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

Late Sh. Ghansham Dass Through L/H Sh. Devinder Singh, Chandigarh vs. DCIT-CC-1, Chandigarh

Appeals stand partly allowed

ITA 6/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh22 Dec 2021AY 2016-17

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita Nos. 5 To 7/Chd/2021 "नधा"रण वष" / Assessment Years : 2015-16 To 2017-18 Late Sh. Ghansham Dass, The Dcit, बनाम Through L/H Sh. Davinder Singh, Central Circle-1, Sco 168-169, Sector 34, Chandigarh Chandigarh "थायी लेखा सं./Pan No: Aanpd3889R अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Sh. Vivek Nangia, CIT DR
Section 153A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “A”, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER आयकर अपील सं./ ITA Nos. 5 to 7/CHD/2021 "नधा"रण वष" / Assessment Years : 2015-16 to 2017-18 Late Sh. Ghansham Dass, The DCIT, बनाम Through L/H Sh. Davinder Singh, Central circle-1, SCO 168-169, Sector 34, Chandigarh Chandigarh "थायी लेखा सं./PAN NO: AANPD3889R अपीलाथ"/Appellant ""यथ"/Respondent Hearing though video Conferencing "नधा"रती क" ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue by : S…

Late Sh. Ghansham Dass Through L/H Sh.Devinder Singh, Chandigarh vs. DCIT-CC-1, Chandigarh

Appeals stand partly allowed

ITA 5/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh22 Dec 2021AY 2015-16

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita Nos. 5 To 7/Chd/2021 "नधा"रण वष" / Assessment Years : 2015-16 To 2017-18 Late Sh. Ghansham Dass, The Dcit, बनाम Through L/H Sh. Davinder Singh, Central Circle-1, Sco 168-169, Sector 34, Chandigarh Chandigarh "थायी लेखा सं./Pan No: Aanpd3889R अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Sh. Vivek Nangia, CIT DR
Section 153A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “A”, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER आयकर अपील सं./ ITA Nos. 5 to 7/CHD/2021 "नधा"रण वष" / Assessment Years : 2015-16 to 2017-18 Late Sh. Ghansham Dass, The DCIT, बनाम Through L/H Sh. Davinder Singh, Central circle-1, SCO 168-169, Sector 34, Chandigarh Chandigarh "थायी लेखा सं./PAN NO: AANPD3889R अपीलाथ"/Appellant ""यथ"/Respondent Hearing though video Conferencing "नधा"रती क" ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue by : S…

ACIT, Central Circle-15, New Delhi vs. Luxman Builders Pvt. Ltd., New Delhi

In the result, the CO filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 817/DEL/2018[2010-11]Status: DisposedITAT Delhi14 Dec 2021AY 2010-11

Bench: Shri R.K. Panda & Shri Kul Bharatassessment Year: 2010-11 Acit, Vs Lumax Builders Pvt. Ltd., Central Circle-15, 25, Bazar Lane, New Delhi. Bengali Market, New Delhi. Pan: Aaacl2184R Co No.93/Del/2018 (Ita No.817/Del/2018) Assessment Year: 2010-11 Lumax Builders Pvt. Ltd., Vs. Acit, 25, Bazar Lane, Central Circle-15, Bengali Market, New Delhi New Delhi. Pan: Aaacl2184R (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Advocate & Shri Lalit Mohan, Advocate Revenue By : Ms Paramita M. Biswas, Cit, Dr Date Of Hearing : 16.09.2021 Date Of Pronouncement : 14.12.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Revenue Is Directed Against The Order Dated 3Rd November, 2017 Of The Cit(A)-26, New Delhi, Relating To Assessment Year 2010- 11. Co No.93/Del/2018 2. The Assessee Has Filed The Co Against The Appeal Filed By The Revenue. For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Ms Paramita M. Biswas, CIT, DR
Section 132Section 132(4)Section 153A

…umption of jurisdiction u/s 153A was not in accordance with law. The various other decisions relied on by the ld. counsel for the assessee also supports his case. The Hon'ble Supreme Court in the case of CIT vs. Sinhgad Technical Education Society reported in 397 ITR 344 has upheld the decision of Hon'ble Bombay High Court wherein the Hon'ble High Court had upheld the decision of the Tribunal holding that the incriminating material which was seized has to pertain to the assessment years in question and it is an undisputed fact that the documents which were seized did not establish any co-relation, document-wise,…

Assistant Commissioner of Income Tax, Circle-2, Guwahati vs. Fortune Vanijya Private Limited, Guwahati

In the result both the appeal of the Revenue and the cross objections of the assessee stands partly allowed

ITA 21/GTY/2021[2011-12]Status: DisposedITAT Guwahati10 Dec 2021AY 2011-12

Bench: Shri P.M. Jagtap, Hon’Ble V.P (Kz) & Shri A. T. Varkey, Jm]

Section 132Section 132(4)Section 142(1)Section 153ASection 153CSection 68

…d/unearthed during search. In support of this proposition, we rely on the judgment of Hon'ble Apex Court in the case of Singhad 29 I.T.A. No.21/Gau/2021 & CO No.1/Gau/2021 Fortune Vanijya Private Limited Assessment Year: 2011-12 Technical Education Society (397 ITR 344), wherein the Hon’ble Apex Court has dealt specifically with the invocation of jurisdiction u/s. 153C, and while doing so their Lordships have upheld the decision of the Hon'ble Bombay High Court reported in 378 ITR 84. The Hon'ble Supreme Court has held that, unless and until the AO can establish document-wise (or asset wise) correlation between…

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

In the result, appeal of the Revenue is dismissed

ITA 6414/DEL/2018[2012-13]Status: DisposedITAT Delhi07 Dec 2021AY 2012-13
Section 132Section 153C

…f law that notice u/s 153C of the Act is bad in law in absence of any undisclosed assets or incriminating documents found as a result of search. Findings of Hon'ble Supreme Court given in the case of PCIT-3, Pune Vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC) is squarely applicable in present cases. The AO has not made any addition on the basis of any incriminating document found and also, additions made by AO does not co-relate with satisfaction noted by him. In absence of incriminating seized material relating to assessment year under consideration, action u/s 153C of the Act cannot be treated…

DCIT, New Delhi vs. M/S. Mapsa Tapes Pvt. Ltd., Delhi

ITA 3539/DEL/2017[2011-12]Status: DisposedITAT Delhi07 Dec 2021AY 2011-12

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri C. S. AggarwalFor Respondent: Ms. Sarita Kumari
Section 132Section 132(1)Section 153ASection 153C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “E”: NEW DELHI ] BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 3539/Del/2017 (Assessment Year: 2011-12) DCIT, M/s. Mapsa Tapes Pvt. Ltd., 4th Floor,PP Towers,Plot No. C–I, Central Circle : 19, Vs. C-2, C-3, Netaji Subhash Place, New Delhi. Pitampura, Delhi-110 034. PAN: AAACM6345H (Appellant) (Respondent) Assessee by : Shri C. S. Aggarwal, Sr. Advocate; & Shri R. P. Mall, Advocate; Department by : Ms. Sarita Kumari, [CIT] – DR; Date of Hearing : 22/11/2021 Date of pronouncement : 07/12/…

Dy CIT, CC-7(1), Mumbai vs. Dr. D.Y. Patil Sports Academy, Mumbai

In the result, all the appeals of the Revenue are dismissed

ITA 155/MUM/2021[2011-12]Status: DisposedITAT Mumbai25 Nov 2021AY 2011-12

Bench: Shri Rajesh Kumar & Shri Ravish Sood

For Appellant: Shri Satyaprakash Singh, A.RFor Respondent: Shri Ajay Kumar Sharma, D.R
Section 11Section 12ASection 132(1)Section 143(1)Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA Nos.155, 156, 157 & 158/M/2021 Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 DCIT, CC-7(1), M/s. Dr. D.Y. Patil Sports Room No.676B, 6th Floor, Academy, Aayakar Bhavan, Patil Building, M.K. Road, Vs. Opp. MIG Colony, Mumbai - 400020 Adarsh Nagar, Worli, Mumbai – 400 025 PAN: AAATD3202G (Appellant) (Respondent) Present for: Assessee by : Shri Satyaprakash Singh, A.R. Revenue by : Shri Ajay Kumar Sharma, D.R. Date of Hearing : 24.11.2021 Date of Pronouncemen…

Dy CIT CC 7 (2), Mumbai vs. M/S Man Global Ltd., Mumbai

In the result, all the appeals of the Revenue are dismissed and cross objections of the assessee in CO Nos

ITA 7440/MUM/2019[2011-12]Status: DisposedITAT Mumbai25 Nov 2021AY 2011-12

Bench: Sri Rajesh Kumar, Am & Sri Amarjit Singh, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ Ita No. 7440/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2011-12) आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ Ita No. 7533/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2012-13) आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ Ita No. 7534/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2013-14) आयकर अपील आयकर अपील संसंसंसं./ Ita No. 7535/Mum/2019 आयकर आयकर अपील अपील (िनधा"रण वष" / Assessment Year 2014-15) आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ Ita No. 7536/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2015-16)

…अिधकरण “B” "यायपीठ "यायपीठ "यायपीठ मुंबई "यायपीठ मुंबई म"। म"। म"। म"। आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण मुंबई मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI "ी राजेश कुमार लेखा सद" एवं "ी अमरजीत िसंह, "ाियक सद" सम" । BEFORE SRI RAJESH KUMAR, AM AND SRI AMARJIT SINGH, JM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ ITA No. 7440/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2011-12) आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ ITA No. 7533/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2012-13) आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ ITA No. 7534/Mum/2019 अपी…

M/S. Benchmark Infotech (P) Ltd., Gurgaon vs. ACIT, Faridabad

In the result, appeal of the assessee is partly allowed

ITA 3067/DEL/2016[2012-13]Status: DisposedITAT Delhi25 Nov 2021AY 2012-13

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

For Appellant: Dr. Rakesh Gupta, And Shri Deepesh Garg, AdvocatesFor Respondent: Shri H.K. Chaudhary, CIT-DR
Section 132(1)Section 132(1)(A)Section 153ASection 2Section 271Section 271A

…rounds are purely legal in nature and the material facts are already available on record. Relying on the following decisions, he submitted that the additional grounds should be admitted for adjudication. 1. CIT vs., Sinhgad Technical Education Society [2017] 397 ITR 344 (SC). 2. NTPC Ltd., vs., CIT [1998] 229 ITR 383 (SC). 3. VMT Spinning Co. Ltd., vs., CIT & Anr., [2016] 389 ITR 326 (P&H). 4. CIT vs., Sam Global Securities [2014] 360 ITR 682 (Del.). 5. Siksha vs., CIT [2011] 336 ITR 112 (Orissa). 6. Inventors Industrial Corporation Ltd., vs., CIT [1992] 194 ITR 548 (Bom.). 8 ITA No.3067/Del/2016 M/s. Ben…

ACIT, New Delhi vs. Sh. Dheeraj Kumar Jain, Delhi

The appeal of the assessee is allowed

ITA 5526/DEL/2011[2006-07]Status: DisposedITAT Delhi17 Nov 2021AY 2006-07

Bench: Ms Suchitra Kamble & Dr. B. R. R. Kumar(Through Video Conferencing) Vs Dhiraj Jain Dcit C/O. Prakash K. Prakash Central Circle-3, B-1, Sagar Apartments, 6, 3Rd Floor, Ara Centre, Tilak Marg, New Delhi Jhandewalan Extension, Pan: Aadpj4043R New Delhi (Appellant) (Respondent) C. O.No. 16/Del/2012 In (Ita No. 5525/Del/2011 ( A.Y 2005-06) Vs Dheeraj Kumar Jain Acit C/215, Vivek Vihar, Central Circle-3 New Delhi Room No. 355, Ara Pan: Aadpj4043R Centre,E-2,Jhandewalan (Appellant) Extension, New Delhi (Respondent) Vs Dhiraj Jain Dcit C/O. Prakash K. Prakash Central Circle-3, B-1, Sagar Apartments, 6, 3Rd Floor, Ara Centre, Tilak Marg, New Delhi Jhandewalan Extension, Pan: Aadpj4043R New Delhi (Appellant) (Respondent) Acit Vs Dheeraj Kumar Jain Central Circle-3 C/215, Vivek Vihar, Room No. 355, New Delhi Ara Centre,E-2, Jhandewalan Pan: Aadpj4043R (Respondent) Extension, New Delhi (Appellant) C.O No. 19/Del/2012 ( A.Y 2007-08) In (In Ita No. 5527/Del/2011 (A.Y 2007-08 ) Dheeraj Kumar Jain Vs Acit C/215, Vivek Vihar, Central Circle-3 New Delhi Room No. 355, Ara Pan: Aadpj4043R Centre,E-2,Jhandewalan (Appellant) Extension, New Delhi (Respondent)

Section 153Section 153CSection 2Section 68Section 69

…rities Ltd. 380 ITR 612. The Ld. AR further submitted that there was no incriminating material found during the search and hence the assessee’s case is covered by the decision of the Hon'ble Supreme Court in case of CIT Vs. Singhad Technical Education Society 397 ITR 344 (S.C) as well as CIT Vs. Kabul Chawla 380 ITR 573. 7. The Ld. DR relied upon the assessment order and the order of the CIT(A). The Ld. DR further submitted that the satisfaction was properly recorded and after conducting the post search enquiry, the addition was rightly made. 8. We have heard both the parties and perused the material available o…

Dhiraj Jain, New Delhi vs. DCIT, New Delhi

The appeal of the assessee is allowed

ITA 4711/DEL/2011[2006-07]Status: DisposedITAT Delhi17 Nov 2021AY 2006-07

Bench: Ms Suchitra Kamble & Dr. B. R. R. Kumar(Through Video Conferencing) Vs Dhiraj Jain Dcit C/O. Prakash K. Prakash Central Circle-3, B-1, Sagar Apartments, 6, 3Rd Floor, Ara Centre, Tilak Marg, New Delhi Jhandewalan Extension, Pan: Aadpj4043R New Delhi (Appellant) (Respondent) C. O.No. 16/Del/2012 In (Ita No. 5525/Del/2011 ( A.Y 2005-06) Vs Dheeraj Kumar Jain Acit C/215, Vivek Vihar, Central Circle-3 New Delhi Room No. 355, Ara Pan: Aadpj4043R Centre,E-2,Jhandewalan (Appellant) Extension, New Delhi (Respondent) Vs Dhiraj Jain Dcit C/O. Prakash K. Prakash Central Circle-3, B-1, Sagar Apartments, 6, 3Rd Floor, Ara Centre, Tilak Marg, New Delhi Jhandewalan Extension, Pan: Aadpj4043R New Delhi (Appellant) (Respondent) Acit Vs Dheeraj Kumar Jain Central Circle-3 C/215, Vivek Vihar, Room No. 355, New Delhi Ara Centre,E-2, Jhandewalan Pan: Aadpj4043R (Respondent) Extension, New Delhi (Appellant) C.O No. 19/Del/2012 ( A.Y 2007-08) In (In Ita No. 5527/Del/2011 (A.Y 2007-08 ) Dheeraj Kumar Jain Vs Acit C/215, Vivek Vihar, Central Circle-3 New Delhi Room No. 355, Ara Pan: Aadpj4043R Centre,E-2,Jhandewalan (Appellant) Extension, New Delhi (Respondent)

Section 153Section 153CSection 2Section 68Section 69

…rities Ltd. 380 ITR 612. The Ld. AR further submitted that there was no incriminating material found during the search and hence the assessee’s case is covered by the decision of the Hon'ble Supreme Court in case of CIT Vs. Singhad Technical Education Society 397 ITR 344 (S.C) as well as CIT Vs. Kabul Chawla 380 ITR 573. 7. The Ld. DR relied upon the assessment order and the order of the CIT(A). The Ld. DR further submitted that the satisfaction was properly recorded and after conducting the post search enquiry, the addition was rightly made. 8. We have heard both the parties and perused the material available o…

Dhiraj Jain, New Delhi vs. DCIT, New Delhi

The appeal of the assessee is allowed

ITA 4710/DEL/2011[2003-04]Status: DisposedITAT Delhi17 Nov 2021AY 2003-04

Bench: Ms Suchitra Kamble & Dr. B. R. R. Kumar(Through Video Conferencing) Vs Dhiraj Jain Dcit C/O. Prakash K. Prakash Central Circle-3, B-1, Sagar Apartments, 6, 3Rd Floor, Ara Centre, Tilak Marg, New Delhi Jhandewalan Extension, Pan: Aadpj4043R New Delhi (Appellant) (Respondent) C. O.No. 16/Del/2012 In (Ita No. 5525/Del/2011 ( A.Y 2005-06) Vs Dheeraj Kumar Jain Acit C/215, Vivek Vihar, Central Circle-3 New Delhi Room No. 355, Ara Pan: Aadpj4043R Centre,E-2,Jhandewalan (Appellant) Extension, New Delhi (Respondent) Vs Dhiraj Jain Dcit C/O. Prakash K. Prakash Central Circle-3, B-1, Sagar Apartments, 6, 3Rd Floor, Ara Centre, Tilak Marg, New Delhi Jhandewalan Extension, Pan: Aadpj4043R New Delhi (Appellant) (Respondent) Acit Vs Dheeraj Kumar Jain Central Circle-3 C/215, Vivek Vihar, Room No. 355, New Delhi Ara Centre,E-2, Jhandewalan Pan: Aadpj4043R (Respondent) Extension, New Delhi (Appellant) C.O No. 19/Del/2012 ( A.Y 2007-08) In (In Ita No. 5527/Del/2011 (A.Y 2007-08 ) Dheeraj Kumar Jain Vs Acit C/215, Vivek Vihar, Central Circle-3 New Delhi Room No. 355, Ara Pan: Aadpj4043R Centre,E-2,Jhandewalan (Appellant) Extension, New Delhi (Respondent)

Section 153Section 153CSection 2Section 68Section 69

…rities Ltd. 380 ITR 612. The Ld. AR further submitted that there was no incriminating material found during the search and hence the assessee’s case is covered by the decision of the Hon'ble Supreme Court in case of CIT Vs. Singhad Technical Education Society 397 ITR 344 (S.C) as well as CIT Vs. Kabul Chawla 380 ITR 573. 7. The Ld. DR relied upon the assessment order and the order of the CIT(A). The Ld. DR further submitted that the satisfaction was properly recorded and after conducting the post search enquiry, the addition was rightly made. 8. We have heard both the parties and perused the material available o…

Shri V. Natarajan (Individual), Rasipuram vs. ACIT, Central Circle, Salem

In the result, appeals filed by the assessee for

ITA 388/CHNY/2020[2014-15]Status: DisposedITAT Chennai15 Nov 2021AY 2014-15

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकरअपीलसं./I.T.A.Nos.385 To 388/Chny/2020 ("नधा"रणवष" / Assessment Years: (2011-12 To 2014-15) Mr. V.Natarajan Vs The Assistant Commissioner Of 64C, Rotary Nagar, Income Tax, Rasipuram-637 408. Central Circle, Salem. Pan: Acgpn 1477Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 115BSection 132Section 132(4)Section 143(3)Section 153ASection 37Section 68

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी धु"वु" आर.एल रे"डी, "या"यक सद!य एवं "ी जी.मंजुनाथ, लेखा सद!य के सम' BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.385 to 388/Chny/2020 ("नधा"रणवष" / Assessment Years: (2011-12 to 2014-15) Mr. V.Natarajan Vs The Assistant Commissioner of 64C, Rotary Nagar, Income Tax, Rasipuram-637 408. Central Circle, Salem. PAN: ACGPN 1477Q (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. T.S.Lakshmi Venkataraman, अपीलाथ"क"ओरसे/ Appellant by C.A : Mr. S.Palani Kumar,CI…

Shri V. Natarajan (Individual), Rasipuram vs. ACIT, Central Circle, Salem

In the result, appeals filed by the assessee for

ITA 387/CHNY/2020[2013-14]Status: DisposedITAT Chennai15 Nov 2021AY 2013-14

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकरअपीलसं./I.T.A.Nos.385 To 388/Chny/2020 ("नधा"रणवष" / Assessment Years: (2011-12 To 2014-15) Mr. V.Natarajan Vs The Assistant Commissioner Of 64C, Rotary Nagar, Income Tax, Rasipuram-637 408. Central Circle, Salem. Pan: Acgpn 1477Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 115BSection 132Section 132(4)Section 143(3)Section 153ASection 37Section 68

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी धु"वु" आर.एल रे"डी, "या"यक सद!य एवं "ी जी.मंजुनाथ, लेखा सद!य के सम' BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.385 to 388/Chny/2020 ("नधा"रणवष" / Assessment Years: (2011-12 to 2014-15) Mr. V.Natarajan Vs The Assistant Commissioner of 64C, Rotary Nagar, Income Tax, Rasipuram-637 408. Central Circle, Salem. PAN: ACGPN 1477Q (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. T.S.Lakshmi Venkataraman, अपीलाथ"क"ओरसे/ Appellant by C.A : Mr. S.Palani Kumar,CI…

Shri V. Natarajan (Individual), Rasipuram vs. ACIT, Central Circle, Salem

In the result, appeals filed by the assessee for

ITA 386/CHNY/2020[2012-13]Status: DisposedITAT Chennai15 Nov 2021AY 2012-13

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकरअपीलसं./I.T.A.Nos.385 To 388/Chny/2020 ("नधा"रणवष" / Assessment Years: (2011-12 To 2014-15) Mr. V.Natarajan Vs The Assistant Commissioner Of 64C, Rotary Nagar, Income Tax, Rasipuram-637 408. Central Circle, Salem. Pan: Acgpn 1477Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 115BSection 132Section 132(4)Section 143(3)Section 153ASection 37Section 68

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी धु"वु" आर.एल रे"डी, "या"यक सद!य एवं "ी जी.मंजुनाथ, लेखा सद!य के सम' BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.385 to 388/Chny/2020 ("नधा"रणवष" / Assessment Years: (2011-12 to 2014-15) Mr. V.Natarajan Vs The Assistant Commissioner of 64C, Rotary Nagar, Income Tax, Rasipuram-637 408. Central Circle, Salem. PAN: ACGPN 1477Q (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. T.S.Lakshmi Venkataraman, अपीलाथ"क"ओरसे/ Appellant by C.A : Mr. S.Palani Kumar,CI…

Jasmin K Ajmera, Mumbai vs. DCIT CC 2(2), Mumbai

The appeal stand allowed

ITA 983/MUM/2020[2011-12]Status: DisposedITAT Mumbai02 Nov 2021AY 2011-12

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) 1. आयकरअपील सं./ I.T.A. No. 983/Mum/2020 (धििाारण वर्ा / Assessment Year: 2011-12) Jasmin K. Ajmera Dcit-2(2), 4Th Floor, Ajmera House R. No. 806, 8Th Floor बिाम/ Pathakwadi, L. T. Marg, Old Cgo Building, Vs. Mumbai-400 002 M.K.Road, Mumbai-400 020 स्थायीलेखासं./ जीआइआरसं./ Pan/Gir No. Aabpa-7827-Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & 2. आयकरअपील सं./ I.T.A. No.1140/Mum/2020 (धििाारण वर्ा / Assessment Year: 2011-12) Shri Ashish K. Ajmera Dcit-2(2), Ajmera House, 4Th Floor R. No. 806, 8Th Floor बिाम Pathakwadi, L.T.Marg Old Cgo Building, / Vs. Mumbai – 400 002 M.K.Road, Mumbai-400 020 स्थायीलेखासं./ जीआइआरसं./ Pan/Gir No. Aabpa-9075-G (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & 3. आयकरअपील सं./ I.T.A. No.1113/Mum/2020 (धििाारण वर्ा / Assessment Year: 2011-12) Minal M. Ajmera Dcit-2(2), 4Th Floor, Ajmera House, R. No. 806, 8Th Floor बिाम/ Vs. Pathakwadi, L. T. Marg, Old Cgo Building, Mumbai-400 002 M.K.Road, Mumbai-400020 स्थायीलेखासं./ जीआइआरसं./ Pan/Gir No. Adepa-9661-N (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & 4. आयकरअपील सं./ I.T.A. No. 539/Mum/2020 (धििाारण वर्ा / Assessment Year: 2011-12) Avani J. Ajmera Dcit-2(2), 4Th Floor, Ajmera House, R. No. 806, 8Th Floor बिाम/ Vs. Pathakwadi, L. T. Marg, Old Cgo Building, Mumbai-400 002 M.K.Road, Mumbai-400020 स्थायीलेखासं./ जीआइआरसं./ Pan/Gir No. Addpa-9331-J (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153A

…1 आयकर अपीलीय अधिकरण “ए” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI माननीय श्री छल्ला नागेन्द्र प्रसाद, न्याययक सदस्य एवुं माननीय श्री मनोज कुमार अग्रवाल ,लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI C.N. PRASAD, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) 1. आयकरअपील सं./ I.T.A. No. 983/Mum/2020 (धििाारण वर्ा / Assessment Year: 2011-12) Jasmin K. Ajmera DCIT-2(2), 4th floor, Ajmera House R. No. 806, 8th floor बिाम/ Pathakwadi, L. T. Marg, Old CGO Building, Vs. Mumbai-400 002 M.K.Road, Mumbai-400 020 स्थायीलेखासं./ जीआइआरसं./ PAN/GIR No. A…

DCIT, Central Circle- 25, New Delhi vs. Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 716/DEL/2018[2000-01]Status: DisposedITAT Delhi14 Oct 2021AY 2000-01

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…ng material found during the course of search. He therefore, submitted that in view of decision of the Hon'ble Delhi High Court in PCIT Vs. Kabul Chawla as well as decision of the Hon'ble Supreme Court in case of CIT Vs. Singhadh Technical Educational Society 397 ITR 344 the addition deserves to be deleted. 9. The ld DR vehemently objected to the invocation of Rule 27 stating that assessee has not filed any appeal and therefore, same should not be admitted. Further, with respect to the merits of the case the assessee relied on the order of the ld AO. 10. We have carefully considered the rival contentions and peru…

DCIT, New Delhi vs. M/S Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 3959/DEL/2016[2010-11]Status: DisposedITAT Delhi14 Oct 2021AY 2010-11

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…ng material found during the course of search. He therefore, submitted that in view of decision of the Hon'ble Delhi High Court in PCIT Vs. Kabul Chawla as well as decision of the Hon'ble Supreme Court in case of CIT Vs. Singhadh Technical Educational Society 397 ITR 344 the addition deserves to be deleted. 9. The ld DR vehemently objected to the invocation of Rule 27 stating that assessee has not filed any appeal and therefore, same should not be admitted. Further, with respect to the merits of the case the assessee relied on the order of the ld AO. 10. We have carefully considered the rival contentions and peru…

DCIT, New Delhi vs. M/S Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 3958/DEL/2016[2009-10]Status: DisposedITAT Delhi14 Oct 2021AY 2009-10

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…ng material found during the course of search. He therefore, submitted that in view of decision of the Hon'ble Delhi High Court in PCIT Vs. Kabul Chawla as well as decision of the Hon'ble Supreme Court in case of CIT Vs. Singhadh Technical Educational Society 397 ITR 344 the addition deserves to be deleted. 9. The ld DR vehemently objected to the invocation of Rule 27 stating that assessee has not filed any appeal and therefore, same should not be admitted. Further, with respect to the merits of the case the assessee relied on the order of the ld AO. 10. We have carefully considered the rival contentions and peru…

DCIT, New Delhi vs. M/S Htl Ltd., Chennai

Accordingly, appeal of the ld AO is dismissed

ITA 3957/DEL/2016[2008-09]Status: DisposedITAT Delhi14 Oct 2021AY 2008-09

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 143(3)Section 147Section 153ASection 153CSection 43B

…ng material found during the course of search. He therefore, submitted that in view of decision of the Hon'ble Delhi High Court in PCIT Vs. Kabul Chawla as well as decision of the Hon'ble Supreme Court in case of CIT Vs. Singhadh Technical Educational Society 397 ITR 344 the addition deserves to be deleted. 9. The ld DR vehemently objected to the invocation of Rule 27 stating that assessee has not filed any appeal and therefore, same should not be admitted. Further, with respect to the merits of the case the assessee relied on the order of the ld AO. 10. We have carefully considered the rival contentions and peru…