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

ACIT, CC-4, Jaipur vs. Smt. Sunita Agarwal, Jaipur

In the result appeals of the revenue are dismissed

ITA 157/JPR/2020[2014-15]Status: DisposedITAT Jaipur26 Sept 2022AY 2014-15
For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri P.R. Meena (Pr.CIT)
Section 115BSection 127Section 132Section 133ASection 143(2)Section 153ASection 68Section 69C

…st the revenue in Meeta Gutgutia is settled because the SLP has already been admitted by SC for hearing on the same question in several other cases such as Continental warehousing, Best Infrastructure(supra). Further, Supreme Court in Sinhgad Tech Edu Society 397 ITR 344(SC) held that no notice u/s 153C could be invoked unless there was incriminating material is also of no consequence as the provisions of section 153C has been amended w.e.f 1/4/2005 and that the decision of Sinhgad Tech Edu society was for period prior to1/4/2005. 1.6 The sum and substance of all the decisions above could only indicate that the q…

ACIT, CC-4, Jaipur vs. Smt. Sunita Agarwal, Jaipur

In the result appeals of the revenue are dismissed and the cross

ITA 156/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

…st the revenue in Meeta Gutgutia is settled because the SLP has already been admitted by SC for hearing on the same question in several other cases such as Continental warehousing, Best Infrastructure(supra). Further, Supreme Court in Sinhgad Tech Edu Society 397 ITR 344(SC) held that no notice u/s 153C could be invoked unless there was incriminating material is also of no consequence as the provisions of section 153C has been amended w.e.f 1/4/2005 and that the decision of Sinhgad Tech Edu society was for period prior to1/4/2005. 1.6 The sum and substance of all the decisions above could only indicate that the q…

ACIT, CC-4, Jaipur vs. Shri Mukut Behari Agarwal, Jaipur

In the result appeals of the revenue are dismissed

ITA 155/JPR/2020[2015-16]Status: DisposedITAT Jaipur26 Sept 2022AY 2015-16
For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri P.R. Meena (Pr.CIT)
Section 115BSection 127Section 132Section 133ASection 143(2)Section 153ASection 68Section 69C

…st the revenue in Meeta Gutgutia is settled because the SLP has already been admitted by SC for hearing on the same question in several other cases such as Continental warehousing, Best Infrastructure(supra). Further, Supreme Court in Sinhgad Tech Edu Society 397 ITR 344(SC) held that no notice u/s 153C could be invoked unless there was incriminating material is also of no consequence as the provisions of section 153C has been amended w.e.f 1/4/2005 and that the decision of Sinhgad Tech Edu society was for period prior to1/4/2005. 1.6 The sum and substance of all the decisions above could only indicate that the q…

ACIT, CC-4, Jaipur vs. Shri Mukut Behari Agarwal, Jaipur

In the result appeals of the revenue are dismissed and the cross

ITA 153/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

…st the revenue in Meeta Gutgutia is settled because the SLP has already been admitted by SC for hearing on the same question in several other cases such as Continental warehousing, Best Infrastructure(supra). Further, Supreme Court in Sinhgad Tech Edu Society 397 ITR 344(SC) held that no notice u/s 153C could be invoked unless there was incriminating material is also of no consequence as the provisions of section 153C has been amended w.e.f 1/4/2005 and that the decision of Sinhgad Tech Edu society was for period prior to1/4/2005. 1.6 The sum and substance of all the decisions above could only indicate that the q…

ACIT, CC-4, Jaipur vs. Shri Mukut Behari Agarwal, Jaipur

In the result appeals of the revenue are dismissed and the cross

ITA 152/JPR/2020[2010-11]Status: DisposedITAT Jaipur26 Sept 2022AY 2010-11

…st the revenue in Meeta Gutgutia is settled because the SLP has already been admitted by SC for hearing on the same question in several other cases such as Continental warehousing, Best Infrastructure(supra). Further, Supreme Court in Sinhgad Tech Edu Society 397 ITR 344(SC) held that no notice u/s 153C could be invoked unless there was incriminating material is also of no consequence as the provisions of section 153C has been amended w.e.f 1/4/2005 and that the decision of Sinhgad Tech Edu society was for period prior to1/4/2005. 1.6 The sum and substance of all the decisions above could only indicate that the q…

Pr. Commissioner of Income Tax (Central)-2 vs. Panchmukhi Management Services Pvt. Ltd

ITA/326/2022HC Delhi26 Sept 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 132Section 153ASection 153C

…10-11 to 2015-16. 7. Perusal of the satisfaction note reveals that no document pertaining to Assessment Year 2011-12 was seized during search. The Supreme Court in Commissioner of Income Tax-III, Pune Vs. Sinhgad Technical Education Society reported in [2017] 397 ITR 344 has held that seized material can be considered to be incriminating in terms of Section 153C of the Act only if the said material pertains to the Assesssment Years in question. 8. With respect to Assessment Years 2010-11 & 2012-13, this Court is of the view that the recovery of the annual report and the share certificate of the Petitioner from pr…

Shri Mukesh Agarwal, Chennai vs. DCIT, CC-3(2), Chennai

In the result, appeal filed by the assessee is allowed

ITA 3093/CHNY/2019[2011-12]Status: DisposedITAT Chennai07 Sept 2022AY 2011-12

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.3093/Chny/2019 िनधा"रण वष" /Assessment Year: 2011-12 V. Mr.Mukesh Agarwal, The Dy. Commissioner- No.127A, Brickline Road, Flat 3181, Of Income Tax, Tvh Kumbini Square, 18Th Floor, Central Circle-3(2), 3Rd Block, Purasawalkam, Chennai. Chennai-600 010. [Pan: Aafpk 6968 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S.Sridhar, AdvFor Respondent: Mr.Guru Bashyam, CIT
Section 132Section 143(3)Section 153ASection 68

…hennai Bench in the case of Smt.Rita Agarwal &Others v. DCIT in ITA No.3263/Chny/2019, where an identical issue has been considered by the Tribunal and also by following the decision of the Hon’ble Supreme Court in the case of PCIT vs. Meeta Gutgutia [2018] 96 Taxmann.com 468 (SC) held that no addition can be made in the assessments framed u/s.153A of the Act, in the absence of any incriminating material found as a result of search. Mr.Mukesh Agarwal :: 7 :: 6. The Ld.DR, on the other hand, supporting the order of the Ld.CIT(A), submitted that there is no merit in the arguments of the ld. Counsel for the as…

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Tumu Rajkumar, Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1555/HYD/2019[2015-16]Status: DisposedITAT Hyderabad30 Aug 2022AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos.1398 to 1402/Hyd/2019 and ITA 1555/Hyd/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Central Circle-1(1) Vs Tumu Rajkumar Block-A, Room No.6, S/o Sri Tumu Sri Ramulu 7th Floor, R/o D.No.8-2- Aaykar Bhawan. 283/82/NG/39, Hyderabad-500 001. Road No.65, Nandagiri Hills, Jubilee Hills, Hyderabad-500 033 PAN: ACAPT4169M (Appellant) (Respondent) Assessment Year: 2015-16 Tumu Rajkumar Vs ACIT, Central Circle-1(1) S/o Sri Tumu Sri Ramulu Block-A, Room No.6,…

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Tumu Rajkumar, Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1402/HYD/2019[2016-17]Status: DisposedITAT Hyderabad30 Aug 2022AY 2016-17

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos.1398 to 1402/Hyd/2019 and ITA 1555/Hyd/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Central Circle-1(1) Vs Tumu Rajkumar Block-A, Room No.6, S/o Sri Tumu Sri Ramulu 7th Floor, R/o D.No.8-2- Aaykar Bhawan. 283/82/NG/39, Hyderabad-500 001. Road No.65, Nandagiri Hills, Jubilee Hills, Hyderabad-500 033 PAN: ACAPT4169M (Appellant) (Respondent) Assessment Year: 2015-16 Tumu Rajkumar Vs ACIT, Central Circle-1(1) S/o Sri Tumu Sri Ramulu Block-A, Room No.6,…

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Tumu Rajkumar, Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1401/HYD/2019[2014-15]Status: DisposedITAT Hyderabad30 Aug 2022AY 2014-15

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos.1398 to 1402/Hyd/2019 and ITA 1555/Hyd/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Central Circle-1(1) Vs Tumu Rajkumar Block-A, Room No.6, S/o Sri Tumu Sri Ramulu 7th Floor, R/o D.No.8-2- Aaykar Bhawan. 283/82/NG/39, Hyderabad-500 001. Road No.65, Nandagiri Hills, Jubilee Hills, Hyderabad-500 033 PAN: ACAPT4169M (Appellant) (Respondent) Assessment Year: 2015-16 Tumu Rajkumar Vs ACIT, Central Circle-1(1) S/o Sri Tumu Sri Ramulu Block-A, Room No.6,…

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Tumu Rajkumar, Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1400/HYD/2019[2013-14]Status: DisposedITAT Hyderabad30 Aug 2022AY 2013-14

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos.1398 to 1402/Hyd/2019 and ITA 1555/Hyd/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Central Circle-1(1) Vs Tumu Rajkumar Block-A, Room No.6, S/o Sri Tumu Sri Ramulu 7th Floor, R/o D.No.8-2- Aaykar Bhawan. 283/82/NG/39, Hyderabad-500 001. Road No.65, Nandagiri Hills, Jubilee Hills, Hyderabad-500 033 PAN: ACAPT4169M (Appellant) (Respondent) Assessment Year: 2015-16 Tumu Rajkumar Vs ACIT, Central Circle-1(1) S/o Sri Tumu Sri Ramulu Block-A, Room No.6,…

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Tumu Rajkumar, Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1399/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos.1398 to 1402/Hyd/2019 and ITA 1555/Hyd/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Central Circle-1(1) Vs Tumu Rajkumar Block-A, Room No.6, S/o Sri Tumu Sri Ramulu 7th Floor, R/o D.No.8-2- Aaykar Bhawan. 283/82/NG/39, Hyderabad-500 001. Road No.65, Nandagiri Hills, Jubilee Hills, Hyderabad-500 033 PAN: ACAPT4169M (Appellant) (Respondent) Assessment Year: 2015-16 Tumu Rajkumar Vs ACIT, Central Circle-1(1) S/o Sri Tumu Sri Ramulu Block-A, Room No.6,…

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Tumu Rajkumar, Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1398/HYD/2019[2011-12]Status: DisposedITAT Hyderabad30 Aug 2022AY 2011-12

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos.1398 to 1402/Hyd/2019 and ITA 1555/Hyd/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Central Circle-1(1) Vs Tumu Rajkumar Block-A, Room No.6, S/o Sri Tumu Sri Ramulu 7th Floor, R/o D.No.8-2- Aaykar Bhawan. 283/82/NG/39, Hyderabad-500 001. Road No.65, Nandagiri Hills, Jubilee Hills, Hyderabad-500 033 PAN: ACAPT4169M (Appellant) (Respondent) Assessment Year: 2015-16 Tumu Rajkumar Vs ACIT, Central Circle-1(1) S/o Sri Tumu Sri Ramulu Block-A, Room No.6,…

Tumu Rajkumar, Hyderabad vs. Asst.Commissioner of Income Tax, Central Circle-1(1), Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1371/HYD/2019[2015-16]Status: DisposedITAT Hyderabad30 Aug 2022AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos.1398 to 1402/Hyd/2019 and ITA 1555/Hyd/2019 Assessment Years: 2011-12 to 2016-17 ACIT, Central Circle-1(1) Vs Tumu Rajkumar Block-A, Room No.6, S/o Sri Tumu Sri Ramulu 7th Floor, R/o D.No.8-2- Aaykar Bhawan. 283/82/NG/39, Hyderabad-500 001. Road No.65, Nandagiri Hills, Jubilee Hills, Hyderabad-500 033 PAN: ACAPT4169M (Appellant) (Respondent) Assessment Year: 2015-16 Tumu Rajkumar Vs ACIT, Central Circle-1(1) S/o Sri Tumu Sri Ramulu Block-A, Room No.6,…

ACIT Circlie-19, New Delhi vs. Pawan Kansal, New Delhi

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

ITA 5110/DEL/2019[2010-11]Status: DisposedITAT Delhi30 Aug 2022AY 2010-11

Bench: Shri C.M. Garg & Shri Pradip Kumar Kediaassessment Year: 2010-11 Acit, Vs. Pawan Kansal, Circle-19, A-7, Antriksh Apartment, New Delhi. Plot No.D-3, Sector-14, New Delhi. Pan: Ahepk0574C

For Appellant: Shri Ved Jain, CA &For Respondent: Ms Sapna Bhatia, CIT, DR
Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : F : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 2010-11 ACIT, Vs. Pawan Kansal, Circle-19, A-7, Antriksh Apartment, New Delhi. Plot No.D-3, Sector-14, New Delhi. PAN: AHEPK0574C (Appellant) (Respondent) Assessee by : Shri Ved Jain, CA & Ms Supriya Mehta, CA Revenue by : Ms Sapna Bhatia, CIT, DR Date of Hearing : 23.08.2022 Date of Pronouncement : 30.08.2022 ORDER PER C.M. GARG, JM: This appeal has been filed by the Revenue against the order of the CIT(A)- 27, New Delhi, dated 18.03.2019 relati…

M/S. Dharam Impex, Surat vs. The Dy. CIT, Central Circle-4, Surat

In the result, the appeal of the assessee for AY 2008-09 in ITA No

ITA 1580/AHD/2017[2014-15]Status: DisposedITAT Surat26 Aug 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A Nos.288 To 293/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2014-15) (Physical Court Hearing) M/S Kangan Jewels Pvt. Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadck 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./It(Ss)A Nos.306 To 311/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1579/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Maniprabha Impex Pvt.Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm 6219 L अपीलाथ" /Appellant) ""यथ" /Respondent) आयकर अपीलसं./It(Ss)A Nos.312 To 317/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1580/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Dharam Impex Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffd 2692 C अपीलाथ" /Appellant) ""यथ" /Respondent)

Section 144Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपीलसं./IT(SS)A Nos.288 to 293/AHD/2017 ("नधा"रणवष" / Assessment Years: (2009-10 to 2014-15) (Physical Court Hearing) M/s Kangan Jewels Pvt. Ltd. Deputy Commissioner of C/o 106, Saryu Chambers, Income-tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCK 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./IT(SS)A Nos.306 to 311/AHD/2017 ("नधा"रणवष" / Assessment Years: (2008-09 to 2013-14) आयकर अपीलसं./ITA Nos.1579/AHD/2017 ("नधा"रणवष" / Asse…

M/S. Maniprabha Impex Pvt. Ltd., Surat vs. The Dy. CIT, Central Circle-4, Surat

In the result, the appeal of the assessee for AY 2008-09 in ITA No

ITA 1579/AHD/2017[2014-15]Status: DisposedITAT Surat26 Aug 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A Nos.288 To 293/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2014-15) (Physical Court Hearing) M/S Kangan Jewels Pvt. Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadck 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./It(Ss)A Nos.306 To 311/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1579/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Maniprabha Impex Pvt.Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm 6219 L अपीलाथ" /Appellant) ""यथ" /Respondent) आयकर अपीलसं./It(Ss)A Nos.312 To 317/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1580/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Dharam Impex Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffd 2692 C अपीलाथ" /Appellant) ""यथ" /Respondent)

Section 144Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपीलसं./IT(SS)A Nos.288 to 293/AHD/2017 ("नधा"रणवष" / Assessment Years: (2009-10 to 2014-15) (Physical Court Hearing) M/s Kangan Jewels Pvt. Ltd. Deputy Commissioner of C/o 106, Saryu Chambers, Income-tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCK 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./IT(SS)A Nos.306 to 311/AHD/2017 ("नधा"रणवष" / Assessment Years: (2008-09 to 2013-14) आयकर अपीलसं./ITA Nos.1579/AHD/2017 ("नधा"रणवष" / Asse…

The ACIT, Cen. Cir.-2, Rajkot-Gujarat vs. M/S. Backbone Projects Ltd., Ahmedabad

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

ITA 341/RJT/2015[2006-07]Status: DisposedITAT Rajkot26 Aug 2022AY 2006-07
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 132Section 143(3)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 Nos. 287 & 288 /Rjt/2015 Assessment Year 2005-06 & 2006-07 Backbone Projects Ltd., The Dy. CIT, A-9, Kumud Apartment, Central Circle-2, Nr. Amco Bank, Stadium Vs Rajkot Circle, Ahmedabad (Respondent) PAN: AABCB1582E (Appellant) ITA Nos. 340 & 341 /Rjt/2015 Assessment Year 2005-06 & 2006-07 The ACIT, Backbone Projects Ltd., Central Circle-2, A-9, Kumud Apartment, Rajkot Vs Nr. Amco Bank, Stadium (Appellant) Circle, Ahmedabad PAN: AABCB1582E (Respondent)…

The ACIT, Cen. Cir.-2, Rajkot-Gujarat vs. M/S. Backbone Projects Ltd., Ahmedabad

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

ITA 340/RJT/2015[2005-06]Status: DisposedITAT Rajkot26 Aug 2022AY 2005-06
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 132Section 143(3)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 Nos. 287 & 288 /Rjt/2015 Assessment Year 2005-06 & 2006-07 Backbone Projects Ltd., The Dy. CIT, A-9, Kumud Apartment, Central Circle-2, Nr. Amco Bank, Stadium Vs Rajkot Circle, Ahmedabad (Respondent) PAN: AABCB1582E (Appellant) ITA Nos. 340 & 341 /Rjt/2015 Assessment Year 2005-06 & 2006-07 The ACIT, Backbone Projects Ltd., Central Circle-2, A-9, Kumud Apartment, Rajkot Vs Nr. Amco Bank, Stadium (Appellant) Circle, Ahmedabad PAN: AABCB1582E (Respondent)…

M/S Backbone Projects Limited., Ahmedabad vs. The Dy. Commr. of Income Tax, Cen. Cir.-2, Rajkot-Gujarat

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

ITA 288/RJT/2015[2006-07]Status: DisposedITAT Rajkot26 Aug 2022AY 2006-07
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 132Section 143(3)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 Nos. 287 & 288 /Rjt/2015 Assessment Year 2005-06 & 2006-07 Backbone Projects Ltd., The Dy. CIT, A-9, Kumud Apartment, Central Circle-2, Nr. Amco Bank, Stadium Vs Rajkot Circle, Ahmedabad (Respondent) PAN: AABCB1582E (Appellant) ITA Nos. 340 & 341 /Rjt/2015 Assessment Year 2005-06 & 2006-07 The ACIT, Backbone Projects Ltd., Central Circle-2, A-9, Kumud Apartment, Rajkot Vs Nr. Amco Bank, Stadium (Appellant) Circle, Ahmedabad PAN: AABCB1582E (Respondent)…