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

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

ITA 6031/DEL/2016[2008-09]Status: DisposedITAT Delhi17 Apr 2023AY 2008-09

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 6030/DEL/2016[2011-12]Status: DisposedITAT Delhi17 Apr 2023AY 2011-12

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 6029/DEL/2016[2010-11]Status: DisposedITAT Delhi17 Apr 2023AY 2010-11

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 6028/DEL/2016[2009-10]Status: DisposedITAT Delhi17 Apr 2023AY 2009-10

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 4652/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…

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

ITA 4651/DEL/2016[2011-12]Status: DisposedITAT Delhi17 Apr 2023AY 2011-12

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 4650/DEL/2016[2010-11]Status: DisposedITAT Delhi17 Apr 2023AY 2010-11

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 4649/DEL/2016[2009-10]Status: DisposedITAT Delhi17 Apr 2023AY 2009-10

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 4648/DEL/2016[2008-09]Status: DisposedITAT Delhi17 Apr 2023AY 2008-09

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 4647/DEL/2016[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…

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

ITA 4475/DEL/2016[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…

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

ITA 4100/DEL/2016[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…

Asstt. Commr. of Income Tax, Cen. Cir-1, Rajkot vs. Rajeshkumar Govindbhai Patel, Rajkot

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

ITA 26/RJT/2021[2007-08]Status: DisposedITAT Rajkot12 Apr 2023AY 2007-08

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 142Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos. 25 & 26/Rjt/2021 & C.O. Nos. 1 & 2/Rjt/2021 Assessment Years: 2006-07 & 2007-08 Assistant Commissioner Vs Shri Rajeshkumar of Income Tax, Govindlal Patel Central Circle-1, 4th Floor, Sita Rajkot Apartment, Nr. Pradyuman Police Station Sadar Bazar, Rajkot PAN: ABPPB7559M Shri Rajeshkumar Vs Assistant Govindlal Patel Commissioner of 4th Floor, Income Tax, Sita Apartment Central Circle-1, Nr. Pradyuman Police Rajkot…

Asstt. Commr. of Income Tax, Cen. Cir-1, Rajkot vs. Rajeshkumar Govindbhai Patel, Rajkot

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

ITA 25/RJT/2021[2006-07]Status: DisposedITAT Rajkot12 Apr 2023AY 2006-07

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 142Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos. 25 & 26/Rjt/2021 & C.O. Nos. 1 & 2/Rjt/2021 Assessment Years: 2006-07 & 2007-08 Assistant Commissioner Vs Shri Rajeshkumar of Income Tax, Govindlal Patel Central Circle-1, 4th Floor, Sita Rajkot Apartment, Nr. Pradyuman Police Station Sadar Bazar, Rajkot PAN: ABPPB7559M Shri Rajeshkumar Vs Assistant Govindlal Patel Commissioner of 4th Floor, Income Tax, Sita Apartment Central Circle-1, Nr. Pradyuman Police Rajkot…

ACIT, Central Circle-2(1), Mumbai vs. M/S Rishabraj Infra Pvt. Ltd, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 3246/MUM/2022[2015-16]Status: DisposedITAT Mumbai05 Apr 2023AY 2015-16

Bench: Shri B R Baskaran & Shir Pavan Kumar Gadaleita Nos. 3246/Mum/2022 (A.Y: 2015-16) Acit, C.Circle -2(1), Vs. Rishabraj Infrapvtltd., Old Cgo Bldg, 804, 212, 2Nd Floor, B Wing, 8Th Floor, M.K. Road, Bldg No. 3, Hari Om Mumbai – 400020. Plaza, Mg Road, Boravali (E), Mumbai-400066. Pan/Gir No. : Aadcv2975P Appellant .. Respondent Appellant By : Ms.Riddhi Mishra.Dr Revenue By : Mr.Karan Jain.Ar Date Of Hearing 18.04.2023 Date Of Pronouncement 24.04.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)-48, Mumbai Passed U/Sec 250 Of The Act. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Ms.Riddhi Mishra.DRFor Respondent: Mr.Karan Jain.AR
Section 143(2)Section 143(3)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI B R BASKARAN, ACCOUNTANT MEMBER & SHIR PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 3246/Mum/2022 (A.Y: 2015-16) ACIT, C.Circle -2(1), Vs. Rishabraj InfraPvtLtd., Old CGO Bldg, 804, 212, 2nd Floor, B Wing, 8th Floor, M.K. Road, Bldg No. 3, Hari Om Mumbai – 400020. Plaza, MG Road, Boravali (E), Mumbai-400066. PAN/GIR No. : AADCV2975P Appellant .. Respondent Appellant by : Ms.Riddhi Mishra.DR Revenue by : Mr.Karan Jain.AR Date of Hearing 18.04.2023 Date of Pronouncement 24.04.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The revenue has file…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 193/RPR/2019[2017-18]Status: DisposedITAT Raipur27 Mar 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…n of buildings, which is not arising out of any incriminating material, is not covered by and is outside the ambit of assessment u/s 153A and no addition could have been made as held in the following cases. - CIT Vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC) In Mohd. Shoib vs DCIT(20JO) 127 TTJ 459 (Luck.) it was held vide para 20 that where statute has used the word "shall" then whether conditions are fulfilled or not, obligation is met by the assessee or not, the statutory authority is required to take action as mentioned in the statute. 12 ITA Nos.188-193/RPR/2019 IT(SS)A No.16&17/RPR/19 & C…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 192/RPR/2019[2016-17]Status: DisposedITAT Raipur27 Mar 2023AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…n of buildings, which is not arising out of any incriminating material, is not covered by and is outside the ambit of assessment u/s 153A and no addition could have been made as held in the following cases. - CIT Vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC) In Mohd. Shoib vs DCIT(20JO) 127 TTJ 459 (Luck.) it was held vide para 20 that where statute has used the word "shall" then whether conditions are fulfilled or not, obligation is met by the assessee or not, the statutory authority is required to take action as mentioned in the statute. 12 ITA Nos.188-193/RPR/2019 IT(SS)A No.16&17/RPR/19 & C…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 191/RPR/2019[2015-16]Status: DisposedITAT Raipur27 Mar 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…n of buildings, which is not arising out of any incriminating material, is not covered by and is outside the ambit of assessment u/s 153A and no addition could have been made as held in the following cases. - CIT Vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC) In Mohd. Shoib vs DCIT(20JO) 127 TTJ 459 (Luck.) it was held vide para 20 that where statute has used the word "shall" then whether conditions are fulfilled or not, obligation is met by the assessee or not, the statutory authority is required to take action as mentioned in the statute. 12 ITA Nos.188-193/RPR/2019 IT(SS)A No.16&17/RPR/19 & C…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 190/RPR/2019[2014-15]Status: DisposedITAT Raipur27 Mar 2023AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…n of buildings, which is not arising out of any incriminating material, is not covered by and is outside the ambit of assessment u/s 153A and no addition could have been made as held in the following cases. - CIT Vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC) In Mohd. Shoib vs DCIT(20JO) 127 TTJ 459 (Luck.) it was held vide para 20 that where statute has used the word "shall" then whether conditions are fulfilled or not, obligation is met by the assessee or not, the statutory authority is required to take action as mentioned in the statute. 12 ITA Nos.188-193/RPR/2019 IT(SS)A No.16&17/RPR/19 & C…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 189/RPR/2019[2013-14]Status: DisposedITAT Raipur27 Mar 2023AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…n of buildings, which is not arising out of any incriminating material, is not covered by and is outside the ambit of assessment u/s 153A and no addition could have been made as held in the following cases. - CIT Vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC) In Mohd. Shoib vs DCIT(20JO) 127 TTJ 459 (Luck.) it was held vide para 20 that where statute has used the word "shall" then whether conditions are fulfilled or not, obligation is met by the assessee or not, the statutory authority is required to take action as mentioned in the statute. 12 ITA Nos.188-193/RPR/2019 IT(SS)A No.16&17/RPR/19 & C…