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 367,514 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

Mekala Kameswara Rao, Sattenapalli vs. The Deputy Commissioner of Income Tax, Central Circle, Vijayawada

In the result, appeal filed by the assessee is dismissed

ITA 584/VIZ/2018[2011-12]Status: DisposedITAT Visakhapatnam30 Nov 2022AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.579 To 585/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. आयकर अपील सं./ I.T.A. Nos.586 To 592/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: NoneFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 142(1)Section 144Section 153CSection 271(1)(b)Section 276C

…(A). There is no concealment in substance. (Tax Effect - Rs. 18,47,175/-) 4. In the appellate order against the assessment order, Learned CIT(A) has failed to follow the Supreme Court judgment in the case of CIT vs. Sinhgad Technical Education Society [2017] 397 ITR 344 (SC) according to which initiation of proceedings u/s. 153C is not valid in law for the year relating to which incriminating material is not seized. No incriminating material seized, if any, relating to the year has been adverted to in the assessment order of the current year. Learned CIT(A) is not justified in ignoring the ratio laid down by the…

Mekala Kameswara Rao, Sattenapalli vs. The Deputy Commissioner of Income Tax, Central Circle, Vijayawada

In the result, appeal filed by the assessee is dismissed

ITA 583/VIZ/2018[2010-11]Status: DisposedITAT Visakhapatnam30 Nov 2022AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.579 To 585/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. आयकर अपील सं./ I.T.A. Nos.586 To 592/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: NoneFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 142(1)Section 144Section 153CSection 271(1)(b)Section 276C

…(A). There is no concealment in substance. (Tax Effect - Rs. 18,47,175/-) 4. In the appellate order against the assessment order, Learned CIT(A) has failed to follow the Supreme Court judgment in the case of CIT vs. Sinhgad Technical Education Society [2017] 397 ITR 344 (SC) according to which initiation of proceedings u/s. 153C is not valid in law for the year relating to which incriminating material is not seized. No incriminating material seized, if any, relating to the year has been adverted to in the assessment order of the current year. Learned CIT(A) is not justified in ignoring the ratio laid down by the…

Mekala Kameswara Rao, Sattenapalli vs. The Deputy Commissioner of Income Tax, Central Circle, Vijayawada

In the result, appeal filed by the assessee is dismissed

ITA 582/VIZ/2018[2009-10]Status: DisposedITAT Visakhapatnam30 Nov 2022AY 2009-10

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.579 To 585/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. आयकर अपील सं./ I.T.A. Nos.586 To 592/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: NoneFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 142(1)Section 144Section 153CSection 271(1)(b)Section 276C

…(A). There is no concealment in substance. (Tax Effect - Rs. 18,47,175/-) 4. In the appellate order against the assessment order, Learned CIT(A) has failed to follow the Supreme Court judgment in the case of CIT vs. Sinhgad Technical Education Society [2017] 397 ITR 344 (SC) according to which initiation of proceedings u/s. 153C is not valid in law for the year relating to which incriminating material is not seized. No incriminating material seized, if any, relating to the year has been adverted to in the assessment order of the current year. Learned CIT(A) is not justified in ignoring the ratio laid down by the…

Mekala Kameswara Rao, Sattenapalli vs. The Deputy Commissioner of Income Tax, Central Circle, Vijayawada

In the result, appeal filed by the assessee is dismissed

ITA 581/VIZ/2018[2008-09]Status: DisposedITAT Visakhapatnam30 Nov 2022AY 2008-09

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.579 To 585/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. आयकर अपील सं./ I.T.A. Nos.586 To 592/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: NoneFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 142(1)Section 144Section 153CSection 271(1)(b)Section 276C

…(A). There is no concealment in substance. (Tax Effect - Rs. 18,47,175/-) 4. In the appellate order against the assessment order, Learned CIT(A) has failed to follow the Supreme Court judgment in the case of CIT vs. Sinhgad Technical Education Society [2017] 397 ITR 344 (SC) according to which initiation of proceedings u/s. 153C is not valid in law for the year relating to which incriminating material is not seized. No incriminating material seized, if any, relating to the year has been adverted to in the assessment order of the current year. Learned CIT(A) is not justified in ignoring the ratio laid down by the…

Mekala Kameswara Rao, Sattenapalli vs. The Deputy Commissioner of Income Tax, Central Circle, Vijayawada

In the result, appeal filed by the assessee is dismissed

ITA 580/VIZ/2018[2007-08]Status: DisposedITAT Visakhapatnam30 Nov 2022AY 2007-08

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.579 To 585/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. आयकर अपील सं./ I.T.A. Nos.586 To 592/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: NoneFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 142(1)Section 144Section 153CSection 271(1)(b)Section 276C

…(A). There is no concealment in substance. (Tax Effect - Rs. 18,47,175/-) 4. In the appellate order against the assessment order, Learned CIT(A) has failed to follow the Supreme Court judgment in the case of CIT vs. Sinhgad Technical Education Society [2017] 397 ITR 344 (SC) according to which initiation of proceedings u/s. 153C is not valid in law for the year relating to which incriminating material is not seized. No incriminating material seized, if any, relating to the year has been adverted to in the assessment order of the current year. Learned CIT(A) is not justified in ignoring the ratio laid down by the…

Mekala Kameswara Rao, Sattenapalli vs. The Deputy Commissioner of Income Tax, Central Circle, Vijayawada

In the result, appeal filed by the assessee is dismissed

ITA 579/VIZ/2018[2006-07]Status: DisposedITAT Visakhapatnam30 Nov 2022AY 2006-07

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.579 To 585/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. आयकर अपील सं./ I.T.A. Nos.586 To 592/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: NoneFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 142(1)Section 144Section 153CSection 271(1)(b)Section 276C

…(A). There is no concealment in substance. (Tax Effect - Rs. 18,47,175/-) 4. In the appellate order against the assessment order, Learned CIT(A) has failed to follow the Supreme Court judgment in the case of CIT vs. Sinhgad Technical Education Society [2017] 397 ITR 344 (SC) according to which initiation of proceedings u/s. 153C is not valid in law for the year relating to which incriminating material is not seized. No incriminating material seized, if any, relating to the year has been adverted to in the assessment order of the current year. Learned CIT(A) is not justified in ignoring the ratio laid down by the…

DCIT, Central Circle-1, Jaipur vs. M/S. Shiv Shakti Developers, Jaipur

In the result, appeals filed by the revenue are dismissed

ITA 1303/JPR/2019[2017-18]Status: DisposedITAT Jaipur30 Nov 2022AY 2017-18
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Sanjay Dhariwal (CIT)
Section 132(1)Section 142(1)Section 143(2)Section 153ASection 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH-B, JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa MkW- ehBk yky ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR. MITHA LAL MEENA, AM vk;dj vihy la-@ITA No. 1302 & 1303/JP/2019 Assessment Year : 2016-17 & 17-18. cuke DCIT, Central Circle-1 M/s. Shiv Shakti Developers, Vs. Jaipur. 601-603, Apex Mall, Tonk Road, Lal Kothi, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABCFS 6390 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Shri Sa…

DCIT, Central Circle-1, Jaipur vs. M/S. Shiv Shakti Developers, Jaipur

In the result, appeals filed by the revenue are dismissed

ITA 1302/JPR/2019[2016-17]Status: DisposedITAT Jaipur30 Nov 2022AY 2016-17
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Sanjay Dhariwal (CIT)
Section 132(1)Section 142(1)Section 143(2)Section 153ASection 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH-B, JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa MkW- ehBk yky ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR. MITHA LAL MEENA, AM vk;dj vihy la-@ITA No. 1302 & 1303/JP/2019 Assessment Year : 2016-17 & 17-18. cuke DCIT, Central Circle-1 M/s. Shiv Shakti Developers, Vs. Jaipur. 601-603, Apex Mall, Tonk Road, Lal Kothi, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABCFS 6390 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Shri Sa…

Shri Hitendra C. Ghadia, Mumbai vs. Dy CIT -CC-1(1), Mumbai

In the result, the appeals of the assessee for assessment year

ITA 616/MUM/2021[2014-15]Status: DisposedITAT Mumbai30 Nov 2022AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2011-2012 & Assessment Year: 2013-2014 & Assessment Year: 2014-2015

For Appellant: Ms. Hiral Sejpal a/wFor Respondent: Mr. Rakesh Ranjan, CIT-DR
Section 292CSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2011-2012 & Assessment Year: 2013-2014 & Assessment Year: 2014-2015 Shri Hitendra C Ghadia, DCIT Central Circle-1(1), 1702, Millennium Grand 9th floor, Pratishtha Cooperative Housing Society, Vs. Bhavan, Old CGO Sector 11, Kharghar, Annexe, Maharshi Karve Opposite Nimisha Hospital, Road, Navi Mumbai-410 210. Mumbai-400020. PAN No. AALPG 1399 M Appellant Respondent Assessee by : Ms. Hiral Sejpal a/w Mr. Sarthak Kumardas, Revenue by : Mr. Rakesh…

Shri. Hitendra C Ghadia, Mumbai vs. DCIT CC 1 (1), Mumbai

In the result, the appeals of the assessee for assessment year

ITA 7219/MUM/2019[2013-14]Status: DisposedITAT Mumbai30 Nov 2022AY 2013-14

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2011-2012 & Assessment Year: 2013-2014 & Assessment Year: 2014-2015

For Appellant: Ms. Hiral Sejpal a/wFor Respondent: Mr. Rakesh Ranjan, CIT-DR
Section 292CSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2011-2012 & Assessment Year: 2013-2014 & Assessment Year: 2014-2015 Shri Hitendra C Ghadia, DCIT Central Circle-1(1), 1702, Millennium Grand 9th floor, Pratishtha Cooperative Housing Society, Vs. Bhavan, Old CGO Sector 11, Kharghar, Annexe, Maharshi Karve Opposite Nimisha Hospital, Road, Navi Mumbai-410 210. Mumbai-400020. PAN No. AALPG 1399 M Appellant Respondent Assessee by : Ms. Hiral Sejpal a/w Mr. Sarthak Kumardas, Revenue by : Mr. Rakesh…

Shri. Hitendra C Ghadia, Mumbai vs. DCIT CC 1 (1), Mumbai

In the result, the appeals of the assessee for assessment year

ITA 7218/MUM/2019[2011-12]Status: DisposedITAT Mumbai30 Nov 2022AY 2011-12

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2011-2012 & Assessment Year: 2013-2014 & Assessment Year: 2014-2015

For Appellant: Ms. Hiral Sejpal a/wFor Respondent: Mr. Rakesh Ranjan, CIT-DR
Section 292CSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2011-2012 & Assessment Year: 2013-2014 & Assessment Year: 2014-2015 Shri Hitendra C Ghadia, DCIT Central Circle-1(1), 1702, Millennium Grand 9th floor, Pratishtha Cooperative Housing Society, Vs. Bhavan, Old CGO Sector 11, Kharghar, Annexe, Maharshi Karve Opposite Nimisha Hospital, Road, Navi Mumbai-410 210. Mumbai-400020. PAN No. AALPG 1399 M Appellant Respondent Assessee by : Ms. Hiral Sejpal a/w Mr. Sarthak Kumardas, Revenue by : Mr. Rakesh…

ACIT, CC- 2(1), Mumbai vs. Goldmedal Electricals Pvt. Ltd., Karnataka

In the result, the appeal

ITA 2165/MUM/2022[2014-15]Status: DisposedITAT Mumbai29 Nov 2022AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-2020 Acit, Central Circle-2(1), M/S Goldmedal Electricals Pvt. Ltd., Old Cgo Building, 804, No. 7 G.K. Temple Street, Chickpet Vs. 8Th Floor, M.K. Road, Cross Bengaluru, Mumbai-400020. Karnataka-560 053 Pan No. Aaccg 9397 F Appellant Respondent Revenue By : Mr. Ashok Kumar Kardam, Cit- Dr : Assessee By None Date Of Hearing : 27/10/2022 : Date Of Pronouncement 28/11/2022

For Respondent: Mr. Ashok Kumar Kardam, CIT- DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-2020 ACIT, Central Circle-2(1), M/s Goldmedal Electricals Pvt. Ltd., Old CGO Building, 804, No. 7 G.K. Temple Street, Chickpet Vs. 8th Floor, M.K. Road, Cross Bengaluru, Mumbai-400020. Karnataka-560 053 PAN No. AACCG 9397 F Appellant Respondent Revenue by : Mr. Ashok Kumar Kardam, CIT- DR : Assessee by None Da…

ACIT, CC- 2(1), Mumbai vs. Goldmedal Electricals Pvt. Ltd., Karnataka

In the result, the appeal

ITA 2164/MUM/2022[2015-16]Status: DisposedITAT Mumbai29 Nov 2022AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-2020 Acit, Central Circle-2(1), M/S Goldmedal Electricals Pvt. Ltd., Old Cgo Building, 804, No. 7 G.K. Temple Street, Chickpet Vs. 8Th Floor, M.K. Road, Cross Bengaluru, Mumbai-400020. Karnataka-560 053 Pan No. Aaccg 9397 F Appellant Respondent Revenue By : Mr. Ashok Kumar Kardam, Cit- Dr : Assessee By None Date Of Hearing : 27/10/2022 : Date Of Pronouncement 28/11/2022

For Respondent: Mr. Ashok Kumar Kardam, CIT- DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-2020 ACIT, Central Circle-2(1), M/s Goldmedal Electricals Pvt. Ltd., Old CGO Building, 804, No. 7 G.K. Temple Street, Chickpet Vs. 8th Floor, M.K. Road, Cross Bengaluru, Mumbai-400020. Karnataka-560 053 PAN No. AACCG 9397 F Appellant Respondent Revenue by : Mr. Ashok Kumar Kardam, CIT- DR : Assessee by None Da…

ACIT, CC- 2(1), Mumbai vs. Goldmedal Electricals Pvt. Ltd., Bengaluru

In the result, the appeal

ITA 2163/MUM/2022[2016-17]Status: DisposedITAT Mumbai29 Nov 2022AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-2020 Acit, Central Circle-2(1), M/S Goldmedal Electricals Pvt. Ltd., Old Cgo Building, 804, No. 7 G.K. Temple Street, Chickpet Vs. 8Th Floor, M.K. Road, Cross Bengaluru, Mumbai-400020. Karnataka-560 053 Pan No. Aaccg 9397 F Appellant Respondent Revenue By : Mr. Ashok Kumar Kardam, Cit- Dr : Assessee By None Date Of Hearing : 27/10/2022 : Date Of Pronouncement 28/11/2022

For Respondent: Mr. Ashok Kumar Kardam, CIT- DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-2020 ACIT, Central Circle-2(1), M/s Goldmedal Electricals Pvt. Ltd., Old CGO Building, 804, No. 7 G.K. Temple Street, Chickpet Vs. 8th Floor, M.K. Road, Cross Bengaluru, Mumbai-400020. Karnataka-560 053 PAN No. AACCG 9397 F Appellant Respondent Revenue by : Mr. Ashok Kumar Kardam, CIT- DR : Assessee by None Da…

ACIT, CC- 2(1), Mumbai vs. Goldmedal Electricals Pvt. Ltd., Mumbai

In the result, the appeal

ITA 2162/MUM/2022[2017-18]Status: DisposedITAT Mumbai29 Nov 2022AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-2020 Acit, Central Circle-2(1), M/S Goldmedal Electricals Pvt. Ltd., Old Cgo Building, 804, No. 7 G.K. Temple Street, Chickpet Vs. 8Th Floor, M.K. Road, Cross Bengaluru, Mumbai-400020. Karnataka-560 053 Pan No. Aaccg 9397 F Appellant Respondent Revenue By : Mr. Ashok Kumar Kardam, Cit- Dr : Assessee By None Date Of Hearing : 27/10/2022 : Date Of Pronouncement 28/11/2022

For Respondent: Mr. Ashok Kumar Kardam, CIT- DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-2020 ACIT, Central Circle-2(1), M/s Goldmedal Electricals Pvt. Ltd., Old CGO Building, 804, No. 7 G.K. Temple Street, Chickpet Vs. 8th Floor, M.K. Road, Cross Bengaluru, Mumbai-400020. Karnataka-560 053 PAN No. AACCG 9397 F Appellant Respondent Revenue by : Mr. Ashok Kumar Kardam, CIT- DR : Assessee by None Da…

ACIT. -CC- 2(1), Mumbai vs. Goldmedal Electricals Pvt. Ltd., Karnataka

In the result, the appeal

ITA 2161/MUM/2022[2018-19]Status: DisposedITAT Mumbai29 Nov 2022AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-2020 Acit, Central Circle-2(1), M/S Goldmedal Electricals Pvt. Ltd., Old Cgo Building, 804, No. 7 G.K. Temple Street, Chickpet Vs. 8Th Floor, M.K. Road, Cross Bengaluru, Mumbai-400020. Karnataka-560 053 Pan No. Aaccg 9397 F Appellant Respondent Revenue By : Mr. Ashok Kumar Kardam, Cit- Dr : Assessee By None Date Of Hearing : 27/10/2022 : Date Of Pronouncement 28/11/2022

For Respondent: Mr. Ashok Kumar Kardam, CIT- DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-2020 ACIT, Central Circle-2(1), M/s Goldmedal Electricals Pvt. Ltd., Old CGO Building, 804, No. 7 G.K. Temple Street, Chickpet Vs. 8th Floor, M.K. Road, Cross Bengaluru, Mumbai-400020. Karnataka-560 053 PAN No. AACCG 9397 F Appellant Respondent Revenue by : Mr. Ashok Kumar Kardam, CIT- DR : Assessee by None Da…

ACIT, CC- 2(1), Mumbai vs. Goldmedal Electricals Pvt. Ltd., Karnataka

In the result, the appeal

ITA 2160/MUM/2022[2019-20]Status: DisposedITAT Mumbai29 Nov 2022AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-2020 Acit, Central Circle-2(1), M/S Goldmedal Electricals Pvt. Ltd., Old Cgo Building, 804, No. 7 G.K. Temple Street, Chickpet Vs. 8Th Floor, M.K. Road, Cross Bengaluru, Mumbai-400020. Karnataka-560 053 Pan No. Aaccg 9397 F Appellant Respondent Revenue By : Mr. Ashok Kumar Kardam, Cit- Dr : Assessee By None Date Of Hearing : 27/10/2022 : Date Of Pronouncement 28/11/2022

For Respondent: Mr. Ashok Kumar Kardam, CIT- DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-2020 ACIT, Central Circle-2(1), M/s Goldmedal Electricals Pvt. Ltd., Old CGO Building, 804, No. 7 G.K. Temple Street, Chickpet Vs. 8th Floor, M.K. Road, Cross Bengaluru, Mumbai-400020. Karnataka-560 053 PAN No. AACCG 9397 F Appellant Respondent Revenue by : Mr. Ashok Kumar Kardam, CIT- DR : Assessee by None Da…

DCIT, Central Circle-2, Noida vs. Apple Sponge & Power Ltd., Noida

In the result, ITA.Nos.3634, 3635, 3636, 3637 &

ITA 3633/DEL/2019[2009-10]Status: DisposedITAT Delhi24 Nov 2022AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Pranav Yadav, C.AFor Respondent: Shri Ishtiyaque Ahmed, CIT-DR
Section 132(1)Section 153C

…e I.T. Act, 1961, by respectfully following 4 ITA.Nos.3633 to 3638/Del./2019 & C.O.Nos.57 to 62/Del./2022 M/s. Apple Sponge & Power Ltd., Noida. the Judgment of Hon’ble Supreme Court in the case of PCIT-3, Pune vs., Sinhgad Technical Education Society [2017] 397 ITR 344 (SC). 3. Aggrieved by the order of the Ld. CIT(A), the Revenue is in appeal before the Tribunal and has raised the following grounds : 1. “Whether on facts is and circumstances of the case and in law, the Ld. CIT(A) erred in law while holding that there was no incriminating material for the issuance of notice u/s 153C without appreciating that…

Essel Mining & Industries Limited, Mumbai vs. Principal Commissioner of Income Tax-Central-1, Mumbai

In the result, appeal of the assessee is allowed

ITA 3202/MUM/2018[2009-10]Status: DisposedITAT Mumbai15 Nov 2022AY 2009-10
Section 127(2)Section 132Section 133ASection 143(3)Section 148Section 153CSection 263

…t by the ld. PCIT. The assessee also placed reliance on yet another decision of the Hon’ble Jurisdictional High Court in the case of CIT vs. Sinhgad Technical Education Society reported in 378 ITR 84 which was approved by the Hon’ble Supreme Court reported in 397 ITR 344. (iii) Order passed u/s.153C r.w.s. 143(3) of the Act dated 29/03/2016 is not prejudicial to the interest of the Revenue in view of the fact that the compensation received by the assessee company from Suzlon Energy Ltd was directly and undoubtedly connected with its business of generating power which qualified for 100% deduction u/s.80IA of the A…

DCIT CC -7(2), Mumbai vs. M/S. Dewal Engineering Pvt. Ltd, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 2268/MUM/2021[2011-12]Status: DisposedITAT Mumbai14 Nov 2022AY 2011-12

Bench: Shri Aby T Varkey () & Shri Amarjit Singh ()

Section 132Section 132(4)Section 143(2)Section 143(3)Section 153ASection 153CSection 153C(1)Section 68

…1 ITA 2268/Mum/2021 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND SHRI AMARJIT SINGH (ACCOUNTANT MEMBER) ITA 2268/Mum/2021 (Assessment year 2011-12) Dy. Commissioner of Income-tax vs M/s Dewal Engineering Pvt Ltd 304/305, 3rd Floor, Near Lokmanya Central Circle-7(2), Mumbai Room No.655, Aayakar Bhavan Tilak Road, Mahatma Phule Road, M.K. Road, Mumbai Next to Prasant Hotel, Shree Heramb CHS, Mulund East, Mumbai-400 081 PAN : AAACD2031R APPELLANT RESPONDENT Assessee represented by Shri Rajiv Khandelwal Department represented by Smt. Riddhi Mishra D…