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 367,368 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

Measage G. H Agro Products Private Limited, Amritsar vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 22/ASR/2020[2008-09]Status: DisposedITAT Amritsar09 Jun 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measage G.H Agro Private Limited, Amritsar vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 21/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measage.G H Agro Products Private Limited, Amritsar vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 20/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measage G H Agro Products Private Limited, Amritsar vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 19/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measeg G.H Agro Products Private Limited, Amritsar vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 18/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measage G.H Agro Products Private Limited, Amritsar vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 17/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

Measage Sat Kartar Solvex Private Limited, Ferozepur vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 16/ASR/2020[2001-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2001-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.22/Asr/2020: A.Y. :2008-09 I.T.A. No. 23/Asr/2020: A.Y.: 2009-10 I.T.A. Nos.17/Asr/2020 to 21/Asr/2020 A.Ys.: 2010-11 to 2014-15 M/s G.H. Agro Products Pvt. Vs. Dy. Commissioner of Ltd. Income Tax, Central Vill. Wadla, Bhittewad, Ram Circle, Amritsar. Tirath Road, Amritsar. [PAN: AAACG5814B] (Respondent) (Appellant) I.T.A. No. 24/Asr/2020: A.Y. :2010-11 I.T.A. No. 16/Asr/2020: A.Y.: 2011-12 I.T.A. No. 25/Asr/2020 :A.Y.:2012-13 I.T.A. No. 26/Asr/202…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeals of the revenue stands dismissed

ITA 173/JPR/2020[2013-14]Status: DisposedITAT Jaipur07 Jun 2023AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 143Section 143(3)Section 153ASection 158B

…s following the decision of Jurisdictional high court in the case of Jai Steel (supra) as also Delhi, Bombay, Karnataka and Gujarat high court cited (supra) 13. Further, Recently Hon'ble Supreme court vide order dated 02-07-2018 in Meeta Gutgutia Vs. Pr CIT (96 Taxmann.com 468) have held that Invocation of section 153A to re-open concluded assessments of assessment years earlier to year of search was not justified in absence of incriminating material found during search qua each such earlier assessment year. The head note of the judgment is as under: Section 153A of the Income-tax Act, 1961- Search and seizure…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeals of the revenue stands dismissed

ITA 172/JPR/2020[2012-13]Status: DisposedITAT Jaipur07 Jun 2023AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 143Section 143(3)Section 153ASection 158B

…s following the decision of Jurisdictional high court in the case of Jai Steel (supra) as also Delhi, Bombay, Karnataka and Gujarat high court cited (supra) 13. Further, Recently Hon'ble Supreme court vide order dated 02-07-2018 in Meeta Gutgutia Vs. Pr CIT (96 Taxmann.com 468) have held that Invocation of section 153A to re-open concluded assessments of assessment years earlier to year of search was not justified in absence of incriminating material found during search qua each such earlier assessment year. The head note of the judgment is as under: Section 153A of the Income-tax Act, 1961- Search and seizure…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeals of the revenue stands dismissed

ITA 171/JPR/2020[2011-12]Status: DisposedITAT Jaipur07 Jun 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 143Section 143(3)Section 153ASection 158B

…s following the decision of Jurisdictional high court in the case of Jai Steel (supra) as also Delhi, Bombay, Karnataka and Gujarat high court cited (supra) 13. Further, Recently Hon'ble Supreme court vide order dated 02-07-2018 in Meeta Gutgutia Vs. Pr CIT (96 Taxmann.com 468) have held that Invocation of section 153A to re-open concluded assessments of assessment years earlier to year of search was not justified in absence of incriminating material found during search qua each such earlier assessment year. The head note of the judgment is as under: Section 153A of the Income-tax Act, 1961- Search and seizure…

Leena K. Jain, Mumbai vs. Deputy Commissioner of Income Tax Central Circle 4(3), Mumbai

ITA 151/MUM/2023[2015-16]Status: DisposedITAT Mumbai25 May 2023AY 2015-16
For Appellant: Shri Surji ChhedaFor Respondent: Shri Sridhar Govind Menon
Section 132Section 132(4)Section 143(2)Section 143(3)Section 153CSection 68

…ssessment Year 2015-16 stood abated; and that there was no incriminating material found during the course of search related to HRA. Therefore, in view of judgment of Hon’ble Supreme Court in the case of CIT vs. Sinhgad Technical Education Society and Others : 397 ITR 344 (SC), no addition could have been made on account of incorrect claim of HRA. However, the CIT(A) rejected the aforesaid contention holding that the assessment proceedings for the Assessment Year 2015-16 were not abated since the search was conducted on 03/06/2015. In appeal before us, the Ld. Authorised Representative for the 10. Appellant reiter…

Deputy Commissiner of Income Tax, Lic Building vs. M/S Gee Vee Developers Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed

ITA 267/JPR/2022[2016-17]Status: DisposedITAT Jaipur24 May 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLEH JAYANTBHAI (Accountant Member)

Section 143(3)

…in the course of search or during proceedings under section 153A of the Act which are contrary to and/or not disclosed during the regular assessment proceedings." (xiv) Recently Hon'ble Supreme Court vide order dated 02-07-2018 in Meeta Gutgutia Vs. Pr CIT (96 Taxmann.com 468) have held that Invocation of section 153A to re-open concluded assessments of assessment years earlier to year of search was not justified in absence of incriminating material found during search qua each such earlier assessment year. The head note of the judgment is as under: Section 153A of the Income-tax Act, 1961- Search and seizure…

Deputy Commissioner of Income Tax, Central Circle-3, Jaipur vs. M/S Vision Estates Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed

ITA 266/JPR/2022[2016-17]Status: DisposedITAT Jaipur24 May 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLEH JAYANTBHAI (Accountant Member)

Section 143(3)

…in the course of search or during proceedings under section 153A of the Act which are contrary to and/or not disclosed during the regular assessment proceedings." (xiv) Recently Hon'ble Supreme Court vide order dated 02-07-2018 in Meeta Gutgutia Vs. Pr CIT (96 Taxmann.com 468) have held that Invocation of section 153A to re-open concluded assessments of assessment years earlier to year of search was not justified in absence of incriminating material found during search qua each such earlier assessment year. The head note of the judgment is as under: Section 153A of the Income-tax Act, 1961- Search and seizure…

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. M/S Chokhi Dhani Developers Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed

ITA 265/JPR/2022[2016-17]Status: DisposedITAT Jaipur24 May 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLEH JAYANTBHAI (Accountant Member)

Section 143(3)

…in the course of search or during proceedings under section 153A of the Act which are contrary to and/or not disclosed during the regular assessment proceedings." (xiv) Recently Hon'ble Supreme Court vide order dated 02-07-2018 in Meeta Gutgutia Vs. Pr CIT (96 Taxmann.com 468) have held that Invocation of section 153A to re-open concluded assessments of assessment years earlier to year of search was not justified in absence of incriminating material found during search qua each such earlier assessment year. The head note of the judgment is as under: Section 153A of the Income-tax Act, 1961- Search and seizure…

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. M/S Rigid Conductors (Raj.) Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed

ITA 264/JPR/2022[2016-17]Status: DisposedITAT Jaipur24 May 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLEH JAYANTBHAI (Accountant Member)

Section 143(3)

…in the course of search or during proceedings under section 153A of the Act which are contrary to and/or not disclosed during the regular assessment proceedings." (xiv) Recently Hon'ble Supreme Court vide order dated 02-07-2018 in Meeta Gutgutia Vs. Pr CIT (96 Taxmann.com 468) have held that Invocation of section 153A to re-open concluded assessments of assessment years earlier to year of search was not justified in absence of incriminating material found during search qua each such earlier assessment year. The head note of the judgment is as under: Section 153A of the Income-tax Act, 1961- Search and seizure…

Pr. Commissioner of Income Tax Central 3 vs. Abhisar Buildwell P. Ltd

C.A. No.-006580-006580 - 2021Supreme Court24 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 153ASection 2(45)Section 4Section 5

…Courts in respect of their submission that no addition can be made in respect of completed assessment in absence of incriminating material: Sl. No. Name of case Citation 1. Commissioner of Income Tax- III, Pune Vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC) : (2018) 11 SCC 490 2. Principal Commissioner of Income Tax-4 Vs. Saumya Construction (2016) 387 ITR 529 (Gujarat) 3. Principal Commissioner of Income Tax, Ahmedabad Vs. Dipak Jashvantlal Panchal 2017 (2) TMI 862 (Gujarat) 4. Commissioner of Income Tax- II, Thane Vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. (2015)…

ACIT, New Delhi vs. Sh. Dheeraj Kumar Jain, Delhi

In the result, appeal filed by the revenue for AY 2008-09 is dismissed and Cross Objections filed by the assessee for Assessment Years 2008-09

ITA 5528/DEL/2011[2008-09]Status: DisposedITAT Delhi24 Apr 2023AY 2008-09

Bench: Shri C. M. Garg & Shri M. Balaganeshacit, Vs. Dheeraj Kumar Jain, Central Circle-3, C-215, Vivek Vihar, New Delhi Delhi (Appellant) (Respondent) Pan: Aadpj4043R C.O. No. 17 & 18/Del/2012 (In Ita No. 5528 & 5529/Del/2011) (Assessment Year: 2008-09 & 2009-10) Dheeraj Kumar Jain, Vs. Acit, C-215, Vivek Vihar, Central Circle-3, Delhi New Delhi (Appellant) (Respondent) Pan: Aadpj4043R Assessee By : Dr. Rakesh Gupta, Adv Revenue By: Sh. T. James Singson, Cit Dr Date Of Hearing 18/04/2023 Date Of Pronouncement 24/04/2023

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Sh. T. James Singson, CIT DR
Section 132Section 143(1)Section 143(3)Section 153ASection 153CSection 68

…ctfully following the decision of the Hon'ble Delhi High Court (Jurisdictional High Court) in the case of Kabul Chawla reported in 380 ITR 573 and the decision of the Hon’ble Supreme Court in the case of CIT vs. Sinhgad Technical Education Society reported in 397 ITR 344 (SC). We hold that assessment framed u/s 153C of the Act making additions u/s 68 of the Act and consequently, interest thereon, deserves to be deleted. Accordingly, ground No. 1 raised by the assessee in its cross objection is allowed. 12. With regard to addition made on account of unsecured loan made u/s 68 of the Act, the ld CIT(A) had observed…

DCIT, CC-7(3), Mumbai vs. Satish Jagannath Aggarwal, Mumbai

In the result, the appeal of the revenue stand dismissed

ITA 2818/MUM/2022[2014-15]Status: DisposedITAT Mumbai20 Apr 2023AY 2014-15
For Appellant: Rushabh MehtaFor Respondent: Krishna Kumar
Section 132Section 143(3)Section 153Section 153ASection 153CSection 158B

…gone into and there cannot be a general or vague satisfaction as is relied upon.” 6.3.15 The Hon'ble Apex Court, while upholding the aforesaid order of the Hon'ble Bombay High Court, in Commissioner of Income Tax Vs Sinhgad Technical Education Society (2017) 397 ITR 344 (SC) has also categorically held that it is a Jurisdictional requirement for invoking section 153C of the Act that the incriminating material should pertain to that particular year in which it is sought to be invoked. The relevant findings of the Hon'ble Apex court beginning from para 15 of the order is as under: “15. At the outset, it needs to b…

ACIT, New Delhi vs. Sh. Vikram Dhirani, New Delhi

ITA 1849/DEL/2017[2007-08]Status: DisposedITAT Delhi17 Apr 2023AY 2007-08

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…l during the search as reflected from panchnama made available at page no. 3 to 17 of the paper book. Relying judgment of Hon’ble Delhi High Court in Kabul Chawla (2016) 380 ITR 573 (Del), Kurele Paper Mills P. Ltd. [2016] 380 ITR 571 (Del) & Sighad Education 397 ITR 344 (SC) it was submitted that as the return was filed for A.Y. 2007-08 on 30.07.2007 and time limit to issue notice u/s 143(2) expired on 30.07.2008 as per the provisions of Act applicable at the relevant time, the case of assessee is of the case of non-abated assessment and in the absence of any incriminating material being found in the search, no…

ACIT, New Delhi vs. Sh. Vikram Dhirani, New Delhi

ITA 6032/DEL/2016[2012-13]Status: DisposedITAT Delhi17 Apr 2023AY 2012-13

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…l during the search as reflected from panchnama made available at page no. 3 to 17 of the paper book. Relying judgment of Hon’ble Delhi High Court in Kabul Chawla (2016) 380 ITR 573 (Del), Kurele Paper Mills P. Ltd. [2016] 380 ITR 571 (Del) & Sighad Education 397 ITR 344 (SC) it was submitted that as the return was filed for A.Y. 2007-08 on 30.07.2007 and time limit to issue notice u/s 143(2) expired on 30.07.2008 as per the provisions of Act applicable at the relevant time, the case of assessee is of the case of non-abated assessment and in the absence of any incriminating material being found in the search, no…