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 367,154 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

Alankit Forex India Limited, New Delhi vs. DCIT, Central Circle-28, New Delhi

ITA 4209/DEL/2025[2014-15]Status: DisposedITAT Delhi28 Nov 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…rial and its correlation to the AY which is sought to be reassessed, according to the writ petitioners, is an aspect which stands conclusively answered by the Supreme Court in CIT v. Sinhgad Technical Education Society [2017] 84 taxmann.com 290/250 Taxman 225/397 ITR 344/[2018] 11 SCC 490. 9. In Sinhgad Technical Education Society (supra), Section 153C notices had been issued against the assessee for AYs' 2000-01 to 2005-06. The appeal before the Supreme Court, however, stood restricted to AYs' 2001 to 2003-04. Taking note of the view which weighed with the ITAT, the Supreme Court observed as under:- "15. In thes…

Alankit Forex India Limited, New Delhi vs. DCIT, Central Circle-28, New Delhi

ITA 4208/DEL/2025[2013-14]Status: DisposedITAT Delhi28 Nov 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…rial and its correlation to the AY which is sought to be reassessed, according to the writ petitioners, is an aspect which stands conclusively answered by the Supreme Court in CIT v. Sinhgad Technical Education Society [2017] 84 taxmann.com 290/250 Taxman 225/397 ITR 344/[2018] 11 SCC 490. 9. In Sinhgad Technical Education Society (supra), Section 153C notices had been issued against the assessee for AYs' 2000-01 to 2005-06. The appeal before the Supreme Court, however, stood restricted to AYs' 2001 to 2003-04. Taking note of the view which weighed with the ITAT, the Supreme Court observed as under:- "15. In thes…

M/S. Bannariamman Educational Trust, Coimbatore vs. PCIT, CC-3(2), Chennai

In the result, appeals filed by the assessee are allowed

ITA 1379/CHNY/2025[2016-17]Status: DisposedITAT Chennai26 Nov 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

Section 11Section 143(3)Section 153CSection 263

…u/s.153C of the Act can only make addition based on incriminating material unearthed from search in the 3rd party premises; and for taking such a view, we rely on the Hon’ble Supreme Court decision in the case of CIT v. Singhad Technical Education Society (397 ITR 344)(SC). Hence, in the absence of incriminating material unearthed from the premises of searched party i.e. Chettinad Builders, no addition/disallowance could have been made by the AO while framing the assessment u/s.153C of the Act for AYs 2015-16 & 2016-17. And it is nobody’s case that there was any incriminating material qua AYs 2015-16 & 2016…

Bannariamman Educational Trust, Coimbatore vs. PCIT, Central Circle-3(2), Chennai

In the result, appeals filed by the assessee are allowed

ITA 1378/CHNY/2025[2015-16]Status: DisposedITAT Chennai26 Nov 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

Section 11Section 143(3)Section 153CSection 263

…u/s.153C of the Act can only make addition based on incriminating material unearthed from search in the 3rd party premises; and for taking such a view, we rely on the Hon’ble Supreme Court decision in the case of CIT v. Singhad Technical Education Society (397 ITR 344)(SC). Hence, in the absence of incriminating material unearthed from the premises of searched party i.e. Chettinad Builders, no addition/disallowance could have been made by the AO while framing the assessment u/s.153C of the Act for AYs 2015-16 & 2016-17. And it is nobody’s case that there was any incriminating material qua AYs 2015-16 & 2016…

Dy. Commissioner of Income Tax, Central Circle-17, Delhi vs. M/S Mani Capital Limited, Kanpur

In the result, the appeal of AY 2010-11 is allowed

ITA 3863/DEL/2025[2013-14]Status: DisposedITAT Delhi25 Nov 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 153Section 153ASection 153CSection 153C(1)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.3860/Del./2025, A.Y. 2010-11 ITA No.3861/Del./2025, A.Y. 2011-12 ITA No.3862/Del./2025, A.Y. 2012-13 ITA No.3863/Del./2025, A.Y. 2013-14 Deputy Commissioner of Mani Capital Limited Income Tax, 14, Ratan Mahal, Central Circle-17, Vs. 15/197, Civil Lines, ARA Building, Kanpur,Uttar Pradesh Jhandewalan Extn. PAN: AAACD4969L New Delhi (Appellant) (Respondent) Appellant by Ms. Monika Singh, CIT-DR Respondent by Shri Sandeep Chadha, CA Date of Hearing 17…

Dy. Commissioner of Income Tax, Central Circle-17, New Delhi, Delhi vs. M/S Mani Capital Limited, Kanpur

In the result, the appeal of AY 2010-11 is allowed

ITA 3862/DEL/2025[2012-13]Status: DisposedITAT Delhi25 Nov 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 153Section 153ASection 153CSection 153C(1)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.3860/Del./2025, A.Y. 2010-11 ITA No.3861/Del./2025, A.Y. 2011-12 ITA No.3862/Del./2025, A.Y. 2012-13 ITA No.3863/Del./2025, A.Y. 2013-14 Deputy Commissioner of Mani Capital Limited Income Tax, 14, Ratan Mahal, Central Circle-17, Vs. 15/197, Civil Lines, ARA Building, Kanpur,Uttar Pradesh Jhandewalan Extn. PAN: AAACD4969L New Delhi (Appellant) (Respondent) Appellant by Ms. Monika Singh, CIT-DR Respondent by Shri Sandeep Chadha, CA Date of Hearing 17…

Dy. Commissioner of Income Tax, Central Circle-17, New Delhi, Delhi vs. M/S Mani Capital Limited, Kanpur

In the result, the appeal of AY 2010-11 is allowed

ITA 3861/DEL/2025[2011-12]Status: DisposedITAT Delhi25 Nov 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 153Section 153ASection 153CSection 153C(1)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.3860/Del./2025, A.Y. 2010-11 ITA No.3861/Del./2025, A.Y. 2011-12 ITA No.3862/Del./2025, A.Y. 2012-13 ITA No.3863/Del./2025, A.Y. 2013-14 Deputy Commissioner of Mani Capital Limited Income Tax, 14, Ratan Mahal, Central Circle-17, Vs. 15/197, Civil Lines, ARA Building, Kanpur,Uttar Pradesh Jhandewalan Extn. PAN: AAACD4969L New Delhi (Appellant) (Respondent) Appellant by Ms. Monika Singh, CIT-DR Respondent by Shri Sandeep Chadha, CA Date of Hearing 17…

Dy. Commissioner of Income Tax, Central Circle-17, New Delhi, Delhi vs. M/S Mani Capital Limited, Kanpur

In the result, the appeal of AY 2010-11 is allowed

ITA 3860/DEL/2025[2010-11]Status: DisposedITAT Delhi25 Nov 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 153Section 153ASection 153CSection 153C(1)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.3860/Del./2025, A.Y. 2010-11 ITA No.3861/Del./2025, A.Y. 2011-12 ITA No.3862/Del./2025, A.Y. 2012-13 ITA No.3863/Del./2025, A.Y. 2013-14 Deputy Commissioner of Mani Capital Limited Income Tax, 14, Ratan Mahal, Central Circle-17, Vs. 15/197, Civil Lines, ARA Building, Kanpur,Uttar Pradesh Jhandewalan Extn. PAN: AAACD4969L New Delhi (Appellant) (Respondent) Appellant by Ms. Monika Singh, CIT-DR Respondent by Shri Sandeep Chadha, CA Date of Hearing 17…

DCIT CC 2 2, Chennai vs. Southern Agrifurane Industries Pvt Ltd, Chennai

ITA 1260/CHNY/2025[2017-18]Status: DisposedITAT Chennai21 Nov 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1254, 1255, 1258, 1260/Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 The Dcit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) V. M/S. Southern Agrifurane Industries Pvt Ltd., Mgm Centre No.1, Dr. Radhakrishnan Salai, 9Th Cross Street, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita Nos.1233, 1235, 1237, 1238 /Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 M/S. Southern Agrifurane- Industries Pvt Ltd Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(1)Section 143(2)Section 14ASection 153CSection 250Section 80G

…019-20 and that the satisfaction note didn't contain any mention about the existence of any incriminating material in relation to AY(s) 2014-15 to 2017-18. Relying upon the decision of the Hon'ble Apex Court in the case of Sinhgad Technical Education Society (397 ITR 344), the Ld. CIT(A) therefore held that, there was evidently no nexus made out by the AO between the incriminating material found as a result of search with the AYs 2014-15 to 2017-18 prior to issuance of notice u/s 153C of the Act and accordingly the notices issued u/s 153C of the Act for these AYs were held to be bad in law. The Ld. CIT(A) accordi…

DCIT CC 2 2, Chennai vs. Southern Agrifurane Industries Pvt Ltd, Chennai

ITA 1258/CHNY/2025[2016-17]Status: DisposedITAT Chennai21 Nov 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1254, 1255, 1258, 1260/Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 The Dcit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) V. M/S. Southern Agrifurane Industries Pvt Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita Nos.1233, 1235, 1237, 1238 /Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 M/S. Southern Agrifurane- Industries Pvt Ltd Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(1)Section 143(2)Section 14ASection 153CSection 250Section 80G

…019-20 and that the satisfaction note didn't contain any mention about the existence of any incriminating material in relation to AY(s) 2014-15 to 2017-18. Relying upon the decision of the Hon'ble Apex Court in the case of Sinhgad Technical Education Society (397 ITR 344), the Ld. CIT(A) therefore held that, there was evidently no nexus made out by the AO between the incriminating material found as a result of search with the AYs 2014-15 to 2017-18 prior to issuance of notice u/s 153C of the Act and accordingly the notices issued u/s 153C of the Act for these AYs were held to be bad in law. The Ld. CIT(A) accordi…

DCIT CC 2 2, Chennai vs. Southern Agrifurane Industries Pvt Ltd, Chennai

ITA 1255/CHNY/2025[2015-16]Status: DisposedITAT Chennai21 Nov 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1254, 1255, 1258, 1260/Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 The Dcit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) V. M/S. Southern Agrifurane Industries Pvt Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita Nos.1233, 1235, 1237, 1238 /Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 M/S. Southern Agrifurane- Industries Pvt Ltd Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(1)Section 143(2)Section 14ASection 153CSection 250Section 80G

…019-20 and that the satisfaction note didn't contain any mention about the existence of any incriminating material in relation to AY(s) 2014-15 to 2017-18. Relying upon the decision of the Hon'ble Apex Court in the case of Sinhgad Technical Education Society (397 ITR 344), the Ld. CIT(A) therefore held that, there was evidently no nexus made out by the AO between the incriminating material found as a result of search with the AYs 2014-15 to 2017-18 prior to issuance of notice u/s 153C of the Act and accordingly the notices issued u/s 153C of the Act for these AYs were held to be bad in law. The Ld. CIT(A) accordi…

DCIT CC 2 2, Chennai vs. Southern Agrifurane Industries Pvt Ltd, Chennai

In the result, both the both the appeals filed by the Revenue and the Revenue and the

ITA 1254/CHNY/2025[2014-15]Status: DisposedITAT Chennai21 Nov 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 153CSection 250

…y incriminating material in relation to in relation to AY(s) 2014-15 to 2017-18. Relying upon the 18. Relying upon the decision of the Hon’ble Apex Court in the case of Hon’ble Apex Court in the case of Sinhgad Technical Sinhgad Technical Education Society (397 ITR 344) Education Society (397 ITR 344), the Ld. CIT(A) therefore held that, , the Ld. CIT(A) therefore held that, there was evidently no nexus made out by the AO between the no nexus made out by the AO between the no nexus made out by the AO between the incriminating material found as a result of search incriminating material found as a result of sear…

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

In the result, both the both the appeals filed by the Revenue and the Revenue and the

ITA 1238/CHNY/2025[2017-18]Status: DisposedITAT Chennai21 Nov 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 153CSection 250

…y incriminating material in relation to in relation to AY(s) 2014-15 to 2017-18. Relying upon the 18. Relying upon the decision of the Hon’ble Apex Court in the case of Hon’ble Apex Court in the case of Sinhgad Technical Sinhgad Technical Education Society (397 ITR 344) Education Society (397 ITR 344), the Ld. CIT(A) therefore held that, , the Ld. CIT(A) therefore held that, there was evidently no nexus made out by the AO between the no nexus made out by the AO between the no nexus made out by the AO between the incriminating material found as a result of search incriminating material found as a result of sear…

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

In the result, both the appeals filed by the Revenue and the

ITA 1237/CHNY/2025[2016-17]Status: DisposedITAT Chennai21 Nov 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1254, 1255, 1258, 1260/Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 The Dcit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) V. M/S. Southern Agrifurane Industries Pvt Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita Nos.1233, 1235, 1237, 1238 /Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 M/S. Southern Agrifurane- V. The Dcit, Industries Pvt Ltd Central Circle-2(2), Chennai. Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement (प्रत्यर्थी/Respondent) : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(1)Section 143(2)Section 14ASection 153CSection 250Section 80G

…019-20 and that the satisfaction note didn't contain any mention about the existence of any incriminating material in relation to AY(s) 2014-15 to 2017-18. Relying upon the decision of the Hon'ble Apex Court in the case of Sinhgad Technical Education Society (397 ITR 344), the Ld. CIT(A) therefore held that, there was evidently no nexus made out by the AO between the incriminating material found as a result of search with the AYs 2014-15 to 2017-18 prior to issuance of notice u/s 153C of the Act and accordingly the notices issued u/s 153C of the Act for these AYs were held to be bad in law. The Ld. CIT(A) accordi…

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

In the result, both the appeals filed by the Revenue and the

ITA 1235/CHNY/2025[2015-16]Status: DisposedITAT Chennai21 Nov 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1254, 1255, 1258, 1260/Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 The Dcit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) V. M/S. Southern Agrifurane Industries Pvt Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita Nos.1233, 1235, 1237, 1238 /Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 M/S. Southern Agrifurane- Industries Pvt Ltd Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(1)Section 143(2)Section 14ASection 153CSection 250Section 80G

…019-20 and that the satisfaction note didn't contain any mention about the existence of any incriminating material in relation to AY(s) 2014-15 to 2017-18. Relying upon the decision of the Hon'ble Apex Court in the case of Sinhgad Technical Education Society (397 ITR 344), the Ld. CIT(A) therefore held that, there was evidently no nexus made out by the AO between the incriminating material found as a result of search with the AYs 2014-15 to 2017-18 prior to issuance of notice u/s 153C of the Act and accordingly the notices issued u/s 153C of the Act for these AYs were held to be bad in law. The Ld. CIT(A) accordi…

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

ITA 1233/CHNY/2025[2014-15]Status: DisposedITAT Chennai21 Nov 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1254, 1255, 1258, 1260/Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 The Dcit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) V. M/S. Southern Agrifurane Industries Pvt Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita Nos.1233, 1235, 1237, 1238 /Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 M/S. Southern Agrifurane- Industries Pvt Ltd Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(1)Section 143(2)Section 14ASection 153CSection 250Section 80G

…019-20 and that the satisfaction note didn't contain any mention about the existence of any incriminating material in relation to AY(s) 2014-15 to 2017-18. Relying upon the decision of the Hon'ble Apex Court in the case of Sinhgad Technical Education Society (397 ITR 344), the Ld. CIT(A) therefore held that, there was evidently no nexus made out by the AO between the incriminating material found as a result of search with the AYs 2014-15 to 2017-18 prior to issuance of notice u/s 153C of the Act and accordingly the notices issued u/s 153C of the Act for these AYs were held to be bad in law. The Ld. CIT(A) accordi…

Sh. Surender Kumar Chawla, Rudrapur vs. ACIT, CC, Haldwani

In the result, assessee’s appeals; ITA No

ITA 76/DDN/2024[2017-18]Status: DisposedITAT Dehradun20 Nov 2025AY 2017-18

Bench: BEFORESHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

Section 142Section 143(3)Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH ‘DB’: NEW DELHI BEFORESHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.210/DDN/2024, A.Y. 2011-12 ITA No.62/DDN/2024, A.Y. 2013-14 ITA No.63/DDN/2024, A.Y. 2014-15 ITA No.74/DDN/2024, A.Y. 2015-16 ITA No.75/DDN/2024, A.Y. 2016-17 ITA No.76/DDN/2024, A.Y. 2017-18 Surender Kumar Chawla Assistant Commissioner C/o. Matta Garg & Co., of Income Tax, Chartered Accountant Vs. Central Circle, Ayakar 15, Astley Hall, Dehradun-1 Bhawan, Haldwani Uttrakhand Uttrakhand PAN: ACAPC8966H (Appellant) (Respondent) Appellantby…

Sh. Surender Kumar Chawla, Rudrapur vs. ACIT, CC-, Haldwani

In the result, assessee’s appeals; ITA No

ITA 75/DDN/2024[2016-17]Status: DisposedITAT Dehradun20 Nov 2025AY 2016-17

Bench: BEFORESHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

Section 142Section 143(3)Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH ‘DB’: NEW DELHI BEFORESHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.210/DDN/2024, A.Y. 2011-12 ITA No.62/DDN/2024, A.Y. 2013-14 ITA No.63/DDN/2024, A.Y. 2014-15 ITA No.74/DDN/2024, A.Y. 2015-16 ITA No.75/DDN/2024, A.Y. 2016-17 ITA No.76/DDN/2024, A.Y. 2017-18 Surender Kumar Chawla Assistant Commissioner C/o. Matta Garg & Co., of Income Tax, Chartered Accountant Vs. Central Circle, Ayakar 15, Astley Hall, Dehradun-1 Bhawan, Haldwani Uttrakhand Uttrakhand PAN: ACAPC8966H (Appellant) (Respondent) Appellantby…

Sh. Surender Kumar Chawla, Rudrapur vs. ACIT, CC- Haldwani, Haldwani

In the result, assessee's appeals; ITA No

ITA 74/DDN/2024[2015-16]Status: DisposedITAT Dehradun20 Nov 2025AY 2015-16
Section 142Section 143(3)Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH ‘DB': NEW DELHI BEFORESHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.210/DDN/2024, A.Y. 2011-12 ITA No.62/DDN/2024, A.Y. 2013-14 ITA No.63/DDN/2024, A.Y. 2014-15 ITA No.74/DDN/2024, A.Y. 2015-16 ITA No.75/DDN/2024, A.Y. 2016-17 ITA No.76/DDN/2024, A.Y. 2017-18 Surender Kumar Chawla C/o. Matta Garg & Co., Chartered Accountant 15, Astley Hall, Dehradun-1 Uttrakhand Vs. Assistant Commissioner of Income Tax, Central Circle, Ayakar Bhawan, Haldwani Uttrakhand PAN: ACAPC8966H (Appellant) (Respondent) Appellantby Re…

Sh.Surender Kumar Chawla, Rudrapur vs. ACIT, CC, Haldwani

In the result, assessee’s appeals; ITA No

ITA 63/DDN/2024[2014-15]Status: DisposedITAT Dehradun20 Nov 2025AY 2014-15

Bench: BEFORESHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

Section 142Section 143(3)Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH ‘DB’: NEW DELHI BEFORESHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.210/DDN/2024, A.Y. 2011-12 ITA No.62/DDN/2024, A.Y. 2013-14 ITA No.63/DDN/2024, A.Y. 2014-15 ITA No.74/DDN/2024, A.Y. 2015-16 ITA No.75/DDN/2024, A.Y. 2016-17 ITA No.76/DDN/2024, A.Y. 2017-18 Surender Kumar Chawla Assistant Commissioner C/o. Matta Garg & Co., of Income Tax, Chartered Accountant Vs. Central Circle, Ayakar 15, Astley Hall, Dehradun-1 Bhawan, Haldwani Uttrakhand Uttrakhand PAN: ACAPC8966H (Appellant) (Respondent) Appellantby…