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.

How many judgments cite CIT v. Sinhgad Technical Education Society?

1,589 judgments on BharatTax cite CIT v. Sinhgad Technical Education Society (397 ITR 344), spanning 2017 to 2026.

Which sections of the Income Tax Act does CIT v. Sinhgad Technical Education Society come up under?

It is most often cited in judgments turning on Section 153C, Section 153A, Section 143(3), Section 132, Section 147, Section 148.

CIT v. Sinhgad Technical Education Society (397 ITR 344)

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

In the result, appeals of the Revenue are dismissed

ITA 1564/DEL/2020[2011-12]Status: DisposedITAT Delhi29 Dec 2023AY 2011-12

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…

DCIT Central Circleii, Noida vs. Apple Commodities Ltd, Noida

In the result, appeals of the Revenue are dismissed and cross

ITA 2244/DEL/2019[2014-15]Status: DisposedITAT Delhi29 Dec 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2241 To 2244/Del/2019 िनधा"रणवष"/Assessment Years:2011-12 To 2014-15 बनाम Dcit Apple Commodities Ltd., 701-A, 7Th Floor, Central Circle-Ii, Vs. 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Sector-33, Noida, Netaji Subhash Place, Uttar Pradesh. Pitampura, New Delhi. Pan No.Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 124 To 127/Del/2019 (In Ita Nos. 2241 To 2244/Del/2019) Assessment Years: 2011-12 To 2014-15 बनाम Apple Commodities Ltd., Dcit 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Netaji Subhash Place, Sector-33, Noida, Pitampura, New Delhi. Uttar Pradesh. Pan No. Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent

Section 15Section 153C

…that as there was no incriminating material seized in the course of search which belongs to the assessee the Ld.CIT(A) deleted the additions following the decision of the Hon’ble Supreme Court in the case of PCIT Vs. Sinhagad Technical Education Society (397 ITR 344). I.T.A.Nos.2241 to 2244/Del/2019 & CO Nos.124 to 127/Del/2019 4. On the other hand, the Ld. DR strongly supported the orders of the AO. 5. Heard rival contentions, perused the orders of the authorities below. We find that the Ld.CIT(A) after analyzing the satisfaction note recorded by the DCIT (Central Circle), the materials found in the c…

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

In the result, appeals of the Revenue are dismissed and cross

ITA 2243/DEL/2019[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.2241 To 2244/Del/2019 िनधा"रणवष"/Assessment Years:2011-12 To 2014-15 बनाम Dcit Apple Commodities Ltd., 701-A, 7Th Floor, Central Circle-Ii, Vs. 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Sector-33, Noida, Netaji Subhash Place, Uttar Pradesh. Pitampura, New Delhi. Pan No.Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 124 To 127/Del/2019 (In Ita Nos. 2241 To 2244/Del/2019) Assessment Years: 2011-12 To 2014-15 बनाम Apple Commodities Ltd., Dcit 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Netaji Subhash Place, Sector-33, Noida, Pitampura, New Delhi. Uttar Pradesh. Pan No. Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent

Section 15Section 153C

…that as there was no incriminating material seized in the course of search which belongs to the assessee the Ld.CIT(A) deleted the additions following the decision of the Hon’ble Supreme Court in the case of PCIT Vs. Sinhagad Technical Education Society (397 ITR 344). I.T.A.Nos.2241 to 2244/Del/2019 & CO Nos.124 to 127/Del/2019 4. On the other hand, the Ld. DR strongly supported the orders of the AO. 5. Heard rival contentions, perused the orders of the authorities below. We find that the Ld.CIT(A) after analyzing the satisfaction note recorded by the DCIT (Central Circle), the materials found in the c…

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

In the result, appeals of the Revenue are dismissed and cross

ITA 2242/DEL/2019[2012-13]Status: DisposedITAT Delhi29 Dec 2023AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2241 To 2244/Del/2019 िनधा"रणवष"/Assessment Years:2011-12 To 2014-15 बनाम Dcit Apple Commodities Ltd., 701-A, 7Th Floor, Central Circle-Ii, Vs. 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Sector-33, Noida, Netaji Subhash Place, Uttar Pradesh. Pitampura, New Delhi. Pan No.Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 124 To 127/Del/2019 (In Ita Nos. 2241 To 2244/Del/2019) Assessment Years: 2011-12 To 2014-15 बनाम Apple Commodities Ltd., Dcit 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Netaji Subhash Place, Sector-33, Noida, Pitampura, New Delhi. Uttar Pradesh. Pan No. Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent

Section 15Section 153C

…that as there was no incriminating material seized in the course of search which belongs to the assessee the Ld.CIT(A) deleted the additions following the decision of the Hon’ble Supreme Court in the case of PCIT Vs. Sinhagad Technical Education Society (397 ITR 344). I.T.A.Nos.2241 to 2244/Del/2019 & CO Nos.124 to 127/Del/2019 4. On the other hand, the Ld. DR strongly supported the orders of the AO. 5. Heard rival contentions, perused the orders of the authorities below. We find that the Ld.CIT(A) after analyzing the satisfaction note recorded by the DCIT (Central Circle), the materials found in the c…

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

In the result, appeals of the Revenue are dismissed and cross

ITA 2241/DEL/2019[2011-12]Status: DisposedITAT Delhi29 Dec 2023AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2241 To 2244/Del/2019 िनधा"रणवष"/Assessment Years:2011-12 To 2014-15 बनाम Dcit Apple Commodities Ltd., 701-A, 7Th Floor, Central Circle-Ii, Vs. 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Sector-33, Noida, Netaji Subhash Place, Uttar Pradesh. Pitampura, New Delhi. Pan No.Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 124 To 127/Del/2019 (In Ita Nos. 2241 To 2244/Del/2019) Assessment Years: 2011-12 To 2014-15 बनाम Apple Commodities Ltd., Dcit 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Netaji Subhash Place, Sector-33, Noida, Pitampura, New Delhi. Uttar Pradesh. Pan No. Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent

Section 15Section 153C

…that as there was no incriminating material seized in the course of search which belongs to the assessee the Ld.CIT(A) deleted the additions following the decision of the Hon’ble Supreme Court in the case of PCIT Vs. Sinhagad Technical Education Society (397 ITR 344). I.T.A.Nos.2241 to 2244/Del/2019 & CO Nos.124 to 127/Del/2019 4. On the other hand, the Ld. DR strongly supported the orders of the AO. 5. Heard rival contentions, perused the orders of the authorities below. We find that the Ld.CIT(A) after analyzing the satisfaction note recorded by the DCIT (Central Circle), the materials found in the c…

Gajendra Singh, Ghaziabad vs. DCIT, CC, Ghaziabad

In the result, appeals filed by the assessee are allowed as indicated

ITA 1556/DEL/2021[2014-15]Status: DisposedITAT Delhi26 Dec 2023AY 2014-15

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasad

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Waseem Arshad, CIT DR

Section 143(3)Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA No.1555/Del/2021 (Assessment Year: 2013-14) Gajendra Singh, vs. DCIT, CC, C/o Praveen K. Agarwal & Associates, Ghaziabad. D-17, Third Floor, RDC, Raj Nagar, Ghaziabad – 201 102 (Uttar Pradesh). (PAN : BAUPS7053L) DCIT, CC, vs. Gajendra Singh, Ghaziabad. Village Pavi Sadakpur Loni, Ghaziabad – 201 102 (Uttar Pradesh). (PAN : BAUPS7053L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rakesh Gupta, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Waseem…

Gajendra Singh, Ghaziabad vs. DCIT, CC, Ghaziabad

In the result, appeals filed by the assessee are allowed as indicated

ITA 1555/DEL/2021[2013-14]Status: DisposedITAT Delhi26 Dec 2023AY 2013-14

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasad

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Waseem Arshad, CIT DR

Section 143(3)Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA No.1555/Del/2021 (Assessment Year: 2013-14) Gajendra Singh, vs. DCIT, CC, C/o Praveen K. Agarwal & Associates, Ghaziabad. D-17, Third Floor, RDC, Raj Nagar, Ghaziabad – 201 102 (Uttar Pradesh). (PAN : BAUPS7053L) DCIT, CC, vs. Gajendra Singh, Ghaziabad. Village Pavi Sadakpur Loni, Ghaziabad – 201 102 (Uttar Pradesh). (PAN : BAUPS7053L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rakesh Gupta, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Waseem…

Gajendra Singh, Ghaziabad vs. DCIT, CC, Ghaziabad

In the result, appeals filed by the assessee are allowed as indicated

ITA 1554/DEL/2021[2012-13]Status: DisposedITAT Delhi26 Dec 2023AY 2012-13

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasad

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Waseem Arshad, CIT DR

Section 143(3)Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA No.1555/Del/2021 (Assessment Year: 2013-14) Gajendra Singh, vs. DCIT, CC, C/o Praveen K. Agarwal & Associates, Ghaziabad. D-17, Third Floor, RDC, Raj Nagar, Ghaziabad – 201 102 (Uttar Pradesh). (PAN : BAUPS7053L) DCIT, CC, vs. Gajendra Singh, Ghaziabad. Village Pavi Sadakpur Loni, Ghaziabad – 201 102 (Uttar Pradesh). (PAN : BAUPS7053L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rakesh Gupta, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Waseem…

DCIT, CC, Ghaziabad vs. Gajendra Singh, Ghaziabad

In the result, appeals filed by the assessee are allowed as indicated

ITA 1498/DEL/2021[2014-15]Status: DisposedITAT Delhi26 Dec 2023AY 2014-15

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasad

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Waseem Arshad, CIT DR

Section 143(3)Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA No.1555/Del/2021 (Assessment Year: 2013-14) Gajendra Singh, vs. DCIT, CC, C/o Praveen K. Agarwal & Associates, Ghaziabad. D-17, Third Floor, RDC, Raj Nagar, Ghaziabad – 201 102 (Uttar Pradesh). (PAN : BAUPS7053L) DCIT, CC, vs. Gajendra Singh, Ghaziabad. Village Pavi Sadakpur Loni, Ghaziabad – 201 102 (Uttar Pradesh). (PAN : BAUPS7053L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rakesh Gupta, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Waseem…