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

Orbit Ventures, Hyderabad vs. Deputy Commissioner of Income Tax Central Circle-3(4), Hyderabad

In the result, the appeal of Revenue in ITA

ITA 10/HYD/2021[2012-13]Status: DisposedITAT Hyderabad17 Oct 2022AY 2012-13

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri M. Satish – CIT-DR
Section 143(3)Section 153CSection 234ASection 271(1)(c)

…es seized is submitted along with these submissions which clearly indicate the basis for issuing notice u/s 153C of the I.T Act. 3.The case-law relied by the Ld.CIT(Appeal) and the assessee is Sinhghad Technical Education Society Vs. CIT-III, Pune reported in 397 ITR 344 (SC)/ [2017]. In this regard, it is submitted that the above decision of the Hon'ble Supreme Court was with regard to assessments made u/s 153C for A.Ys 2000-2001 to 2005-06. The Judgment pertains to pre amended Section 153C. However, there is an amendment to Section 153C w.e.f 1-10-2014 which reads as under: ITA Nos.34 to 36/Hyd/2021 [(1)] [Not…

S.Victor Arockiam, Ariyalur vs. DCIT Central Circle-1, Trichy

The appeal stand allowed in terms of our above order

ITA 348/CHNY/2020[2012-13]Status: DisposedITAT Chennai12 Oct 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Viswanathan (CA) – Ld. ARFor Respondent: Shri Guru Bashyam (CIT) –Ld. DR
Section 143(3)Section 153ASection 40A(3)

…axmann.com 287) which has primarily followed the decision of Kabul Chawla (supra). We also find that Special Leave Petition (SLP) filed by the revenue against this decision has already been dismissed by Hon’ble Supreme Court on 02.07.2018 which is reported at 96 Taxmann.com 468. The decision of Hon’ble Court was as under: - 1. Delay condoned. 2. We do not find any merit in this petition. The special leave petition is, accordingly, dismissed. 3. Pending application stands disposed of. 9. During the course of hearing before us, the Ld. CIT-DR has relied on the decision of Hon’ble Kerala High Court in the case of E…

DCIT, Central CIT-2(4), Chennai vs. A Gandhimathi, Kancheepuram

In the result, appeals filed by the Revenue in ITA Nos

ITA 15/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Oct 2022AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.13-15/Chny/2019 िनधा"रण वष" /Assessment Years: 2012-13 To 2014-15 The Dy. Commissioner Of- V. Smt. A. Gandhimathi, Income Tax, Prop: East West Gandhimathi Central Circle-2(4), Combined Industries, Investigation Building, Survey No.503/2A2A, Chennai. Mambakkam Salai, Echankadu, Kayar, Kancheepuram District. [Pan: Agupa 2409 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department By : Mr.Guru Bashyam, Cit-Dr Assessee By : Mr.Philip George, Adv. सुनवाई क" तारीख/Date Of Hearing : 11.07.2022 घोषणा क" तारीख /Date Of Pronouncement : 10.10.2022

For Appellant: Mr.Philip George, AdvFor Respondent: Mr.Guru Bashyam, CIT-DR
Section 143(3)Section 153ASection 158B

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.13-15/Chny/2019 िनधा"रण वष" /Assessment Years: 2012-13 to 2014-15 The Dy. Commissioner of- v. Smt. A. Gandhimathi, Income Tax, Prop: East West Gandhimathi Central Circle-2(4), Combined Industries, Investigation Building, Survey No.503/2A2A, Chennai. Mambakkam Salai, Echankadu, Kayar, Kancheepuram District. [PAN: AGUPA 2…

DCIT, Central CIT-2(4), Chennai vs. A Gandhimathi, Kancheepuram

In the result, appeals filed by the Revenue in ITA Nos

ITA 14/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Oct 2022AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.13-15/Chny/2019 िनधा"रण वष" /Assessment Years: 2012-13 To 2014-15 The Dy. Commissioner Of- V. Smt. A. Gandhimathi, Income Tax, Prop: East West Gandhimathi Central Circle-2(4), Combined Industries, Investigation Building, Survey No.503/2A2A, Chennai. Mambakkam Salai, Echankadu, Kayar, Kancheepuram District. [Pan: Agupa 2409 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department By : Mr.Guru Bashyam, Cit-Dr Assessee By : Mr.Philip George, Adv. सुनवाई क" तारीख/Date Of Hearing : 11.07.2022 घोषणा क" तारीख /Date Of Pronouncement : 10.10.2022

For Appellant: Mr.Philip George, AdvFor Respondent: Mr.Guru Bashyam, CIT-DR
Section 143(3)Section 153ASection 158B

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.13-15/Chny/2019 िनधा"रण वष" /Assessment Years: 2012-13 to 2014-15 The Dy. Commissioner of- v. Smt. A. Gandhimathi, Income Tax, Prop: East West Gandhimathi Central Circle-2(4), Combined Industries, Investigation Building, Survey No.503/2A2A, Chennai. Mambakkam Salai, Echankadu, Kayar, Kancheepuram District. [PAN: AGUPA 2…

DCIT, Central CIT-2(4), Chennai vs. A Gandhimathi, Kancheepuram

In the result, appeals filed by the Revenue in ITA Nos

ITA 13/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Oct 2022AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.13-15/Chny/2019 िनधा"रण वष" /Assessment Years: 2012-13 To 2014-15 The Dy. Commissioner Of- V. Smt. A. Gandhimathi, Income Tax, Prop: East West Gandhimathi Central Circle-2(4), Combined Industries, Investigation Building, Survey No.503/2A2A, Chennai. Mambakkam Salai, Echankadu, Kayar, Kancheepuram District. [Pan: Agupa 2409 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department By : Mr.Guru Bashyam, Cit-Dr Assessee By : Mr.Philip George, Adv. सुनवाई क" तारीख/Date Of Hearing : 11.07.2022 घोषणा क" तारीख /Date Of Pronouncement : 10.10.2022

For Appellant: Mr.Philip George, AdvFor Respondent: Mr.Guru Bashyam, CIT-DR
Section 143(3)Section 153ASection 158B

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.13-15/Chny/2019 िनधा"रण वष" /Assessment Years: 2012-13 to 2014-15 The Dy. Commissioner of- v. Smt. A. Gandhimathi, Income Tax, Prop: East West Gandhimathi Central Circle-2(4), Combined Industries, Investigation Building, Survey No.503/2A2A, Chennai. Mambakkam Salai, Echankadu, Kayar, Kancheepuram District. [PAN: AGUPA 2…

Aniruddha N. Malpani, Mumbai vs. DCIT- CC - 3 (2), Mumbai

ITA 3924/MUM/2019[2010-11]Status: DisposedITAT Mumbai30 Sept 2022AY 2010-11
For Appellant: Shri Hiro RaiFor Respondent: Shri Rakesh Garg
Section 132Section 143(3)Section 153C

…incriminating material found during the course of search action pertaining to an assessment year, no additions could be made for such assessment year. The Hon‟ble Supreme Court had, in the case of CIT-III, Pune Vs. Sinhgad Technical Education Society: [2017] 397 ITR 344 (SC) has held as under: “18. The ITAT permitted this additional ground by giving a reason that it was a jurisdictional issue taken up on the basis of facts already on the record and, therefore, could be raised. In this behalf, it was noted by the ITAT that as per the provisions of Section 153C of the Act, incriminating material which was seized…

Anjali A. Malpani, Mumbai vs. DCIT - CC- 3(2), Mumbai

ITA 3917/MUM/2019[2010-11]Status: DisposedITAT Mumbai30 Sept 2022AY 2010-11
For Appellant: Shri Hiro RaiFor Respondent: Shri Rakesh Garg
Section 132Section 143(3)Section 153C

…incriminating material found during the course of search action pertaining to an assessment year, no additions could be made for such assessment year. The Hon‟ble Supreme Court had, in the case of CIT-III, Pune Vs. Sinhgad Technical Education Society: [2017] 397 ITR 344 (SC) has held as under: “18. The ITAT permitted this additional ground by giving a reason that it was a jurisdictional issue taken up on the basis of facts already on the record and, therefore, could be raised. In this behalf, it was noted by the ITAT that as per the provisions of Section 153C of the Act, incriminating material which was seized…

Classic Networks Pvt. Ltd., Rajkot-Gujarat vs. The Dy. Commr. of Income Tax, Cen. Cir.2, Rajkot-Gujarat

In the result, the appeal of the Assessee is allowed for Assessment

ITA 218/RJT/2015[2008-09]Status: DisposedITAT Rajkot28 Sept 2022AY 2008-09
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA No. 218 /Rjt/2015 Assessment Year: 2008-09 Classic Network Pvt. Ltd. The Dy. CIT, 7/A, Nandi Park, Central Circle-2, Vs Snehpriya, Nr. IOC Rajkot Quarter, Kalavad Road, Rajkot PAN: AABCC8197Q (Appellant) (Respondent) ITA Nos. 204 /Rjt/2015 Assessment Year: 2008-09 Assistant Commissioner of M/s. Classic Network Pvt. Income Tax, Ltd., 7/A, Nandi Park, Vs Central Cir.-2, Snehpriya, Nr. IOC Rajkot Quarters, Kalawad Road, Rajkot PAN: AABCC8197Q (Appellant) (Responde…

DCIT, Coimbatore vs. O.Arumugasamy, Coimbatore

ITA 777/CHNY/2017[2012-13]Status: DisposedITAT Chennai28 Sept 2022AY 2012-13

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…Arumugasamy & others 6.1 The ld.counsel for the assessee in view of the above grounds stated that the assessee’s petition may be admitted in view of the now settled position by Hon’ble Supreme Court in the case of CIT vs. Sinhgad Technical Education Society, 397 ITR 344 and PCIT vs. Meeta Gutgutia, 96 Taxmann.com 468, wherein it is held that search assessment completed in making the addition in the absence of any seized/incriminating material is bad in law. The ld.counsel for the assessee stated that in all these assessment years, in above appeals, search assessments as completed by the AO are bad in law for the…

O.Arumugasamy, Chennai vs. DCIT, Coimbatore

ITA 763/CHNY/2017[2012-13]Status: DisposedITAT Chennai28 Sept 2022AY 2012-13

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…Arumugasamy & others 6.1 The ld.counsel for the assessee in view of the above grounds stated that the assessee’s petition may be admitted in view of the now settled position by Hon’ble Supreme Court in the case of CIT vs. Sinhgad Technical Education Society, 397 ITR 344 and PCIT vs. Meeta Gutgutia, 96 Taxmann.com 468, wherein it is held that search assessment completed in making the addition in the absence of any seized/incriminating material is bad in law. The ld.counsel for the assessee stated that in all these assessment years, in above appeals, search assessments as completed by the AO are bad in law for the…

DCIT, Coimbatore vs. Shri A. Senthilkumar, Coimbatore

ITA 2707/CHNY/2016[2011-12]Status: DisposedITAT Chennai28 Sept 2022AY 2011-12

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…Arumugasamy & others 6.1 The ld.counsel for the assessee in view of the above grounds stated that the assessee’s petition may be admitted in view of the now settled position by Hon’ble Supreme Court in the case of CIT vs. Sinhgad Technical Education Society, 397 ITR 344 and PCIT vs. Meeta Gutgutia, 96 Taxmann.com 468, wherein it is held that search assessment completed in making the addition in the absence of any seized/incriminating material is bad in law. The ld.counsel for the assessee stated that in all these assessment years, in above appeals, search assessments as completed by the AO are bad in law for the…

A. Senthil Kumar, Coimbatore vs. DCIT, Coimbatore

ITA 2570/CHNY/2016[2011-12]Status: DisposedITAT Chennai28 Sept 2022AY 2011-12

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…Arumugasamy & others 6.1 The ld.counsel for the assessee in view of the above grounds stated that the assessee’s petition may be admitted in view of the now settled position by Hon’ble Supreme Court in the case of CIT vs. Sinhgad Technical Education Society, 397 ITR 344 and PCIT vs. Meeta Gutgutia, 96 Taxmann.com 468, wherein it is held that search assessment completed in making the addition in the absence of any seized/incriminating material is bad in law. The ld.counsel for the assessee stated that in all these assessment years, in above appeals, search assessments as completed by the AO are bad in law for the…

DCIT, Coimbatore vs. O.Arumugasamy, Coimbatore

ITA 1833/CHNY/2015[2011-12]Status: DisposedITAT Chennai28 Sept 2022AY 2011-12

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…Arumugasamy & others 6.1 The ld.counsel for the assessee in view of the above grounds stated that the assessee’s petition may be admitted in view of the now settled position by Hon’ble Supreme Court in the case of CIT vs. Sinhgad Technical Education Society, 397 ITR 344 and PCIT vs. Meeta Gutgutia, 96 Taxmann.com 468, wherein it is held that search assessment completed in making the addition in the absence of any seized/incriminating material is bad in law. The ld.counsel for the assessee stated that in all these assessment years, in above appeals, search assessments as completed by the AO are bad in law for the…

DCIT, Coimbatore vs. O.Arumugasamy, Coimbatore

ITA 1398/CHNY/2015[2008-09]Status: DisposedITAT Chennai28 Sept 2022AY 2008-09

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…Arumugasamy & others 6.1 The ld.counsel for the assessee in view of the above grounds stated that the assessee’s petition may be admitted in view of the now settled position by Hon’ble Supreme Court in the case of CIT vs. Sinhgad Technical Education Society, 397 ITR 344 and PCIT vs. Meeta Gutgutia, 96 Taxmann.com 468, wherein it is held that search assessment completed in making the addition in the absence of any seized/incriminating material is bad in law. The ld.counsel for the assessee stated that in all these assessment years, in above appeals, search assessments as completed by the AO are bad in law for the…

DCIT, Coimbatore vs. O.Arumugasamy, Coimbatore

ITA 1011/CHNY/2015[2010-11]Status: DisposedITAT Chennai28 Sept 2022AY 2010-11

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…Arumugasamy & others 6.1 The ld.counsel for the assessee in view of the above grounds stated that the assessee’s petition may be admitted in view of the now settled position by Hon’ble Supreme Court in the case of CIT vs. Sinhgad Technical Education Society, 397 ITR 344 and PCIT vs. Meeta Gutgutia, 96 Taxmann.com 468, wherein it is held that search assessment completed in making the addition in the absence of any seized/incriminating material is bad in law. The ld.counsel for the assessee stated that in all these assessment years, in above appeals, search assessments as completed by the AO are bad in law for the…

DCIT, Coimbatore vs. A.Senthil Kumar, Coimbatore

ITA 1010/CHNY/2015[2010-11]Status: DisposedITAT Chennai28 Sept 2022AY 2010-11

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…Arumugasamy & others 6.1 The ld.counsel for the assessee in view of the above grounds stated that the assessee’s petition may be admitted in view of the now settled position by Hon’ble Supreme Court in the case of CIT vs. Sinhgad Technical Education Society, 397 ITR 344 and PCIT vs. Meeta Gutgutia, 96 Taxmann.com 468, wherein it is held that search assessment completed in making the addition in the absence of any seized/incriminating material is bad in law. The ld.counsel for the assessee stated that in all these assessment years, in above appeals, search assessments as completed by the AO are bad in law for the…

DCIT, Coimbatore vs. Senthil Enterprises, Coimbatore

ITA 709/CHNY/2014[2010-11]Status: DisposedITAT Chennai28 Sept 2022AY 2010-11

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…Arumugasamy & others 6.1 The ld.counsel for the assessee in view of the above grounds stated that the assessee’s petition may be admitted in view of the now settled position by Hon’ble Supreme Court in the case of CIT vs. Sinhgad Technical Education Society, 397 ITR 344 and PCIT vs. Meeta Gutgutia, 96 Taxmann.com 468, wherein it is held that search assessment completed in making the addition in the absence of any seized/incriminating material is bad in law. The ld.counsel for the assessee stated that in all these assessment years, in above appeals, search assessments as completed by the AO are bad in law for the…

DCIT, Coimbatore vs. Shri T.M.Muthukumar, Coimbatore

ITA 150/CHNY/2013[2005-06]Status: DisposedITAT Chennai28 Sept 2022AY 2005-06

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…Arumugasamy & others 6.1 The ld.counsel for the assessee in view of the above grounds stated that the assessee’s petition may be admitted in view of the now settled position by Hon’ble Supreme Court in the case of CIT vs. Sinhgad Technical Education Society, 397 ITR 344 and PCIT vs. Meeta Gutgutia, 96 Taxmann.com 468, wherein it is held that search assessment completed in making the addition in the absence of any seized/incriminating material is bad in law. The ld.counsel for the assessee stated that in all these assessment years, in above appeals, search assessments as completed by the AO are bad in law for the…

DCIT, Coimbatore vs. Shri O.Arumugasamy, Coimbatore

ITA 144/CHNY/2013[2009-10]Status: DisposedITAT Chennai28 Sept 2022AY 2009-10

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…Arumugasamy & others 6.1 The ld.counsel for the assessee in view of the above grounds stated that the assessee’s petition may be admitted in view of the now settled position by Hon’ble Supreme Court in the case of CIT vs. Sinhgad Technical Education Society, 397 ITR 344 and PCIT vs. Meeta Gutgutia, 96 Taxmann.com 468, wherein it is held that search assessment completed in making the addition in the absence of any seized/incriminating material is bad in law. The ld.counsel for the assessee stated that in all these assessment years, in above appeals, search assessments as completed by the AO are bad in law for the…

DCIT, Coimbatore vs. Shri O.Arumugasamy, Coimbatore

ITA 143/CHNY/2013[2008-09]Status: DisposedITAT Chennai28 Sept 2022AY 2008-09

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…Arumugasamy & others 6.1 The ld.counsel for the assessee in view of the above grounds stated that the assessee’s petition may be admitted in view of the now settled position by Hon’ble Supreme Court in the case of CIT vs. Sinhgad Technical Education Society, 397 ITR 344 and PCIT vs. Meeta Gutgutia, 96 Taxmann.com 468, wherein it is held that search assessment completed in making the addition in the absence of any seized/incriminating material is bad in law. The ld.counsel for the assessee stated that in all these assessment years, in above appeals, search assessments as completed by the AO are bad in law for the…