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 367,282 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

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 509/COCH/2023[2009-10]Status: DisposedITAT Cochin13 Feb 2024AY 2009-10

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…

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

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

ITA 508/COCH/2023[2008-09]Status: DisposedITAT Cochin13 Feb 2024AY 2008-09

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…

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

ITA 3/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh02 Feb 2024AY 2014-15

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 153ASection 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. 3/CHD/2023 "नधा"रण वष" / Assessment Year : 2014-15 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. 144/CHD/2023 "नधा"रण वष" / Assessment Year :2014-15 The DCIT, Vs. M/s TJR Properties Pvt. Ltd., Central Circle-2, SCO 80-81,…

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

ITA 144/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh02 Feb 2024AY 2014-15

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 153ASection 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. 3/CHD/2023 "नधा"रण वष" / Assessment Year : 2014-15 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. 144/CHD/2023 "नधा"रण वष" / Assessment Year :2014-15 The DCIT, Vs. M/s TJR Properties Pvt. Ltd., Central Circle-2, SCO 80-81,…

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

In the result, the ground no

ITA 354/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh23 Jan 2024AY 2013-14

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 10(38)Section 153A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 352 & 353/Chd/2023 िनधा"रण वष" / Assessment Year : 2012-13 & 2013-14 Shri Ashish Jain बनाम The DCIT House No. 60-A, Kitchlu Nagar, CC-III, Ludhiana Ludhiana-141008 "थायी लेखा सं./PAN NO: AOCPJ1068D अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 351/Chd/2023 िनधा"रण वष" / Assessment Year : 2013-14 Shri Akhil Jain बनाम The DCIT House No. 60-A,…

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

In the result, the ground no

ITA 353/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh23 Jan 2024AY 2013-14

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 10(38)Section 153A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 352 & 353/Chd/2023 िनधा"रण वष" / Assessment Year : 2012-13 & 2013-14 Shri Ashish Jain बनाम The DCIT House No. 60-A, Kitchlu Nagar, CC-III, Ludhiana Ludhiana-141008 "थायी लेखा सं./PAN NO: AOCPJ1068D अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 351/Chd/2023 िनधा"रण वष" / Assessment Year : 2013-14 Shri Akhil Jain बनाम The DCIT House No. 60-A,…

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

In the result, the ground no

ITA 352/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh23 Jan 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 10(38)Section 153A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 352 & 353/Chd/2023 िनधा"रण वष" / Assessment Year : 2012-13 & 2013-14 Shri Ashish Jain बनाम The DCIT House No. 60-A, Kitchlu Nagar, CC-III, Ludhiana Ludhiana-141008 "थायी लेखा सं./PAN NO: AOCPJ1068D अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 351/Chd/2023 िनधा"रण वष" / Assessment Year : 2013-14 Shri Akhil Jain बनाम The DCIT House No. 60-A,…

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

In the result, the ground no

ITA 351/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh23 Jan 2024AY 2013-14

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 10(38)Section 153A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 352 & 353/Chd/2023 िनधा"रण वष" / Assessment Year : 2012-13 & 2013-14 Shri Ashish Jain बनाम The DCIT House No. 60-A, Kitchlu Nagar, CC-III, Ludhiana Ludhiana-141008 "थायी लेखा सं./PAN NO: AOCPJ1068D अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 351/Chd/2023 िनधा"रण वष" / Assessment Year : 2013-14 Shri Akhil Jain बनाम The DCIT House No. 60-A,…

ACIT, Central Circle- 13, New Delhi vs. Manish Merchants Pvt. Ltd., Kolkata

The appeals of the revenue are dismissed

ITA 774/DEL/2018[2013-14]Status: DisposedITAT Delhi23 Jan 2024AY 2013-14

Bench: Sh. N. K. Billaiya & Ms Astha Chandra

Section 132Section 153CSection 68

…13-14 and it can be safely concluded that no incriminating material was found pertaining to A.Y 2013-14 basis which the assessment could have been framed. 10. The ratio laid down by the Hon'ble Supreme Court in the case of Singhad Technical Education Society 397 ITR 344 squarely applies wherein the Hon'ble Supreme Court has held that for each A.Y of the block period, there should be separate incriminating material to frame assessment. This has been reaffirmed by the Hon'ble Supreme Court in the case of Abhisar Buildwell Pvt Ltd 454 ITR 212. 11. In light of the satisfaction note [supra] and the ratio laid down by…

ACIT, Central Circle- 13, New Delhi vs. Manish Merchants Pvt. Ltd., Kolkata

The appeals of the revenue are dismissed

ITA 773/DEL/2018[2012-13]Status: DisposedITAT Delhi23 Jan 2024AY 2012-13

Bench: Sh. N. K. Billaiya & Ms Astha Chandra

Section 132Section 153CSection 68

…13-14 and it can be safely concluded that no incriminating material was found pertaining to A.Y 2013-14 basis which the assessment could have been framed. 10. The ratio laid down by the Hon'ble Supreme Court in the case of Singhad Technical Education Society 397 ITR 344 squarely applies wherein the Hon'ble Supreme Court has held that for each A.Y of the block period, there should be separate incriminating material to frame assessment. This has been reaffirmed by the Hon'ble Supreme Court in the case of Abhisar Buildwell Pvt Ltd 454 ITR 212. 11. In light of the satisfaction note [supra] and the ratio laid down by…

ACIT, Central Circle- 13, New Delhi vs. Manish Merchants Pvt. Ltd., Kolkata

The appeals of the revenue are dismissed

ITA 772/DEL/2018[2011-12]Status: DisposedITAT Delhi23 Jan 2024AY 2011-12

Bench: Sh. N. K. Billaiya & Ms Astha Chandra

Section 132Section 153CSection 68

…13-14 and it can be safely concluded that no incriminating material was found pertaining to A.Y 2013-14 basis which the assessment could have been framed. 10. The ratio laid down by the Hon'ble Supreme Court in the case of Singhad Technical Education Society 397 ITR 344 squarely applies wherein the Hon'ble Supreme Court has held that for each A.Y of the block period, there should be separate incriminating material to frame assessment. This has been reaffirmed by the Hon'ble Supreme Court in the case of Abhisar Buildwell Pvt Ltd 454 ITR 212. 11. In light of the satisfaction note [supra] and the ratio laid down by…

DCIT Central Circle-08, New Delhi vs. Uk Paints (Overseas) Ltd, New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 1045/DEL/2020[2012-13]Status: DisposedITAT Delhi19 Jan 2024AY 2012-13

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Pradeep Dinodia, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 153CSection 6(3)Section 6(3)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 1043/Del/2020 : Asstt. Year : 2006-07 ITA No. 1044/Del/2020 : Asstt. Year : 2007-08 ITA No. 1045/Del/2020 : Asstt. Year : 2012-13 DCIT, Vs M/s U K Paints (Overseas) Ltd., Central Circle-8, Sh. Kuldip Singh Dhingra, 555, New Delhi-110055 Sukhsarvar Gadaipur Mandi Road, New Delhi-110030 (APPELLANT) (RESPONDENT) PAN No. AABCU7038E CO No. 170/Del/2022 : Asstt. Year : 2006-07 CO No. 171/Del/2022 : Asstt. Year : 2007-08 CO No. 172/Del/2022 : Asstt. Year : 2012-13 M/s…

DCIT, Central Circle-8, New Delhi vs. Uk Paints (Overseas) Ltd, New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 1044/DEL/2020[2007-08]Status: DisposedITAT Delhi19 Jan 2024AY 2007-08

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Pradeep Dinodia, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 153CSection 6(3)Section 6(3)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 1043/Del/2020 : Asstt. Year : 2006-07 ITA No. 1044/Del/2020 : Asstt. Year : 2007-08 ITA No. 1045/Del/2020 : Asstt. Year : 2012-13 DCIT, Vs M/s U K Paints (Overseas) Ltd., Central Circle-8, Sh. Kuldip Singh Dhingra, 555, New Delhi-110055 Sukhsarvar Gadaipur Mandi Road, New Delhi-110030 (APPELLANT) (RESPONDENT) PAN No. AABCU7038E CO No. 170/Del/2022 : Asstt. Year : 2006-07 CO No. 171/Del/2022 : Asstt. Year : 2007-08 CO No. 172/Del/2022 : Asstt. Year : 2012-13 M/s…

DCIT, Central Circle-8, New Delhi vs. Uk Paints (Overseas) Ltd, New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 1043/DEL/2020[2006-07]Status: DisposedITAT Delhi19 Jan 2024AY 2006-07

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Pradeep Dinodia, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 153CSection 6(3)Section 6(3)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 1043/Del/2020 : Asstt. Year : 2006-07 ITA No. 1044/Del/2020 : Asstt. Year : 2007-08 ITA No. 1045/Del/2020 : Asstt. Year : 2012-13 DCIT, Vs M/s U K Paints (Overseas) Ltd., Central Circle-8, Sh. Kuldip Singh Dhingra, 555, New Delhi-110055 Sukhsarvar Gadaipur Mandi Road, New Delhi-110030 (APPELLANT) (RESPONDENT) PAN No. AABCU7038E CO No. 170/Del/2022 : Asstt. Year : 2006-07 CO No. 171/Del/2022 : Asstt. Year : 2007-08 CO No. 172/Del/2022 : Asstt. Year : 2012-13 M/s…

DCIT Central Circle-II, Noida vs. Mg Metalloy Pvt Ltd (Formely Apple Iron Enterprises Pvt. Ltd.), Noida

In the result, appeal of the Revenue is dismissed

ITA 3632/DEL/2019[2013-14]Status: HeardITAT Delhi16 Jan 2024AY 2013-14

Bench: Sh. N. K. Billaiya & Sh. Yogesh Kumar U.S.Assessment Year: 2013-14 Dcit Vs. Mg Metalloy Pvt. Ltd. Central Circle –Ii, (Formerly Apple Iron Noida Enterprises Pvt. Ltd.) B-16, Sec-02, Noida U.P. 201301 Pan No.Aahca8642G (Appellant) (Respondent) Appellant By Sh. Subhra Jyoti Chakraborty, Cit Dr Respondent By Sh. Amit Goel, Ca Date Of Hearing: 16/01/2024 Date Of Pronouncement: 16/01/2024 Order Per N. K. Billaiya, Am: This Appeal By The Revenue Is Preferred Against The Order Of The Cit(A)-4, Kanpur Dated 07.01.2019 Pertaining To A.Y. 2013-14. 2. The Grievance Of The Revenue Read As Under :- “1. Whether On Facts Is & Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Law While Holding That There Was No Incriminating Material For The Issuance Of Notice U/S 153C Without

Section 132(1)Section 143(3)Section 153C

…e the CIT(A) on the ground that the additions have been made without there being any incriminating material found at the time of search. Strong reliance was placed on the decision of the Hon’ble Supreme Court in the case of Singhad Technical Education Society 397 ITR 344. The CIT(A) was convinced with the contention of the assessee and deleted the impugned additions. 5. Aggrieved by which the revenue is in appeal before us. 6. We find that the CIT(A) while allowing the appeal of the assessee by way of a consolidated order considered the appeal for A.Y. 2012-13 also. In A.Y. 2012-13 the revenue approached the Tr…

Manish Merchants Pvt. Ltd., Kolkata vs. ACIT, Central Circle- 13, New Delhi

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

ITA 363/DEL/2018[2013-14]Status: DisposedITAT Delhi16 Jan 2024AY 2013-14

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar U.S

For Appellant: Shri Salil Agarwal, Sr. AdvFor Respondent: Shri Subhra Chakraborty, CIT- DR
Section 132Section 153C

…-14 and it can be safely concluded that no incriminating material was found pertaining to A.Y 2013-14 basis which the assessment could have been framed. 10. The ratio laid down by the Hon'ble Supreme Court in the case of Singhad Technical Education Society 397 ITR 344 squarely applies wherein the Hon'ble Supreme Court has held that for each A.Y of the block period, there should be separate incriminating material to frame assessment. This has been reaffirmed by the Hon'ble Supreme Court in the case of Abhisar Buildwell Pvt Ltd 454 ITR 212. 11. In light of the satisfaction note [supra] and the ratio laid down…

Kk Radhakrishnan, Kannur vs. DCIT Central Circle 2, Kozhikode

In the result, the assessee’s appeal is disposed on the aforesaid terms, and stay application is dismissed as infructuous

ITA 494/COCH/2023[2008-09]Status: DisposedITAT Cochin12 Jan 2024AY 2008-09

Bench: Shri Sanjay Arora & Shri Manomohan Das & Sa No. 104/Coch/2023 (Assessment Year: 2008-09)

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

…respect is with reference to the satisfaction note, stated as having not been recorded, vitiating the notice u/s. 153A(a) r/ws. 153C of the Act and, in turn, the ensuing the assessment. Reliance is placed on CIT vs. Singhad Technical Education Society [2017] 397 ITR 344 (SC) and Super Malls (P.) Ltd. v. Pr.CIT [2020]423 ITR 281 (SC). 5.2 This issue was also raised before the ld. CIT(A), who has disposed of the same as under: ‘8. The section mandates that the AO of the searched person should record a finding/satisfaction that any seized asset/document belongs to some other person. There is no such finding/satisf…

Rameshwaram Steel and Power Private Ltd., Chhattisgarh vs. DCIT, CC-20, Delhi

In the result, the appeals of the assessee are allowed

ITA 1013/DEL/2021[2006-07]Status: DisposedITAT Delhi09 Jan 2024AY 2006-07

Bench: Dr. B. R. R. Kumarshri Yogesh Kumar Us

For Appellant: Sh. Ved Jain, CAFor Respondent: Sh. Sapna Bhatia, CIT- DR
Section 143(1)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Shri Yogesh Kumar US, Judicial Member ITA Nos. 1012 & 1013/Del/2021 : Asstt. Years: 2005-06 & 2006-07 Rameshwaram Steel and Power Vs The DCIT, Central Circle-20, Delhi Pvt. Ltd., 1, Village Bade Guma, Ghar Ghoda, Raigarh, Chattisgarh- 496001 (APPELLANT) (RESPONDENT) PAN No. AACCR 7426 A Assessee by : Sh. Ved Jain, CA Ms. Supriya Mehta, CA Revenue by : Sh. Sapna Bhatia, CIT- DR Date of Hearing: 31.10.2023 Date of Pronouncement: 09.01.2024 ORDER Per Dr. B. R. R. Kumar:- The present appeals have been filed…

Rameshwaram Steel and Power Private Ltd., Chhattisgarh vs. DCIT, CC-20, New Delhi

In the result, the appeals of the assessee are allowed

ITA 1012/DEL/2021[2005-06]Status: DisposedITAT Delhi09 Jan 2024AY 2005-06

Bench: Dr. B. R. R. Kumarshri Yogesh Kumar Us

For Appellant: Sh. Ved Jain, CAFor Respondent: Sh. Sapna Bhatia, CIT- DR
Section 143(1)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Shri Yogesh Kumar US, Judicial Member ITA Nos. 1012 & 1013/Del/2021 : Asstt. Years: 2005-06 & 2006-07 Rameshwaram Steel and Power Vs The DCIT, Central Circle-20, Delhi Pvt. Ltd., 1, Village Bade Guma, Ghar Ghoda, Raigarh, Chattisgarh- 496001 (APPELLANT) (RESPONDENT) PAN No. AACCR 7426 A Assessee by : Sh. Ved Jain, CA Ms. Supriya Mehta, CA Revenue by : Sh. Sapna Bhatia, CIT- DR Date of Hearing: 31.10.2023 Date of Pronouncement: 09.01.2024 ORDER Per Dr. B. R. R. Kumar:- The present appeals have been filed…

DCIT Central Circle-30, New Delhi vs. Amit Sankhwal, New Delhi

In the result, appeals of the Revenue are dismissed

ITA 1565/DEL/2020[2013-14]Status: DisposedITAT Delhi29 Dec 2023AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.1564 & 1565/Del/2020 िनधा"रणवष"/Assessment Years:2011-12 & 2013-14 बनाम Dcit Amit Sankhwal Central Circle-30, Vs. 6/30, Shanti Niketan, Room No.320, E-2, New Delhi. Ara Centre, Jhandewalan Extn., New Delhi. Pan No.Abjps5322B अपीलाथ" Appellant ""यथ"/Respondent

Section 132Section 133ASection 153A

…I.T.A.Nos.1564 & 1565/Del/2020 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A Nos.1564 & 1565/Del/2020 िनधा"रणवष"/Assessment Years:2011-12 & 2013-14 बनाम DCIT Amit Sankhwal Central Circle-30, Vs. 6/30, Shanti Niketan, Room No.320, E-2, New Delhi. ARA Centre, Jhandewalan Extn., New Delhi. PAN No.ABJPS5322B अपीलाथ" Appellant ""यथ"/Respondent Revenue by Shri Zafarul Haque Tanweer, CIT–DR Assessee by Shri UN Marwah, CA & Shri Praveen Goel, Adv. सुनवाईक"तारीख/ Date of hearing: 21.11.2023 29…