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

M/S. Sangyon Automotive Pvt. Ltd., New Delhi vs. ACIT, Meerut

In the result, ITA Nos.2991 & 2992/Del/2015 are partly allowed and ITA

ITA 2992/DEL/2015[2006-07]Status: DisposedITAT Delhi10 Dec 2018AY 2006-07

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri G.C. Srivastava &For Respondent: Shri S.S. Rana, CIT, DR
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…n'ble Delhi High Court was challenged by the Revenue and the SLP filed by the Revenue has been dismissed by the Hon'ble Supreme Court as reported in 96 taxmann.com 468. He also relied on the following decisions:- i) CIT vs Sinhgad Technical Education Society, 397 ITR 344 (SC); ii) INTAS Pharmaceuticals Ltd. vs. DCIT – IT (SS) A no.807to 809/Ahd/2010 and batch of other appeals, order dated 14.08.2015. iii) ACIT vs. Goldmohur Design & Apparel Park Ltd., 96 taxmann.com 375; iv) CIT vs. Smt. Shaila Agarwal, 346 ITR 130 (Allahabad). 13. He accordingly submitted that in absence of any incriminating material found duri…

M/S. Sangyon Automotive Pvt. Ltd., New Delhi vs. ACIT, Meerut

In the result, ITA Nos.2991 & 2992/Del/2015 are partly allowed and ITA

ITA 2991/DEL/2015[2005-06]Status: DisposedITAT Delhi10 Dec 2018AY 2005-06

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri G.C. Srivastava &For Respondent: Shri S.S. Rana, CIT, DR
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…n'ble Delhi High Court was challenged by the Revenue and the SLP filed by the Revenue has been dismissed by the Hon'ble Supreme Court as reported in 96 taxmann.com 468. He also relied on the following decisions:- i) CIT vs Sinhgad Technical Education Society, 397 ITR 344 (SC); ii) INTAS Pharmaceuticals Ltd. vs. DCIT – IT (SS) A no.807to 809/Ahd/2010 and batch of other appeals, order dated 14.08.2015. iii) ACIT vs. Goldmohur Design & Apparel Park Ltd., 96 taxmann.com 375; iv) CIT vs. Smt. Shaila Agarwal, 346 ITR 130 (Allahabad). 13. He accordingly submitted that in absence of any incriminating material found duri…

Vishnu Bhagwan, New Delhi vs. DCIT, Ghaziabad

In the result, the appeal is allowed

ITA 3560/DEL/2015[2011-12]Status: DisposedITAT Delhi04 Dec 2018AY 2011-12

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahuassessment Year: 2011-12

Section 132Section 139Section 143(2)Section 143(3)Section 153ASection 153CSection 234A

…the facts relating to them are already available on record, the same can be raised at any stage of proceedings. In support of these 4 additional grounds, the ld. counsel for the assessee relied on various decisions as under : (i). Singhad Technical Society, 397 ITR 344 (SC) (ii). Fast Booking (I) Pvt. Ltd., 378 ITR 693 (Del) (iii). Siler Line, 383 ITR 455 (Del) (iv). M/s. VMT Spinning Co. Ltd., 389 ITR 326) (v). Jolly Fantasy World Ltd., 373 ITR 530 (Guj) The ld. AR has also relied on several other decisions of ITAT, Delhi Benches in his written synopsis as under : (i). BNB Investment & Propeties Ltd. (ITA No…

M/S. Sherawali Yarns Pvt. Ltd., New Delhi vs. ACIT, Meerut

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

ITA 2996/DEL/2015[2005-06]Status: DisposedITAT Delhi30 Nov 2018AY 2005-06

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2005-06 Sherawali Yarns Pvt. Ltd., Vs. Acit, 14D, 14Th Floor, Hansalaya, Central Circle, 15, Barakhamba Road, Bhainsali Road, New Delhi. Meerut. Pan: Aaics3421L (Appellant) (Respondent) Assessee By : Shri G.C. Srivastava & Shri Suvinay K. Dash, Advocates Revenue By : Shri S.S. Rana, Cit, Dr Date Of Hearing : 13.09.2018 Date Of Pronouncement : 30.11.2018 Order Per R.K. Panda, Am: This Appeal By The Assessee Is Directed Against The Order Dated 11Th March, 2015 Of The Cit(A), Meerut, Relating To Assessment Year 2005-06. 2. The Facts Of The Case, In Brief, Are That The Assessee Is A Company Engaged In The Business Of Trading & Investment In Shares. It Filed Its Return Of Income On 19Th September, 2005 Declaring Loss Of Rs.320/-. The Case Was Selected For Scrutiny & In Response To Notice U/S 143(2) Dated 20Th September, 2006 & Notice U/S 142(1) Dated 3Rd August, 2007, The Counsel Of The Assessee Appeared Before The Assessing Officer

For Appellant: Shri G.C. Srivastava &For Respondent: Shri S.S. Rana, CIT, DR
Section 132Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

…n'ble Delhi High Court was challenged by the Revenue and the SLP filed by the Revenue has been dismissed by the Hon'ble Supreme Court as reported in 96 taxmann.com 468. He also relied on the following decisions:- i) CIT vs Sinhgad Technical Education Society, 397 ITR 344; ii) INTAS Pharmaceuticals Ltd. vs. DCIT – IT (SS) A no.807to 809/Ahd/2010 and batch of other appeals, order dated 14.08.2015. iii) ACIT vs. Goldmohur Design & Apparel Park Ltd., 96 taxmann.com 375; iv) CIT vs. Smt. Shaila Agarwal, 346 ITR 130 (Allahabad). 8. He accordingly submitted that in absence of any incriminating material found during the…

M/S. Roseberry Mercantile Pvt. Ltd., New Delhi vs. ACIT, Meerut

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

ITA 2995/DEL/2015[2008-09]Status: DisposedITAT Delhi30 Nov 2018AY 2008-09

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2008-09 Roseberry Mercantile Pvt. Ltd., Vs. Acit, 14D, 14Th Floor, Hansalaya, Central Circle, 15, Barakhamba Road, Bhainsali Road, New Delhi. Meerut. Pan: Aabcr3485J (Appellant) (Respondent) Assessee By : Shri G.C. Srivastava & Shri Suvinay K. Dash, Advocates Revenue By : Shri S.S. Rana, Cit, Dr Date Of Hearing : 13.09.2018 Date Of Pronouncement : 30.11.2018 Order Per R.K. Panda, Am: This Appeal By The Assessee Is Directed Against The Order Dated 10Th March, 2015 Of The Cit(A), Meerut, Relating To Assessment Year 2008-09. 2. The Facts Of The Case, In Brief, Are That The Assessee Is A Company & Derives Income From Interest On Loans & Advances Granted By It As An Nbfc & Profit On Sale Of Mutual Funds. The Return Of Income Was Filed On 6Th November, 2008 Declaring Total Income Of Rs. Nil. The Return Was Processed U/S 143(1) On 8Th July, 2009. Subsequently, The Case Was Reopened U/S 147 After Duly Recording The Reasons In Writing. In Response To Notice U/S 148 Of The It Act Dated 23Rd October, 2009, The Assessee Submitted To Treat The Original Return As Return Filed In Compliance To Notice U/S 148 Of The It Act, 1961. Subsequently, The Assessing Officer Completed The Assessment U/S 147/143(3) On 31St December, 2009 Determining The Total Income At Rs.73,510/- Wherein He Made Certain Additions By Disallowing Stt Debited To P&L Account, Income-Tax Debited, Disallowance U/S 14A & Preliminary Expenses.

For Appellant: Shri G.C. Srivastava &For Respondent: Shri S.S. Rana, CIT, DR
Section 132Section 143(1)Section 143(3)Section 147Section 148Section 14ASection 153ASection 68

…ove decision of Hon'ble Delhi High Court was challenged by the Revenue and the SLP has been dismissed by the Hon'ble Supreme Court as reported in 96 taxmann.com 468. He also relied on the following decisions:- 6 i) CIT vs Sinhgad Technical Education Society, 397 ITR 344; ii) INTAS Pharmaceuticals Ltd. vs. DCIT – IT (SS) A no.807to 809/Ahd/2010 and batch of other appeals, order dated 14.08.2015. iii) ACIT vs. Goldmohur Design & Apparel Park Ltd., 96 taxmann.com 375; iv) CIT vs. Smt. Shaila Agarwal, 346 ITR 130 (Allahabad). 8. He accordingly submitted that in absence of any incriminating material found during the…

ACIT, New Delhi vs. M/S. Sobhagyam Realtors Pvt. Ltd., Delhi

In the result appeal filed by Revenue stands dismissed

ITA 4866/DEL/2015[2010-11]Status: DisposedITAT Delhi19 Nov 2018AY 2010-11

Bench: Shri Smt. Beena A Pillai & Shri Prashant Maharishi

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Smt. Sulekha Verma, CIT(DR)
Section 139Section 143Section 147Section 153CSection 7

…ITA Nos. 4864 to 4866/Del/205 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘F’, NEW DELHI BEFORE SHRI SMT. BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. 4864 to 4866/Del/2016 AYs. 2008-09 to 2010-11 ACIT vs. Sobhagyam Realtors Pvt. Ltd., Circle 24(1) C/o Kapil Goel, Advocate, Room No.163, F-26/124, Sector-7, Rohini, C.R. Building, Delhi. New Delhi. AAJCS3352F (Appellant) (Respondent) Department by : Smt. Sulekha Verma, CIT(DR) Assessee by : Sh. Kapil Goel, Adv. Date of Hearing : 01/11/2018 Date of Pronouncement: 19/11/2018 ORDER PER BEENA A PILLAI, JUDICI…

ACIT, New Delhi vs. M/S. Sobhagyam Realtors Pvt. Ltd., Delhi

In the result appeal filed by Revenue stands dismissed

ITA 4865/DEL/2015[2009-10]Status: DisposedITAT Delhi19 Nov 2018AY 2009-10

Bench: Shri Smt. Beena A Pillai & Shri Prashant Maharishi

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Smt. Sulekha Verma, CIT(DR)
Section 139Section 143Section 147Section 153CSection 7

…ITA Nos. 4864 to 4866/Del/205 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘F’, NEW DELHI BEFORE SHRI SMT. BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. 4864 to 4866/Del/2016 AYs. 2008-09 to 2010-11 ACIT vs. Sobhagyam Realtors Pvt. Ltd., Circle 24(1) C/o Kapil Goel, Advocate, Room No.163, F-26/124, Sector-7, Rohini, C.R. Building, Delhi. New Delhi. AAJCS3352F (Appellant) (Respondent) Department by : Smt. Sulekha Verma, CIT(DR) Assessee by : Sh. Kapil Goel, Adv. Date of Hearing : 01/11/2018 Date of Pronouncement: 19/11/2018 ORDER PER BEENA A PILLAI, JUDICI…

ACIT, New Delhi vs. M/S. Sobhagyam Realtors Pvt. Ltd., Delhi

In the result appeal filed by Revenue stands dismissed

ITA 4864/DEL/2015[2008-09]Status: DisposedITAT Delhi19 Nov 2018AY 2008-09

Bench: Shri Smt. Beena A Pillai & Shri Prashant Maharishi

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Smt. Sulekha Verma, CIT(DR)
Section 139Section 143Section 147Section 153CSection 7

…ITA Nos. 4864 to 4866/Del/205 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘F’, NEW DELHI BEFORE SHRI SMT. BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. 4864 to 4866/Del/2016 AYs. 2008-09 to 2010-11 ACIT vs. Sobhagyam Realtors Pvt. Ltd., Circle 24(1) C/o Kapil Goel, Advocate, Room No.163, F-26/124, Sector-7, Rohini, C.R. Building, Delhi. New Delhi. AAJCS3352F (Appellant) (Respondent) Department by : Smt. Sulekha Verma, CIT(DR) Assessee by : Sh. Kapil Goel, Adv. Date of Hearing : 01/11/2018 Date of Pronouncement: 19/11/2018 ORDER PER BEENA A PILLAI, JUDICI…

Sanjay Thakur, New Delhi vs. DCIT, Ghaziabad

In the result, appeal of Assessee is allowed

ITA 3559/DEL/2015[2011-12]Status: DisposedITAT Delhi06 Nov 2018AY 2011-12

Bench: : Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.S. Rana, CIT-D.R
Section 132Section 132(4)Section 133A

…g as admitted by AO/CIT-A in the impugned orders, without which entire 14 ITA.No.3559/Del./2015 Shri Sanjay Thakur, New Delhi. exercise is a nullity. He has also referred the decision of Hon’ble Apex court in the case of Singhad Technical Education Society 397 ITR 344 and decision of Hon’ble Delhi High Court in the case of N.S. Software 403 ITR 259. Since date of recording of satisfaction note is dated 18.09.2012 falling in FY 2012-2013 and AY 2013-2104 and six assessment years counted as per prescription of section 153C(1) would be A.Ys. 2007- 08 to AY 2012-2013 whereas the satisfaction note refers AY 20…

ACIT, New Delhi vs. M/S. Surbhi Sen Jindal, Noida

In the result, cross objection of the Assessee is allowed

ITA 4809/DEL/2014[2010-11]Status: DisposedITAT Delhi01 Nov 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Kapil Goel, C.AFor Respondent: Shri S.S. Rana, CIT-D.R
Section 132Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.No.4809/Del/2014 Assessment Year 2010-2011 Ms. Surbhi Sen Jindal, The ACIT, Central Circle-25, R/o.B-10, Sector-36, Room No.331, ARA Centre, vs. Gautam Budh Nagar, Jhandewalan Extn., Noida – 201 301 (U.P.). New Delhi. PAN ADGPJ0889F Appellant Respondent C.O.No.177/Del./2017 Arising out of ITA.No.4809/Del/2014 - Assessment Year 2010-2011 Ms. Surbhi Sen Jindal, The ACIT, R/o.B-10, Sector-36, Central Circle-25, Gautam Budh Nagar, Noida vs. Room No.331, A…

DCIT, New Delhi vs. M/S. Ridgeview Construction Pvt. Ltd., New Delhi

ITA 3596/DEL/2015[2005-06]Status: DisposedITAT Delhi31 Oct 2018AY 2005-06

Bench: Shri G.D.Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

For Appellant: Sh. Gautam Jain, AdvFor Respondent: Smt. Aparna Karan, CIT(DR)
Section 132Section 132(1)Section 153CSection 68

…decisions: 1. 346 ITR 177 (Del) in SSP Aviation Ltd. vs. DCIT 2. 76 taxmann.com 311 (Guj) in Rajesh Sunderdas Vaswani v. ACIT 3. 393 ITR 597 (Del) in PCIT v. Sumer Malls (P) Ltd. 4.0 The learned AR relied on the judgment of the Hon’ble Apex reported in 397 ITR 344 and the judgment of the Hon’ble Delhi High Court in the case of Pr. CIT v. Index Securities (P) Ltd. in ITA Nos. 566/2017, 567/2017, 568/2017, 569/2017, 270/2017 and 571/2017 reported in 157 DTR 20 and, while supporting the orders of the Ld. CIT (A), vehemently argued that the Ld. CIT (A) had rightly quashed the proceedings initiated u/s 153C…

DCIT, New Delhi vs. M/S. Ridgeview Construction Pvt. Ltd., New Delhi

ITA 3595/DEL/2015[2004-05]Status: DisposedITAT Delhi31 Oct 2018AY 2004-05

Bench: Shri G.D.Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

For Appellant: Sh. Gautam Jain, AdvFor Respondent: Smt. Aparna Karan, CIT(DR)
Section 132Section 132(1)Section 153CSection 68

…decisions: 1. 346 ITR 177 (Del) in SSP Aviation Ltd. vs. DCIT 2. 76 taxmann.com 311 (Guj) in Rajesh Sunderdas Vaswani v. ACIT 3. 393 ITR 597 (Del) in PCIT v. Sumer Malls (P) Ltd. 4.0 The learned AR relied on the judgment of the Hon’ble Apex reported in 397 ITR 344 and the judgment of the Hon’ble Delhi High Court in the case of Pr. CIT v. Index Securities (P) Ltd. in ITA Nos. 566/2017, 567/2017, 568/2017, 569/2017, 270/2017 and 571/2017 reported in 157 DTR 20 and, while supporting the orders of the Ld. CIT (A), vehemently argued that the Ld. CIT (A) had rightly quashed the proceedings initiated u/s 153C…

Mahugun India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeal of the Assessee is partly allowed

ITA 2817/DEL/2012[2003-04]Status: DisposedITAT Delhi09 Oct 2018AY 2003-04

Bench: Shri Sudhanshu Srivastava & Shri Anandee Nath Misshra

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Ms. Shefali Swaroop, CIT (DR)
Section 132Section 139Section 142Section 143(1)Section 143(2)Section 153ASection 276DSection 37(1)Section 43Section 43B

…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 2 (2), Chennai vs. R P Dharmalingam, Chennai

In the result, all the four appeals filed by the Revenue are dismissed

ITA 1103/CHNY/2018[2014-15]Status: DisposedITAT Chennai05 Oct 2018AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1100, 1101, 1102 & 1103/Chny/2018 "नधा"रण वष" / Assessment Years : 2009-10, 2011-12, 2013-14 & 2014-15

For Appellant: Smt. Ruby George, CITFor Respondent: Shri K.M. Mohandass, CA
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1100, 1101, 1102 & 1103/Chny/2018 "नधा"रण वष" / Assessment Years : 2009-10, 2011-12, 2013-14 & 2014-15 The Deputy Commissioner of Shri R.P. Darrmalingam, No.1379, “Golden Villa”, 1st Block, Income Tax, v. 6th Street, 18th Main Road, The Assistant Commissioner of Income Tax, Vallalar Kudiyeruppu, Central Circle – 2(2), Anna Nagar (W…

ACIT Central Circle 2 (2), Chennai vs. R P Dharmalingam, Chennai

In the result, all the four appeals filed by the Revenue are dismissed

ITA 1102/CHNY/2018[2013-14]Status: DisposedITAT Chennai05 Oct 2018AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1100, 1101, 1102 & 1103/Chny/2018 "नधा"रण वष" / Assessment Years : 2009-10, 2011-12, 2013-14 & 2014-15

For Appellant: Smt. Ruby George, CITFor Respondent: Shri K.M. Mohandass, CA
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1100, 1101, 1102 & 1103/Chny/2018 "नधा"रण वष" / Assessment Years : 2009-10, 2011-12, 2013-14 & 2014-15 The Deputy Commissioner of Shri R.P. Darrmalingam, No.1379, “Golden Villa”, 1st Block, Income Tax, v. 6th Street, 18th Main Road, The Assistant Commissioner of Income Tax, Vallalar Kudiyeruppu, Central Circle – 2(2), Anna Nagar (W…

ACIT Central Circle 2 (2), Chennai vs. R P Dharmalingam, Chennai

In the result, all the four appeals filed by the Revenue are dismissed

ITA 1101/CHNY/2018[2011-12]Status: DisposedITAT Chennai05 Oct 2018AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1100, 1101, 1102 & 1103/Chny/2018 "नधा"रण वष" / Assessment Years : 2009-10, 2011-12, 2013-14 & 2014-15

For Appellant: Smt. Ruby George, CITFor Respondent: Shri K.M. Mohandass, CA
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1100, 1101, 1102 & 1103/Chny/2018 "नधा"रण वष" / Assessment Years : 2009-10, 2011-12, 2013-14 & 2014-15 The Deputy Commissioner of Shri R.P. Darrmalingam, No.1379, “Golden Villa”, 1st Block, Income Tax, v. 6th Street, 18th Main Road, The Assistant Commissioner of Income Tax, Vallalar Kudiyeruppu, Central Circle – 2(2), Anna Nagar (W…

ACIT Central Circle 2 (2), Chennai vs. R P Dharmalingam, Chennai

In the result, all the four appeals filed by the Revenue are dismissed

ITA 1100/CHNY/2018[2009-10]Status: DisposedITAT Chennai05 Oct 2018AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.1100, 1101, 1102 & 1103/Chny/2018 "नधा"रण वष" / Assessment Years : 2009-10, 2011-12, 2013-14 & 2014-15

For Appellant: Smt. Ruby George, CITFor Respondent: Shri K.M. Mohandass, CA
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1100, 1101, 1102 & 1103/Chny/2018 "नधा"रण वष" / Assessment Years : 2009-10, 2011-12, 2013-14 & 2014-15 The Deputy Commissioner of Shri R.P. Darrmalingam, No.1379, “Golden Villa”, 1st Block, Income Tax, v. 6th Street, 18th Main Road, The Assistant Commissioner of Income Tax, Vallalar Kudiyeruppu, Central Circle – 2(2), Anna Nagar (W…

Asst CIT Cen Cir 39, Mumbai vs. Suresh Janardan Raut, Raigad

In the result, the appeal by the Revenue is dismissed and the appeal by the

ITA 6630/MUM/2013[2006-07]Status: DisposedITAT Mumbai18 Sept 2018AY 2006-07

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm

For Appellant: Shri Prakash PanditFor Respondent: Shri R. Manjunatha Swamy
Section 153ASection 153C

…, he submitted that the jurisdiction of the A.O. is bad in law. In this regard, the ld. Counsel of the assessee inter alia placed reliance upon the decision of the Hon’ble Apex Court decision in the case of CIT vs. Sinhgad Technical Education Society [2017] 397 ITR 344 (SC). In this case, the Hon’ble Apex Court had upheld the proposition that de hors any incriminating material, the assessment once concluded cannot be reopened u/s. 153C of the Act. 9. Upon careful consideration, we find that assessment in this case was earlier completed u/s. 143(3). There after pursuant to search action, notice were issued u/s…

M/S. M.L. Singhi & Associates (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, we hold that addition of share capital in the year under consideration has been made without relying on any incriminating material found during the course of search

ITA 3337/DEL/2017[2008-09]Status: DisposedITAT Delhi17 Sept 2018AY 2008-09

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 3335/Del/2017 : Asstt. Year : 2006-07

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Smt. Shefali Swaroop, CIT DR
Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Kuldip Singh, JM ITA No. 3335/Del/2017 : Asstt. Year : 2006-07 ITA No. 3336/Del/2017 : Asstt. Year : 2007-08 ITA No. 3337/Del/2017 : Asstt. Year : 2008-09 M/s M.L. Singhi & Associates (P) Vs Deputy Commissioner of Income Ltd., Brahmaputra House, A-7, Tax, Central Circle-7, NH-8, Mahipalpur Crossing, New Delhi Mahipalpur, New Delhi-110037 (APPELLANT) (RESPONDENT) PAN No. AAACM8160E Assessee by : Sh. Gautam Jain, Adv. & Sh. Piyush Kumar Kamal, Adv. Revenue by : Smt. Shefali Swaroop, CIT DR Sh. S. R. Senapati, Sr. D…

M/S. M.L. Singhi & Associates (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, we hold that addition of share capital in the year under consideration has been made without relying on any incriminating material found during the course of search

ITA 3336/DEL/2017[2007-08]Status: DisposedITAT Delhi17 Sept 2018AY 2007-08

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 3335/Del/2017 : Asstt. Year : 2006-07

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Smt. Shefali Swaroop, CIT DR
Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Kuldip Singh, JM ITA No. 3335/Del/2017 : Asstt. Year : 2006-07 ITA No. 3336/Del/2017 : Asstt. Year : 2007-08 ITA No. 3337/Del/2017 : Asstt. Year : 2008-09 M/s M.L. Singhi & Associates (P) Vs Deputy Commissioner of Income Ltd., Brahmaputra House, A-7, Tax, Central Circle-7, NH-8, Mahipalpur Crossing, New Delhi Mahipalpur, New Delhi-110037 (APPELLANT) (RESPONDENT) PAN No. AAACM8160E Assessee by : Sh. Gautam Jain, Adv. & Sh. Piyush Kumar Kamal, Adv. Revenue by : Smt. Shefali Swaroop, CIT DR Sh. S. R. Senapati, Sr. D…