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

Param Dairy Ltd., New Delhi vs. ACIT, Central Circle- 14, New Delhi

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

ITA 3989/DEL/2019[2009-10]Status: DisposedITAT Delhi19 Nov 2019AY 2009-10

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Sulekha Verma, CIT- DR
Section 132Section 143(3)Section 153ASection 37

…n law and without jurisdiction as the additions are not based on any incriminating material found at the time of search. Strong reliance was placed on the decision of the Hon'ble High Court of Delhi in the case of Kabul Chawla 380 ITR 573 and of the Hon'ble 397 ITR 344. It is the say of the ld. counsel for the assessee that the additions made in the impugned assessment orders are not at all based on any incriminating material/documents found during the course of search conducted. 10. The ld. counsel for the assessee stated that it is the settled position of law that any addition made de hors any material/doc…

Chahat Exim Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result appeal of the Assessee is allowed

ITA 1574/DEL/2017[2012-13]Status: DisposedITAT Delhi06 Nov 2019AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Prashant Maharishichahat Exim Pvt. Ltd, Vs. Acit, A-113, Safdurjung Enclave, Circle-6(1), New Delhi New Delhi Pan: Aaccc5747R (Appellant) (Respondent)

For Appellant: Shri Raj Kumar, CAFor Respondent: Shri Surendra Meena, Sr. DR
Section 143(1)Section 143(3)Section 14ASection 271Section 271(1)(c)

…nds at any stage of proceeding and even before Hon’ble ITAT for the 1st time. The ratios of following authorities squarely applies in support of this petition:- NATIONAL THERMAL POWER COMPANY LTD. 229ITR 383 (SC) CIT VS. SIN IT GAD TECHNICAL EDUCATION SOCIETY 397 ITR 344 (SC) GEDORE TOOLS PVT. LTD., 238 ITR 268 (DEL.) 5. That no prejudice will cause to revenue by admitting these grounds, since, the revenue will be having a proper and reasonable opportunity of being heard on these issues. 6. That in the absence of admission of above grounds, the assessee may suffer irreparable loss.” 7. The ld DR vehemently suppor…

Mukul Joshi, New Delhi vs. DCIT, New Delhi

In the result, both the appeals of the Assessee are allowed

ITA 9/DEL/2017[2013-14]Status: DisposedITAT Delhi05 Nov 2019AY 2013-14

Bench: Shri Bhavnesh Saini, J.M. & Shri O.P. Kant, A.M.

For Appellant: Shri M.R. Sharma, AdvocateFor Respondent: Shri F.R. Meena, Sr. D.R
Section 132Section 153ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. & SHRI O.P. KANT, A.M. ITA.Nos.8 & 9/Del./2017 Assessment Years 2012-2013 & 2013-2014 Shri Mukul Joshi, The DCIT, D-45, Second Floor, Central Circle-19, South Extension Part-2, vs Jhandewalan Extension, New Delhi. New Delhi. PAN ADWPM8647E (Appellant) (Respondent) For Assessee : Shri M.R. Sharma, Advocate For Revenue : Shri F.R. Meena, Sr. D.R. Date of Hearing : 04.11.2019 Date of Pronouncement : 05.11.2019 ORDER PER BHAVNESH SAINI, J.M. Both the appeals by the Assessee are directed against different Orders of the…

Mukul Joshi, New Delhi vs. DCIT, New Delhi

In the result, both the appeals of the Assessee are allowed

ITA 8/DEL/2017[2012-13]Status: DisposedITAT Delhi05 Nov 2019AY 2012-13

Bench: Shri Bhavnesh Saini, J.M. & Shri O.P. Kant, A.M.

For Appellant: Shri M.R. Sharma, AdvocateFor Respondent: Shri F.R. Meena, Sr. D.R
Section 132Section 153ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. & SHRI O.P. KANT, A.M. ITA.Nos.8 & 9/Del./2017 Assessment Years 2012-2013 & 2013-2014 Shri Mukul Joshi, The DCIT, D-45, Second Floor, Central Circle-19, South Extension Part-2, vs Jhandewalan Extension, New Delhi. New Delhi. PAN ADWPM8647E (Appellant) (Respondent) For Assessee : Shri M.R. Sharma, Advocate For Revenue : Shri F.R. Meena, Sr. D.R. Date of Hearing : 04.11.2019 Date of Pronouncement : 05.11.2019 ORDER PER BHAVNESH SAINI, J.M. Both the appeals by the Assessee are directed against different Orders of the…

ACIT, Central Circle- 28, New Delhi vs. Agson Global Pvt. Ltd., Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 5269/DEL/2019[2017-18]Status: DisposedITAT Delhi31 Oct 2019AY 2017-18

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

…7). To support his submission for assessment year 2012 – 13 to 2014 – 15, he referred to plethora of judicial precedents. He further placed into service the decision of the honourable Supreme Court in case of CIT vs. Sinhgad technical education society (2017) 397 ITR 344 (SC) wherein it has been held that where as per the provisions of section 153C of the act, incriminating material which was seized had to be pertaining to assessment year in question and the documents which were seized did not establish any co-relation document - wise with those assessment years, then order passed for initiation of proceedings u/…

Agson Global Pvt. Ltd, Delhi vs. ACIT Central Circle-28, New Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 3743/DEL/2019[2014-15]Status: DisposedITAT Delhi31 Oct 2019AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

…7). To support his submission for assessment year 2012 – 13 to 2014 – 15, he referred to plethora of judicial precedents. He further placed into service the decision of the honourable Supreme Court in case of CIT vs. Sinhgad technical education society (2017) 397 ITR 344 (SC) wherein it has been held that where as per the provisions of section 153C of the act, incriminating material which was seized had to be pertaining to assessment year in question and the documents which were seized did not establish any co-relation document - wise with those assessment years, then order passed for initiation of proceedings u/…

Agson Global Pvt. Ltd, Delhi vs. ACIT CC-28, New Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 3742/DEL/2019[2013-14]Status: DisposedITAT Delhi31 Oct 2019AY 2013-14

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

…7). To support his submission for assessment year 2012 – 13 to 2014 – 15, he referred to plethora of judicial precedents. He further placed into service the decision of the honourable Supreme Court in case of CIT vs. Sinhgad technical education society (2017) 397 ITR 344 (SC) wherein it has been held that where as per the provisions of section 153C of the act, incriminating material which was seized had to be pertaining to assessment year in question and the documents which were seized did not establish any co-relation document - wise with those assessment years, then order passed for initiation of proceedings u/…

Agson Global Pvt. Ltd, Delhi vs. ACIT CC-28, New Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 3741/DEL/2019[2012-13]Status: DisposedITAT Delhi31 Oct 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

…7). To support his submission for assessment year 2012 – 13 to 2014 – 15, he referred to plethora of judicial precedents. He further placed into service the decision of the honourable Supreme Court in case of CIT vs. Sinhgad technical education society (2017) 397 ITR 344 (SC) wherein it has been held that where as per the provisions of section 153C of the act, incriminating material which was seized had to be pertaining to assessment year in question and the documents which were seized did not establish any co-relation document - wise with those assessment years, then order passed for initiation of proceedings u/…

ACIT, Central Circle- 28, New Delhi vs. Agson Global Pvt. Ltd., Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 5268/DEL/2019[2016-17]Status: DisposedITAT Delhi31 Oct 2019AY 2016-17

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

…7). To support his submission for assessment year 2012 – 13 to 2014 – 15, he referred to plethora of judicial precedents. He further placed into service the decision of the honourable Supreme Court in case of CIT vs. Sinhgad technical education society (2017) 397 ITR 344 (SC) wherein it has been held that where as per the provisions of section 153C of the act, incriminating material which was seized had to be pertaining to assessment year in question and the documents which were seized did not establish any co-relation document - wise with those assessment years, then order passed for initiation of proceedings u/…

ACIT, Central Circle- 28, New Delhi vs. Agson Global Pvt. Ltd., Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 5267/DEL/2019[2015-16]Status: DisposedITAT Delhi31 Oct 2019AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

…7). To support his submission for assessment year 2012 – 13 to 2014 – 15, he referred to plethora of judicial precedents. He further placed into service the decision of the honourable Supreme Court in case of CIT vs. Sinhgad technical education society (2017) 397 ITR 344 (SC) wherein it has been held that where as per the provisions of section 153C of the act, incriminating material which was seized had to be pertaining to assessment year in question and the documents which were seized did not establish any co-relation document - wise with those assessment years, then order passed for initiation of proceedings u/…

ACIT, Central Circle- 28, New Delhi vs. Agson Global Pvt. Ltd., Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 5266/DEL/2019[2014-15]Status: DisposedITAT Delhi31 Oct 2019AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

…7). To support his submission for assessment year 2012 – 13 to 2014 – 15, he referred to plethora of judicial precedents. He further placed into service the decision of the honourable Supreme Court in case of CIT vs. Sinhgad technical education society (2017) 397 ITR 344 (SC) wherein it has been held that where as per the provisions of section 153C of the act, incriminating material which was seized had to be pertaining to assessment year in question and the documents which were seized did not establish any co-relation document - wise with those assessment years, then order passed for initiation of proceedings u/…

ACIT, Central Circle- 28, New Delhi vs. Agson Global Pvt. Ltd., Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 5265/DEL/2019[2013-14]Status: DisposedITAT Delhi31 Oct 2019AY 2013-14

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

…7). To support his submission for assessment year 2012 – 13 to 2014 – 15, he referred to plethora of judicial precedents. He further placed into service the decision of the honourable Supreme Court in case of CIT vs. Sinhgad technical education society (2017) 397 ITR 344 (SC) wherein it has been held that where as per the provisions of section 153C of the act, incriminating material which was seized had to be pertaining to assessment year in question and the documents which were seized did not establish any co-relation document - wise with those assessment years, then order passed for initiation of proceedings u/…

ACIT, Central Circle- 28, New Delhi vs. Agson Global Pvt. Ltd., Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 5264/DEL/2019[2012-13]Status: DisposedITAT Delhi31 Oct 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

…7). To support his submission for assessment year 2012 – 13 to 2014 – 15, he referred to plethora of judicial precedents. He further placed into service the decision of the honourable Supreme Court in case of CIT vs. Sinhgad technical education society (2017) 397 ITR 344 (SC) wherein it has been held that where as per the provisions of section 153C of the act, incriminating material which was seized had to be pertaining to assessment year in question and the documents which were seized did not establish any co-relation document - wise with those assessment years, then order passed for initiation of proceedings u/…

Agson Global Pvt. Ltd, Delhi vs. ACIT CC-28, New Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 3746/DEL/2019[2017-18]Status: DisposedITAT Delhi31 Oct 2019AY 2017-18

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

…7). To support his submission for assessment year 2012 – 13 to 2014 – 15, he referred to plethora of judicial precedents. He further placed into service the decision of the honourable Supreme Court in case of CIT vs. Sinhgad technical education society (2017) 397 ITR 344 (SC) wherein it has been held that where as per the provisions of section 153C of the act, incriminating material which was seized had to be pertaining to assessment year in question and the documents which were seized did not establish any co-relation document - wise with those assessment years, then order passed for initiation of proceedings u/…

Agson Global Pvt. Ltd, Delhi vs. ACIT Central Circle-28, New Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 3745/DEL/2019[2016-17]Status: DisposedITAT Delhi31 Oct 2019AY 2016-17

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

…7). To support his submission for assessment year 2012 – 13 to 2014 – 15, he referred to plethora of judicial precedents. He further placed into service the decision of the honourable Supreme Court in case of CIT vs. Sinhgad technical education society (2017) 397 ITR 344 (SC) wherein it has been held that where as per the provisions of section 153C of the act, incriminating material which was seized had to be pertaining to assessment year in question and the documents which were seized did not establish any co-relation document - wise with those assessment years, then order passed for initiation of proceedings u/…

Agson Global Pvt. Ltd, Delhi vs. ACIT CC-28, New Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 3744/DEL/2019[2015-16]Status: DisposedITAT Delhi31 Oct 2019AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

…7). To support his submission for assessment year 2012 – 13 to 2014 – 15, he referred to plethora of judicial precedents. He further placed into service the decision of the honourable Supreme Court in case of CIT vs. Sinhgad technical education society (2017) 397 ITR 344 (SC) wherein it has been held that where as per the provisions of section 153C of the act, incriminating material which was seized had to be pertaining to assessment year in question and the documents which were seized did not establish any co-relation document - wise with those assessment years, then order passed for initiation of proceedings u/…

Sudhir Kumar.D.Shah - HUF, Hyderabad vs. Dy. CIT, Central Circle-2, Hyderabad

ITA 1872/HYD/2013[2003-04]Status: DisposedITAT Hyderabad25 Oct 2019AY 2003-04

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 132Section 139Section 143(3)Section 153C

…ect person in the file of the searched person. On this issue, he also taken the support of the CBDT Circular No.24/2015 dated 31-12-2015. The Ld.AR further argued that the Hon'ble Supreme Court in the case of CIT Vs. Sinhgad Technical Education Society (2017) 397 ITR 344 / (2017) [84 taxmann.com 290] (SC) held that – without having incriminating material, the assessment framed u/s.153C of the Act required to be set aside. The Hon'ble Delhi High Court in the case of Pepsico India Holdings (P) Ltd., Vs. ACIT (2014) [50 taxmann.com 299) (Delhi)held that – unless and until it is established that the documents seized…

Sudhir Kumar.D.Shah - HUF, Hyderabad vs. Dy. CIT, Central Circle-2, Hyderabad

ITA 1871/HYD/2013[2002-03]Status: DisposedITAT Hyderabad25 Oct 2019AY 2002-03

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 132Section 139Section 143(3)Section 153C

…ect person in the file of the searched person. On this issue, he also taken the support of the CBDT Circular No.24/2015 dated 31-12-2015. The Ld.AR further argued that the Hon'ble Supreme Court in the case of CIT Vs. Sinhgad Technical Education Society (2017) 397 ITR 344 / (2017) [84 taxmann.com 290] (SC) held that – without having incriminating material, the assessment framed u/s.153C of the Act required to be set aside. The Hon'ble Delhi High Court in the case of Pepsico India Holdings (P) Ltd., Vs. ACIT (2014) [50 taxmann.com 299) (Delhi)held that – unless and until it is established that the documents seized…

ACIT, New Delhi vs. C 1 India Pvt. Ltd., New Delhi

In the result, all the four appeals filed by the assessee are allowed

ITA 418/DEL/2015[2009-10]Status: DisposedITAT Delhi22 Oct 2019AY 2009-10

Bench: Ms. Sushma Chowla & Dr. B.R.R.Kumarआयकर अपील सं आयकर अपील सं. / Ita Nos. 615 To 618/Del/2013 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2005-06, 2007-08 To 2009-10 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" C-1 India Pvt.Ltd., D-5, Defence Colony, New Delhi. …...........अपीलाथ"/Appellant Pan-Aabcc4078L Vs Acit, Central Circle-13, …………. ू"यथ" / Respondent New Delhi.

For Appellant: Sh. Ajay Wadhwa, AdvFor Respondent: Ms. Nidhi Srivastava, CIT DR
Section 132Section 143(3)Section 153Section 153CSection 271(1)(c)

…und/seized relating to disallowance of 20% fee paid ROC of Rs.5,22,238/-, no assessment could be made u/s 153C of the Act. In this regard, reliance was placed on the decision of Hon’ble Supreme Court in the case of Sinhgad Technical Education Society [2017] 397 ITR 344 and the decision of Hon’ble Delhi High Court in the case of Kabul Chawla 380 ITR 573. 9. The Ld.DR for the Revenue placed reliance on the orders of the authorities below. 10. We have heard rival contentions and perused the record. The issue raised vide additional ground of appeal is against the exercise of jurisdiction by the Assessing Officer…

M/S. C- 1 India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, all the four appeals filed by the assessee are allowed

ITA 615/DEL/2013[2005-06]Status: DisposedITAT Delhi22 Oct 2019AY 2005-06

Bench: Ms. Sushma Chowla & Dr. B.R.R.Kumarआयकर अपील सं आयकर अपील सं. / Ita Nos. 615 To 618/Del/2013 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2005-06, 2007-08 To 2009-10 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" C-1 India Pvt.Ltd., D-5, Defence Colony, New Delhi. …...........अपीलाथ"/Appellant Pan-Aabcc4078L Vs Acit, Central Circle-13, …………. ू"यथ" / Respondent New Delhi.

For Appellant: Sh. Ajay Wadhwa, AdvFor Respondent: Ms. Nidhi Srivastava, CIT DR
Section 132Section 143(3)Section 153Section 153CSection 271(1)(c)

…und/seized relating to disallowance of 20% fee paid ROC of Rs.5,22,238/-, no assessment could be made u/s 153C of the Act. In this regard, reliance was placed on the decision of Hon’ble Supreme Court in the case of Sinhgad Technical Education Society [2017] 397 ITR 344 and the decision of Hon’ble Delhi High Court in the case of Kabul Chawla 380 ITR 573. 9. The Ld.DR for the Revenue placed reliance on the orders of the authorities below. 10. We have heard rival contentions and perused the record. The issue raised vide additional ground of appeal is against the exercise of jurisdiction by the Assessing Officer…