Shri V. Srinivasan, A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: The Appeals In Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 Are Emanated From The Common Order Of Cit(A) Central Circle, Bengaluru For The Assessment Years 2014-15 To 2018-19 Dated 16.11.2023. Ita No.1064/Bang/2023 Is Emanated From The Order Of Cit(A) Dated 11.8.2023 For The Assessment Year 2016-17 With Regard To Levy Of Penalty U/S 271Aab Of The Income Tax Act, 1961 (In Short “The Act”). Since The Issue In All These Appeals Is Common In Nature, These Are Clubbed Together, Heard Together & Disposed Of By This Common Order For The Sake Of Convenience. 2. First, We Will Take Up Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 For Adjudication. The Common Ground In All These Appeals Except Change In Figures, Which Reads As Under:

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri G. Manoj Kumar, D.R
Section 153CSection 271ASection 69

…upees, whether they are in hundreds, thousands or lakhs or crores. • No signature of the person who prepared it or there was no authentication of these documents. 8.2 The assessee has relied on the judgement in the case of CIT Vs. Singhad Technical Education (397 ITR 344) and submitted that issue of notice u/s 153C of the Act is illegal as the satisfaction recorded by the ld. AO is not in compliance with that judgement as there was no satisfaction recorded by the ld. AO with regard to specific assessment year or incriminating evidence specific. It was held that the satisfaction should indicate the assessment year…

ACIT, CC-2, Chandigarh vs. M/S Tjr Properties Pvt. Ltd., Chandigarh

ITA 145/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh19 Mar 2024AY 2017-18

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Rohit Goyal, CA &For Respondent: Smt. Kusum, CIT DR
Section 132Section 132(1)Section 143(3)Section 153ASection 153A(1)(b)Section 153DSection 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 5/CHD/2023 "नधा"रण वष" / Assessment Year : 2017-18 Vs. The DCIT, M/s TJR Properties Pvt. Ltd., Central Circle-2, बनाम SCO 80-81, 3rd Floor, Chandigarh. Sector 17-C, Chandigarh. "थायीलेखासं./PAN No:AACCT8364R अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ITA No. 145/CHD/2023 "नधा"रण वष" / Assessment Year :2017-18 The DCIT, Vs. M/s TJR Properties Pvt. Ltd., Central Circle-2, SCO 80-81,…

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

In the result, the appeals of the Revenue are dismissed

ITA 1645/DEL/2023[2012-13]Status: DisposedITAT Delhi15 Mar 2024AY 2012-13

Bench: Sh. Kul Bharatdr. B. R. R. Kumarita No. 1644/Del/2023 : Asstt. Year : 2011-12 Ita No. 1645/Del/2023 : Asstt. Year : 2012-13 Dcit, Vs. Dynamic Infraplanners Pvt. Ltd., 30/27, 1St Floor, East Patel Nagar, Central Circle-1, Noida-201301 New Delhi-110008 (Appellant) (Respondent) Pan No. Aaccd2264Q Assessee By : Dr. Shashwat Bajpai, Adv. Revenue By : Sh. N. G. Joseph Gangte, Cit-Dr Date Of Hearing: 13.03.2024 Date Of Pronouncement: 15.03.2024 Order Per Dr. B. R. R. Kumar: The Present Appeals Have Been Filed By The Revenue Against The Orders Of Ld. Cit(A)-4, Kanpur Dated 23.03.2023. 2. Since, The Issue Involved In Both The Appeals Are Similar, They Were Heard Together & Being Adjudicated By A Common Order. In 1644/Del/2023, Following Grounds Have Been Raised By The Revenue:

For Appellant: Dr. Shashwat Bajpai, AdvFor Respondent: Sh. N. G. Joseph Gangte, CIT-DR
Section 132Section 143(2)Section 153Section 153(1)Section 153ASection 153A(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1644/Del/2023 : Asstt. Year : 2011-12 ITA No. 1645/Del/2023 : Asstt. Year : 2012-13 DCIT, Vs. Dynamic Infraplanners Pvt. Ltd., 30/27, 1st Floor, East Patel Nagar, Central Circle-1, Noida-201301 New Delhi-110008 (APPELLANT) (RESPONDENT) PAN No. AACCD2264Q Assessee by : Dr. Shashwat Bajpai, Adv. Revenue by : Sh. N. G. Joseph Gangte, CIT-DR Date of Hearing: 13.03.2024 Date of Pronouncement: 15.03.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appea…

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

In the result, the appeals of the Revenue are dismissed

ITA 1644/DEL/2023[2011-12]Status: DisposedITAT Delhi15 Mar 2024AY 2011-12

Bench: Sh. Kul Bharatdr. B. R. R. Kumarita No. 1644/Del/2023 : Asstt. Year : 2011-12 Ita No. 1645/Del/2023 : Asstt. Year : 2012-13 Dcit, Vs. Dynamic Infraplanners Pvt. Ltd., 30/27, 1St Floor, East Patel Nagar, Central Circle-1, Noida-201301 New Delhi-110008 (Appellant) (Respondent) Pan No. Aaccd2264Q Assessee By : Dr. Shashwat Bajpai, Adv. Revenue By : Sh. N. G. Joseph Gangte, Cit-Dr Date Of Hearing: 13.03.2024 Date Of Pronouncement: 15.03.2024 Order Per Dr. B. R. R. Kumar: The Present Appeals Have Been Filed By The Revenue Against The Orders Of Ld. Cit(A)-4, Kanpur Dated 23.03.2023. 2. Since, The Issue Involved In Both The Appeals Are Similar, They Were Heard Together & Being Adjudicated By A Common Order. In 1644/Del/2023, Following Grounds Have Been Raised By The Revenue:

For Appellant: Dr. Shashwat Bajpai, AdvFor Respondent: Sh. N. G. Joseph Gangte, CIT-DR
Section 132Section 143(2)Section 153Section 153(1)Section 153ASection 153A(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1644/Del/2023 : Asstt. Year : 2011-12 ITA No. 1645/Del/2023 : Asstt. Year : 2012-13 DCIT, Vs. Dynamic Infraplanners Pvt. Ltd., 30/27, 1st Floor, East Patel Nagar, Central Circle-1, Noida-201301 New Delhi-110008 (APPELLANT) (RESPONDENT) PAN No. AACCD2264Q Assessee by : Dr. Shashwat Bajpai, Adv. Revenue by : Sh. N. G. Joseph Gangte, CIT-DR Date of Hearing: 13.03.2024 Date of Pronouncement: 15.03.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appea…

Dinesh Shah (HUF), Mumbai vs. DCIT Central Circle -3(4), Mumbai

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

ITA 1150/MUM/2020[2010-11]Status: DisposedITAT Mumbai13 Mar 2024AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Dinesh Shah (Huf), Dy. Cit, Central Circle-3(4), Flat No. 434, Shabri Shikhar, Mumbai. Vs. R.C. Marg, Chembur (W), Mumbai-400071. Pan No. Aadhs 0544 N Appellant Respondent Assessee By : Mr. Rasesh Shah : Ms. Sanyogita Nagpal, Cit-Dr Revenue By Date Of Hearing : 15/02/2024 Date Of Pronouncement : 13/03/2024 Order

For Appellant: Mr. Rasesh Shah
Section 143(3)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Dinesh Shah (HUF), Dy. CIT, Central Circle-3(4), Flat No. 434, Shabri Shikhar, Mumbai. Vs. R.C. Marg, Chembur (W), Mumbai-400071. PAN No. AADHS 0544 N Appellant Respondent Assessee by : Mr. Rasesh Shah : Ms. Sanyogita Nagpal, CIT-DR Revenue by Date of Hearing : 15/02/2024 Date of pronouncement : 13/03/2024 ORDER PER OM PRAKASH KANT, AM These appeals by…

Dinesh Shah (HUF), Mumbai vs. DCIT Central Cir-3(4), Mumbai

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

ITA 1149/MUM/2020[2011-12]Status: DisposedITAT Mumbai13 Mar 2024AY 2011-12

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Dinesh Shah (Huf), Dy. Cit, Central Circle-3(4), Flat No. 434, Shabri Shikhar, Mumbai. Vs. R.C. Marg, Chembur (W), Mumbai-400071. Pan No. Aadhs 0544 N Appellant Respondent Assessee By : Mr. Rasesh Shah : Ms. Sanyogita Nagpal, Cit-Dr Revenue By Date Of Hearing : 15/02/2024 Date Of Pronouncement : 13/03/2024 Order

For Appellant: Mr. Rasesh Shah
Section 143(3)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Dinesh Shah (HUF), Dy. CIT, Central Circle-3(4), Flat No. 434, Shabri Shikhar, Mumbai. Vs. R.C. Marg, Chembur (W), Mumbai-400071. PAN No. AADHS 0544 N Appellant Respondent Assessee by : Mr. Rasesh Shah : Ms. Sanyogita Nagpal, CIT-DR Revenue by Date of Hearing : 15/02/2024 Date of pronouncement : 13/03/2024 ORDER PER OM PRAKASH KANT, AM These appeals by…

Dinesh Shah (HUF), Mumbai vs. DCIT Central Cir -3(4), Mumbai

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

ITA 1148/MUM/2020[2012-13]Status: DisposedITAT Mumbai13 Mar 2024AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Dinesh Shah (Huf), Dy. Cit, Central Circle-3(4), Flat No. 434, Shabri Shikhar, Mumbai. Vs. R.C. Marg, Chembur (W), Mumbai-400071. Pan No. Aadhs 0544 N Appellant Respondent Assessee By : Mr. Rasesh Shah : Ms. Sanyogita Nagpal, Cit-Dr Revenue By Date Of Hearing : 15/02/2024 Date Of Pronouncement : 13/03/2024 Order

For Appellant: Mr. Rasesh Shah
Section 143(3)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Dinesh Shah (HUF), Dy. CIT, Central Circle-3(4), Flat No. 434, Shabri Shikhar, Mumbai. Vs. R.C. Marg, Chembur (W), Mumbai-400071. PAN No. AADHS 0544 N Appellant Respondent Assessee by : Mr. Rasesh Shah : Ms. Sanyogita Nagpal, CIT-DR Revenue by Date of Hearing : 15/02/2024 Date of pronouncement : 13/03/2024 ORDER PER OM PRAKASH KANT, AM These appeals by…

Dinesh Shah (HUF), Mumbai vs. DCIT Central Cir, Mumbai

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

ITA 1147/MUM/2020[2013-14]Status: DisposedITAT Mumbai13 Mar 2024AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Dinesh Shah (Huf), Dy. Cit, Central Circle-3(4), Flat No. 434, Shabri Shikhar, Mumbai. Vs. R.C. Marg, Chembur (W), Mumbai-400071. Pan No. Aadhs 0544 N Appellant Respondent Assessee By : Mr. Rasesh Shah : Ms. Sanyogita Nagpal, Cit-Dr Revenue By Date Of Hearing : 15/02/2024 Date Of Pronouncement : 13/03/2024 Order

For Appellant: Mr. Rasesh Shah
Section 143(3)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Dinesh Shah (HUF), Dy. CIT, Central Circle-3(4), Flat No. 434, Shabri Shikhar, Mumbai. Vs. R.C. Marg, Chembur (W), Mumbai-400071. PAN No. AADHS 0544 N Appellant Respondent Assessee by : Mr. Rasesh Shah : Ms. Sanyogita Nagpal, CIT-DR Revenue by Date of Hearing : 15/02/2024 Date of pronouncement : 13/03/2024 ORDER PER OM PRAKASH KANT, AM These appeals by…

M/S Tjr Properties Pvt. Ltd., Chandigarh vs. ACIT, CC-2, Chandigarh

ITA 5/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh05 Mar 2024AY 2017-18

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Rohit Goyal, CA &For Respondent: Smt. Kusum, CIT DR
Section 132Section 132(1)Section 143(3)Section 153ASection 153A(1)(b)Section 153DSection 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 5/CHD/2023 "नधा"रण वष" / Assessment Year : 2017-18 Vs. The DCIT, M/s TJR Properties Pvt. Ltd., Central Circle-2, बनाम SCO 80-81, 3rd Floor, Chandigarh. Sector 17-C, Chandigarh. "थायीलेखासं./PAN No:AACCT8364R अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ITA No. 145/CHD/2023 "नधा"रण वष" / Assessment Year :2017-18 The DCIT, Vs. M/s TJR Properties Pvt. Ltd., Central Circle-2, SCO 80-81,…

M/S Tjr Properties Pvt. Ltd., Chandigarh vs. ACIT, CC-2, Chandigarh

In the result, the Appeal is partly allowed

ITA 738/CHANDI/2022[2016-17]Status: DisposedITAT Chandigarh22 Feb 2024AY 2016-17

Bench: Shri A.D. Jain & Shri Vikram Singh Yadav

For Appellant: Sh. Rohit Goyal, CA &For Respondent: Smt. Kusum, CIT-DR
Section 132Section 132(1)Section 143(3)Section 153Section 153ASection 153A(1)(b)Section 153DSection 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ,च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ITA No 738/CHD/2022 "नधा"रण वष" / Assessment Year : 2016-17 M/s TJR Properties Private Limited, Vs. The DCIT, SCO 80-81, Sector 17-C, Central Circle-2, बनाम Chandigarh. Chandigarh "थायी लेखा सं./PAN No:AACCT8364R अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Sh. Rohit Goyal, CA & Sh. T.N. Singla, CA राज"व क" ओर से/ Revenue by : Smt. Kusum, CIT-DR तार"ख/Date of Hearing : 16.01.2024 उद…

Vidhya Devi, Noida vs. DCIT, Central Circle, Noida

In the result, the appeal of the assessee is allowed

ITA 8198/DEL/2018[2012-13]Status: DisposedITAT Delhi22 Feb 2024AY 2012-13

Bench: Sh. Saktijit Dey & Sh. M. Balaganeshassessment Year: 2012-13 Vidhya Devi Dcit C/O M/S. Rra Tax India, D- Vs Central Circle 28, South Extension, Part-I, Noida New Delhi Pan No.Asbpd0089B (Appellant) (Respondent) Appellant By Dr. Rakesh Gupta, Advocate Sh. Somil Agarwal, Advocate Sh. Deepesh Garg, Advocate Respondent By Sh. Daya Inder Singh Sidhu, Cit Dr Date Of Hearing: 07/02/2024 Date Of Pronouncement: 22/02/2024 Order Per Saktijit Dey,Vp: This Is An Appeal By The Assessee Arising Out Of Order Dated 23.10.2018 Of Learned Commissioner Of Income Tax (Appeals) – 4 (For Short “Cit(A)”), Kanpur For The Assessment Year 2012-13. 2. Though, The Assessee Has Raised Multiple Grounds Both On Jurisdictional Issue As Well As On Merits, However, At The Very Outset We Proceed To Decide The Jurisdictional Issue Raised In Ground No.1, As It Goes To The Root Of The Matter.

Section 132Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SH. SAKTIJIT DEY, VICE PRESIDENT AND SH. M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2012-13 Vidhya Devi DCIT C/o M/s. RRA Tax India, D- Vs Central Circle 28, South Extension, Part-I, Noida New Delhi PAN No.ASBPD0089B (APPELLANT) (RESPONDENT) Appellant by Dr. Rakesh Gupta, Advocate Sh. Somil Agarwal, Advocate Sh. Deepesh Garg, Advocate Respondent by Sh. Daya Inder Singh Sidhu, CIT DR Date of hearing: 07/02/2024 Date of Pronouncement: 22/02/2024 ORDER PER SAKTIJIT DEY,VP: This is an appeal by the assessee arising out of order dated 23…

M/S Tjr Properties Pvt. Ltd., Chandigarh vs. ACIT, CC-2, Chandigarh

In the result, the Appeal is partly allowed

ITA 4/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh16 Feb 2024AY 2015-16

Bench: Shri A.D. Jain & Shri Vikram Singh Yadav

For Appellant: Sh. Rohit Goyal, CA &For Respondent: Smt. Kusum, CIT-DR
Section 132Section 132(1)Section 143(3)Section 153ASection 153A(1)(b)Section 153DSection 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ,च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ITA No 4/CHD/2023 "नधा"रण वष" / Assessment Year : 2015-16 M/s TJR Properties Private Limited, Vs. The ACIT, SCO 80-81, Sector 17-C, Central Circle-2, बनाम Chandigarh. Chandigarh "थायी लेखा सं./PAN No:AACCT8364R अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Sh. Rohit Goyal, CA & Sh. T.N. Singla, CA राज"व क" ओर से/ Revenue by : Smt. Kusum, CIT-DR तार"ख/Date of Hearing : 16.01.2024 उदघो…

Sh. Vibhav Jain, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 355/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh16 Feb 2024AY 2013-14

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 10(36)Section 10(38)Section 143(1)Section 143(2)Section 153A

…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…

Kk Leisure & Tourism International (P) Ltd, Kannur vs. DCIT Central Circle 2, Kozhikode

In the result, the assessee’s appeals are allowed, and it’s stay applications dismissed as infructuous

ITA 510/COCH/2023[2010-11]Status: DisposedITAT Cochin13 Feb 2024AY 2010-11

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Paven Ved, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(1)Section 133ASection 153ASection 153CSection 69C

…. 4.3 The law in the matter, which would therefore need to be applied, is by now well-settled per a series of decisions by the Hon'ble Apex Court, viz., Super Malls Pvt. Ltd. v. Pr.CIT [2020] 423 ITR 281 (SC); CIT v. Sinhgad Technical Education Society [2017] 397 ITR 344 (SC); and prior thereto CIT v. Calcutta Knitwears[2014] 362 ITR 673 (SC) and Manish Maheshwariv. Asst. CIT [2007] 289 ITR 341 (SC); the latter two being in the context of s. 158BD, which, similarly, requires a satisfaction SA Nos. 138 to 140/Coch/2023 (AYs: 2008-09 to 2010-11) K.K. Leisure Tourism International (P.) Ltd. v. Dy. CIT note (SN) to b…