CIT v. Sinhgad Technical Education Society

397 ITR 344Supreme Court of India2017#22 most cited

What is CIT v. Sinhgad Technical Education Society authority for?

For assessments under Section 153C, a notice is legally unsustainable if there is no incriminating material correlated to the specific assessment years for which reassessment is sought.

1,589

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v. Sinhgad Technical Education Society · Section 153C · incriminating material · validity of notice 153C · search assessment · correlation of material to assessment year · assessment quashed · Section 153A · search and seizure · post-search assessment

Also reported as

96 Taxmann.com 468250 Taxmann 225297 CTR 441156 DTR 161

Sections most often in play

Section 153CSection 153ASection 143(3)Section 132Section 147Section 148Section 151Section 139

Issues it is cited on

abatement of assessmentcasus omissussection 153b(1)section 113section 158bdsection 153c(1)section 153a(1)(b)section 153(1)section 132(1)panchnamasection 153bstatement under section 132(4)

Judgments citing CIT v. Sinhgad Technical Education Society

Sri S.R. Ravishankar, Bangalore vs. Principal Commissioner of Income Tax (Central), Bangalore

In the result, the appeal is allowed

ITA 1013/BANG/2019[2011-12]Status: DisposedITAT Bangalore22 Feb 2022AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year :2011-12 Shri.S. R. Ravishankar, Vs. Pr. Commissioner Of Income Tax No.80, 1St Main, Between 3Rd & 4Th (Central), Cross, Chamrajpet, Bengaluru. Bengaluru – 560 018. Pan : Aclpr 5363 C Appellant Respondent Assessee By : Shri. S. Ramasubramanian, Ca Revenue By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 15.02.2022 Date Of Pronouncement : 22.02.2022 O R D E R

For Appellant: Shri. S. Ramasubramanian, CAFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 147Section 153ASection 263Section 50C

…ion that in respect of non-pending / unabated assessments, any addition can be made only on the basis of incriminating material in an assessment u/s 153A of the Act. It has been so held in the following decisions: a) CIT v. Sinhgad Technical Education Society 397 ITR 344 (SC) b) CIT Vs IBC Knowledge Park P. Ltd 385 ITR 346 (Kar) c) ACIT Vs Cornerstone Properties Pvt Ltd (ITA No. 1714 to 1717/Bang/2013) d) CIT Vs Kabul Chawla 380 ITR 573 (Del) e) Sree Lakshmi Venkateshwara Minerals v. DCIT 186 ITD 695 (Bang) (Para 31) 9. The Hon’ble Karnataka High Court in the case of Canara Housing Development Co., (2014) 49 tax…

DCIT, New Delhi vs. M/S Acme Computers Ltd., New Delhi

In the result, the cross objection of the assessee in CO No

ITA 1732/DEL/2011[2004-05]Status: DisposedITAT Delhi21 Feb 2022AY 2004-05

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

For Appellant: Shri Rajeev Saxena, AdvFor Respondent: Shri Kanav Bali, Sr. DR
Section 132Section 153Section 153A(1)Section 153BSection 153CSection 68

…le income of the Assessee of franchise commission in the sum of Rs. 88 lakhs and rent payment for the sum of Rs. 13.79 lakhs.” 11. This issue is now well settled by the decision of the Hon'ble Supreme Court in the case of Singhad Technical Education Society 397 ITR 344. The relevant findings read as under: “18. The Income-tax Appellate Tribunal 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 Income-tax Appellate Tribunal that as per the provisions of s…

Blossom Landeal Pvt. Ltd., New Delhi vs. DCIT, Central Circle-4, New Delhi

In the result, appeal of the Assessee is allowed

ITA 7189/DEL/2019[2015-16]Status: DisposedITAT Delhi11 Feb 2022AY 2015-16

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(1)Section 143(2)Section 153A

…ed Counsel for the Assessee relied on the decision of the Hon’ble Delhi High Court in the case of CIT vs., Kabul Chawla 380 ITR 573 (Del.) and the decision of Hon’ble Supreme Court in the case of CIT vs., Singhad Technical Education Society reported in [2017] 397 ITR 344 (SC). 7.2. So far as the merits of the case is concerned, Learned Counsel for the Assessee submitted that the assessee has taken loan from SBN Construction on 28.04.2014 and full details were given before the A.O. as well as the Ld. CIT(A) and, therefore, without considering the same when assessee had given full details proving the ingredients o…

Shri D.Dasappa, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, both the appeals of the assessee are partly allowed

ITA 2223/BANG/2016[2009-10]Status: DisposedITAT Bangalore09 Feb 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri L. Bharath, CAFor Respondent: Capt. Pradeep Shoury Arya, Addl.CIT(DR)(ITAT)
Section 132Section 153CSection 2(14)Section 80

…made. Since the additions are made without any reference to incriminating material, the proceedings under section 153C are bad in law. 8.4 In relation to the above, reliance is placed on the following rulings:- • CIT v. Sinhgad Technical Education Society (397 ITR 344 (SC) • CIT v. RRJ Securities Ltd. (380 ITR 412) (Del) • CIT v. IBC Knowledge Park (287 ITR 261)(Kar) • CIT v. Veerprabhu Marketing Ltd. (288 ITR 574(Cal) • Pr. CIT v. Allied Perfumers P. Ltd. (431 ITR 237 (Del) • Green Range Farms (P.) Ltd. v. DCIT (96 taxmann.com 249 9. On the other hand, the ld. DR submitted that the documents seized are incri…

Shri D.Dasappa, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, both the appeals of the assessee are partly allowed

ITA 2222/BANG/2016[2008-09]Status: DisposedITAT Bangalore09 Feb 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri L. Bharath, CAFor Respondent: Capt. Pradeep Shoury Arya, Addl.CIT(DR)(ITAT)
Section 132Section 153CSection 2(14)Section 80

…made. Since the additions are made without any reference to incriminating material, the proceedings under section 153C are bad in law. 8.4 In relation to the above, reliance is placed on the following rulings:- • CIT v. Sinhgad Technical Education Society (397 ITR 344 (SC) • CIT v. RRJ Securities Ltd. (380 ITR 412) (Del) • CIT v. IBC Knowledge Park (287 ITR 261)(Kar) • CIT v. Veerprabhu Marketing Ltd. (288 ITR 574(Cal) • Pr. CIT v. Allied Perfumers P. Ltd. (431 ITR 237 (Del) • Green Range Farms (P.) Ltd. v. DCIT (96 taxmann.com 249 9. On the other hand, the ld. DR submitted that the documents seized are incri…

ACIT, Central Circle-2(1), Mumbai vs. M/S Luxora Realtors P. Ltd., Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1096/MUM/2020[2013-14]Status: DisposedITAT Mumbai08 Feb 2022AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Bleacit – Central Circle – 2(1) V. M/S. Luxora Realtors Pvt. Ltd., Room No. 804, 8Th Floor Soham House, Hari Om Nagar Aayakar Bhavan, M.K. Road Opp. Eastern Express Highway Mumbai - 400020 Mulund(E), Mumbai – 400081 Pan: Aabco3197J (Appellant) (Respondent) Assessee By : Shri Kishore Dewani Department By : Ms. Shailja Rai

For Appellant: Shri Kishore DewaniFor Respondent: Ms. Shailja Rai
Section 132(1)Section 143(2)Section 143(3)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER ACIT – Central Circle – 2(1) v. M/s. Luxora Realtors Pvt. Ltd., Room No. 804, 8th Floor Soham House, Hari Om Nagar Aayakar Bhavan, M.K. Road Opp. Eastern Express Highway Mumbai - 400020 Mulund(E), Mumbai – 400081 PAN: AABCO3197J (Appellant) (Respondent) Assessee by : Shri Kishore Dewani Department by : Ms. Shailja Rai Date of Hearing : 13.01.2022 Date of Pronouncement : 08.02.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed…

Mre. Kranti Bagad, Mumbai vs. Dy CIT, CC-1(1), Mumbai

In the result, the appeal filed by the assesee is allowed

ITA 458/MUM/2021[2013-14]Status: DisposedITAT Mumbai03 Feb 2022AY 2013-14

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadalemrs. Kranti Bagad, Vs. Dcit, Cc-1(1) 1302, Sidhivinayak 9Th Floor, Pratistha Chs Ltd, Plot No. 3, Bhavan, Old Cgo Bldg Sector – 14, Khanda Annexe, Mk Road, Colony, New Panvel, Mumbai – 400020. Panvel – 410206. Maharashtra "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahppb2241N Appellant .. Respondent Appellant By : Ms.Hiral.D.Sejpal. C.A. Ar Respondent By : Mr.K.K.Mishra. Cit.Dr Date Of Hearing 09.12.2021 Date Of Pronouncement 14.02.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm:

For Appellant: Ms.Hiral.D.Sejpal. C.A. ARFor Respondent: Mr.K.K.Mishra. CIT.DR
Section 142(1)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Mrs. Kranti Bagad, Vs. DCIT, CC-1(1) 1302, Sidhivinayak 9th Floor, Pratistha CHS Ltd, Plot No. 3, Bhavan, Old CGO Bldg Sector – 14, Khanda Annexe, MK Road, Colony, New Panvel, Mumbai – 400020. Panvel – 410206. Maharashtra "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AHPPB2241N Appellant .. Respondent Appellant by : Ms.Hiral.D.Sejpal. C.A. AR Respondent by : Mr.K.K.Mishra. CIT.DR Date of Hearing 09.12.2021 Date of Pronouncement 14.02.2022 आदेश / O R D E R PER PAVAN KUMA…

Keimed Limited, Hyderabad vs. ACIT, Central Circle-3(1), Chennai

In the result, the appeal filed by the assessee in ITA

ITA 553/CHNY/2019[2015-16]Status: DisposedITAT Chennai31 Jan 2022AY 2015-16

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri G. Manjunathaआयकर अपील सं./Ita Nos.547 & 548, 550, 551 & 553/Chny/2019 िनधा"रण वष" /Assessment Years: 2010-11 & 2012-13, 2013-14, 2014-15 & 2015-16 M/S.Keimed Pvt. Ltd., V. The Asst. Commissioner Of No.10-3-316A, Income Tax, Masab Tank, Central Circle-3(1), Hyderbad-500 028. Chennai-34. [Pan: Aabck 4532 F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.T.Banusekar, CAFor Respondent: Mr.R.N.Siddappaji, CIT
Section 143(3)Section 14ASection 234B

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी जी. मंजूनाथा, , लेखा सद" के सम" BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.547 & 548, 550, 551 & 553/Chny/2019 िनधा"रण वष" /Assessment Years: 2010-11 & 2012-13, 2013-14, 2014-15 & 2015-16 M/s.Keimed Pvt. Ltd., v. The Asst. Commissioner of No.10-3-316A, Income Tax, Masab Tank, Central Circle-3(1), Hyderbad-500 028. Chennai-34. [PAN: AABCK 4532 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ…

Keimed Limited, Hyderabad vs. ACIT, Central Circle-3(1), Chennai

In the result, the appeal filed by the assessee in ITA

ITA 551/CHNY/2019[2014-15]Status: DisposedITAT Chennai31 Jan 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri G. Manjunathaआयकर अपील सं./Ita Nos.547 & 548, 550, 551 & 553/Chny/2019 िनधा"रण वष" /Assessment Years: 2010-11 & 2012-13, 2013-14, 2014-15 & 2015-16 M/S.Keimed Pvt. Ltd., V. The Asst. Commissioner Of No.10-3-316A, Income Tax, Masab Tank, Central Circle-3(1), Hyderbad-500 028. Chennai-34. [Pan: Aabck 4532 F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.T.Banusekar, CAFor Respondent: Mr.R.N.Siddappaji, CIT
Section 143(3)Section 14ASection 234B

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी जी. मंजूनाथा, , लेखा सद" के सम" BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.547 & 548, 550, 551 & 553/Chny/2019 िनधा"रण वष" /Assessment Years: 2010-11 & 2012-13, 2013-14, 2014-15 & 2015-16 M/s.Keimed Pvt. Ltd., v. The Asst. Commissioner of No.10-3-316A, Income Tax, Masab Tank, Central Circle-3(1), Hyderbad-500 028. Chennai-34. [PAN: AABCK 4532 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ…

Keimed Limited, Hyderabad vs. ACIT, Central Circle-3(1), Chennai

In the result, the appeal filed by the assessee in ITA

ITA 550/CHNY/2019[2013-14]Status: DisposedITAT Chennai31 Jan 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri G. Manjunathaआयकर अपील सं./Ita Nos.547 & 548, 550, 551 & 553/Chny/2019 िनधा"रण वष" /Assessment Years: 2010-11 & 2012-13, 2013-14, 2014-15 & 2015-16 M/S.Keimed Pvt. Ltd., V. The Asst. Commissioner Of No.10-3-316A, Income Tax, Masab Tank, Central Circle-3(1), Hyderbad-500 028. Chennai-34. [Pan: Aabck 4532 F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.T.Banusekar, CAFor Respondent: Mr.R.N.Siddappaji, CIT
Section 143(3)Section 14ASection 234B

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी जी. मंजूनाथा, , लेखा सद" के सम" BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.547 & 548, 550, 551 & 553/Chny/2019 िनधा"रण वष" /Assessment Years: 2010-11 & 2012-13, 2013-14, 2014-15 & 2015-16 M/s.Keimed Pvt. Ltd., v. The Asst. Commissioner of No.10-3-316A, Income Tax, Masab Tank, Central Circle-3(1), Hyderbad-500 028. Chennai-34. [PAN: AABCK 4532 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ…

Keimed Limited, Hyderabad vs. ACIT, Central Circle-3(1), Chennai

In the result, the appeal filed by the assessee in ITA

ITA 548/CHNY/2019[2012-13]Status: DisposedITAT Chennai31 Jan 2022AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri G. Manjunathaआयकर अपील सं./Ita Nos.547 & 548, 550, 551 & 553/Chny/2019 िनधा"रण वष" /Assessment Years: 2010-11 & 2012-13, 2013-14, 2014-15 & 2015-16 M/S.Keimed Pvt. Ltd., V. The Asst. Commissioner Of No.10-3-316A, Income Tax, Masab Tank, Central Circle-3(1), Hyderbad-500 028. Chennai-34. [Pan: Aabck 4532 F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.T.Banusekar, CAFor Respondent: Mr.R.N.Siddappaji, CIT
Section 143(3)Section 14ASection 234B

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी जी. मंजूनाथा, , लेखा सद" के सम" BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.547 & 548, 550, 551 & 553/Chny/2019 िनधा"रण वष" /Assessment Years: 2010-11 & 2012-13, 2013-14, 2014-15 & 2015-16 M/s.Keimed Pvt. Ltd., v. The Asst. Commissioner of No.10-3-316A, Income Tax, Masab Tank, Central Circle-3(1), Hyderbad-500 028. Chennai-34. [PAN: AABCK 4532 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ…

Keimed Limited, Hyderabad vs. ACIT, Central Circle-3(1), Chennai

In the result, the appeal filed by the assessee in ITA

ITA 547/CHNY/2019[2010-11]Status: DisposedITAT Chennai31 Jan 2022AY 2010-11

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri G. Manjunathaआयकर अपील सं./Ita Nos.547 & 548, 550, 551 & 553/Chny/2019 िनधा"रण वष" /Assessment Years: 2010-11 & 2012-13, 2013-14, 2014-15 & 2015-16 M/S.Keimed Pvt. Ltd., V. The Asst. Commissioner Of No.10-3-316A, Income Tax, Masab Tank, Central Circle-3(1), Hyderbad-500 028. Chennai-34. [Pan: Aabck 4532 F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.T.Banusekar, CAFor Respondent: Mr.R.N.Siddappaji, CIT
Section 143(3)Section 14ASection 234B

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी जी. मंजूनाथा, , लेखा सद" के सम" BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.547 & 548, 550, 551 & 553/Chny/2019 िनधा"रण वष" /Assessment Years: 2010-11 & 2012-13, 2013-14, 2014-15 & 2015-16 M/s.Keimed Pvt. Ltd., v. The Asst. Commissioner of No.10-3-316A, Income Tax, Masab Tank, Central Circle-3(1), Hyderbad-500 028. Chennai-34. [PAN: AABCK 4532 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ…

Rajesh Nagaraja Rao Jagdale, Bengaluru vs. Principal Commissioner of Income Tax (Central), Bangalore

In the result appeal filed by the assessee stands dismissed

ITA 208/BANG/2021[2016-17]Status: DisposedITAT Bangalore31 Jan 2022AY 2016-17
For Appellant: Shri L. Bharath, CA
Section 132Section 143Section 143(2)Section 153Section 153CSection 263Section 41(1)Section 56Section 56o

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2016-17 Shri Rajesh Nagaraja Rao Jagdale, The Principal 39/23, Sumeru, Commissioner of 29th Cross, 7th Block, Income-tax, Jayanagar, (Central), Bangalore – 560070. Vs. Bangalore. PAN: AEJPJ9235K APPELLANT RESPONDENT Assessee by : Shri L. Bharath, CA : Shri Sumer Singh Meena, CIT Revenue by DR (OSD) Date of Hearing : 23-12-2021 Date of Pronouncement : 31-01-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by assessee against order da…

DCIT, Central Circle-1, Noida vs. Golf Link Hospitality P.Ltd, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 6413/DEL/2018[2011-12]Status: DisposedITAT Delhi31 Jan 2022AY 2011-12

Bench: Shri Rama Kanta Panda & Shri N. K. Choudhry(Through Video Conferencing) Dcit, Vs. Golf Link Hospitality Pvt. Ltd, Central Circle-1, F-302, Aditya Commercial, Noida Plot No. 12, Preetvihar Community Centre, New Delhi Pan: Aadcg5239R (Appellant) (Respondent)

For Appellant: ShriMayankPatawari, CAFor Respondent: ShriGovindSinghal, Sr. DR
Section 132Section 153CSection 250(6)

…cuments or undisclosed assets were found as a result of search. Hence, imperative jurisdictional condition for issue of notice 153C of the Act is not Satisfied. 5.7 Hon‟ble Supreme Court in the case of PCIT-3, Pune VsSinhgad Technical Education Society (2017) 397 ITR 344 (SC) has held that the nexus between issue of notice u/s 153C and the incriminating material found as a result of search must exist. Hon‟ble Supreme Court in para 13 of the order has observed that one of the jurisdictional conditions precedent to the issue of a notice u/s 153C of the Act is that “money, bullion, jewellery or other valuable articl…

Shri Pravinchandra R Patel, Vadodara vs. DCIT, Central Circle-2, Vadodara

ITA 299/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad13 Jan 2022AY 2015-16
Section 143(3)Section 147Section 69BSection 69C

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘SMC’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD (through web-based video conferencing platform) ] BEFORESHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. ITA.No. Name of appellant Name of Respondent No. &Asstt.Years 1. 299/Ahd/2019 Shri Pravinchandra R. DCIT, Cent.Cir.2 Asstt.Year 2015-16 Patel, Vadodara. 52, Sarvodaya Society Nizapura, Vadodara. PAN ACPPP 2695 F 2. 392/Ahd/2019 DCIT,…

DCIT, Central Circle-2, Vadodara vs. Neotech Education Foundation, Vadodara

ITA 195/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad13 Jan 2022AY 2015-16
Section 143(3)Section 147Section 69BSection 69C

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘SMC’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD (through web-based video conferencing platform) ] BEFORESHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. ITA.No. Name of appellant Name of Respondent No. &Asstt.Years 1. 299/Ahd/2019 Shri Pravinchandra R. DCIT, Cent.Cir.2 Asstt.Year 2015-16 Patel, Vadodara. 52, Sarvodaya Society Nizapura, Vadodara. PAN ACPPP 2695 F 2. 392/Ahd/2019 DCIT,…

DCIT, Central Circle-2, Vadodara vs. Neotech Education Foundation, Vadodara

ITA 194/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad13 Jan 2022AY 2014-15
Section 143(3)Section 147Section 69BSection 69C

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘SMC’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD (through web-based video conferencing platform) ] BEFORESHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. ITA.No. Name of appellant Name of Respondent No. &Asstt.Years 1. 299/Ahd/2019 Shri Pravinchandra R. DCIT, Cent.Cir.2 Asstt.Year 2015-16 Patel, Vadodara. 52, Sarvodaya Society Nizapura, Vadodara. PAN ACPPP 2695 F 2. 392/Ahd/2019 DCIT,…

ACIT, Central Circle-8, New Delhi vs. Surya Fresh Foods Ltd, New Delhi

In the result, the appeals of the Revenue in ITAs No

ITA 4975/DEL/2017[2013-14]Status: DisposedITAT Delhi11 Jan 2022AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri H.K. Chaudhary, CIT-DRFor Respondent: Shri Satyam Sethi, Adv
Section 132Section 143(3)Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.4971, 4972 & 4975/DEL/2017 Assessment Years 2009-10, 2010-11 & 2013-14 ACIT, vs. Surya Fresh Foods Ltd., Central Circle-8, E-67, LFG, Masjid Moth, Greater Room No.333, ARA Centre, Kailash-III, Jhandewalan Extension, New Delhi New Delhi. TAN/PAN: AAICS4670F (Appellant) (Respondent) Appellant by: Shri H.K. Chaudhary, CIT-DR Respondent by: Shri Satyam Sethi, Adv. Date of hearing: 23 12 2021 Date of pronouncement: 11 01 2022 O R D E R PER PRADIP KUMA…

ACIT, Central Circle-8, New Delhi vs. Surya Fresh Foods Ltd, New Delhi

In the result, the appeals of the Revenue in ITAs No

ITA 4972/DEL/2017[2010-11]Status: DisposedITAT Delhi11 Jan 2022AY 2010-11

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri H.K. Chaudhary, CIT-DRFor Respondent: Shri Satyam Sethi, Adv
Section 132Section 143(3)Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.4971, 4972 & 4975/DEL/2017 Assessment Years 2009-10, 2010-11 & 2013-14 ACIT, vs. Surya Fresh Foods Ltd., Central Circle-8, E-67, LFG, Masjid Moth, Greater Room No.333, ARA Centre, Kailash-III, Jhandewalan Extension, New Delhi New Delhi. TAN/PAN: AAICS4670F (Appellant) (Respondent) Appellant by: Shri H.K. Chaudhary, CIT-DR Respondent by: Shri Satyam Sethi, Adv. Date of hearing: 23 12 2021 Date of pronouncement: 11 01 2022 O R D E R PER PRADIP KUMA…

ACIT, Central Circle-8, New Delhi vs. Surya Fresh Foods Ltd, New Delhi

In the result, the appeals of the Revenue in ITAs No

ITA 4971/DEL/2017[2009-10]Status: DisposedITAT Delhi11 Jan 2022AY 2009-10

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri H.K. Chaudhary, CIT-DRFor Respondent: Shri Satyam Sethi, Adv
Section 132Section 143(3)Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.4971, 4972 & 4975/DEL/2017 Assessment Years 2009-10, 2010-11 & 2013-14 ACIT, vs. Surya Fresh Foods Ltd., Central Circle-8, E-67, LFG, Masjid Moth, Greater Room No.333, ARA Centre, Kailash-III, Jhandewalan Extension, New Delhi New Delhi. TAN/PAN: AAICS4670F (Appellant) (Respondent) Appellant by: Shri H.K. Chaudhary, CIT-DR Respondent by: Shri Satyam Sethi, Adv. Date of hearing: 23 12 2021 Date of pronouncement: 11 01 2022 O R D E R PER PRADIP KUMA…