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

ACIT, Central Circle-30, New Delhi vs. Surendra Hanumanmal Chhajer, Mumbai

In the result, the appeals of the Revenue are dismissed

ITA 4804/DEL/2018[2013-14]Status: DisposedITAT Delhi09 Sept 2021AY 2013-14

Bench: Shri Prashant Maharishi & Shri K. Narasimha Chary

For Appellant: Sh. H.K. Choudhary, CIT/DRFor Respondent: None
Section 132Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’ NEW DLEHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA Nos. 4800, 4803 & 4804/Del/2018 Assessment Years: 2009-10, 2012-13 & 2013-14 ACIT, Central Circle-30, vs. Surendra Hanumanmal Chhajer, New Delhi. 605, Pearl Apartments, Lokhandwala Complex, Andheri West, Mumbai. PAN : ACWPC3640C (Appellant) (Respondent) Appellant by : Sh. H.K. Choudhary, CIT/DR Respondent by: None Date of hearing: 25.08.2021 Date of order : 09.09.2021 ORDER PER K. NARASIMHA CHARY, J.M. Aggrieved by the orders dated 27.04.2018 pa…

ACIT, Central Circle-30, New Delhi vs. Surendra Hanumanmal Chhajer, Mumbai

In the result, the appeals of the Revenue are dismissed

ITA 4803/DEL/2018[2012-13]Status: DisposedITAT Delhi09 Sept 2021AY 2012-13

Bench: Shri Prashant Maharishi & Shri K. Narasimha Chary

For Appellant: Sh. H.K. Choudhary, CIT/DRFor Respondent: None
Section 132Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’ NEW DLEHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA Nos. 4800, 4803 & 4804/Del/2018 Assessment Years: 2009-10, 2012-13 & 2013-14 ACIT, Central Circle-30, vs. Surendra Hanumanmal Chhajer, New Delhi. 605, Pearl Apartments, Lokhandwala Complex, Andheri West, Mumbai. PAN : ACWPC3640C (Appellant) (Respondent) Appellant by : Sh. H.K. Choudhary, CIT/DR Respondent by: None Date of hearing: 25.08.2021 Date of order : 09.09.2021 ORDER PER K. NARASIMHA CHARY, J.M. Aggrieved by the orders dated 27.04.2018 pa…

ACIT, Central Circle-30, New Delhi vs. Surendra Hanumanmal Chhajer, Mumbai

In the result, the appeals of the Revenue are dismissed

ITA 4800/DEL/2018[2009-10]Status: DisposedITAT Delhi09 Sept 2021AY 2009-10

Bench: Shri Prashant Maharishi & Shri K. Narasimha Chary

For Appellant: Sh. H.K. Choudhary, CIT/DRFor Respondent: None
Section 132Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’ NEW DLEHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA Nos. 4800, 4803 & 4804/Del/2018 Assessment Years: 2009-10, 2012-13 & 2013-14 ACIT, Central Circle-30, vs. Surendra Hanumanmal Chhajer, New Delhi. 605, Pearl Apartments, Lokhandwala Complex, Andheri West, Mumbai. PAN : ACWPC3640C (Appellant) (Respondent) Appellant by : Sh. H.K. Choudhary, CIT/DR Respondent by: None Date of hearing: 25.08.2021 Date of order : 09.09.2021 ORDER PER K. NARASIMHA CHARY, J.M. Aggrieved by the orders dated 27.04.2018 pa…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1162/JPR/2019[2015-16]Status: DisposedITAT Jaipur31 Aug 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…decision and the issue is now settled by the decision of Hon'ble Supreme Court (discussed below). 9 ITA 1158 to 1162/JP/2019_ DCIT Vs M/s Ksheer Sagar Developers P Ltd. Recently Hon'ble Supreme court vide order dated 02-07-2018 in Meeta Gutgutia Vs. Pr CIT ( 96 Taxmann.com 468) has 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 o] the Income-tax Act, 1961 - Search and seizure…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1161/JPR/2019[2014-15]Status: DisposedITAT Jaipur31 Aug 2021AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…decision and the issue is now settled by the decision of Hon'ble Supreme Court (discussed below). 9 ITA 1158 to 1162/JP/2019_ DCIT Vs M/s Ksheer Sagar Developers P Ltd. Recently Hon'ble Supreme court vide order dated 02-07-2018 in Meeta Gutgutia Vs. Pr CIT ( 96 Taxmann.com 468) has 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 o] the Income-tax Act, 1961 - Search and seizure…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1160/JPR/2019[2013-14]Status: DisposedITAT Jaipur31 Aug 2021AY 2013-14

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…decision and the issue is now settled by the decision of Hon'ble Supreme Court (discussed below). 9 ITA 1158 to 1162/JP/2019_ DCIT Vs M/s Ksheer Sagar Developers P Ltd. Recently Hon'ble Supreme court vide order dated 02-07-2018 in Meeta Gutgutia Vs. Pr CIT ( 96 Taxmann.com 468) has 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 o] the Income-tax Act, 1961 - Search and seizure…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1159/JPR/2019[2012-13]Status: DisposedITAT Jaipur31 Aug 2021AY 2012-13

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…decision and the issue is now settled by the decision of Hon'ble Supreme Court (discussed below). 9 ITA 1158 to 1162/JP/2019_ DCIT Vs M/s Ksheer Sagar Developers P Ltd. Recently Hon'ble Supreme court vide order dated 02-07-2018 in Meeta Gutgutia Vs. Pr CIT ( 96 Taxmann.com 468) has 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 o] the Income-tax Act, 1961 - Search and seizure…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1158/JPR/2019[2011-12]Status: DisposedITAT Jaipur31 Aug 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…decision and the issue is now settled by the decision of Hon'ble Supreme Court (discussed below). 9 ITA 1158 to 1162/JP/2019_ DCIT Vs M/s Ksheer Sagar Developers P Ltd. Recently Hon'ble Supreme court vide order dated 02-07-2018 in Meeta Gutgutia Vs. Pr CIT ( 96 Taxmann.com 468) has 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 o] the Income-tax Act, 1961 - Search and seizure…

D.C.I.T., Central Circle-3(1), Kolkata vs. M/S Ramgarh Sponge Iron Pvt. Ltd., Kolkata

In the result, the appeal of revenue is dismissed

ITA 2490/KOL/2019[2014-15]Status: DisposedITAT Kolkata19 Aug 2021AY 2014-15

Bench: Shri P. M. Jagtap & Shri A. T. Varkey]

Section 153C

…f Companies dated 25.08.2015, the Ld. CIT(A) was pleased to allow the legal issue that no addition was permissible u/s 153C of the Act against the assessee and for that relied on the decision of the Hon’ble Supreme Court in Singhad Technical Education Society 397 ITR 344 (SC), and the Hon’ble Calcutta High Court decision in Veerprabhu Marketing Ltd. (2016) 73 taxmann.com 149 (Calcutta) and the two other judicial precedents. 4. In the light of the aforesaid decision of the Coordinate Bench of this Tribunal in assessee’s own case against the same impugned order of Ld. CIT(A) dated 19.09.2019, we are inclined to ac…

DCIT, New Delhi vs. M/S Pilot Industries Ltd., New Delhi

In the result, all the five appeals filed by the learned assessing officer are dismissed

ITA 3261/DEL/2016[2009-10]Status: DisposedITAT Delhi19 Aug 2021AY 2009-10

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

For Appellant: Shri Amit Goel, CAFor Respondent: Shri H. K. Choudhary, CIT DR
Section 132

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA No. 3257 to 3261/Del/2016 (Assessment Year: 2005-06 to 2009-10) DCIT, Vs. Pilot Industries Ltd, Central Circle-19, F-29/30, Gokhle Market, New Delhi Near Tis Hazari Court, Mori Gate, New Delhi PAN: AAACP0655R (Appellant) (Respondent) Revenue by : Shri H. K. Choudhary, CIT DR Assessee by: Shri Amit Goel, CA Shri Nippun Mittal, CA Date of Hearing 14/07/2021 Date of pronouncement 19/08/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. The…

DCIT, New Delhi vs. M/S Pilot Industries Ltd., New Delhi

In the result, all the five appeals filed by the learned assessing officer are dismissed

ITA 3260/DEL/2016[2008-09]Status: DisposedITAT Delhi19 Aug 2021AY 2008-09

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

For Appellant: Shri Amit Goel, CAFor Respondent: Shri H. K. Choudhary, CIT DR
Section 132

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA No. 3257 to 3261/Del/2016 (Assessment Year: 2005-06 to 2009-10) DCIT, Vs. Pilot Industries Ltd, Central Circle-19, F-29/30, Gokhle Market, New Delhi Near Tis Hazari Court, Mori Gate, New Delhi PAN: AAACP0655R (Appellant) (Respondent) Revenue by : Shri H. K. Choudhary, CIT DR Assessee by: Shri Amit Goel, CA Shri Nippun Mittal, CA Date of Hearing 14/07/2021 Date of pronouncement 19/08/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. The…

DCIT, New Delhi vs. M/S Pilot Industries Ltd., New Delhi

In the result, all the five appeals filed by the learned assessing officer are dismissed

ITA 3259/DEL/2016[2007-08]Status: DisposedITAT Delhi19 Aug 2021AY 2007-08

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

For Appellant: Shri Amit Goel, CAFor Respondent: Shri H. K. Choudhary, CIT DR
Section 132

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA No. 3257 to 3261/Del/2016 (Assessment Year: 2005-06 to 2009-10) DCIT, Vs. Pilot Industries Ltd, Central Circle-19, F-29/30, Gokhle Market, New Delhi Near Tis Hazari Court, Mori Gate, New Delhi PAN: AAACP0655R (Appellant) (Respondent) Revenue by : Shri H. K. Choudhary, CIT DR Assessee by: Shri Amit Goel, CA Shri Nippun Mittal, CA Date of Hearing 14/07/2021 Date of pronouncement 19/08/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. The…

DCIT, New Delhi vs. M/S Pilot Industries Ltd., New Delhi

In the result, all the five appeals filed by the learned assessing officer are dismissed

ITA 3258/DEL/2016[2006-07]Status: DisposedITAT Delhi19 Aug 2021AY 2006-07

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

For Appellant: Shri Amit Goel, CAFor Respondent: Shri H. K. Choudhary, CIT DR
Section 132

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA No. 3257 to 3261/Del/2016 (Assessment Year: 2005-06 to 2009-10) DCIT, Vs. Pilot Industries Ltd, Central Circle-19, F-29/30, Gokhle Market, New Delhi Near Tis Hazari Court, Mori Gate, New Delhi PAN: AAACP0655R (Appellant) (Respondent) Revenue by : Shri H. K. Choudhary, CIT DR Assessee by: Shri Amit Goel, CA Shri Nippun Mittal, CA Date of Hearing 14/07/2021 Date of pronouncement 19/08/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. The…

DCIT, New Delhi vs. M/S Pilot Industries Ltd., New Delhi

In the result, all the five appeals filed by the learned assessing officer are dismissed

ITA 3257/DEL/2016[2005-06]Status: DisposedITAT Delhi19 Aug 2021AY 2005-06

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

For Appellant: Shri Amit Goel, CAFor Respondent: Shri H. K. Choudhary, CIT DR
Section 132

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA No. 3257 to 3261/Del/2016 (Assessment Year: 2005-06 to 2009-10) DCIT, Vs. Pilot Industries Ltd, Central Circle-19, F-29/30, Gokhle Market, New Delhi Near Tis Hazari Court, Mori Gate, New Delhi PAN: AAACP0655R (Appellant) (Respondent) Revenue by : Shri H. K. Choudhary, CIT DR Assessee by: Shri Amit Goel, CA Shri Nippun Mittal, CA Date of Hearing 14/07/2021 Date of pronouncement 19/08/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. The…

DCIT, New Delhi vs. M/S. Aakriti Hotels Pvt. Ltd., New Delhi

In the result Revenue’s appeals are dismissed

ITA 281/DEL/2015[2009-10]Status: DisposedITAT Delhi17 Aug 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Satpal Gulati, CIT-DRFor Respondent: Shri Rakesh Joshi, CA
Section 153ASection 68

…ears 2000-01 to 2003-04 was without any legal basis as there was no incriminating material qua each of those assessment years. [para 71]” ITA No.281 & 282/DEL/2015 14 17. Further, Hon’ble Supreme Court in case of CIT Vs. Sinhgad Technical Education Society (397 ITR 344) (SC) wherein exactly similar legal/technical ground was taken for the first time before the ITAT. Further, the Hon’ble Apex Court upheld the order of the Tribunal that addition cannot be made for the assessment years for which there are no incriminating documents found during the course of search in the assessments framed u/s 153C. The Hon’ble C…

ACIT, Central Circle- 15, New Delhi vs. Krishan Lal Madhok, Delhi

In the result, all appeals by the revenue are accordingly

ITA 6648/DEL/2017[2007-08]Status: DisposedITAT Delhi03 Aug 2021AY 2007-08

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: Shri Pranshu Goel, CAFor Respondent: Ms. Sushma Singh, CIT-DR
Section 132(4)

…rch and therefore, the ratio laid down by the Hon'ble High Court of Delhi in the case of Meeta Gutgutia 395 ITR 526, Kabul Chawla 380 ITR 573, Anil Bhatia 211 Taxman.com 453 and of the Hon'ble Supreme Court in the case of Singhad Technical Education Society 397 ITR 344 squarely apply. 21. Rebutting to this contention of the ld. counsel for the assessee, the ld. DR stated that the Hon'ble Kerala High Court in the case of Saint Francis Clay Décor Tiles 70 Taxman.com 234 has held that “Neither under section 132 or under section 153A, the phraseology “incriminating” is used by the Parliament. Therefore, any mate…

Krishan Lal Madhok, New Delhi vs. ACIT, Circle- 15, New Delhi

In the result, all appeals by the revenue are accordingly

ITA 6269/DEL/2017[2007-08]Status: DisposedITAT Delhi03 Aug 2021AY 2007-08

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: Shri Pranshu Goel, CAFor Respondent: Ms. Sushma Singh, CIT-DR
Section 132(4)

…rch and therefore, the ratio laid down by the Hon'ble High Court of Delhi in the case of Meeta Gutgutia 395 ITR 526, Kabul Chawla 380 ITR 573, Anil Bhatia 211 Taxman.com 453 and of the Hon'ble Supreme Court in the case of Singhad Technical Education Society 397 ITR 344 squarely apply. 21. Rebutting to this contention of the ld. counsel for the assessee, the ld. DR stated that the Hon'ble Kerala High Court in the case of Saint Francis Clay Décor Tiles 70 Taxman.com 234 has held that “Neither under section 132 or under section 153A, the phraseology “incriminating” is used by the Parliament. Therefore, any mate…

Krishan Lal Madhok, New Delhi vs. ACIT, Circle- 15, New Delhi

In the result, all appeals by the revenue are accordingly

ITA 6268/DEL/2017[2006-07]Status: DisposedITAT Delhi03 Aug 2021AY 2006-07

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: Shri Pranshu Goel, CAFor Respondent: Ms. Sushma Singh, CIT-DR
Section 132(4)

…rch and therefore, the ratio laid down by the Hon'ble High Court of Delhi in the case of Meeta Gutgutia 395 ITR 526, Kabul Chawla 380 ITR 573, Anil Bhatia 211 Taxman.com 453 and of the Hon'ble Supreme Court in the case of Singhad Technical Education Society 397 ITR 344 squarely apply. 21. Rebutting to this contention of the ld. counsel for the assessee, the ld. DR stated that the Hon'ble Kerala High Court in the case of Saint Francis Clay Décor Tiles 70 Taxman.com 234 has held that “Neither under section 132 or under section 153A, the phraseology “incriminating” is used by the Parliament. Therefore, any mate…

ACIT, Circle- 15, New Delhi vs. Krishan Lal Madhok, New Delhi

In the result, all appeals by the revenue are accordingly

ITA 3920/DEL/2017[2011-12]Status: DisposedITAT Delhi03 Aug 2021AY 2011-12

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: Shri Pranshu Goel, CAFor Respondent: Ms. Sushma Singh, CIT-DR
Section 132(4)

…rch and therefore, the ratio laid down by the Hon'ble High Court of Delhi in the case of Meeta Gutgutia 395 ITR 526, Kabul Chawla 380 ITR 573, Anil Bhatia 211 Taxman.com 453 and of the Hon'ble Supreme Court in the case of Singhad Technical Education Society 397 ITR 344 squarely apply. 21. Rebutting to this contention of the ld. counsel for the assessee, the ld. DR stated that the Hon'ble Kerala High Court in the case of Saint Francis Clay Décor Tiles 70 Taxman.com 234 has held that “Neither under section 132 or under section 153A, the phraseology “incriminating” is used by the Parliament. Therefore, any mate…

ACIT, Circle- 15, New Delhi vs. Krishan Lal Madhok, New Delhi

In the result, all appeals by the revenue are accordingly

ITA 3919/DEL/2017[2010-11]Status: DisposedITAT Delhi03 Aug 2021AY 2010-11

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: Shri Pranshu Goel, CAFor Respondent: Ms. Sushma Singh, CIT-DR
Section 132(4)

…rch and therefore, the ratio laid down by the Hon'ble High Court of Delhi in the case of Meeta Gutgutia 395 ITR 526, Kabul Chawla 380 ITR 573, Anil Bhatia 211 Taxman.com 453 and of the Hon'ble Supreme Court in the case of Singhad Technical Education Society 397 ITR 344 squarely apply. 21. Rebutting to this contention of the ld. counsel for the assessee, the ld. DR stated that the Hon'ble Kerala High Court in the case of Saint Francis Clay Décor Tiles 70 Taxman.com 234 has held that “Neither under section 132 or under section 153A, the phraseology “incriminating” is used by the Parliament. Therefore, any mate…