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 366,470 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. 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 3335/DEL/2017[2006-07]Status: DisposedITAT Delhi17 Sept 2018AY 2006-07

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…

Skylark Build, Mumbai vs. Asst CIT Cen Cir 4(2), Mumbai

ITA 4370/MUM/2015[2007-08]Status: DisposedITAT Mumbai29 Aug 2018AY 2007-08

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, “एच” मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2007-08 M/s. Skylark Build ACIT, Central Circle-4(2) 402, Sagar Avenue 4th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AAZFS0404K Assessment Year: 2008-09 M/s. Skylark Build ACIT, Central Circle-4(2) 4…

Skylark Build, Mumbai vs. Asst CIT Cen Cir 4(2), Mumbai

ITA 3237/MUM/2015[2008-09]Status: DisposedITAT Mumbai29 Aug 2018AY 2008-09

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, “एच” मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2007-08 M/s. Skylark Build ACIT, Central Circle-4(2) 402, Sagar Avenue 4th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AAZFS0404K Assessment Year: 2008-09 M/s. Skylark Build ACIT, Central Circle-4(2) 4…

DCIT Cen Cir 4(2), Mumbai vs. Sudhakar M. Shetty, Mumbai

ITA 2906/MUM/2015[2011-12]Status: DisposedITAT Mumbai29 Aug 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, “एच” मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2007-08 M/s. Skylark Build ACIT, Central Circle-4(2) 402, Sagar Avenue 4th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AAZFS0404K Assessment Year: 2008-09 M/s. Skylark Build ACIT, Central Circle-4(2) 4…

Kamala Devi, Kakinada vs. The ACIT, Rajahmundry

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

ITA 115/VIZ/2017[2007-2008]Status: DisposedITAT Visakhapatnam03 Aug 2018AY 2007-2008

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: ShriP. Prabhakara Murthy –AdvFor Respondent: ShriDeba Kumar Sonawal, CIT DR
Section 132Section 143(2)Section 143(3)Section 153C

…apatnam (Trib.) held that invoking provisions of section 153C of the Act without having incriminating material is bad in law. This view is supported by the decision of the Hon'ble Supreme Court in the case of CIT vs. Singhad Technical Education Society (2017) 397 ITR 344. Hon’ble Supreme Court in the case cited supra held as under: “18. The ITAT permitted this additional ground by giving a reason that it was a jurisdictional issue taken up on the basis of facts already on the record and, therefore, could be raised. In this (Smt. Kamala Devi) behalf, it was noted by the ITAT that as per the provisions of Section…

Kamala Devi, Kakinada vs. The ACIT, Rajahmundry

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

ITA 114/VIZ/2017[2006-2007]Status: DisposedITAT Visakhapatnam03 Aug 2018AY 2006-2007

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: ShriP. Prabhakara Murthy –AdvFor Respondent: ShriDeba Kumar Sonawal, CIT DR
Section 132Section 143(2)Section 143(3)Section 153C

…apatnam (Trib.) held that invoking provisions of section 153C of the Act without having incriminating material is bad in law. This view is supported by the decision of the Hon'ble Supreme Court in the case of CIT vs. Singhad Technical Education Society (2017) 397 ITR 344. Hon’ble Supreme Court in the case cited supra held as under: “18. The ITAT permitted this additional ground by giving a reason that it was a jurisdictional issue taken up on the basis of facts already on the record and, therefore, could be raised. In this (Smt. Kamala Devi) behalf, it was noted by the ITAT that as per the provisions of Section…

Kamala Devi, Kakinada vs. The ACIT, Rajahmundry

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

ITA 113/VIZ/2017[2005-2006]Status: DisposedITAT Visakhapatnam03 Aug 2018AY 2005-2006

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: ShriP. Prabhakara Murthy –AdvFor Respondent: ShriDeba Kumar Sonawal, CIT DR
Section 132Section 143(2)Section 143(3)Section 153C

…apatnam (Trib.) held that invoking provisions of section 153C of the Act without having incriminating material is bad in law. This view is supported by the decision of the Hon'ble Supreme Court in the case of CIT vs. Singhad Technical Education Society (2017) 397 ITR 344. Hon’ble Supreme Court in the case cited supra held as under: “18. The ITAT permitted this additional ground by giving a reason that it was a jurisdictional issue taken up on the basis of facts already on the record and, therefore, could be raised. In this (Smt. Kamala Devi) behalf, it was noted by the ITAT that as per the provisions of Section…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4635/DEL/2014[2011-12]Status: DisposedITAT Delhi31 Jul 2018AY 2011-12

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…& Ors (2017) 395 ITR 526, (2017) 82 taxmann.com 287 (Delhi) 7. Decision of Hon'ble Bombay High Court in CIT v. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom) 8. Decision of Hon'ble Supreme Court in the case of CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC) 9. Decision of Hon'ble Delhi High Court in the case of Principal CIT, Delhi 2 Vs. Best Infrastructure (India) Pvt. Ltd. & Others in ITA Nos. 11/2017 to 22/2017 10. Decision of Hon'ble Delhi High Court in the case of Pr. CIT Vs. Dharampal Premchand Ltd. (2017) 99 CCH 202 12. Thus, he submitted that none of the additions made by the AO can be…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4634/DEL/2014[2010-11]Status: DisposedITAT Delhi31 Jul 2018AY 2010-11

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…& Ors (2017) 395 ITR 526, (2017) 82 taxmann.com 287 (Delhi) 7. Decision of Hon'ble Bombay High Court in CIT v. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom) 8. Decision of Hon'ble Supreme Court in the case of CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC) 9. Decision of Hon'ble Delhi High Court in the case of Principal CIT, Delhi 2 Vs. Best Infrastructure (India) Pvt. Ltd. & Others in ITA Nos. 11/2017 to 22/2017 10. Decision of Hon'ble Delhi High Court in the case of Pr. CIT Vs. Dharampal Premchand Ltd. (2017) 99 CCH 202 12. Thus, he submitted that none of the additions made by the AO can be…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4633/DEL/2014[2009-10]Status: DisposedITAT Delhi31 Jul 2018AY 2009-10

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…& Ors (2017) 395 ITR 526, (2017) 82 taxmann.com 287 (Delhi) 7. Decision of Hon'ble Bombay High Court in CIT v. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom) 8. Decision of Hon'ble Supreme Court in the case of CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC) 9. Decision of Hon'ble Delhi High Court in the case of Principal CIT, Delhi 2 Vs. Best Infrastructure (India) Pvt. Ltd. & Others in ITA Nos. 11/2017 to 22/2017 10. Decision of Hon'ble Delhi High Court in the case of Pr. CIT Vs. Dharampal Premchand Ltd. (2017) 99 CCH 202 12. Thus, he submitted that none of the additions made by the AO can be…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4632/DEL/2014[2008-09]Status: DisposedITAT Delhi31 Jul 2018AY 2008-09

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…& Ors (2017) 395 ITR 526, (2017) 82 taxmann.com 287 (Delhi) 7. Decision of Hon'ble Bombay High Court in CIT v. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom) 8. Decision of Hon'ble Supreme Court in the case of CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC) 9. Decision of Hon'ble Delhi High Court in the case of Principal CIT, Delhi 2 Vs. Best Infrastructure (India) Pvt. Ltd. & Others in ITA Nos. 11/2017 to 22/2017 10. Decision of Hon'ble Delhi High Court in the case of Pr. CIT Vs. Dharampal Premchand Ltd. (2017) 99 CCH 202 12. Thus, he submitted that none of the additions made by the AO can be…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4631/DEL/2014[2007-08]Status: DisposedITAT Delhi31 Jul 2018AY 2007-08

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…& Ors (2017) 395 ITR 526, (2017) 82 taxmann.com 287 (Delhi) 7. Decision of Hon'ble Bombay High Court in CIT v. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom) 8. Decision of Hon'ble Supreme Court in the case of CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC) 9. Decision of Hon'ble Delhi High Court in the case of Principal CIT, Delhi 2 Vs. Best Infrastructure (India) Pvt. Ltd. & Others in ITA Nos. 11/2017 to 22/2017 10. Decision of Hon'ble Delhi High Court in the case of Pr. CIT Vs. Dharampal Premchand Ltd. (2017) 99 CCH 202 12. Thus, he submitted that none of the additions made by the AO can be…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4630/DEL/2014[2006-07]Status: DisposedITAT Delhi31 Jul 2018AY 2006-07

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…& Ors (2017) 395 ITR 526, (2017) 82 taxmann.com 287 (Delhi) 7. Decision of Hon'ble Bombay High Court in CIT v. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom) 8. Decision of Hon'ble Supreme Court in the case of CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC) 9. Decision of Hon'ble Delhi High Court in the case of Principal CIT, Delhi 2 Vs. Best Infrastructure (India) Pvt. Ltd. & Others in ITA Nos. 11/2017 to 22/2017 10. Decision of Hon'ble Delhi High Court in the case of Pr. CIT Vs. Dharampal Premchand Ltd. (2017) 99 CCH 202 12. Thus, he submitted that none of the additions made by the AO can be…

M/S. Meroform (India) Pvt. Ltd., Uttar Pradesh vs. DCIT, New Delhi

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4494/DEL/2014[2011-12]Status: DisposedITAT Delhi31 Jul 2018AY 2011-12

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…& Ors (2017) 395 ITR 526, (2017) 82 taxmann.com 287 (Delhi) 7. Decision of Hon'ble Bombay High Court in CIT v. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom) 8. Decision of Hon'ble Supreme Court in the case of CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC) 9. Decision of Hon'ble Delhi High Court in the case of Principal CIT, Delhi 2 Vs. Best Infrastructure (India) Pvt. Ltd. & Others in ITA Nos. 11/2017 to 22/2017 10. Decision of Hon'ble Delhi High Court in the case of Pr. CIT Vs. Dharampal Premchand Ltd. (2017) 99 CCH 202 12. Thus, he submitted that none of the additions made by the AO can be…

M/S. Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 760/DEL/2016[2005-06]Status: DisposedITAT Delhi30 Jul 2018AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…t of his contention, he has relied upon the decision of Hon’ble Supreme Court in the case of CIT vs. Sinhgad Technical Education 17 ITA.Nos.1614 to 1619/Del./2011, 484/Del./2014, 760/Del./2016, 485/Del./2014 M/s. Reliance Estate Agency, Faridabad. Society 397 ITR 344 (SC). He has submitted that the assessee- firm is situated in Faridabad and the decision of the Tribunal in the case of JMSW Infra.com Pvt. Ltd., (supra) is a later decision, therefore, it should be given preference. In support of his contention, he has relied upon the following decisions :  Govindanaik G. Kalaghatigi vs. West Patent Press C…

M/S. Reliance Estate Agency, New Delhi vs. ACIT, New Delhi

ITA 485/DEL/2014[2006-07]Status: DisposedITAT Delhi30 Jul 2018AY 2006-07

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…t of his contention, he has relied upon the decision of Hon’ble Supreme Court in the case of CIT vs. Sinhgad Technical Education 17 ITA.Nos.1614 to 1619/Del./2011, 484/Del./2014, 760/Del./2016, 485/Del./2014 M/s. Reliance Estate Agency, Faridabad. Society 397 ITR 344 (SC). He has submitted that the assessee- firm is situated in Faridabad and the decision of the Tribunal in the case of JMSW Infra.com Pvt. Ltd., (supra) is a later decision, therefore, it should be given preference. In support of his contention, he has relied upon the following decisions :  Govindanaik G. Kalaghatigi vs. West Patent Press C…

M/S. Reliance Estate Agency, New Delhi vs. ACIT, New Delhi

ITA 484/DEL/2014[2003-04]Status: DisposedITAT Delhi30 Jul 2018AY 2003-04

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…t of his contention, he has relied upon the decision of Hon’ble Supreme Court in the case of CIT vs. Sinhgad Technical Education 17 ITA.Nos.1614 to 1619/Del./2011, 484/Del./2014, 760/Del./2016, 485/Del./2014 M/s. Reliance Estate Agency, Faridabad. Society 397 ITR 344 (SC). He has submitted that the assessee- firm is situated in Faridabad and the decision of the Tribunal in the case of JMSW Infra.com Pvt. Ltd., (supra) is a later decision, therefore, it should be given preference. In support of his contention, he has relied upon the following decisions :  Govindanaik G. Kalaghatigi vs. West Patent Press C…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1619/DEL/2011[2006-07]Status: DisposedITAT Delhi30 Jul 2018AY 2006-07

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…t of his contention, he has relied upon the decision of Hon’ble Supreme Court in the case of CIT vs. Sinhgad Technical Education 17 ITA.Nos.1614 to 1619/Del./2011, 484/Del./2014, 760/Del./2016, 485/Del./2014 M/s. Reliance Estate Agency, Faridabad. Society 397 ITR 344 (SC). He has submitted that the assessee- firm is situated in Faridabad and the decision of the Tribunal in the case of JMSW Infra.com Pvt. Ltd., (supra) is a later decision, therefore, it should be given preference. In support of his contention, he has relied upon the following decisions :  Govindanaik G. Kalaghatigi vs. West Patent Press C…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1618/DEL/2011[2005-06]Status: DisposedITAT Delhi30 Jul 2018AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…t of his contention, he has relied upon the decision of Hon’ble Supreme Court in the case of CIT vs. Sinhgad Technical Education 17 ITA.Nos.1614 to 1619/Del./2011, 484/Del./2014, 760/Del./2016, 485/Del./2014 M/s. Reliance Estate Agency, Faridabad. Society 397 ITR 344 (SC). He has submitted that the assessee- firm is situated in Faridabad and the decision of the Tribunal in the case of JMSW Infra.com Pvt. Ltd., (supra) is a later decision, therefore, it should be given preference. In support of his contention, he has relied upon the following decisions :  Govindanaik G. Kalaghatigi vs. West Patent Press C…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1617/DEL/2011[2004-05]Status: DisposedITAT Delhi30 Jul 2018AY 2004-05

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…t of his contention, he has relied upon the decision of Hon’ble Supreme Court in the case of CIT vs. Sinhgad Technical Education 17 ITA.Nos.1614 to 1619/Del./2011, 484/Del./2014, 760/Del./2016, 485/Del./2014 M/s. Reliance Estate Agency, Faridabad. Society 397 ITR 344 (SC). He has submitted that the assessee- firm is situated in Faridabad and the decision of the Tribunal in the case of JMSW Infra.com Pvt. Ltd., (supra) is a later decision, therefore, it should be given preference. In support of his contention, he has relied upon the following decisions :  Govindanaik G. Kalaghatigi vs. West Patent Press C…