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

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 287/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)…

Prashant Madhusudan Mahagaokar, Thane vs. DCIT CC 2, Pune

In the result, appeal filed by the Appellant for Assessment Year

ITA 1243/MUM/2020[2007-08]Status: DisposedITAT Mumbai25 Aug 2022AY 2007-08
Section 143(3)Section 153ASection 250

…any incriminating material found during search. The aforesaid view stands approved by the Hon‟ble Supreme Court in the case of CIT vs. Sinhgad Technical Education Society and Others vide judgment dated 29.08.2017 in Civil Appeal No. 11080 of 2017, reported in 397 ITR 344 (SC). We note that the material relied upon by the Revenue was found during search on SMC Infrastructure Private Limited and not during search on the Appellant. Such material has a bearing on the assessment of income in the hands of the SMC Infrastructure Private Limited. The Appellant was director of the SMC Infrastructure Private Limited and wa…

DCIT, CC-01, New Delhi vs. D.L.Heera Bhai Jewellery Arcade Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 700/DEL/2021[2016-17]Status: DisposedITAT Delhi25 Aug 2022AY 2016-17

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Wadhwa AdvFor Respondent: Shri Rajesh Kumar, CIT-DR
Section 132Section 132(4)Section 133ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘H’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 700/DEL/2021 [A.Y 2016-17) The Dy. C.I.T Vs. D.L. Heera Bhai Jewellery Arcade Central Circle – 1 F – 123, Main Market New Delhi Rajouri Garden, New Delhi PAN: AADCD 7804 P (Applicant) (Respondent) Assessee By : Shri Ajay Wadhwa Adv Ms. Bharti Sharma, CA Department By : Shri Rajesh Kumar, CIT-DR Date of Hearing : 25.08.2022 Date of Pronouncement : 25.08.2022 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the Revenue is preferred ag…

Deputy Commissioner of Income Tax, Central Circle-3, Jaipur vs. M/S N. M. Agrofood Products Pvt. Ltd., Sriganganagar

In the result the appeal of the revenue is dismissed

ITA 53/JPR/2022[2012-13]Status: DisposedITAT Jaipur24 Aug 2022AY 2012-13
For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) a
Section 132Section 143(2)Section 143(3)Section 153ASection 68

…r section 153A of the Act which are contrary to and/or not disclosed during the regular assessment proceedings." 74 DCIT vs. M/s N. M. Agrofood Products Pvt. Ltd. (xvi) Recently Hon'ble Supreme Court vide order dated 02-07-2018 in Meeta Gutgutia Vs. Pr CIT (96 Taxmann.com 468) have held that Invocation of section 153A to re-open concluded assessments of assessment years earlier to year of search was not justified in absence of incriminating material found during search qua each such earlier assessment year. The head note of the judgment is as under: Section 153A of the Income-tax Act, 1961 Search and seizure (G…

Classic Networks Pvt. Ltd., Rajkot-Gujarat 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 217/RJT/2015[2006-07]Status: DisposedITAT Rajkot10 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 801A(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 216 & 217 /Rjt/2015 Assessment Year 2005-06 & 2006-07 Classic Networks Pvt. Ltd. The Dy. CIT, 7/A, Nandi Park, Central Circle-2, Snehpriya, Nr. IOC Vs Rajkot Quarter, Kalawad Road, (Respondent) Rajkot PAN: AABCC8197Q (Appellant) ITA Nos. 203 & 211 /Rjt/2015 Assessment Year 2005-06 & 2006-07 The ACIT, Classic Networks Pvt. Central Circle-2, Ltd. 7/A, Nandi Park, Rajkot Vs Snehpriya, Nr. IOC (Appellant) Quarter, Kalawad Road, Rajkot PAN: AABCC8197Q (R…

Classic Networks Pvt. Ltd., Rajkot-Gujarat 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 216/RJT/2015[2005-06]Status: DisposedITAT Rajkot10 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 801A(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 216 & 217 /Rjt/2015 Assessment Year 2005-06 & 2006-07 Classic Networks Pvt. Ltd. The Dy. CIT, 7/A, Nandi Park, Central Circle-2, Snehpriya, Nr. IOC Vs Rajkot Quarter, Kalawad Road, (Respondent) Rajkot PAN: AABCC8197Q (Appellant) ITA Nos. 203 & 211 /Rjt/2015 Assessment Year 2005-06 & 2006-07 The ACIT, Classic Networks Pvt. Central Circle-2, Ltd. 7/A, Nandi Park, Rajkot Vs Snehpriya, Nr. IOC (Appellant) Quarter, Kalawad Road, Rajkot PAN: AABCC8197Q (R…

The ACIT, Cen. Cir.-2, Rajkot-Gujarat vs. M/S. Classic Network Pvt. Ltd., Rajkot-Gujarat

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

ITA 211/RJT/2015[2005-06]Status: DisposedITAT Rajkot10 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 801A(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 216 & 217 /Rjt/2015 Assessment Year 2005-06 & 2006-07 Classic Networks Pvt. Ltd. The Dy. CIT, 7/A, Nandi Park, Central Circle-2, Snehpriya, Nr. IOC Vs Rajkot Quarter, Kalawad Road, (Respondent) Rajkot PAN: AABCC8197Q (Appellant) ITA Nos. 203 & 211 /Rjt/2015 Assessment Year 2005-06 & 2006-07 The ACIT, Classic Networks Pvt. Central Circle-2, Ltd. 7/A, Nandi Park, Rajkot Vs Snehpriya, Nr. IOC (Appellant) Quarter, Kalawad Road, Rajkot PAN: AABCC8197Q (R…

The ACIT, Cen. Cir.-2, Rajkot-Gujarat vs. M/S. Classic Network Pvt. Ltd., Rajkot-Gujarat

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

ITA 203/RJT/2015[2006-07]Status: DisposedITAT Rajkot10 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 801A(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 216 & 217 /Rjt/2015 Assessment Year 2005-06 & 2006-07 Classic Networks Pvt. Ltd. The Dy. CIT, 7/A, Nandi Park, Central Circle-2, Snehpriya, Nr. IOC Vs Rajkot Quarter, Kalawad Road, (Respondent) Rajkot PAN: AABCC8197Q (Appellant) ITA Nos. 203 & 211 /Rjt/2015 Assessment Year 2005-06 & 2006-07 The ACIT, Classic Networks Pvt. Central Circle-2, Ltd. 7/A, Nandi Park, Rajkot Vs Snehpriya, Nr. IOC (Appellant) Quarter, Kalawad Road, Rajkot PAN: AABCC8197Q (R…

DCIT, Central Circle- I, Noida vs. Mds Catering Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 5790/DEL/2018[2009-10]Status: DisposedITAT Delhi08 Aug 2022AY 2009-10

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

For Appellant: Dr. Ram Samujh, AdvFor Respondent: Shri Vivek Sharma, CIT-DR
Section 132Section 153C

…acted by the ld. CIT(A) at page 5 of his order. 8. After considering the remand report and the submissions of the assessee, the ld. CIT(A) was convinced that the ratio laid down by the Hon'ble Supreme Court in the case of Singhad Technical Education Society 397 ITR 344 squarely apply on the facts of the case and further drawing support from the decision of the Hon'ble Delhi High Court in the case of Index Security Pvt Ltd 86 Taxmann.com 84, the ld. CIT(A) categorically decided the appeal in favour of the assessee by holding that the entire assessment is devoid of any incriminating material found at the time…

Sanbtosh Hospital P.Ltd, Ghaziabad vs. ACIT, Central Circle-6, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 282/DEL/2020[2014-15]Status: DisposedITAT Delhi03 Aug 2022AY 2014-15

Bench: Sh. T.S Kapoor & Sh. Chandra Mohan Gargassessment Year: 2014-15 Santosh Hospital P. Ltd. Acit No.1, Santosh Nagar, Vs Central Circle -6 Pratap Vihar, Ghaziabad New Delhi Pan No.Aabcs2244J (Appellant) (Respondent)

Section 139Section 143Section 153Section 153C

…IN THE INCOME TAX APPLLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. T.S KAPOOR, ACCOUNTANT MEMBER AND SH. CHANDRA MOHAN GARG, JUDICIAL MEMBER Assessment Year: 2014-15 Santosh Hospital P. Ltd. ACIT No.1, Santosh Nagar, Vs Central Circle -6 Pratap Vihar, Ghaziabad New Delhi PAN No.AABCS2244J (APPELLANT) (RESPONDENT) Appellant by Sh. S. K. Gupta, CA Respondent by Sh. H. K. Choudhary, CIT DR Date of hearing: 30/06/2022 Date of Pronouncement: 03/08/2022 ORDER PER C.M.GARG JM: This appeal by the assessee is preferred against the order of the CIT(A)-24, New Delhi dated 14.10.2019 pertaining to A.Y. 2014-15.…

V.Natarajan, Rasipuram vs. ACIT Central Circle, Salem

In the result, the appeals of the assessee are allowed

ITA 466/CHNY/2021[2014-15]Status: DisposedITAT Chennai06 Jul 2022AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

For Appellant: Shri T.S. Lakshmi Venkatraman, F.C.A ""For Respondent: Shri M. Rajan,CIT
Section 153ASection 15ASection 263

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 463, 464, 465 & 466 /CHNY/2021 िनधा"रण वष" /Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 Shri V. Natarajan, The ACIT, No.64C, Rotary Nagar, v. Central Circle, Rasipuram – 637 408. Salem. PAN: ACGPN 1477Q (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri T.S. Lakshmi Venkatraman, F.C.A ""यथ" क" ओर से/Respondent by : S…

V.Natarajan, Rasipuram vs. ACIT Central Circle, Salem

In the result, the appeals of the assessee are allowed

ITA 465/CHNY/2021[2013-14]Status: DisposedITAT Chennai06 Jul 2022AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

For Appellant: Shri T.S. Lakshmi Venkatraman, F.C.A ""For Respondent: Shri M. Rajan,CIT
Section 153ASection 15ASection 263

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 463, 464, 465 & 466 /CHNY/2021 िनधा"रण वष" /Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 Shri V. Natarajan, The ACIT, No.64C, Rotary Nagar, v. Central Circle, Rasipuram – 637 408. Salem. PAN: ACGPN 1477Q (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri T.S. Lakshmi Venkatraman, F.C.A ""यथ" क" ओर से/Respondent by : S…

V.Natarajan, Rasipuram vs. ACIT Central Circle, Salem

In the result, the appeals of the assessee are allowed

ITA 464/CHNY/2021[2012-13]Status: DisposedITAT Chennai06 Jul 2022AY 2012-13

Bench: Shri Mahavir Singhand Shri G. Manjunatha

For Appellant: Shri T.S. Lakshmi Venkatraman, F.C.A ""For Respondent: Shri M. Rajan,CIT
Section 153ASection 15ASection 263

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 463, 464, 465 & 466 /CHNY/2021 िनधा"रण वष" /Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 Shri V. Natarajan, The ACIT, No.64C, Rotary Nagar, v. Central Circle, Rasipuram – 637 408. Salem. PAN: ACGPN 1477Q (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri T.S. Lakshmi Venkatraman, F.C.A ""यथ" क" ओर से/Respondent by : S…

V.Natarajan, Rasipuram vs. ACIT Central Circle, Salem

In the result, the appeals of the assessee are allowed

ITA 463/CHNY/2021[2011-12]Status: DisposedITAT Chennai06 Jul 2022AY 2011-12

Bench: Shri Mahavir Singhand Shri G. Manjunatha

For Appellant: Shri T.S. Lakshmi Venkatraman, F.C.A ""For Respondent: Shri M. Rajan,CIT
Section 153ASection 15ASection 263

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 463, 464, 465 & 466 /CHNY/2021 िनधा"रण वष" /Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 Shri V. Natarajan, The ACIT, No.64C, Rotary Nagar, v. Central Circle, Rasipuram – 637 408. Salem. PAN: ACGPN 1477Q (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri T.S. Lakshmi Venkatraman, F.C.A ""यथ" क" ओर से/Respondent by : S…

DCIT, Central Circle, Ajmer vs. M/S Silvertoss Commodities Pvt. Ltd., Kolkata

The appeals of the revenue stand dismissed and the cross objections of the assessee are partly allowed

ITA 86/JPR/2022[2012-13]Status: DisposedITAT Jaipur30 Jun 2022AY 2012-13

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 86/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2012-13. cuke Dy. Commissioner of Income-tax, M/s.Silvertoss Commodities Pvt. Ltd., Vs. Central Circle, 29 A, Weston Street, Ajmer. Kolkata. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AALCS 2755 G vihykFkhZ@Appellant izR;FkhZ@Respondent C.O. No. 5/JP/2022 (Arising in vk;dj vihy la-@ITA No. 86/J…

Sanjeev Kumar Khatri, New Delhi vs. ITO, Ward- II(3), Faridabad

Appeals are allowed for statistical purposes

ITA 445/DEL/2019[2008-09]Status: DisposedITAT Delhi30 Jun 2022AY 2008-09

Bench: Sh. T. S. Kapoor & Sh. C. M. Garg

For Appellant: Sh. Rakesh Gupta, Adv. & Sh. SomilFor Respondent: Sh. H.K.Choudhary, CIT-DR
Section 144Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. T. S. KAPOOR, ACCOUNTANT MEMBER AND SH. C. M. GARG, JUDICIAL MEMBER ITA No. 3282/Del/2017 : Asstt. Year : 2007-08 ITA No. 3283/Del/2017 : Asstt. Year : 2008-09 Sh. Sanjeev Kumar Khatri Vs ITO 501/7, Close North Ward-II(4) Nirvana Country, Gurgaon Faridabad PAN : AKNPK5470F (APPELLANT) (RESPONDENT) PAN No. AHFPK5915J ITA No. 445/Del/2019 : Asstt. Year : 2008-09 Sh. Sanjeev Kumar Khatri Vs ITO 501/7, Close North Ward-II(3) Nirvana Country, Gurgaon Faridabad PAN : AKNPK5470F (APPELLANT) (RESPONDENT) PAN No. AHFPK5915J Assessee by : Sh.…

Sh. Sanjeev Kumar Khatri, New Delhi vs. ITO, Faridabad

Appeals are allowed for statistical purposes

ITA 3283/DEL/2017[2008-09]Status: DisposedITAT Delhi30 Jun 2022AY 2008-09

Bench: Sh. T. S. Kapoor & Sh. C. M. Garg

For Appellant: Sh. Rakesh Gupta, Adv. & Sh. SomilFor Respondent: Sh. H.K.Choudhary, CIT-DR
Section 144Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. T. S. KAPOOR, ACCOUNTANT MEMBER AND SH. C. M. GARG, JUDICIAL MEMBER ITA No. 3282/Del/2017 : Asstt. Year : 2007-08 ITA No. 3283/Del/2017 : Asstt. Year : 2008-09 Sh. Sanjeev Kumar Khatri Vs ITO 501/7, Close North Ward-II(4) Nirvana Country, Gurgaon Faridabad PAN : AKNPK5470F (APPELLANT) (RESPONDENT) PAN No. AHFPK5915J ITA No. 445/Del/2019 : Asstt. Year : 2008-09 Sh. Sanjeev Kumar Khatri Vs ITO 501/7, Close North Ward-II(3) Nirvana Country, Gurgaon Faridabad PAN : AKNPK5470F (APPELLANT) (RESPONDENT) PAN No. AHFPK5915J Assessee by : Sh.…

Sh. Sanjeev Kumar Khatri, New Delhi vs. ITO, Faridabad

Appeals are allowed for statistical purposes

ITA 3282/DEL/2017[2007-08]Status: DisposedITAT Delhi30 Jun 2022AY 2007-08

Bench: Sh. T. S. Kapoor & Sh. C. M. Garg

For Appellant: Sh. Rakesh Gupta, Adv. & Sh. SomilFor Respondent: Sh. H.K.Choudhary, CIT-DR
Section 144Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. T. S. KAPOOR, ACCOUNTANT MEMBER AND SH. C. M. GARG, JUDICIAL MEMBER ITA No. 3282/Del/2017 : Asstt. Year : 2007-08 ITA No. 3283/Del/2017 : Asstt. Year : 2008-09 Sh. Sanjeev Kumar Khatri Vs ITO 501/7, Close North Ward-II(4) Nirvana Country, Gurgaon Faridabad PAN : AKNPK5470F (APPELLANT) (RESPONDENT) PAN No. AHFPK5915J ITA No. 445/Del/2019 : Asstt. Year : 2008-09 Sh. Sanjeev Kumar Khatri Vs ITO 501/7, Close North Ward-II(3) Nirvana Country, Gurgaon Faridabad PAN : AKNPK5470F (APPELLANT) (RESPONDENT) PAN No. AHFPK5915J Assessee by : Sh.…

Orissa Cricket Association, Cuttack vs. Assistant Commissioner of Income Tax (Exemption), Bhubaneswar

In the result, appeal filed by the assessee is allowed

ITA 177/CTK/2020[2001-02]Status: HeardITAT Cuttack20 Jun 2022AY 2001-02

Bench: Shri George Mathan & Shri Arun Khodpiaorissa Cricket Association, Barabati Statidum, Cuttack Pan No.Aaaao 0319 F …………….. Assessee Versus Acit (Exemptions), Bhubaneswar ………………Revenue

Section 153ASection 153C

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Orissa Cricket Association, Barabati Statidum, Cuttack PAN No.AAAAO 0319 F …………….. Assessee Versus ACIT (Exemptions), Bhubaneswar ………………Revenue Shri S.K.Sarangi, CA and Shri Digant Das, Advocate for the assessee Shri M.K.Gautam, CIT-DR for the Revenue Date of Hearing : 20/06/2022 Date of Pronouncement : 20/06/2022 आदेश / O R D E R Per Bench : This is an appeal…

Dy CIT CC-1(2), Mumbai vs. M/S. Hiranandani Palace Gardens P. Ltd.(in Liquidation Through Ms. Chetna P. Sutaria, Official Liquidator), Mumbai

Appeal of the Revenue is dismissed

ITA 557/MUM/2021[2009-10]Status: DisposedITAT Mumbai13 Jun 2022AY 2009-10

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.313/मुं/2021 ("न.व. 2008-09) आअसं.557/मुं/2021 ("न.व. 2009-10) आअसं.556/मुं/2021 ("न.व. 2010-11) आअसं.555/मुं/2021 ("न.व. 2011-12) आअसं.553/मुं/2021 ("न.व. 2012-13) Dy. Commissioner Of Income Tax, Central Circle -1(2), Mumbai, 906, 9Th Floor, Pratistha Bhavan, Old Cgo Bldg. (Annexe), Mk Road, Mumbai 400 020 ...... अपीलाथ" /Appellant बनाम Vs. M/S. Hiranandani Palace Gardens Pvt. Ltd. (In Liquidation Through Ms. Chetna P. Sutaria, Official Liquidator), C-8,9 & 10, Satyam Shopping Centre, Mez Floor, Mg Road, Ghatkopar(E), Mumbai – 400 077 Pan: Aaccc-8862-H ..... ""तवाद"/Respondent

For Appellant: Ms. Kinjal BhutaFor Respondent: Shri Ajay Chandra
Section 132Section 133ASection 153ASection 153C

…on note held the assessment bad in law. The Hon’ble High Court upheld the order of Tribunal. Thereafter, the Hon’ble Supreme Court of India affirmed the view of Tribunal in an appeal filed by the Revenue in CIT vs. Sinhgad Technical Education Society reported 397 ITR 344/ 250 Taxman 225. The Hon’ble Apex Court held: “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 materia…