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

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

ITA 707/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh27 Jan 2020AY 2011-12

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…

Sanjay Jain & Sons, Bathinda vs. DCIT, CC-1, Ludhiana

ITA 629/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…

Rajni Jain, Bathinda vs. DCIT, CC-1, Ludhiana

ITA 627/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…

Tarun Jain, Bathinda vs. DCIT, CC-1, Ludhiana

ITA 625/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…

ACIT, New Delhi vs. M/S. Ny Dox Services Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4065/DEL/2014[2006-07]Status: DisposedITAT Delhi21 Jan 2020AY 2006-07

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2006-07

Section 132Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2006-07 ACIT, Vs. M/s. NY Dox Services Ltd., Central Circle-19, 506, Hemkunt Tower, 98, New Delhi Nehru Place, New Delhi PAN :AAACN9378D (Appellant) (Respondent) Appellant by Ms. Pramita M. Biswas, CIT(DR) Respondent by None Date of hearing 14.01.2020 Date of pronouncement 21.01.2020 ORDER PER O.P. KANT, AM: This appeal by the Revenue is directed against order dated 30/04/2014 passed by the Ld. Commissioner of Income-tax (Appeals)-XII, New Delhi…

Smt. Sneh Lata Sawhney, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 419/DEL/2017[2012-13]Status: DisposedITAT Delhi17 Jan 2020AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Dr. B.R.R. Kumar, Am आयकर अपील सं. / Ita No.419/Del/2017 "नधा"रण वष" / Assessment Year 2012-13 Smt. Sneh Lata Sawhney, 6, Link Road, Jangpura Extension, New Delhi-110024. ..........अपीलाथ"/Appellant Pan-Aqkps8457P Vs The Dcit, Central Circle-7, …………. ""यथ" / Respondent New Delhi.

For Appellant: Dr.Rakesh Gupta, AdvFor Respondent: Sh. H.K.Chowdhary, CIT DR
Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “जी”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI सु"ी सुषमा चावला, "या"यक सद"य एवं डॉ. बी आर आर कुमार, लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, JM & DR. B.R.R. KUMAR, AM आयकर अपील सं. / ITA No.419/Del/2017 "नधा"रण वष" / Assessment Year 2012-13 Smt. Sneh Lata Sawhney, 6, Link Road, Jangpura Extension, New Delhi-110024. ..........अपीलाथ"/Appellant PAN-AQKPS8457P vs The DCIT, Central Circle-7, …………. ""यथ" / Respondent New Delhi. अपीलाथ" क" ओर से / Appellant by : Dr.Rakesh Gupta, Adv. ""यथ" क" ओर से / Respondent by : Sh. H.K.Chowdhary, CIT DR स…

ACIT, New Delhi vs. M/S. Realtech Construction Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6569/DEL/2016[2011-12]Status: DisposedITAT Delhi14 Jan 2020AY 2011-12

Bench: Shri G.S. Pannu & Shri Amit Shukla

For Appellant: Smt. Sulekha Verma, CIT-DRFor Respondent: S/Shri Salil Agarwal, Adv. & Shailesh
Section 153CSection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT & SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.A. No.6569/DEL/2016 Assessment Year 2011-12 ACIT, Central Circle-14, v. M/s. Realtech Construction New Delhi. Pvt. Ltd., D-22, Defence Colony, New Delhi. TAN/PAN: AADCR 1099N (Appellant) (Respondent) Appellant by: Smt. Sulekha Verma, CIT-DR Respondent by: S/Shri Salil Agarwal, Adv. & Shailesh Gupta, Adv. Date of hearing: 17 10 2019 Date of pronouncement: 14 01 2020 O R D E R PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the Revenue against impugned ord…

DCIT, New Delhi vs. M/S Aryan Future Trading (P) Ltd., New Delhi

In the result, appeal of the Department dismissed

ITA 3976/DEL/2016[2008-09]Status: DisposedITAT Delhi07 Jan 2020AY 2008-09

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Ved Jain, Advocate And Shri Akashat Goel, C.AFor Respondent: -None-
Section 132Section 143(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA.No.3976/Del./2016 Assessment Year 2008-2009 M/s. Aryan Future The DCIT, Trading (P) Ltd., F-1 & 2, Central Circle-29, vs., Bhagat Singh Market, Room No.318, 3rd Floor, New Delhi. ARA Centre, Jhandewalan PAN AABCJ8948G Extn., New Delhi. (Appellant) (Respondent) For Revenue : -None- For Assessee : Shri Ved Jain, Advocate And Shri Akashat Goel, C.A. Date of Hearing : 07.01.2020 Date of Pronouncement : 07.01.2020 ORDER PER BHAVNESH SAINI, J.M. This appeal by Revenue…

M/S. Today Hotels (Andhra) Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of assessee is allowed for statistical

ITA 3543/DEL/2015[2009-10]Status: DisposedITAT Delhi06 Jan 2020AY 2009-10

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiyaआ.अ.सं/.I.T.A No.3543/Del/2015 िनधा"रणवष"/Assessment Year:2009-10 बनाम Today Hotels (Andhra) Pvt. Ltd. Dcit 8Th Floor, Statesman House, Vs. Cent. Circle 23, Barakhamba Road, New Delhi. New Delhi.

Section 143(3)Section 153CSection 68

…respect of the addition so made u/s 68 of the Act during the course of persons searched. Therefore, the matter shall have to be re-examined also in the light of judgment of the Hon’ble Supreme Court in the case of CIT vs. Singhad Technical Education Society 397 ITR 344. Ld. DR in view of the above also suggested that matter may be remanded back to the Ld. CIT(A). In this view of the matter, we set aside the impugned order and restore the appeal of assessee to the file of Ld. CIT(A) with direction to re- decide the appeal of the assessee strictly in accordance with law by giving reasons for decisions in appel…

Charbuja Marmo (India) Pvt. Ltd., Delhi vs. Pr.CIT- 2, New Delhi

In the result, appeal of Assessee allowed

ITA 4749/DEL/2019[2010-11]Status: DisposedITAT Delhi31 Dec 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumar

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT-DR
Section 143(1)Section 147Section 148Section 151Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “B” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER ITA.No.4749/Del./2019 Assessment Year 2010-2011 M/s. Charbhuja Marmo The Principal (India) Pvt. Ltd., New Delhi – 110 015. Commissioner of Income PAN AADCC5143L vs C/o. Shri Kapil Goel, Tax – 2, Room No.394, Advocate, F-26/124, Sector-7, Rohini, C.R. Building, New Delhi. Delhi – 110 085. (Appellant) (Respondent) For Assessee : Shri Kapil Goel, Advocate For Revenue : Ms. Nidhi Srivastava, CIT-DR Date of Hearing : 17.12.2019 Date of Pronouncement : 31.12.2019 ORD…

M/S. Hbn Insurance Agencies (P) Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 3784/DEL/2014[2006-07]Status: DisposedITAT Delhi23 Dec 2019AY 2006-07

Bench: Ms. Sushma Chowlashri N.K. Billaiya[A.Y 2005-06] & [A.Y 2006-07]

For Appellant: Ms. Gunjan Jain, CAFor Respondent: Shri A.K. Saroha, CIT- DR
Section 132Section 143(1)Section 143(2)Section 153ASection 68

…property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment." 11. This view was further fortified by the decision of the Hon'ble Supreme Court in the case of Meeta Gutgutia 96 Taxmann.com 468 wherein it was held as under: “57. The question whether unearthing of incriminating material relating to any one of the AYs could justify the re-opening of the assessment for all the earlier AYs was considered both in CIT v. Anil Kumar Bhatia (supra) and CIT v. Chetan Das Lachman Das (supra). Incidentally, both these decisions were discu…

M/S Best Bakery & Ice Cream Parlour, Angamally vs. ACIT, Ernakulam

In the result, the appeals of the assessee in ITA Nos

ITA 513/COCH/2010[2007-08]Status: DisposedITAT Cochin16 Dec 2019AY 2007-08

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…support of his case in respect of both the assessees for the relevant assessment years: (1) PP Jose vs. ACIT in IT(SS)A No.31/Coch/2003 dt. 27/02/2004 (ITAT, Cochin) (2) Rajnik& Co. vs. ACIT (251 ITR 561) (AP) (3) CIT vs. Sinhgad Technical Education Society (397 ITR 344) (SC) (4)Pr. CIT vsDevangi alias Rupa (394 ITR 184) (Guj.) (5) CIT vs. Deepak Kumar Agarwal&Ors. (398 ITR 586) (Bom.) (6) CIT vs. JagdishNarainRatan Kumar (373 ITR 394) (Raj.-Jaipur) (7) CIT vs. SKS Ispat and Power Ltd. (398 ITR 584) (Bom.) (8) Pr. CIT vs. Best Infrastructure (India) Pvt. Ltd. (397 ITR 82) (Del.) (9) CIT vs. Continental Warehousi…

M/S Best Bakery & Ice Cream Parlour, Angamally vs. ACIT, Ernakulam

In the result, the appeals of the assessee in ITA Nos

ITA 509/COCH/2010[2003-04]Status: DisposedITAT Cochin16 Dec 2019AY 2003-04

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…support of his case in respect of both the assessees for the relevant assessment years: (1) PP Jose vs. ACIT in IT(SS)A No.31/Coch/2003 dt. 27/02/2004 (ITAT, Cochin) (2) Rajnik& Co. vs. ACIT (251 ITR 561) (AP) (3) CIT vs. Sinhgad Technical Education Society (397 ITR 344) (SC) (4)Pr. CIT vsDevangi alias Rupa (394 ITR 184) (Guj.) (5) CIT vs. Deepak Kumar Agarwal&Ors. (398 ITR 586) (Bom.) (6) CIT vs. JagdishNarainRatan Kumar (373 ITR 394) (Raj.-Jaipur) (7) CIT vs. SKS Ispat and Power Ltd. (398 ITR 584) (Bom.) (8) Pr. CIT vs. Best Infrastructure (India) Pvt. Ltd. (397 ITR 82) (Del.) (9) CIT vs. Continental Warehousi…

M/S Best Bakery & Ice Cream Parlour, Angamally vs. ACIT, Ernakulam

In the result, the appeals of the assessee in ITA Nos

ITA 507/COCH/2010[2001-02]Status: DisposedITAT Cochin16 Dec 2019AY 2001-02

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…support of his case in respect of both the assessees for the relevant assessment years: (1) PP Jose vs. ACIT in IT(SS)A No.31/Coch/2003 dt. 27/02/2004 (ITAT, Cochin) (2) Rajnik& Co. vs. ACIT (251 ITR 561) (AP) (3) CIT vs. Sinhgad Technical Education Society (397 ITR 344) (SC) (4)Pr. CIT vsDevangi alias Rupa (394 ITR 184) (Guj.) (5) CIT vs. Deepak Kumar Agarwal&Ors. (398 ITR 586) (Bom.) (6) CIT vs. JagdishNarainRatan Kumar (373 ITR 394) (Raj.-Jaipur) (7) CIT vs. SKS Ispat and Power Ltd. (398 ITR 584) (Bom.) (8) Pr. CIT vs. Best Infrastructure (India) Pvt. Ltd. (397 ITR 82) (Del.) (9) CIT vs. Continental Warehousi…

M/S. Matha Enterprises, Angamally vs. ACIT, Ernakulam

In the result, the appeals of the assessee in ITA Nos

ITA 308/COCH/2010[2007-08]Status: DisposedITAT Cochin16 Dec 2019AY 2007-08

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…support of his case in respect of both the assessees for the relevant assessment years: (1) PP Jose vs. ACIT in IT(SS)A No.31/Coch/2003 dt. 27/02/2004 (ITAT, Cochin) (2) Rajnik& Co. vs. ACIT (251 ITR 561) (AP) (3) CIT vs. Sinhgad Technical Education Society (397 ITR 344) (SC) (4)Pr. CIT vsDevangi alias Rupa (394 ITR 184) (Guj.) (5) CIT vs. Deepak Kumar Agarwal&Ors. (398 ITR 586) (Bom.) (6) CIT vs. JagdishNarainRatan Kumar (373 ITR 394) (Raj.-Jaipur) (7) CIT vs. SKS Ispat and Power Ltd. (398 ITR 584) (Bom.) (8) Pr. CIT vs. Best Infrastructure (India) Pvt. Ltd. (397 ITR 82) (Del.) (9) CIT vs. Continental Warehousi…

M/S. Matha Enterprises, Angamally vs. ACIT, Ernakulam

In the result, the appeals of the assessee in ITA Nos

ITA 304/COCH/2010[2003-04]Status: DisposedITAT Cochin16 Dec 2019AY 2003-04

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…support of his case in respect of both the assessees for the relevant assessment years: (1) PP Jose vs. ACIT in IT(SS)A No.31/Coch/2003 dt. 27/02/2004 (ITAT, Cochin) (2) Rajnik& Co. vs. ACIT (251 ITR 561) (AP) (3) CIT vs. Sinhgad Technical Education Society (397 ITR 344) (SC) (4)Pr. CIT vsDevangi alias Rupa (394 ITR 184) (Guj.) (5) CIT vs. Deepak Kumar Agarwal&Ors. (398 ITR 586) (Bom.) (6) CIT vs. JagdishNarainRatan Kumar (373 ITR 394) (Raj.-Jaipur) (7) CIT vs. SKS Ispat and Power Ltd. (398 ITR 584) (Bom.) (8) Pr. CIT vs. Best Infrastructure (India) Pvt. Ltd. (397 ITR 82) (Del.) (9) CIT vs. Continental Warehousi…

M/S. Matha Enterprises, Angamally vs. ACIT, Ernakulam

In the result, the appeals of the assessee in ITA Nos

ITA 303/COCH/2010[2002-03]Status: DisposedITAT Cochin16 Dec 2019AY 2002-03

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…support of his case in respect of both the assessees for the relevant assessment years: (1) PP Jose vs. ACIT in IT(SS)A No.31/Coch/2003 dt. 27/02/2004 (ITAT, Cochin) (2) Rajnik& Co. vs. ACIT (251 ITR 561) (AP) (3) CIT vs. Sinhgad Technical Education Society (397 ITR 344) (SC) (4)Pr. CIT vsDevangi alias Rupa (394 ITR 184) (Guj.) (5) CIT vs. Deepak Kumar Agarwal&Ors. (398 ITR 586) (Bom.) (6) CIT vs. JagdishNarainRatan Kumar (373 ITR 394) (Raj.-Jaipur) (7) CIT vs. SKS Ispat and Power Ltd. (398 ITR 584) (Bom.) (8) Pr. CIT vs. Best Infrastructure (India) Pvt. Ltd. (397 ITR 82) (Del.) (9) CIT vs. Continental Warehousi…

DCIT, Ernakulam vs. Matha Enterprises, Angamally

In the result, the appeals of the assessee in ITA Nos

ITA 269/COCH/2010[2001-02]Status: DisposedITAT Cochin16 Dec 2019AY 2001-02

Bench: Shri Chandra Poojari, Am &Shri George George K, Jm

For Respondent: Sri. Sudhanshu Shekhar Jha, CIT(DR)

…support of his case in respect of both the assessees for the relevant assessment years: (1) PP Jose vs. ACIT in IT(SS)A No.31/Coch/2003 dt. 27/02/2004 (ITAT, Cochin) (2) Rajnik& Co. vs. ACIT (251 ITR 561) (AP) (3) CIT vs. Sinhgad Technical Education Society (397 ITR 344) (SC) (4)Pr. CIT vsDevangi alias Rupa (394 ITR 184) (Guj.) (5) CIT vs. Deepak Kumar Agarwal&Ors. (398 ITR 586) (Bom.) (6) CIT vs. JagdishNarainRatan Kumar (373 ITR 394) (Raj.-Jaipur) (7) CIT vs. SKS Ispat and Power Ltd. (398 ITR 584) (Bom.) (8) Pr. CIT vs. Best Infrastructure (India) Pvt. Ltd. (397 ITR 82) (Del.) (9) CIT vs. Continental Warehousi…

G.Mohan, Madurai vs. ACIT Central Circle I, Madurai

In the result, the appeal of the assessee in ITA No

ITA 2872/CHNY/2017[2011-12]Status: DisposedITAT Chennai11 Dec 2019AY 2011-12

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2869 & 2872/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2015-16 & 2011-12 Shri. G. Mohan, Assistant Commissioner Of Prop. Of M/S. Amman Jewellers Income Tax, No.2, South Kaval Kooda Ii Street, Vs. Central Circle-1, Madurai – 625 001 Madurai [Pan: Afgpm 6153H] (अपीलार्थी/Appellant) (प्रत्यथी/Respondent) Mr. T. Banusekar, C.A. अपीलाथी की ओर से/ Appellant By : प्रत्यथी की ओर से /Respondent By : Ms. R. Anita, Jcit सुनवाई की तारीख/Date Of Hearing : 11.12.2019 घोर्णा की तारीख /Date Of Pronouncement : 11.12.2019 आदेश / O R D E R Per George Mathan:

For Respondent: Ms. R. Anita, JCIT
Section 132ASection 143(1)Section 143(3)Section 153ASection 69A

…आयकर अपीलीय अधिकरण, ‘डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री जॉजज माथन, न्याधयक सदस्य एवं श्री श्री एस. जयरामन, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2869 & 2872/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2015-16 & 2011-12 Shri. G. Mohan, Assistant Commissioner of Prop. Of M/s. Amman Jewellers Income Tax, No.2, South Kaval Kooda II Street, Vs. Central Circle-1, Madurai – 625 001 Madurai [PAN: AFGPM 6153H] (अपीलार्थी/Appellant) (प्रत्यथी/Respondent) Mr. T. Banusekar, C.A. अपीलाथी की ओर…

G.Mohan, Madurai vs. ACIT Central Circle 1, Madurai

In the result, the appeal of the assessee in ITA No

ITA 2869/CHNY/2017[2015-16]Status: DisposedITAT Chennai11 Dec 2019AY 2015-16

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2869 & 2872/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2015-16 & 2011-12 Shri. G. Mohan, Assistant Commissioner Of Prop. Of M/S. Amman Jewellers Income Tax, No.2, South Kaval Kooda Ii Street, Vs. Central Circle-1, Madurai – 625 001 Madurai [Pan: Afgpm 6153H] (अपीलार्थी/Appellant) (प्रत्यथी/Respondent) Mr. T. Banusekar, C.A. अपीलाथी की ओर से/ Appellant By : प्रत्यथी की ओर से /Respondent By : Ms. R. Anita, Jcit सुनवाई की तारीख/Date Of Hearing : 11.12.2019 घोर्णा की तारीख /Date Of Pronouncement : 11.12.2019 आदेश / O R D E R Per George Mathan:

For Respondent: Ms. R. Anita, JCIT
Section 132ASection 143(1)Section 143(3)Section 153ASection 69A

…आयकर अपीलीय अधिकरण, ‘डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री जॉजज माथन, न्याधयक सदस्य एवं श्री श्री एस. जयरामन, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2869 & 2872/Chny/2017 धनिाजरण वर्ज /Assessment Years: 2015-16 & 2011-12 Shri. G. Mohan, Assistant Commissioner of Prop. Of M/s. Amman Jewellers Income Tax, No.2, South Kaval Kooda II Street, Vs. Central Circle-1, Madurai – 625 001 Madurai [PAN: AFGPM 6153H] (अपीलार्थी/Appellant) (प्रत्यथी/Respondent) Mr. T. Banusekar, C.A. अपीलाथी की ओर…