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 366,470 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, Uttar Pradesh vs. Mirha Exports Private Ltd., Delhi

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 875/DEL/2022[2017-18]Status: DisposedITAT Delhi19 Dec 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…ents seized, reference was made for special audit u/s 142(2A) of the Act and the Special Audit Report was received on 26.06.2018. Subsequently, following the judgement of Hon’ble Supreme Court in the case CIT v. Sinhgad Technical Education Society reported in 397 ITR 344 (SC), the proceedings initiated u/s 153C of the Act were dropped and based on the observations made in the Special Audit Report, reassessment proceedings u/s 148 of the Act were initiated. The AO after recording the reasons and taking the approval from the prescribed Authority, issued notice u/s 148 of the Act on 26.03.2019 ITA No.873 & 655/Del/2…

DCIT Central Circle, Uttar Pradesh vs. Mirha Exports Private Ltd., Delhi

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 874/DEL/2022[2016-17]Status: DisposedITAT Delhi19 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…ents seized, reference was made for special audit u/s 142(2A) of the Act and the Special Audit Report was received on 26.06.2018. Subsequently, following the judgement of Hon’ble Supreme Court in the case CIT v. Sinhgad Technical Education Society reported in 397 ITR 344 (SC), the proceedings initiated u/s 153C of the Act were dropped and based on the observations made in the Special Audit Report, reassessment proceedings u/s 148 of the Act were initiated. The AO after recording the reasons and taking the approval from the prescribed Authority, issued notice u/s 148 of the Act on 26.03.2019 ITA No.873 & 655/Del/2…

DCIT Central Circle, Gzbd vs. Mirha Exports Private Ltd., Delhi

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 873/DEL/2022[2012-13]Status: DisposedITAT Delhi19 Dec 2025AY 2012-13

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…ents seized, reference was made for special audit u/s 142(2A) of the Act and the Special Audit Report was received on 26.06.2018. Subsequently, following the judgement of Hon’ble Supreme Court in the case CIT v. Sinhgad Technical Education Society reported in 397 ITR 344 (SC), the proceedings initiated u/s 153C of the Act were dropped and based on the observations made in the Special Audit Report, reassessment proceedings u/s 148 of the Act were initiated. The AO after recording the reasons and taking the approval from the prescribed Authority, issued notice u/s 148 of the Act on 26.03.2019 ITA No.873 & 655/Del/2…

Mirha Exports Private Ltd., Delhi vs. DCIT Central Circle, Gzbd

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 658/DEL/2022[2016-17]Status: DisposedITAT Delhi19 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…ents seized, reference was made for special audit u/s 142(2A) of the Act and the Special Audit Report was received on 26.06.2018. Subsequently, following the judgement of Hon’ble Supreme Court in the case CIT v. Sinhgad Technical Education Society reported in 397 ITR 344 (SC), the proceedings initiated u/s 153C of the Act were dropped and based on the observations made in the Special Audit Report, reassessment proceedings u/s 148 of the Act were initiated. The AO after recording the reasons and taking the approval from the prescribed Authority, issued notice u/s 148 of the Act on 26.03.2019 ITA No.873 & 655/Del/2…

Mirha Exports Private Ltd., Delhi vs. DCIT Central Circle, Gzbd, Uttar Pradesh

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 657/DEL/2022[2015-16]Status: DisposedITAT Delhi19 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…ents seized, reference was made for special audit u/s 142(2A) of the Act and the Special Audit Report was received on 26.06.2018. Subsequently, following the judgement of Hon’ble Supreme Court in the case CIT v. Sinhgad Technical Education Society reported in 397 ITR 344 (SC), the proceedings initiated u/s 153C of the Act were dropped and based on the observations made in the Special Audit Report, reassessment proceedings u/s 148 of the Act were initiated. The AO after recording the reasons and taking the approval from the prescribed Authority, issued notice u/s 148 of the Act on 26.03.2019 ITA No.873 & 655/Del/2…

Mirha Exports Private Ltd., Delhi vs. DCIT Central Circle, Gzbd, Uttar Pradesh

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 656/DEL/2022[2013-14]Status: DisposedITAT Delhi19 Dec 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…ents seized, reference was made for special audit u/s 142(2A) of the Act and the Special Audit Report was received on 26.06.2018. Subsequently, following the judgement of Hon’ble Supreme Court in the case CIT v. Sinhgad Technical Education Society reported in 397 ITR 344 (SC), the proceedings initiated u/s 153C of the Act were dropped and based on the observations made in the Special Audit Report, reassessment proceedings u/s 148 of the Act were initiated. The AO after recording the reasons and taking the approval from the prescribed Authority, issued notice u/s 148 of the Act on 26.03.2019 ITA No.873 & 655/Del/2…

Mirha Exports Private Ltd., Delhi vs. DCIT Central Circle, Gzbd, U.P

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 655/DEL/2022[2012-13]Status: DisposedITAT Delhi19 Dec 2025AY 2012-13

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…ents seized, reference was made for special audit u/s 142(2A) of the Act and the Special Audit Report was received on 26.06.2018. Subsequently, following the judgement of Hon’ble Supreme Court in the case CIT v. Sinhgad Technical Education Society reported in 397 ITR 344 (SC), the proceedings initiated u/s 153C of the Act were dropped and based on the observations made in the Special Audit Report, reassessment proceedings u/s 148 of the Act were initiated. The AO after recording the reasons and taking the approval from the prescribed Authority, issued notice u/s 148 of the Act on 26.03.2019 ITA No.873 & 655/Del/2…

DCIT Central Circle Gzbd, Hapur vs. Mirha Exports Private Ltd., Delhi

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 1234/DEL/2022[2015-16]Status: DisposedITAT Delhi19 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…ents seized, reference was made for special audit u/s 142(2A) of the Act and the Special Audit Report was received on 26.06.2018. Subsequently, following the judgement of Hon’ble Supreme Court in the case CIT v. Sinhgad Technical Education Society reported in 397 ITR 344 (SC), the proceedings initiated u/s 153C of the Act were dropped and based on the observations made in the Special Audit Report, reassessment proceedings u/s 148 of the Act were initiated. The AO after recording the reasons and taking the approval from the prescribed Authority, issued notice u/s 148 of the Act on 26.03.2019 ITA No.873 & 655/Del/2…

DCIT Central Circle Gzbd, Hapur vs. Mirha Exports Private Ltd., Delhi

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 1233/DEL/2022[2013-14]Status: DisposedITAT Delhi19 Dec 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…ents seized, reference was made for special audit u/s 142(2A) of the Act and the Special Audit Report was received on 26.06.2018. Subsequently, following the judgement of Hon’ble Supreme Court in the case CIT v. Sinhgad Technical Education Society reported in 397 ITR 344 (SC), the proceedings initiated u/s 153C of the Act were dropped and based on the observations made in the Special Audit Report, reassessment proceedings u/s 148 of the Act were initiated. The AO after recording the reasons and taking the approval from the prescribed Authority, issued notice u/s 148 of the Act on 26.03.2019 ITA No.873 & 655/Del/2…

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Subramaniam Kathiresan, Chennai

In the result, appeal filed by the Revenue for AY 2014-15 is dismissed

ITA 899/CHNY/2025[2014-15]Status: DisposedITAT Chennai18 Dec 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. N. Arjun Raj, Advocate &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 153Section 153ASection 153A(1)Section 153C

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.899/Chny/2025 िनधा"रणवष"/Assessment Year: 2014-15 The DCIT, v. Subramaniam Kathiresan, Central Circle-2(2), No.6, Chennai. A.V. Krishnaswamy Street, Janaki Nagar, Alwar, Tirunagar, Tiruvallur-600 087. [PAN: AEEPK 6913 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Ms. Gauthami Manivasagam, JCIT Assessee by : Mr. N. Arjun Raj, Advocate & M…

Jagdamba Petroleum India Pvt Ltd, New Delhi vs. DCIT, Central Circle-2, Gurgaon

In the result, the appeals of the assessee are partly allowed

ITA 6145/DEL/2024[2017-18]Status: DisposedITAT Delhi17 Dec 2025AY 2017-18

Bench: Shri C.N. Prasad & Shri Manish Agarwal

Section 153ASection 153C

…rely legal grounds the same be admitted and adjudicated. Reliance was placed on the decision of Hon’ble Supreme Court in the case of National Thermal Power Company Ltd.Vs. CIT reported in 229 ITR 383 and CIT Vs. Sinhgad Technical Education Society reported in 397 ITR 344 (SC). 5. On hearing both the parties we admit the additional grounds filed by the assessee following the decision in the case of National Thermal Power Company Ltd. Vs. CIT (229 ITR 383) since the grounds raised by the assessee are purely legal grounds. 6. Coming to merits of these grounds the Ld. Counsel for the assessee submitted that the proce…

Jagdamba Petroleum India (P) Ltd, New Delhi vs. DCIT, Central Circle-2, Gurgaon

In the result, the appeals of the assessee are partly allowed

ITA 6144/DEL/2024[2015-16]Status: DisposedITAT Delhi17 Dec 2025AY 2015-16

Bench: Shri C.N. Prasad & Shri Manish Agarwal

Section 153ASection 153C

…rely legal grounds the same be admitted and adjudicated. Reliance was placed on the decision of Hon’ble Supreme Court in the case of National Thermal Power Company Ltd.Vs. CIT reported in 229 ITR 383 and CIT Vs. Sinhgad Technical Education Society reported in 397 ITR 344 (SC). 5. On hearing both the parties we admit the additional grounds filed by the assessee following the decision in the case of National Thermal Power Company Ltd. Vs. CIT (229 ITR 383) since the grounds raised by the assessee are purely legal grounds. 6. Coming to merits of these grounds the Ld. Counsel for the assessee submitted that the proce…

Ruchie Mittal, Delhi vs. DCIT CC-1, Faridabad

In the result, the appeal is allowed

ITA 2683/DEL/2025[2013-14]Status: DisposedITAT Delhi16 Dec 2025AY 2013-14

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.2683/Del/2025 िनधा"रणवष"/Assessment Year:2013-14 बनाम Ruchie Mittal, Dcit Plot No.10-11, 2Nd Floor, Vs. Central Circle-1, Nelson Mandela Marg, Vasant Kunj, Faridabad, Haryana. Delhi. Pan No.Addpg0409P अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 147Section 148Section 148ASection 250Section 69Section 69A

…stage of the appellate proceedings, including for the first time before the Hon'ble Tribunal, if the foundational facts are already on record. Reliance in this regard is placed in the following case laws: • CIT vs. Sinhgad Technical Education Society [(2017) 397 ITR 344 (SC)], • PCIT vs. Silver Line [2016] 383 ITR 455 (Delhi HC), • Zakir Hussain v. CIT [2006] 202 CTR (Raj.) 40 4. Accordingly, the Appellant prays for the admission of the additional grounds, as detailed in the annexure attached, in view of Rule 11 of the Income Tax (Appellate Tribunal) Rules, 1963, which enables an appellant to raise grounds of a…

Pr. Commissioner of Income Tax (Central), Gurugram vs. Deepak Kumar Aggarwal

The appeal is dismissed

ITA/742/2025HC Delhi12 Dec 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 132Section 139Section 147Section 148Section 149Section 151Section 153Section 153C

…e Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 16.08.2024, allowed the Appeal filed by the Assessee by relying on Judgments in the case CIT Vs. RRJ Securities 380 ITR 612, CIT Vs. Singbad Technical Education Society: 397 ITR 344 and PCIT Central-1 Vs. Ojjus Medicare Pvt. Ltd. [2024] (4) TMI 258 (Del.). 4. The only case set up by the appellant/Revenue before the ITAT is that the CIT (Appeals) has committed a grave error in allowing the appeal. The Tribunal in paragraphs 6 onwards of the impugned order dated 19.05.2025 has stated as under: “6. We have heard both t…

Pr. Commissioner of Income Tax (Central), Gurugram vs. Deepak Kumar Aggarwal

The appeal is dismissed

ITA - 742 / 2025HC Delhi12 Dec 2025
Section 132Section 139Section 147Section 148Section 149Section 151Section 153Section 153C

…e Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 16.08.2024, allowed the Appeal filed by the Assessee by relying on Judgments in the case CIT Vs. RRJ Securities 380 ITR 612, CIT Vs. Singbad Technical Education Society: 397 ITR 344 and PCIT Central-1 Vs. Ojjus Medicare Pvt. Ltd. [2024] (4) TMI 258 (Del.). 4. The only case set up by the appellant/Revenue before the ITAT is that the CIT (Appeals) has committed a grave error in allowing the appeal. The Tribunal in paragraphs 6 onwards of the impugned order dated 19.05.2025 has stated as under: “6. We have heard both t…

ACIT, Central Circle-3(2), Chennai vs. Stn Properties Private Limited, Chennai

In the result, both the appeals filed by the Revenue are dismissed

ITA 1648/CHNY/2024[2014-15]Status: DisposedITAT Chennai10 Dec 2025AY 2014-15

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.1647 & 1648/Chny/2024 िनधा"रण वष"/Assessment Year: 2012-13 & & 2014-15 The Assistant Commissioner Of Vs. Stn Properties Private Limited, 6/24, Eb Colony, 1St Main Road, Income Tax, Central Circle 3(2), Adambakkam, Tambaram, Chennai. Chennai 600 088. [Pan:Aakcs6317F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. E. Pavuna Sundari, Cit ""थ" की ओर से/Respondent By : Shri K.G. Raghunath, Advocate सुनवाई की तारीख/ Date Of Hearing : 18.09.2025 घोषणा की तारीख /Date Of Pronouncement : 10.12.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Revenue Are Directed Against Different Orders Both Dated 31.03.2024 Passed By The Ld. Commissioner Of Income Tax(Appeals)–20, Chennai For The Assessment Years 2012-13 & 2014-15. 2. Since Issues Raised In Both The Appeals Of The Revenue Are Similar Based On The Same Identical Facts, With The Consent Of Both The Parties, We Proceed To Hear The Appeals Together & Pass Consolidated Order For The Sake Of Convenience.

For Appellant: Ms. E. Pavuna Sundari, CITFor Respondent: Shri K.G. Raghunath, Advocate
Section 132Section 143(2)Section 144Section 153ASection 153C

…efore the ld. CIT(A). After considering the written submissions of the assessee and analysis of the facts, material brought on record and by following the judgement of the Hon’ble Supreme Court in the case of PCIT v. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC), the ld. CIT(A) deleted various additions made by the Assessing Officer. The relevant findings of the ld. CIT(A) are reproduced herein below for better understanding: 7.20. In view of the fact that transactions based on which additions are made during the year in the hands of appellant company are actually carried out by Sri T.S. Nedunselian…

ACIT, Central Circle-3(2), Chennai vs. Stn Properties Private Limited, Chennai

ITA 1647/CHNY/2024[2012-13]Status: DisposedITAT Chennai10 Dec 2025AY 2012-13
Section 132Section 143(2)Section 144Section 153ASection 153C

…efore the Id. CIT(A). After considering the written submissions of the assessee and analysis of the facts, material brought on record and by following the judgement of the Hon'ble Supreme Court in the case of PCIT v. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC), the Id. CIT(A) deleted various additions made by the Assessing Officer. The relevant findings of the Id. CIT(A) are reproduced herein below for better understanding: 7. 20. In view of the fact that transactions based on which additions are made during the year in the hands of appellant company are actually carried out by Sri T.S. Nedunseli…

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Southern Agrifurane Industries Pvt Ltd, Chennai

ITA 1615/CHNY/2025[2019-20]Status: DisposedITAT Chennai01 Dec 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकरअपीलसं./Ita Nos. 1613 To 1615/Chny/2025 िनधा"रणवष"/Assessment Years: 2018-19 & 2019-20

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 153CSection 250

…tisfaction note for both the years and that such action had been disapproved by the Hon’ble Supreme Court disapproved by the Hon’ble Supreme Court in the case of in the case of CIT Vs Singhad Technical Education Society ( Singhad Technical Education Society (397 ITR 344 397 ITR 344). The Ld. AR submitted that, the ‘seized material’ relied upon by the AO in the submitted that, the ‘seized material’ relied upon by the AO in the submitted that, the ‘seized material’ relied upon by the AO in the satisfaction note that, the assessee had satisfaction note that, the assessee had inflated their expenses by means inflat…

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Southern Agrifurane Industries Pvt Ltd, Chennai

ITA 1614/CHNY/2025[2019-20]Status: DisposedITAT Chennai01 Dec 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकरअपीलसं./Ita Nos. 1613 To 1615/Chny/2025 िनधा"रणवष"/Assessment Years: 2018-19 & 2019-20

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 153CSection 250

…tisfaction note for both the years and that such action had been disapproved by the Hon’ble Supreme Court disapproved by the Hon’ble Supreme Court in the case of in the case of CIT Vs Singhad Technical Education Society ( Singhad Technical Education Society (397 ITR 344 397 ITR 344). The Ld. AR submitted that, the ‘seized material’ relied upon by the AO in the submitted that, the ‘seized material’ relied upon by the AO in the submitted that, the ‘seized material’ relied upon by the AO in the satisfaction note that, the assessee had satisfaction note that, the assessee had inflated their expenses by means inflat…

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Southern Agrifurane Industries Pvt Ltd, Chennai

ITA 1613/CHNY/2025[2018-19]Status: DisposedITAT Chennai01 Dec 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकरअपीलसं./Ita Nos. 1613 To 1615/Chny/2025 िनधा"रणवष"/Assessment Years: 2018-19 & 2019-20

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 153CSection 250

…tisfaction note for both the years and that such action had been disapproved by the Hon’ble Supreme Court disapproved by the Hon’ble Supreme Court in the case of in the case of CIT Vs Singhad Technical Education Society ( Singhad Technical Education Society (397 ITR 344 397 ITR 344). The Ld. AR submitted that, the ‘seized material’ relied upon by the AO in the submitted that, the ‘seized material’ relied upon by the AO in the submitted that, the ‘seized material’ relied upon by the AO in the satisfaction note that, the assessee had satisfaction note that, the assessee had inflated their expenses by means inflat…