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 367,164 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. Rohan Patel, New Delhi

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1455/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR
Section 132Section 142Section 153Section 153C

…Delhi High Court in- Pepsi Foods (P.) Ltd. v. Asstt. CIT [2014] 52 taxmann.com 220 (Delhi). 19. In Commissioner of Income-tax-III, Pune v. Sinhgad Technical Education Societyjavascript:void(0); [2017] 84 taxmann.com 290 (SC)/[2017] 250 Taxman 225 (SC)/[2017] 397 ITR 344 (SC)/[2017] 297 CTR 441 (SC) honourable Supreme Court has dealt with the 2 decisions relied upon heavily by the learned departmental representative. In para number 20 of the decision of the honourable Supreme Court dealt with the decision of the honourable Gujarat High Court in case of Kamleshbhai Dharamshibhai Patel v. CIT [2013] 31 taxmann.com…

ACIT, New Delhi vs. M/S. Saluja Construction Co. Ltd., New Delhi

In the result, the three Appeals filed by Revenue are dismissed for statistical

ITA 2050/DEL/2016[2006-07]Status: DisposedITAT Delhi21 Dec 2018AY 2006-07

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

For Appellant: Sh. R.S. Ahuja, CAFor Respondent: Ms. Nidhi Srivastava, CIT (DR)
Section 153ASection 68

…reason. Firstly, the existence of an incriminating material for the relevant year is sine qua non for making any disallowance of expenses in respect of the completed assessments. The Hon’ble Supreme Court in CIT VS. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC) has accentuated the relevance of the incriminating material pertaining to the relevant year alone, though in the context of section 153C of the Act. In that case, it has been held that where the incriminating material was found to be pertaining to a particular year, there was no valid satisfaction for the other years. Secondly, it is not eve…

ACIT, New Delhi vs. Shri Ankush Saluja, New Delhi

In the result, the three Appeals filed by Revenue are dismissed for statistical

ITA 2046/DEL/2016[2006-07]Status: DisposedITAT Delhi21 Dec 2018AY 2006-07

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

For Appellant: Sh. R.S. Ahuja, CAFor Respondent: Ms. Nidhi Srivastava, CIT (DR)
Section 153ASection 68

…reason. Firstly, the existence of an incriminating material for the relevant year is sine qua non for making any disallowance of expenses in respect of the completed assessments. The Hon’ble Supreme Court in CIT VS. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC) has accentuated the relevance of the incriminating material pertaining to the relevant year alone, though in the context of section 153C of the Act. In that case, it has been held that where the incriminating material was found to be pertaining to a particular year, there was no valid satisfaction for the other years. Secondly, it is not eve…

ACIT, New Delhi vs. Smt. Archana Saluja, New Delhi

In the result, the three Appeals filed by Revenue are dismissed for statistical

ITA 2045/DEL/2016[2006-07]Status: DisposedITAT Delhi21 Dec 2018AY 2006-07

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

For Appellant: Sh. R.S. Ahuja, CAFor Respondent: Ms. Nidhi Srivastava, CIT (DR)
Section 153ASection 68

…reason. Firstly, the existence of an incriminating material for the relevant year is sine qua non for making any disallowance of expenses in respect of the completed assessments. The Hon’ble Supreme Court in CIT VS. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC) has accentuated the relevance of the incriminating material pertaining to the relevant year alone, though in the context of section 153C of the Act. In that case, it has been held that where the incriminating material was found to be pertaining to a particular year, there was no valid satisfaction for the other years. Secondly, it is not eve…

ACIT Central Circle 1(4), Chennai vs. M.Kiran Kumar, Chennai

In the result, both the appeals of the revenue and both the cross-objections of the assessee are dismissed

ITA 1055/CHNY/2018[2009-10]Status: DisposedITAT Chennai19 Dec 2018AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.1055 & 1054/Chny/2018 "नधा"रण वष" /Assessment Years : 2009-10 & 2011-12 & C.O. Nos.89 & 90/Chny/2018 (In I.T.A. Nos.1054 & 1055/Chny/2018) The Assistant Commissioner Of Shri M. Kiran Kumar, Income Tax, V. No.123, Usman Road, Central Circle – 1(4), T. Nagar, Chennai - 600 017. Chennai - 600 034. Pan : Achpm 2247 E (अपीलाथ"/Appellant) (Respondent & Cross Objector)

For Appellant: Shri S. Bharath, CITFor Respondent: Sh. T. Banusekar, CA
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"यकसद"य एवं "ी एस. जयरामन, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1055 & 1054/Chny/2018 "नधा"रण वष" /Assessment Years : 2009-10 & 2011-12 & C.O. Nos.89 & 90/Chny/2018 (in I.T.A. Nos.1054 & 1055/Chny/2018) The Assistant Commissioner of Shri M. Kiran Kumar, Income Tax, v. No.123, Usman Road, Central Circle – 1(4), T. Nagar, Chennai - 600 017. Chennai - 600 034. PAN : ACHPM 2247 E (अपीलाथ"/Appellant) (Respondent &…

ACIT Central Circle 1(4), Chennai vs. M.Kiran Kumar, Chennai

In the result, both the appeals of the revenue and both the cross-objections of the assessee are dismissed

ITA 1054/CHNY/2018[2011-12]Status: DisposedITAT Chennai19 Dec 2018AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.1055 & 1054/Chny/2018 "नधा"रण वष" /Assessment Years : 2009-10 & 2011-12 & C.O. Nos.89 & 90/Chny/2018 (In I.T.A. Nos.1054 & 1055/Chny/2018) The Assistant Commissioner Of Shri M. Kiran Kumar, Income Tax, V. No.123, Usman Road, Central Circle – 1(4), T. Nagar, Chennai - 600 017. Chennai - 600 034. Pan : Achpm 2247 E (अपीलाथ"/Appellant) (Respondent & Cross Objector)

For Appellant: Shri S. Bharath, CITFor Respondent: Sh. T. Banusekar, CA
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"यकसद"य एवं "ी एस. जयरामन, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1055 & 1054/Chny/2018 "नधा"रण वष" /Assessment Years : 2009-10 & 2011-12 & C.O. Nos.89 & 90/Chny/2018 (in I.T.A. Nos.1054 & 1055/Chny/2018) The Assistant Commissioner of Shri M. Kiran Kumar, Income Tax, v. No.123, Usman Road, Central Circle – 1(4), T. Nagar, Chennai - 600 017. Chennai - 600 034. PAN : ACHPM 2247 E (अपीलाथ"/Appellant) (Respondent &…

M/S. Simbhaoli Sugars Limited, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 5572/DEL/2014[2006-07]Status: DisposedITAT Delhi14 Dec 2018AY 2006-07

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…n the case of Kabul Chawla do not apply on the facts of the case in hand. We do not find any force in the contention of the ld. DR. Now the issue is well settled in favour of the assessee by the Hon'ble Supreme Court in the case of Singhad Technical Education 397 ITR 344. 167. It would be pertinent to refer to the findings of the Hon'ble Delhi High Court in the case of Kabul Chawla [supra] which reads as under: “The decision in CIT Vs. Anil Kumar Bhatia does not deal with a situation where, as in the present case, no incriminating material was found during the search conducted u/s 132 Nevertheless, it was inter…

ACIT, New Delhi vs. M/S. Simbhaoli Sugars, New Delhi

In the result, the appeals of the assessee are allowed

ITA 3001/DEL/2014[2006-07]Status: DisposedITAT Delhi14 Dec 2018AY 2006-07

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…n the case of Kabul Chawla do not apply on the facts of the case in hand. We do not find any force in the contention of the ld. DR. Now the issue is well settled in favour of the assessee by the Hon'ble Supreme Court in the case of Singhad Technical Education 397 ITR 344. 167. It would be pertinent to refer to the findings of the Hon'ble Delhi High Court in the case of Kabul Chawla [supra] which reads as under: “The decision in CIT Vs. Anil Kumar Bhatia does not deal with a situation where, as in the present case, no incriminating material was found during the search conducted u/s 132 Nevertheless, it was inter…

M/S. U.P. Distillery Association, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 3211/DEL/2013[2006-07]Status: DisposedITAT Delhi14 Dec 2018AY 2006-07

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…n the case of Kabul Chawla do not apply on the facts of the case in hand. We do not find any force in the contention of the ld. DR. Now the issue is well settled in favour of the assessee by the Hon'ble Supreme Court in the case of Singhad Technical Education 397 ITR 344. 167. It would be pertinent to refer to the findings of the Hon'ble Delhi High Court in the case of Kabul Chawla [supra] which reads as under: “The decision in CIT Vs. Anil Kumar Bhatia does not deal with a situation where, as in the present case, no incriminating material was found during the search conducted u/s 132 Nevertheless, it was inter…

M/S. U.P. Distillery Association, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 3210/DEL/2013[2003-04]Status: DisposedITAT Delhi14 Dec 2018AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…n the case of Kabul Chawla do not apply on the facts of the case in hand. We do not find any force in the contention of the ld. DR. Now the issue is well settled in favour of the assessee by the Hon'ble Supreme Court in the case of Singhad Technical Education 397 ITR 344. 167. It would be pertinent to refer to the findings of the Hon'ble Delhi High Court in the case of Kabul Chawla [supra] which reads as under: “The decision in CIT Vs. Anil Kumar Bhatia does not deal with a situation where, as in the present case, no incriminating material was found during the search conducted u/s 132 Nevertheless, it was inter…

M/S. U.P. Distillery Association, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 3209/DEL/2013[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…n the case of Kabul Chawla do not apply on the facts of the case in hand. We do not find any force in the contention of the ld. DR. Now the issue is well settled in favour of the assessee by the Hon'ble Supreme Court in the case of Singhad Technical Education 397 ITR 344. 167. It would be pertinent to refer to the findings of the Hon'ble Delhi High Court in the case of Kabul Chawla [supra] which reads as under: “The decision in CIT Vs. Anil Kumar Bhatia does not deal with a situation where, as in the present case, no incriminating material was found during the search conducted u/s 132 Nevertheless, it was inter…

M/S. U.P. Distillery Association, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 3208/DEL/2013[2005-06]Status: DisposedITAT Delhi14 Dec 2018AY 2005-06

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…n the case of Kabul Chawla do not apply on the facts of the case in hand. We do not find any force in the contention of the ld. DR. Now the issue is well settled in favour of the assessee by the Hon'ble Supreme Court in the case of Singhad Technical Education 397 ITR 344. 167. It would be pertinent to refer to the findings of the Hon'ble Delhi High Court in the case of Kabul Chawla [supra] which reads as under: “The decision in CIT Vs. Anil Kumar Bhatia does not deal with a situation where, as in the present case, no incriminating material was found during the search conducted u/s 132 Nevertheless, it was inter…

DCIT, New Delhi vs. M/S. Svp Industries Ltd., Muzaffarnagar

In the result, the appeals of the assessee are allowed

ITA 1657/DEL/2013[2005-06]Status: DisposedITAT Delhi14 Dec 2018AY 2005-06

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…n the case of Kabul Chawla do not apply on the facts of the case in hand. We do not find any force in the contention of the ld. DR. Now the issue is well settled in favour of the assessee by the Hon'ble Supreme Court in the case of Singhad Technical Education 397 ITR 344. 167. It would be pertinent to refer to the findings of the Hon'ble Delhi High Court in the case of Kabul Chawla [supra] which reads as under: “The decision in CIT Vs. Anil Kumar Bhatia does not deal with a situation where, as in the present case, no incriminating material was found during the search conducted u/s 132 Nevertheless, it was inter…

DCIT, New Delhi vs. M/S. Svp Industries Ltd., Muzaffarnagar

In the result, the appeals of the assessee are allowed

ITA 1656/DEL/2013[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…n the case of Kabul Chawla do not apply on the facts of the case in hand. We do not find any force in the contention of the ld. DR. Now the issue is well settled in favour of the assessee by the Hon'ble Supreme Court in the case of Singhad Technical Education 397 ITR 344. 167. It would be pertinent to refer to the findings of the Hon'ble Delhi High Court in the case of Kabul Chawla [supra] which reads as under: “The decision in CIT Vs. Anil Kumar Bhatia does not deal with a situation where, as in the present case, no incriminating material was found during the search conducted u/s 132 Nevertheless, it was inter…

DCIT, New Delhi vs. M/S. Svp Industries Ltd., Muzaffarnagar

In the result, the appeals of the assessee are allowed

ITA 1655/DEL/2013[2003-04]Status: DisposedITAT Delhi14 Dec 2018AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…n the case of Kabul Chawla do not apply on the facts of the case in hand. We do not find any force in the contention of the ld. DR. Now the issue is well settled in favour of the assessee by the Hon'ble Supreme Court in the case of Singhad Technical Education 397 ITR 344. 167. It would be pertinent to refer to the findings of the Hon'ble Delhi High Court in the case of Kabul Chawla [supra] which reads as under: “The decision in CIT Vs. Anil Kumar Bhatia does not deal with a situation where, as in the present case, no incriminating material was found during the search conducted u/s 132 Nevertheless, it was inter…

DCIT, New Delhi vs. M/S. Svp Industries Ltd., Muzaffarnagar

In the result, the appeals of the assessee are allowed

ITA 1654/DEL/2013[2002-03]Status: DisposedITAT Delhi14 Dec 2018AY 2002-03

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…n the case of Kabul Chawla do not apply on the facts of the case in hand. We do not find any force in the contention of the ld. DR. Now the issue is well settled in favour of the assessee by the Hon'ble Supreme Court in the case of Singhad Technical Education 397 ITR 344. 167. It would be pertinent to refer to the findings of the Hon'ble Delhi High Court in the case of Kabul Chawla [supra] which reads as under: “The decision in CIT Vs. Anil Kumar Bhatia does not deal with a situation where, as in the present case, no incriminating material was found during the search conducted u/s 132 Nevertheless, it was inter…

DCIT, New Delhi vs. M/S. Dcm Shriram Industries Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 1652/DEL/2013[2004-05]Status: DisposedITAT Delhi14 Dec 2018AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…n the case of Kabul Chawla do not apply on the facts of the case in hand. We do not find any force in the contention of the ld. DR. Now the issue is well settled in favour of the assessee by the Hon'ble Supreme Court in the case of Singhad Technical Education 397 ITR 344. 167. It would be pertinent to refer to the findings of the Hon'ble Delhi High Court in the case of Kabul Chawla [supra] which reads as under: “The decision in CIT Vs. Anil Kumar Bhatia does not deal with a situation where, as in the present case, no incriminating material was found during the search conducted u/s 132 Nevertheless, it was inter…

DCIT, New Delhi vs. M/S. Dcm Shriram Industries Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 1651/DEL/2013[2003-04]Status: DisposedITAT Delhi14 Dec 2018AY 2003-04

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…n the case of Kabul Chawla do not apply on the facts of the case in hand. We do not find any force in the contention of the ld. DR. Now the issue is well settled in favour of the assessee by the Hon'ble Supreme Court in the case of Singhad Technical Education 397 ITR 344. 167. It would be pertinent to refer to the findings of the Hon'ble Delhi High Court in the case of Kabul Chawla [supra] which reads as under: “The decision in CIT Vs. Anil Kumar Bhatia does not deal with a situation where, as in the present case, no incriminating material was found during the search conducted u/s 132 Nevertheless, it was inter…

DCIT, New Delhi vs. M/S. Dcm Shriram Industries Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 1650/DEL/2013[2002-03]Status: DisposedITAT Delhi14 Dec 2018AY 2002-03

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…n the case of Kabul Chawla do not apply on the facts of the case in hand. We do not find any force in the contention of the ld. DR. Now the issue is well settled in favour of the assessee by the Hon'ble Supreme Court in the case of Singhad Technical Education 397 ITR 344. 167. It would be pertinent to refer to the findings of the Hon'ble Delhi High Court in the case of Kabul Chawla [supra] which reads as under: “The decision in CIT Vs. Anil Kumar Bhatia does not deal with a situation where, as in the present case, no incriminating material was found during the search conducted u/s 132 Nevertheless, it was inter…

DCIT, New Delhi vs. M/S. Dcm Shriram Industries Ltd., New Delhi

In the result, the appeals of the assessee are allowed

ITA 1649/DEL/2013[2001-02]Status: DisposedITAT Delhi14 Dec 2018AY 2001-02

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…n the case of Kabul Chawla do not apply on the facts of the case in hand. We do not find any force in the contention of the ld. DR. Now the issue is well settled in favour of the assessee by the Hon'ble Supreme Court in the case of Singhad Technical Education 397 ITR 344. 167. It would be pertinent to refer to the findings of the Hon'ble Delhi High Court in the case of Kabul Chawla [supra] which reads as under: “The decision in CIT Vs. Anil Kumar Bhatia does not deal with a situation where, as in the present case, no incriminating material was found during the search conducted u/s 132 Nevertheless, it was inter…