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

Marudhara Marketing Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 30, New Delhi

ITA 890/DEL/2019[2014-15]Status: DisposedITAT Delhi21 Oct 2019AY 2014-15

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri P.C. Yadav, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR
Section 132Section 143Section 153ASection 153CSection 68

…cannot be reopened u/s 153C if there is no incriminating material found and in these circumstances, reassessment cannot be made and relied upon on the decisions in CIT vs. Index Securities (2018) 304 CTR 0067 (Del.) and CIT vs. Singhad Technical Education 397 ITR 344 (SC). He also relied upon the decisions in CIT vs. RRJ Securities 380 ITR 612 (Del.) and CIT vs. Swar Agency 397 ITR 400 (Del.). 7. As against this, ld. DR for the Revenue in order to repel the arguments addressed by the ld. AR for the assessee filed detailed submissions which are extracted for record and ready perusal as under :- “ As menti…

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

ITA 1877/HYD/2013[2008-09]Status: DisposedITAT Hyderabad15 Oct 2019AY 2008-09

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 1876/HYD/2013[2007-08]Status: DisposedITAT Hyderabad15 Oct 2019AY 2007-08

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 1875/HYD/2013[2006-07]Status: DisposedITAT Hyderabad15 Oct 2019AY 2006-07

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 1874/HYD/2013[2005-06]Status: DisposedITAT Hyderabad15 Oct 2019AY 2005-06

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 1873/HYD/2013[2004-05]Status: DisposedITAT Hyderabad15 Oct 2019AY 2004-05

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…

DCIT, New Delhi vs. M/S. Sunway Realtech Pvt. Ltd., New Delhi

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

ITA 6818/DEL/2013[2008-09]Status: DisposedITAT Delhi14 Oct 2019AY 2008-09

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

For Appellant: Shri K. Sampat, AdvocateFor Respondent: Shri J.K. Mishra, CIT-D.R
Section 143(3)Section 153C

…herefore, submitted that satisfaction is not as per Law and no incriminating material is found against the assessee. He has relied upon Judgment of Hon’ble Supreme Court in the case of Commissioner of Income Tax vs., Sinhgad Technical Education Society [2017] 397 ITR 344 (SC). He has also relied upon Judgment of Hon’ble Delhi High court in the case of Commissioner of Income Tax vs., Radhey Shyam Bansal [2011] 337 ITR 217 (Del.) and Amity Hotels Pvt. Ltd., vs. CIT [2005] 272 ITR 75 (Del.). 8. On the other hand, Ld. D.R. relied upon the Orders of the authorities below. 9. We have considered the rival submissions.…

DCIT, New Delhi vs. M/S. Prominent Realtech Pvt. Ltd., New Delhi

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

ITA 6817/DEL/2013[2008-09]Status: DisposedITAT Delhi14 Oct 2019AY 2008-09

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

For Appellant: Shri K. Sampat, AdvocateFor Respondent: Shri J.K. Mishra, CIT-D.R
Section 143(3)Section 153C

…herefore, submitted that satisfaction is not as per Law and no incriminating material is found against the assessee. He has relied upon Judgment of Hon’ble Supreme Court in the case of Commissioner of Income Tax vs., Sinhgad Technical Education Society [2017] 397 ITR 344 (SC). He has also relied upon Judgment of Hon’ble Delhi High court in the case of Commissioner of Income Tax vs., Radhey Shyam Bansal [2011] 337 ITR 217 (Del.) and Amity Hotels Pvt. Ltd., vs. CIT [2005] 272 ITR 75 (Del.). 8. On the other hand, Ld. D.R. relied upon the Orders of the authorities below. 9. We have considered the rival submissions.…

Jagjit Singh, Punjab vs. ACIT, New Delhi

ITA 1097/DEL/2015[2011-12]Status: DisposedITAT Delhi01 Oct 2019AY 2011-12

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Satish Aggarwal, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR
Section 142Section 143Section 153ASection 153CSection 68

…ting in nature in order to assess the income of the assessee u/s 153C of the Act. So, in the absence of existence of any incriminating material, power u/s 153C cannot be invoked. 20. Hon’ble Supreme Court in case of CIT vs. Sinhgad Technical Education Society 397 ITR 344 held that in the absence of incriminating material from the searched premises of a third person belonging to such other person pertaining to such assessment year, provisions contained u/s 153C are not attracted. Operative part of which is extracted for ready perusal as under :- “18. The ITAT permitted this additional ground by giving a reason tha…

Jagjit Singh, Punjab vs. ACIT, New Delhi

ITA 1098/DEL/2015[2012-13]Status: DisposedITAT Delhi01 Oct 2019AY 2012-13

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Satish Aggarwal, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR
Section 142Section 143Section 153ASection 153CSection 68

…ting in nature in order to assess the income of the assessee u/s 153C of the Act. So, in the absence of existence of any incriminating material, power u/s 153C cannot be invoked. 20. Hon’ble Supreme Court in case of CIT vs. Sinhgad Technical Education Society 397 ITR 344 held that in the absence of incriminating material from the searched premises of a third person belonging to such other person pertaining to such assessment year, provisions contained u/s 153C are not attracted. Operative part of which is extracted for ready perusal as under :- “18. The ITAT permitted this additional ground by giving a reason tha…

Jagjit Singh, Punjab vs. ACIT, New Delhi

ITA 1096/DEL/2015[2010-11]Status: DisposedITAT Delhi01 Oct 2019AY 2010-11

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Satish Aggarwal, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR
Section 142Section 143Section 153ASection 153CSection 68

…ting in nature in order to assess the income of the assessee u/s 153C of the Act. So, in the absence of existence of any incriminating material, power u/s 153C cannot be invoked. 20. Hon’ble Supreme Court in case of CIT vs. Sinhgad Technical Education Society 397 ITR 344 held that in the absence of incriminating material from the searched premises of a third person belonging to such other person pertaining to such assessment year, provisions contained u/s 153C are not attracted. Operative part of which is extracted for ready perusal as under :- “18. The ITAT permitted this additional ground by giving a reason tha…

Jagjit Singh, Punjab vs. ACIT, New Delhi

ITA 1095/DEL/2015[2009-10]Status: DisposedITAT Delhi01 Oct 2019AY 2009-10

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Satish Aggarwal, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR
Section 142Section 143Section 153ASection 153CSection 68

…ting in nature in order to assess the income of the assessee u/s 153C of the Act. So, in the absence of existence of any incriminating material, power u/s 153C cannot be invoked. 20. Hon’ble Supreme Court in case of CIT vs. Sinhgad Technical Education Society 397 ITR 344 held that in the absence of incriminating material from the searched premises of a third person belonging to such other person pertaining to such assessment year, provisions contained u/s 153C are not attracted. Operative part of which is extracted for ready perusal as under :- “18. The ITAT permitted this additional ground by giving a reason tha…

DCIT Cen Cir 1(1), Mumbai vs. Arunkumar R Mehta, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 2477/MUM/2018[2007-08]Status: DisposedITAT Mumbai06 Sept 2019AY 2007-08

Bench: Shri G. Manjunatha & Shri Ram Lal Negidcit, Central Circle-1(1) Vs. Arun Kumar R. Mehta Room No.903, 9Th Floor 1608, Prasad Chamber Old Cgo(Annexe) Behind Tbz, Opera House M.K.Road Mumbai-400 004 Mumbai-400 020 Pan/Gir No.Aabpm3327M Appellant) .. Respondent)

Section 132Section 143(3)Section 153ASection 69A

…ent get reopened consequent to search and seizure, then AO is bound to assess or re-assess total income including undisclosed income found as a result of search. We find that the Hon’ble Supreme Court in the case of CIT vs Singhad Technical Education Society (397 ITR 344) has considering similar arguments of Revenue, where it was held that where incriminating material is found in the course of search, but was not related to the concerned year and hence, the additions for those years could not be made in the assessment order passed u/s 153A of the Act. This legal proposition has been considered by the Hon’ble Delh…

Mansukhbhai Dayalbhai Patel, Surat vs. The Dy. Commissioner of Income Tax, Cen. Circle-2, Surat

In the result, the appeal of the assessee is partly allowed

ITA 1780/AHD/2016[2011-12]Status: DisposedITAT Surat27 Aug 2019AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O. P. Meenaआ.अ.सं./I.T.A No.1780/Ahd/2016 िनधा"रण वष"/Assessment Year: 2011-12 Shri Mansukhbhai Dayalbhai V. Assistant Commissioner Of Patel,(Sheta), Income Tax, Central 10 Shantiniketan Row House, Circle-2, Surat Anand Mahal Road Adajan, Surat. [Pan: Abcpp 1275 F] अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से Assessee By Shri Rasesh Shah, Ca राज"व क" ओर से Revenue By Shri Sriniwas T. Bidari, Cit(Dr) सुनवाई क" तारीख Date Of Hearing 26.07.2019 उ"ोषणा क" तारीख Date Of 27.08.2019 Pronouncement

Section 143(3)Section 148Section 153A

…additional ground as it was not taken before CIT (A). The learned counsel for the assessee submitted that in the case of Mansukhbhai D Patel v. ACIT-2, Surat /I.T.A. No.1780/AHD/2016/A.Y.2011-12 Page 4 of 21 CIT Vs. Sinhgad Technical Education Society [2017] 397 ITR 344 (SC): [2017] 250 Taxman 225 (SC) the Hon`ble Supreme Court observed that as “We, thus, find that the ITAT rightly permitted this additional ground to be raised and correctly dealt with the same ground on merits as well.” Learned Counsel submitted the learned D.R. has relied in the case of Maruti Udyog Ltd. v. ITAT (Delhi High Court) to contend th…

The Deputy Commissioner of Income Tax, Central Circle-2, Guntur vs. Alla Venkata Nagarjuna Reddy, Guntur

In the result, appeal of the revenue is dismissed and the cross objections filed by the assessee in ground No

ITA 530/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam14 Aug 2019AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.530/Viz/2018 (निर्धारण वर्ा/Assessment Year : 2014-15) Deputy Commissioner Of Vs. Sri Alla Venkata Nagarjuna Reddy Income Tax D.No.4-5-8/12 Central Circle-2 First Lane, Navabharath Nagar Guntur Ring Road Guntur [Pan : Ajcpa 7732L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.6/Viz/2019 (Arising Out Of I.T.A.No.530/Viz/2018) (निर्धारण वर्ा/Assessment Year : 2014-15) Sri Alla Venkata Nagarjuna Reddy Vs. Deputy Commissioner Of D.No.4-5-8/12 Income Tax First Lane, Navabharath Nagar Central Circle-2 Ring Road Guntur Guntur [Pan : Ajcpa 7732L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 20.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 14.08.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(2)Section 143(3)Section 153C

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.530/VIZ/2018 (निर्धारण वर्ा/Assessment Year : 2014-15) Deputy Commissioner of Vs. Sri Alla Venkata Nagarjuna Reddy Income Tax D.No.4-5-8/12 Central Circle-2 First Lane, Navabharath Nagar Guntur Ring Road Guntur [PAN : AJCPA 7732L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.6/Viz/2019 (…

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

In the result, the appeal of the Revenue in ITA

ITA 170/CHNY/2019[2014-15]Status: DisposedITAT Chennai31 Jul 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/CHNY/2019 "नधा"रण वष" /Assessment years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai. [PAN ABJPN 6222H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./I.T.A. Nos.164, 165, 166, 167, 168, 169 &…

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

In the result, the appeal of the Revenue in ITA

ITA 169/CHNY/2019[2013-14]Status: DisposedITAT Chennai31 Jul 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/CHNY/2019 "नधा"रण वष" /Assessment years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai. [PAN ABJPN 6222H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./I.T.A. Nos.164, 165, 166, 167, 168, 169 &…

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

In the result, the appeal of the Revenue in ITA

ITA 168/CHNY/2019[2012-13]Status: DisposedITAT Chennai31 Jul 2019AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/CHNY/2019 "नधा"रण वष" /Assessment years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai. [PAN ABJPN 6222H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./I.T.A. Nos.164, 165, 166, 167, 168, 169 &…

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

In the result, the appeal of the Revenue in ITA

ITA 167/CHNY/2019[2011-12]Status: DisposedITAT Chennai31 Jul 2019AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/CHNY/2019 "नधा"रण वष" /Assessment years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai. [PAN ABJPN 6222H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./I.T.A. Nos.164, 165, 166, 167, 168, 169 &…

DCIT, Central Cir-1, Madurai vs. Late D Chandran, Turicorin

In the result, the appeal of the Revenue in ITA

ITA 166/CHNY/2019[2010-11]Status: DisposedITAT Chennai31 Jul 2019AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/Chny/2019 "नधा"रण वष" /Assessment Years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner Of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai.

For Appellant: Dr. S. Bharath, IRS, CITFor Respondent: Shri. K.G. Raghunath, Adv
Section 132Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ A’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. Nos.124, 130 & 131/CHNY/2019 "नधा"रण वष" /Assessment years : 2010-11, 2011-12 & 2013-14. The Deputy Commissioner of Vs. C. Nilavathy, Income Tax, No.137A, Pudurpandiapuram, Central Circle -1, Tuticorin 628 002. Madurai. [PAN ABJPN 6222H] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./I.T.A. Nos.164, 165, 166, 167, 168, 169 &…