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 367,181 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, New Delhi vs. M/S Vinman Estates Pvt. Ltd., New Delhi

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 1980/DEL/2016[2005-06]Status: DisposedITAT Delhi27 Apr 2020AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…legal proposition decided in the case of Kabul Chawla (supra) and Meeta Gutgutia (supra) have become confirmed as is decided by the Hon’ble jurisdictional Delhi High Court. The Hon’ble Supreme Court in the case of CIT vs., Singhad Technical Education Society 397 ITR 344 (SC) considering the issue under section 153C of the I.T. Act, 1961, held that “the incriminating material which was seized had to pertain to assessment years in question.” It is, therefore, clear from the above Judgments that incriminating material which was seized should pertain 36 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Develop…

ACIT, New Delhi vs. M/S Gee Gee Builders Pvt. Ltd., New Delhi

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 1975/DEL/2016[2005-06]Status: DisposedITAT Delhi27 Apr 2020AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…legal proposition decided in the case of Kabul Chawla (supra) and Meeta Gutgutia (supra) have become confirmed as is decided by the Hon’ble jurisdictional Delhi High Court. The Hon’ble Supreme Court in the case of CIT vs., Singhad Technical Education Society 397 ITR 344 (SC) considering the issue under section 153C of the I.T. Act, 1961, held that “the incriminating material which was seized had to pertain to assessment years in question.” It is, therefore, clear from the above Judgments that incriminating material which was seized should pertain 36 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Develop…

ACIT, New Delhi vs. M/S Nageshwar Realtors Pvt. Ltd., New Delhi

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 1972/DEL/2016[2006-07]Status: DisposedITAT Delhi27 Apr 2020AY 2006-07

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…legal proposition decided in the case of Kabul Chawla (supra) and Meeta Gutgutia (supra) have become confirmed as is decided by the Hon’ble jurisdictional Delhi High Court. The Hon’ble Supreme Court in the case of CIT vs., Singhad Technical Education Society 397 ITR 344 (SC) considering the issue under section 153C of the I.T. Act, 1961, held that “the incriminating material which was seized had to pertain to assessment years in question.” It is, therefore, clear from the above Judgments that incriminating material which was seized should pertain 36 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Develop…

ACIT, New Delhi vs. M/S Witness Builders Pvt. Ltd., New Delhi

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 1971/DEL/2016[2006-07]Status: DisposedITAT Delhi27 Apr 2020AY 2006-07

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…legal proposition decided in the case of Kabul Chawla (supra) and Meeta Gutgutia (supra) have become confirmed as is decided by the Hon’ble jurisdictional Delhi High Court. The Hon’ble Supreme Court in the case of CIT vs., Singhad Technical Education Society 397 ITR 344 (SC) considering the issue under section 153C of the I.T. Act, 1961, held that “the incriminating material which was seized had to pertain to assessment years in question.” It is, therefore, clear from the above Judgments that incriminating material which was seized should pertain 36 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Develop…

M/S Vinman Estates (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 1589/DEL/2016[2005-06]Status: DisposedITAT Delhi27 Apr 2020AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…legal proposition decided in the case of Kabul Chawla (supra) and Meeta Gutgutia (supra) have become confirmed as is decided by the Hon’ble jurisdictional Delhi High Court. The Hon’ble Supreme Court in the case of CIT vs., Singhad Technical Education Society 397 ITR 344 (SC) considering the issue under section 153C of the I.T. Act, 1961, held that “the incriminating material which was seized had to pertain to assessment years in question.” It is, therefore, clear from the above Judgments that incriminating material which was seized should pertain 36 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Develop…

ACIT, New Delhi vs. M/S. Believe Developers & Promoters Pvt. Ltd., New Delhi

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 6444/DEL/2015[2005-06]Status: DisposedITAT Delhi27 Apr 2020AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…legal proposition decided in the case of Kabul Chawla (supra) and Meeta Gutgutia (supra) have become confirmed as is decided by the Hon’ble jurisdictional Delhi High Court. The Hon’ble Supreme Court in the case of CIT vs., Singhad Technical Education Society 397 ITR 344 (SC) considering the issue under section 153C of the I.T. Act, 1961, held that “the incriminating material which was seized had to pertain to assessment years in question.” It is, therefore, clear from the above Judgments that incriminating material which was seized should pertain 36 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Develop…

DCIT, Central Circle - 2(1), Kolkata vs. M/S. Bhavya Merchandise Pvt. Ltd., Kolkata

In the result, appeals by the revenue are dismissed and cross-objections by the assessee are allowed

ITA 2148/KOL/2017[2011-12]Status: DisposedITAT Kolkata18 Mar 2020AY 2011-12
For Appellant: Mr. R.P. Agarwal, Advocate &For Respondent: Mr. Imokaba Jamir, CIT DR
Section 132Section 143(2)Section 143(3)Section 153ASection 68Section 69C

…t the revenue in Meeta Gutgutia is settled because the SLP has already been admitted by SC for hearing on the same question in several other cases such as Continental warehousing, Best Infrastructure(supra). Further, Supreme Court in Sinhgad Tech Edu Society 397 ITR 344(SC) held that no notice u/s 153C could be invoked unless there was incriminating material is also of no consequence as the provisions of section 153C has been amended w.e.f 1/4/2005 and that the decision of Sinhgad Tech Edu society was for period prior to 1/4/2005. 16. He reiterates that the sum and substance of all the decisions above could only…

ACIT Central Circle 2(1), Chennai vs. Arvinda Nandagopal, Chennai

In the result, the appeals filed by the Revenue are dismissed

ITA 1470/CHNY/2018[2013-14]Status: DisposedITAT Chennai13 Mar 2020AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.1468, 1469 & 1470/Chny/2018 ("नधा"रण वष" / Assessment Year: 2011-12 To 2013-14) Vs Shri Arvinda Nandagopal, The Asst. Commissioner Of No.6, 6Th Street, Rutland Gate, Income Tax, Corporate Circle – 21), Chennai – 600 006. Chennai. Pan: Aafpa6259G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Srinivasa Rao, Cit ""यथ" क" ओर से/Respondent By : Shri K.M. Mohandass, Ca सुनवाई क" तार"ख/Date Of Hearing : 23.01.2020 घोषणा क" तार"ख /Date Of Pronouncement : 13.03.2020 आदेश /O R D E R Per Inturi Rama Rao:

For Appellant: Shri Srinivasa Rao, CITFor Respondent: Shri K.M. Mohandass, CA
Section 132Section 132(4)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी,"याियक सद"य के सम" BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकर अपील सं./I.T.A.No.1468, 1469 & 1470/Chny/2018 ("नधा"रण वष" / Assessment Year: 2011-12 to 2013-14) Vs Shri Arvinda Nandagopal, The Asst. Commissioner of No.6, 6th Street, Rutland Gate, Income Tax, Corporate Circle – 21), Chennai – 600 006. Chennai. PAN: AAFPA6259G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri Srinivasa…

ACIT Central Circle 2(1), Chennai vs. Arvinda Nandagopal, Chennai

In the result, the appeals filed by the Revenue are dismissed

ITA 1469/CHNY/2018[2012-13]Status: DisposedITAT Chennai13 Mar 2020AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.1468, 1469 & 1470/Chny/2018 ("नधा"रण वष" / Assessment Year: 2011-12 To 2013-14) Vs Shri Arvinda Nandagopal, The Asst. Commissioner Of No.6, 6Th Street, Rutland Gate, Income Tax, Corporate Circle – 21), Chennai – 600 006. Chennai. Pan: Aafpa6259G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Srinivasa Rao, Cit ""यथ" क" ओर से/Respondent By : Shri K.M. Mohandass, Ca सुनवाई क" तार"ख/Date Of Hearing : 23.01.2020 घोषणा क" तार"ख /Date Of Pronouncement : 13.03.2020 आदेश /O R D E R Per Inturi Rama Rao:

For Appellant: Shri Srinivasa Rao, CITFor Respondent: Shri K.M. Mohandass, CA
Section 132Section 132(4)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी,"याियक सद"य के सम" BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकर अपील सं./I.T.A.No.1468, 1469 & 1470/Chny/2018 ("नधा"रण वष" / Assessment Year: 2011-12 to 2013-14) Vs Shri Arvinda Nandagopal, The Asst. Commissioner of No.6, 6th Street, Rutland Gate, Income Tax, Corporate Circle – 21), Chennai – 600 006. Chennai. PAN: AAFPA6259G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri Srinivasa…

ACIT Central Circle 2(1), Chennai vs. Arvinda Nandagopal, Chennai

In the result, the appeals filed by the Revenue are dismissed

ITA 1468/CHNY/2018[2011-12]Status: DisposedITAT Chennai13 Mar 2020AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.1468, 1469 & 1470/Chny/2018 ("नधा"रण वष" / Assessment Year: 2011-12 To 2013-14) Vs Shri Arvinda Nandagopal, The Asst. Commissioner Of No.6, 6Th Street, Rutland Gate, Income Tax, Corporate Circle – 21), Chennai – 600 006. Chennai. Pan: Aafpa6259G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Srinivasa Rao, Cit ""यथ" क" ओर से/Respondent By : Shri K.M. Mohandass, Ca सुनवाई क" तार"ख/Date Of Hearing : 23.01.2020 घोषणा क" तार"ख /Date Of Pronouncement : 13.03.2020 आदेश /O R D E R Per Inturi Rama Rao:

For Appellant: Shri Srinivasa Rao, CITFor Respondent: Shri K.M. Mohandass, CA
Section 132Section 132(4)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी,"याियक सद"य के सम" BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकर अपील सं./I.T.A.No.1468, 1469 & 1470/Chny/2018 ("नधा"रण वष" / Assessment Year: 2011-12 to 2013-14) Vs Shri Arvinda Nandagopal, The Asst. Commissioner of No.6, 6th Street, Rutland Gate, Income Tax, Corporate Circle – 21), Chennai – 600 006. Chennai. PAN: AAFPA6259G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri Srinivasa…

The Assistant Commissioner of Income Tax, Central Circle-2, Rajahmundry vs. K.V.V.S.N.Associates, Tanuku

In the result, appeals of the revenue as well as the cross objections of the assessee are dismissed

ITA 111/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam28 Feb 2020AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपील सं./I.T.A.No.107/Viz/2018 To 111/Viz/2018 (निर्धारण वर्ा/Assessment Year :2010-11 To 2014-15 Respectively) Asst. Commissioner Of Vs. M/S K.V.V.S.N.Associates Income Tax D.No.20-8-5, Nadellavari Street Central Circle-2 Tanuku Rajahmundry West Godavari Dist. [Pan : Aaifk3522 (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.22/Viz/2018 To 26/Viz/2018 (Arising Out Of I.T.A.No.107/Viz/2018 To 111/Viz/2018) (निर्धारण वर्ा/Assessment Year :2010-11 To 2014-15 Respectively) Vs. Asst. Commissioner Of M/S K.V.V.S.N.Associates D.No.20-8-5, Nadellavari Street Income Tax Tanuku Central Circle-2 West Godavari Dist. Rajahmundry [Pan : Aaifk3522F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व कीओर से /Revenue By : Shri Ravi Shankar Narayan, Cit, Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 26.02.2020 घोर्णध की तधरीख/Date Of Pronouncement : 28 .02.2020

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri Ravi Shankar Narayan
Section 132Section 133ASection 143(3)Section 153C

…e A.Y.2014-15. Therefore, we hold that the notices issued u/s 153C of the Act, for the impugned assessment years are unsustainable. This view is upheld by the decision of Hon’ble Supreme Court in the case of CIT Vs. Sinhagad Technical Education Society (2017) 84 Taxmann.com 290 (SC). This tribunal also considered the identical issue in the case of M/s. Sri Balaji Constructions, 16 I.T.A. No.107/Viz/2018 to 111/Viz/2018 Cross Objection No.22/Viz/2018 to 26/Viz/2018, A.Y.2010-11 to 2014-15 M/s K.V.V.S.N.Associates, Tanuku Kakinada in ITA No.387/Vizag/2014 dated 10/01/2018 and decided the issue in favour of the as…

The Assistant Commissioner of Income Tax, Central Circle-2, Rajahmundry vs. K.V.V.S.N.Associates, Tanuku

In the result, appeals of the revenue as well as the cross objections of the assessee are dismissed

ITA 110/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam28 Feb 2020AY 2013-14

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपील सं./I.T.A.No.107/Viz/2018 To 111/Viz/2018 (निर्धारण वर्ा/Assessment Year :2010-11 To 2014-15 Respectively) Asst. Commissioner Of Vs. M/S K.V.V.S.N.Associates Income Tax D.No.20-8-5, Nadellavari Street Central Circle-2 Tanuku Rajahmundry West Godavari Dist. [Pan : Aaifk3522 (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.22/Viz/2018 To 26/Viz/2018 (Arising Out Of I.T.A.No.107/Viz/2018 To 111/Viz/2018) (निर्धारण वर्ा/Assessment Year :2010-11 To 2014-15 Respectively) Vs. Asst. Commissioner Of M/S K.V.V.S.N.Associates D.No.20-8-5, Nadellavari Street Income Tax Tanuku Central Circle-2 West Godavari Dist. Rajahmundry [Pan : Aaifk3522F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व कीओर से /Revenue By : Shri Ravi Shankar Narayan, Cit, Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 26.02.2020 घोर्णध की तधरीख/Date Of Pronouncement : 28 .02.2020

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri Ravi Shankar Narayan
Section 132Section 133ASection 143(3)Section 153C

…e A.Y.2014-15. Therefore, we hold that the notices issued u/s 153C of the Act, for the impugned assessment years are unsustainable. This view is upheld by the decision of Hon’ble Supreme Court in the case of CIT Vs. Sinhagad Technical Education Society (2017) 84 Taxmann.com 290 (SC). This tribunal also considered the identical issue in the case of M/s. Sri Balaji Constructions, 16 I.T.A. No.107/Viz/2018 to 111/Viz/2018 Cross Objection No.22/Viz/2018 to 26/Viz/2018, A.Y.2010-11 to 2014-15 M/s K.V.V.S.N.Associates, Tanuku Kakinada in ITA No.387/Vizag/2014 dated 10/01/2018 and decided the issue in favour of the as…

The Assistant Commissioner of Income Tax, Central Circle-2, Rajahmundry vs. K.V.V.S.N.Associates, Tanuku

In the result, appeals of the revenue as well as the cross objections of the assessee are dismissed

ITA 109/VIZ/2018[2012-13]Status: DisposedITAT Visakhapatnam28 Feb 2020AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपील सं./I.T.A.No.107/Viz/2018 To 111/Viz/2018 (निर्धारण वर्ा/Assessment Year :2010-11 To 2014-15 Respectively) Asst. Commissioner Of Vs. M/S K.V.V.S.N.Associates Income Tax D.No.20-8-5, Nadellavari Street Central Circle-2 Tanuku Rajahmundry West Godavari Dist. [Pan : Aaifk3522 (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.22/Viz/2018 To 26/Viz/2018 (Arising Out Of I.T.A.No.107/Viz/2018 To 111/Viz/2018) (निर्धारण वर्ा/Assessment Year :2010-11 To 2014-15 Respectively) Vs. Asst. Commissioner Of M/S K.V.V.S.N.Associates D.No.20-8-5, Nadellavari Street Income Tax Tanuku Central Circle-2 West Godavari Dist. Rajahmundry [Pan : Aaifk3522F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व कीओर से /Revenue By : Shri Ravi Shankar Narayan, Cit, Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 26.02.2020 घोर्णध की तधरीख/Date Of Pronouncement : 28 .02.2020

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri Ravi Shankar Narayan
Section 132Section 133ASection 143(3)Section 153C

…e A.Y.2014-15. Therefore, we hold that the notices issued u/s 153C of the Act, for the impugned assessment years are unsustainable. This view is upheld by the decision of Hon’ble Supreme Court in the case of CIT Vs. Sinhagad Technical Education Society (2017) 84 Taxmann.com 290 (SC). This tribunal also considered the identical issue in the case of M/s. Sri Balaji Constructions, 16 I.T.A. No.107/Viz/2018 to 111/Viz/2018 Cross Objection No.22/Viz/2018 to 26/Viz/2018, A.Y.2010-11 to 2014-15 M/s K.V.V.S.N.Associates, Tanuku Kakinada in ITA No.387/Vizag/2014 dated 10/01/2018 and decided the issue in favour of the as…

The Assistant Commissioner of Income Tax, Central Circle-2, Rajahmundry vs. K.V.V.S.N.Associates, Tanuku

In the result, appeals of the revenue as well as the cross objections of the assessee are dismissed

ITA 108/VIZ/2018[2011-12]Status: DisposedITAT Visakhapatnam28 Feb 2020AY 2011-12

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपील सं./I.T.A.No.107/Viz/2018 To 111/Viz/2018 (निर्धारण वर्ा/Assessment Year :2010-11 To 2014-15 Respectively) Asst. Commissioner Of Vs. M/S K.V.V.S.N.Associates Income Tax D.No.20-8-5, Nadellavari Street Central Circle-2 Tanuku Rajahmundry West Godavari Dist. [Pan : Aaifk3522 (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.22/Viz/2018 To 26/Viz/2018 (Arising Out Of I.T.A.No.107/Viz/2018 To 111/Viz/2018) (निर्धारण वर्ा/Assessment Year :2010-11 To 2014-15 Respectively) Vs. Asst. Commissioner Of M/S K.V.V.S.N.Associates D.No.20-8-5, Nadellavari Street Income Tax Tanuku Central Circle-2 West Godavari Dist. Rajahmundry [Pan : Aaifk3522F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व कीओर से /Revenue By : Shri Ravi Shankar Narayan, Cit, Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 26.02.2020 घोर्णध की तधरीख/Date Of Pronouncement : 28 .02.2020

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri Ravi Shankar Narayan
Section 132Section 133ASection 143(3)Section 153C

…e A.Y.2014-15. Therefore, we hold that the notices issued u/s 153C of the Act, for the impugned assessment years are unsustainable. This view is upheld by the decision of Hon’ble Supreme Court in the case of CIT Vs. Sinhagad Technical Education Society (2017) 84 Taxmann.com 290 (SC). This tribunal also considered the identical issue in the case of M/s. Sri Balaji Constructions, 16 I.T.A. No.107/Viz/2018 to 111/Viz/2018 Cross Objection No.22/Viz/2018 to 26/Viz/2018, A.Y.2010-11 to 2014-15 M/s K.V.V.S.N.Associates, Tanuku Kakinada in ITA No.387/Vizag/2014 dated 10/01/2018 and decided the issue in favour of the as…

Sri Panati Vittalanath Reddy, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(4), Bangalore

In the result, the appeal of the assessee is partly allowed for the assessment year 2015-16

ITA 1770/BANG/2017[2015-16]Status: DisposedITAT Bangalore26 Feb 2020AY 2015-16

Bench: Smt. Beena Pillai & Shri O.P.Meena

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Sri. S.T Seshadri, Sr. D.R
Section 143Section 143(3)Section 153ASection 153CSection 234

…sets whether explained or unexplained does not give rise to initiation of proceedings u/s 153C of the Act, in respect of the assessment under appeal. The ld. counsel further placed reliance in the case of CIT Vs Sinhgad Technical Education Society reported in 397 ITR 344 in support of his contentions. Therefore, in absence of non-recovery of any books of account and incriminating material, the proceedings initiated u/s 153C of the Act are liable to be quashed. 9. Per contra, ld. DR submitted that provisions of sec.153C of the Act are attracted as the premises of the assessee have been searched by the department u…

DCIT, New Delhi vs. M/S Madhyam Housing Pvt. Ltd., New Delhi

In the result, the departmental appeal is dismissed

ITA 5113/DEL/2016[2010-11]Status: DisposedITAT Delhi11 Feb 2020AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishiआ.अ.सं/.I.T.A No.5113/Del/2016 िनधा"रणवष"/Assessment Year:2010-11 बनाम Dcit Madhyam Housing Pvt. Ltd. Central Circle-8, Room No. 333 Vs. B-2/6, Plot No. 2, Ara Centre, Ashok Nagar, Jhandewalan Extn., Db Gupta Road, New Delhi. Near Faiz Chowk, Karol Bagh, New Delhi. Pan No. Aadcm7666G अपीलाथ" Appellant ""यथ"/Respondent

Section 132Section 143(1)Section 143(3)Section 153ASection 68

…DCIT vs. Madhyam Housing Pvt. Ltd./ I.T.A.No.5113/Del/2016/A.Y.2010-11 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.5113/Del/2016 िनधा"रणवष"/Assessment Year:2010-11 बनाम DCIT Madhyam Housing Pvt. Ltd. Central Circle-8, Room No. 333 Vs. B-2/6, Plot No. 2, ARA Centre, Ashok Nagar, Jhandewalan Extn., DB Gupta Road, New Delhi. Near Faiz Chowk, Karol Bagh, New Delhi. PAN No. AADCM7666G अपीलाथ" Appellant ""यथ"/Respondent Ms. Pramita M. Biswas, CIT DR राज"वक"ओरसे /Revenue by Ms. Swa…

ACIT, New Delhi vs. M/S. Golden Heaven Reality Pvt. Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 3589/DEL/2016[2008-09]Status: DisposedITAT Delhi03 Feb 2020AY 2008-09

Bench: Shri Bhavnesh Saini & Shri R.K. Panda

For Appellant: Shri Krishna SampathFor Respondent: Shri Sanjay Goel, CIT-D.R
Section 143(1)Section 153ASection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA.No.3589/Del./2016 Assessment Year 2008-2009 M/s. Golden Heaven The ACIT, Reality Pvt. Ltd., 305, 3rd Central Circle-26, Floor, Kanchan House, Room No.323, 3rd Floor, vs. Karampura Commercial ARA Centre, Jhandewalan Complex, New Delhi. Extn., New Delhi. PAN AACCG7437Q (Appellant) (Respondent) Cross Objection No.284/Del./2016 Arising out of ITA.No.3589/Del./2016 - Assessment Year 2008-2009 The ACIT, M/s. Golden Heaven Reality Central Circle-26, Pvt. Ltd., 305, 3rd Flo…

Shri Sanjay Jain, Bathinda vs. DCIT, CC-1, Ludhiana

ITA 710/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh27 Jan 2020AY 2014-15

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita Nos. 625 & 626/Chd/2019 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 The Dcit, Shri Tarun Jain, बनाम Central Circle-1, C/O M/S Royal Lifestyle Jewellers Chandigarh Pvt Limited, Bhatinda "थायी लेखा सं./Pan No: Ahwpj2158H Appeal Against The Order Of Cit(A)-1, Ludhiana Dated 11.3.2018 अपीलाथ"/Appellant ""यथ"/Respondent

Section 10(38)Section 143(1)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “बी “ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH "ी संजय गग", "या"यक सद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 625 & 626/CHD/2019 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 The DCIT, Shri Tarun Jain, बनाम Central Circle-1, C/o M/s Royal Lifestyle Jewellers Chandigarh Pvt Limited, Bhatinda "थायी लेखा सं./PAN NO: AHWPJ2158H Appeal against the order of CIT(A)-1, Ludhiana dated 11.3.2018 अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं…

Shri Sanjay Jain, Bathinda vs. DCIT, CC-1, Ludhiana

ITA 709/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh27 Jan 2020AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita Nos. 625 & 626/Chd/2019 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 The Dcit, Shri Tarun Jain, बनाम Central Circle-1, C/O M/S Royal Lifestyle Jewellers Chandigarh Pvt Limited, Bhatinda "थायी लेखा सं./Pan No: Ahwpj2158H Appeal Against The Order Of Cit(A)-1, Ludhiana Dated 11.3.2018 अपीलाथ"/Appellant ""यथ"/Respondent

Section 10(38)Section 143(1)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “बी “ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH "ी संजय गग", "या"यक सद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 625 & 626/CHD/2019 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 The DCIT, Shri Tarun Jain, बनाम Central Circle-1, C/o M/s Royal Lifestyle Jewellers Chandigarh Pvt Limited, Bhatinda "थायी लेखा सं./PAN NO: AHWPJ2158H Appeal against the order of CIT(A)-1, Ludhiana dated 11.3.2018 अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं…

Shri Sanjay Jain, Bathinda vs. DCIT, CC-1, Ludhiana

ITA 708/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh27 Jan 2020AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita Nos. 625 & 626/Chd/2019 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 The Dcit, Shri Tarun Jain, बनाम Central Circle-1, C/O M/S Royal Lifestyle Jewellers Chandigarh Pvt Limited, Bhatinda "थायी लेखा सं./Pan No: Ahwpj2158H Appeal Against The Order Of Cit(A)-1, Ludhiana Dated 11.3.2018 अपीलाथ"/Appellant ""यथ"/Respondent

Section 10(38)Section 143(1)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “बी “ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH "ी संजय गग", "या"यक सद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 625 & 626/CHD/2019 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 The DCIT, Shri Tarun Jain, बनाम Central Circle-1, C/o M/s Royal Lifestyle Jewellers Chandigarh Pvt Limited, Bhatinda "थायी लेखा सं./PAN NO: AHWPJ2158H Appeal against the order of CIT(A)-1, Ludhiana dated 11.3.2018 अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं…