CIT v. Sinhgad Technical Education Society

397 ITR 344Supreme Court of India2017#22 most cited

What is CIT v. Sinhgad Technical Education Society authority for?

For assessments under Section 153C, a notice is legally unsustainable if there is no incriminating material correlated to the specific assessment years for which reassessment is sought.

1,589

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v. Sinhgad Technical Education Society · Section 153C · incriminating material · validity of notice 153C · search assessment · correlation of material to assessment year · assessment quashed · Section 153A · search and seizure · post-search assessment

Also reported as

96 Taxmann.com 468250 Taxmann 225297 CTR 441156 DTR 161

Sections most often in play

Section 153CSection 153ASection 143(3)Section 132Section 147Section 148Section 151Section 139

Issues it is cited on

abatement of assessmentcasus omissussection 153b(1)section 113section 158bdsection 153c(1)section 153a(1)(b)section 153(1)section 132(1)panchnamasection 153bstatement under section 132(4)

Judgments citing CIT v. Sinhgad Technical Education Society

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

In the result, assessee’s appeals; ITA No

ITA 62/DDN/2024[2014-15]Status: DisposedITAT Dehradun20 Nov 2025AY 2014-15

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

Section 142Section 143(3)Section 68Section 69

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

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

In the result, assessee’s appeals; ITA No

ITA 210/DDN/2024[2011-12]Status: DisposedITAT Dehradun20 Nov 2025AY 2011-12

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

Section 142Section 143(3)Section 68Section 69

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

Chandra Vidya Investment & Finance Pvt. Ltd., New Delhi vs. Deputy Commissioner of Income Tax, Central Circle -28, Delhi, New Delhi

ITA 4023/DEL/2025[2017-18]Status: DisposedITAT Delhi20 Nov 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal, Accountnat Member

Section 153Section 153ASection 153C

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

Chandra Vidya Investment & Finance Pvt. Ltd., New Delhi vs. Deputy Commissioner of Income Tax, Central Circle -28, Delhi, New Delhi

ITA 4022/DEL/2025[2015-16]Status: DisposedITAT Delhi20 Nov 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal, Accountnat Member

Section 153Section 153ASection 153C

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

Chandra Vidya Investment & Finance Pvt. Ltd., New Delhi vs. Deputy Commissioner of Income Tax, Central Circle -28, Delhi, New Delhi

ITA 4021/DEL/2025[2014-15]Status: DisposedITAT Delhi20 Nov 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal, Accountnat Member

Section 153Section 153ASection 153C

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

DCIT, Central Circle-1, Gurugram vs. Planet Infra Promoters P.Ltd, New Delhi

In the result, the appeal filed by the Revenue is partly allowed

ITA 8988/DEL/2019[2013-14]Status: DisposedITAT Delhi19 Nov 2025AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singhआ.अ.सं/.I.T.A No.8988/Del/2019 िनधा"रणवष"/Assessment Year:2013-14 बनाम Dcit, Planet Infra Promoters P. Ltd. Central Circle-1, Vs. 34C, Sector-8, Rohini, 7Th Floor, Hsiidc Building, New Delhi. Udyog Vihar, Phase-V, Gurgaon, Haryana. Pan No.Aagcp8614E अपीलाथ" Appellant ""यथ"/Respondent

Section 132Section 153ASection 153C

…) vide his appellate order dated 06.09.2019 has deleted the additions holding that seized document does not “belong to” the appellant company by relying upon the decision of Hon’ble Supreme Court in the case of CIT vs. Singhad Technical Education Society (397 ITR 344) observing as under: > Satisfaction note recorded in the case of appellant that document seized in the search of M/s Antriksh Group do not belong to the appellant company. > AO failed to rebut the legal presumption under Section 292C that documents belong to the searched person. > The AO of the searched person in the satisfaction note has not…

Arvind Nandagopal, Chennai vs. ACIT, CC-3(1), Chennai

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

ITA 2274/CHNY/2024[2018-19]Status: DisposedITAT Chennai07 Nov 2025AY 2018-19
Section 131Section 132

…he premises of the searched person, which `related to' or 'pertained to' the assessee and had a bearing on the determination of his total income. He relied on the decision of the Hon'ble Supreme Court in the case of CIT vs Sinhgad Technical Education Society (397 ITR 344) wherein the Court had held that it was incumbent for the AO to establish cogent correlation between the material seized from the premises of 'searched person' with the 'other person', document-wise and assessment year-wise, in his satisfaction note to validly assume jurisdiction u/s 153C of the Act. Taking us through the contents of the satisfac…

Arvind Nandagopal, Chennai vs. ACIT, CC-3(1), Chennai

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

ITA 2273/CHNY/2024[2017-18]Status: DisposedITAT Chennai07 Nov 2025AY 2017-18

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

For Respondent: Mr.M. Murali, CIT
Section 131Section 132

…e premises of the searched person, which ‘related to’ or ‘pertained to’ the assessee and had a bearing on the determination of his total income. He relied on the decision of the Hon’ble Supreme Court in the case of CIT vs Sinhgad Technical Education Society (397 ITR 344) wherein the Court had held that it was incumbent for the AO to establish cogent correlation between the material seized from the premises of ‘searched person’ with the ‘other person’, document-wise and assessment year-wise, in his satisfaction note to validly assume jurisdiction u/s 153C of the Act. Taking us through the contents of the satis…

Arvind Nandagopal, Chennai vs. ACIT, CC-3(1), Chennai

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

ITA 2272/CHNY/2024[2016-17]Status: DisposedITAT Chennai07 Nov 2025AY 2016-17

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

For Respondent: Mr.M. Murali, CIT
Section 131Section 132

…e premises of the searched person, which ‘related to’ or ‘pertained to’ the assessee and had a bearing on the determination of his total income. He relied on the decision of the Hon’ble Supreme Court in the case of CIT vs Sinhgad Technical Education Society (397 ITR 344) wherein the Court had held that it was incumbent for the AO to establish cogent correlation between the material seized from the premises of ‘searched person’ with the ‘other person’, document-wise and assessment year-wise, in his satisfaction note to validly assume jurisdiction u/s 153C of the Act. Taking us through the contents of the satis…

Arvind Nandagopal, Chennai vs. ACIT, CC-3(1), Chennai

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

ITA 2271/CHNY/2024[2015-16]Status: DisposedITAT Chennai07 Nov 2025AY 2015-16

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

For Respondent: Mr.M. Murali, CIT
Section 131Section 132

…e premises of the searched person, which ‘related to’ or ‘pertained to’ the assessee and had a bearing on the determination of his total income. He relied on the decision of the Hon’ble Supreme Court in the case of CIT vs Sinhgad Technical Education Society (397 ITR 344) wherein the Court had held that it was incumbent for the AO to establish cogent correlation between the material seized from the premises of ‘searched person’ with the ‘other person’, document-wise and assessment year-wise, in his satisfaction note to validly assume jurisdiction u/s 153C of the Act. Taking us through the contents of the satis…

Arvind Nandagopal, Chennai vs. ACIT, CC-3(1), Chennai

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

ITA 2270/CHNY/2024[2014-15]Status: DisposedITAT Chennai07 Nov 2025AY 2014-15

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

For Respondent: Mr.M. Murali, CIT
Section 131Section 132

…e premises of the searched person, which ‘related to’ or ‘pertained to’ the assessee and had a bearing on the determination of his total income. He relied on the decision of the Hon’ble Supreme Court in the case of CIT vs Sinhgad Technical Education Society (397 ITR 344) wherein the Court had held that it was incumbent for the AO to establish cogent correlation between the material seized from the premises of ‘searched person’ with the ‘other person’, document-wise and assessment year-wise, in his satisfaction note to validly assume jurisdiction u/s 153C of the Act. Taking us through the contents of the satis…

Sri Venkatesh Developers, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-4(1), Hyderabad

In the result, appeal of the assessee is allowed

ITA 1687/HYD/2019[2009-10]Status: DisposedITAT Hyderabad04 Nov 2025AY 2009-10

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1687/Hyd/2019 (िनधा"रण वष"/Assessment Year: 2009-10) M/S Shri Venkatesh Vs. Asstt. Commissioner Of Developers, Hyderabad Income Tax, Circle 4(1) Pan:Abcfs6497A Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.C. Devdas, Ca राज" व "ारा/Revenue By:: Ms. Payal Gupta, Sr.Dr सुनवाई की तारीख/Date Of Hearing: 06/11/2025 घोषणा की तारीख/Pronouncement: 14/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Shri K.C. Devdas, CAFor Respondent: : Ms. Payal Gupta, Sr.DR
Section 132Section 143(3)Section 153C

…as the seized material Page 4 of 9 ITA No 1687 of 2019 Sri Venkatesh Developers does not pertain to the year unde Consideration. Reliance was placed on the ratio of the Hon'ble Supreme Court in the case of CIT Vs. Sinhgad Technical Education Society (2017) 397 ITR 344, for the proposition that, for issuance of notice under section 153C of the Act for any assessment year, the seized material must relate to that very assessment year. The Ld. AR emphasized that, as the notice for AY 2009-10 was founded solely on a document relating to AY 2007-08, there being no other seized material for AY 2009- 10, the notice an…

Akhilesh Singhal, Rishikesh vs. Income Tax Officer, Rishikesh

In the result, appeal of the assessee is allowed

ITA 79/DDN/2024[2015-16]Status: DisposedITAT Dehradun29 Oct 2025AY 2015-16

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode]

Section 147Section 148Section 234ASection 250Section 271(1)(b)Section 69A

…makes the entire proceedings void-ab-initio.” ITA Nos.64, 78 & 79/DDN/2024 8. The assessee placed reliance on the judgement of Hon’ble Supreme Court in the case of NTPC Ltd. vs CIT [1998] 229 ITR 338 (SC) and CIT vs Sinhgad Technical Education society [2017] 397 ITR 344 (SC) and requested for the admission of the same. 9. After considering the submissions of the assessee and looking to the fact that additional ground of appeal taken by the assessee is purely legal in nature and goes to the root of the matter and requires no fresh investigation. Therefore, in the interest of justice, and further by following the…

Akhilesh Singhal, Rishikesh vs. Income Tax Officer, Rishikesh

ITA 78/DDN/2024[2014-15]Status: DisposedITAT Dehradun29 Oct 2025AY 2014-15

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode]

Section 147Section 148Section 234ASection 250Section 271(1)(b)Section 69A

…e entire proceedings void-ab-initio." Page | 3 ITA Nos.64, 78 & 79/DDN/2024 8. The assessee placed reliance on the judgement of Hon'ble Supreme Court in the case of NTPC Ltd. vs CIT [1998] 229 ITR 338 (SC) and CIT vs Sinhgad Technical Education society [2017] 397 ITR 344 (SC) and requested for the admission of the same. 9. After considering the submissions of the assessee and looking to the fact that additional ground of appeal taken by the assessee is purely legal in nature and goes to the root of the matter and requires no fresh investigation. Therefore, in the interest of justice, and further by following the…

Akhilesh Singhal, Rishikesh vs. Income Tax Officer, Rishikesh

ITA 64/DDN/2024[2014-15]Status: DisposedITAT Dehradun29 Oct 2025AY 2014-15

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode]

Section 147Section 148Section 234ASection 250Section 271(1)(b)Section 69A

…pon the assessee which makes the entire proceedings void-ab-initio." Page 3 8. The assessee placed reliance on the judgement of Hon'ble Supreme Court in the case of NTPC Ltd. vs CIT [1998] 229 ITR 338 (SC) and CIT vs Sinhgad Technical Education society [2017] 397 ITR 344 (SC) and requested for the admission of the same. 9. After considering the submissions of the assessee and looking to the fact that additional ground of appeal taken by the assessee is purely legal in nature and goes to the root of the matter and requires no fresh investigation. Therefore, in the interest of justice, and further by following the…

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Chitravel Vetrimaran, Chennai

ITA 905/CHNY/2025[2019-20]Status: DisposedITAT Chennai22 Oct 2025AY 2019-20
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 250Section 271D

…fying the statutory preconditions provided in the Act for each of the Assessment years. In this regard, the Appellant is relied on the judgment rendered by the Supreme Court in Commissioner of Income Tax-III vs. Singhad Technical Education Society Reported in 397 ITR 344 (Copy of judgment is Attached in Annexure 2). It is submitted that such kind of common, general and vague satisfaction note, admittedly stated to be bulky, could not be made a basis for assuming jurisdiction under section 153C of the Act. It is also submitted that to satisfy the burden imposed by establishing not only that the documents alleged t…

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Chitravel Vetrimaran, Chennai

ITA 904/CHNY/2025[2017-18]Status: DisposedITAT Chennai22 Oct 2025AY 2017-18
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 250Section 271D

…fying the statutory preconditions provided in the Act for each of the Assessment years. In this regard, the Appellant is relied on the judgment rendered by the Supreme Court in Commissioner of Income Tax-III vs. Singhad Technical Education Society Reported in 397 ITR 344 (Copy of judgment is Attached in Annexure 2). It is submitted that such kind of common, general and vague satisfaction note, admittedly stated to be bulky, could not be made a basis for assuming jurisdiction under section 153C of the Act. It is also submitted that to satisfy the burden imposed by establishing not only that the documents alleged t…

DCIT., Central Circle-1(2), Hyderabad vs. Vpr Mining Infrastructure Private Limited, Nellore

In the result, appeal of the Revenue is dismissed

ITA 939/HYD/2025[2018-19]Status: DisposedITAT Hyderabad15 Oct 2025AY 2018-19

Bench: : Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita No.939/Hyd./2025 िनधा"रण वष"/Assessment Year 2018-2019 The Dcit, Central Vpr Mining Vs. Infrastructure Private Circle-1(2), Hyderabad. Limited, Nellore. Pin -500 004. Pin – 524003 Andhra Pradesh Telangana. Pan Aaccv6733A (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Mv Prasad राज" व "ारा/Revenue By:: Dr. Narendra Kumar Naik, Cit-Dr

For Appellant: CA MV PrasadFor Respondent: : Dr. Narendra Kumar Naik, CIT-DR
Section 132Section 143(3)Section 153C

…1 ITA.No.939/Hyd./2025 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH, HYDERABAD BEFORE : SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.939/Hyd./2025 िनधा"रण वष"/Assessment Year 2018-2019 The DCIT, Central VPR Mining vs. Infrastructure Private Circle-1(2), Hyderabad. Limited, NELLORE. PIN -500 004. PIN – 524003 Andhra Pradesh Telangana. PAN AACCV6733A (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: CA MV Prasad राज" व "ारा/Revenue by:: Dr. Narendra Kumar Naik, CIT-DR सुनवाई की तारीख/Date of hearing: 03.09.2025 घोष…

Raghav Kumar, New Delhi vs. ACIT Central Circle-29, New Delhi

In the result, the appeal filed by the assessee being ITA

ITA 3215/DEL/2025[2021-22]Status: DisposedITAT Delhi15 Oct 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

For Appellant: Shri R.S. Singhvi, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 132Section 153CSection 69Section 69A

…re pending as on the date of handing over of the material or recording of satisfaction by fact which has not been disputed by the Ld. DR. In these circumstances, as held by Hon’ble Supreme Court in the case of CIT Vs Singhad Technical Education Society [2017] 397 ITR 344 (SC), the key requirement for assuming jurisdiction u/s 153C is discovery of incriminating material during third party search. Keeping in mind the above, we note that in the present case, the bone of contention between both the parties is whether digital data found from the mobile phone of Mr. Praveen Kumar Jain/Vaibhav Jain constitute incriminat…

Raghav Kumar, Delhi vs. ACIT Central Circle 29, New Delhi

In the result, the appeal filed by the assessee being ITA

ITA 3214/DEL/2025[2020-21]Status: DisposedITAT Delhi15 Oct 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

For Appellant: Shri R.S. Singhvi, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 132Section 153CSection 69Section 69A

…re pending as on the date of handing over of the material or recording of satisfaction by fact which has not been disputed by the Ld. DR. In these circumstances, as held by Hon’ble Supreme Court in the case of CIT Vs Singhad Technical Education Society [2017] 397 ITR 344 (SC), the key requirement for assuming jurisdiction u/s 153C is discovery of incriminating material during third party search. Keeping in mind the above, we note that in the present case, the bone of contention between both the parties is whether digital data found from the mobile phone of Mr. Praveen Kumar Jain/Vaibhav Jain constitute incriminat…