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 Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1616/DEL/2011[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 1615/DEL/2011[2002-03]Status: DisposedITAT Delhi30 Jul 2018AY 2002-03

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 1614/DEL/2011[2001-02]Status: DisposedITAT Delhi30 Jul 2018AY 2001-02

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. Dalmia Consolidated Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeal of the Assessee is allowed

ITA 2753/DEL/2017[2008-09]Status: DisposedITAT Delhi19 Jul 2018AY 2008-09

Bench: Shri H.S. Sidhu & Shri T.S. Kapoorassessment Year: 2008-09

For Appellant: Sh. Hiren Mehta, CAFor Respondent: Ms. Rachna Singh, CIT(DR)
Section 132(1)Section 142(1)Section 143(2)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER Assessment Year: 2008-09 M/s Dalmia Consolidated Pvt. Ltd., vs. DCIT, Circle 7(1), (formerly known as Dalmia Infrastructure New Delhi Pvt. Ltd.) A-218, Ground Floor, Okhla Industrial Estate, Phase-I, Delhi – 110 020 (PAN : AACCD7702P) (APPELLANT) (RESPONDENT) Assessee by : Sh. Hiren Mehta, CA Department by : Ms. Rachna Singh, CIT(DR) ORDER PER H.S. SIDHU, JM The Assessee has filed the Appeal against the impugned Order dated 22.3.2017 of Ld. CIT(A)-37, New Delhi…

M/S. Mona Agarwal, Meerut vs. ACIT, Faridabad

In the result, appeal of the assessee is allowed

ITA 684/DEL/2015[2008-09]Status: DisposedITAT Delhi16 Jul 2018AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri P.S. Kashyap, F.C.AFor Respondent: Ms. Shefali Swaroop, CIT [DR]
Section 132Section 139(1)Section 143(2)Section 153A(1)(b)

…us any pronouncement by the Hon’ble Punjab & Haryana High Court, which is the jurisdictional High Court of the assessee. No such decision could be found on our research too. The Hon’ble Supreme Court in the case of CIT Vs. Sinhgad Technical Education Society 397 ITR 344 (SC) though in case of 153C has held that ITA. 684 (Del) of 2015. Mona Agarwal, Meerut. 8 only those assessment years for which incriminating evidences were found during the course of search in case of other persons concluded assessments can be disturbed. Furthermore, Hon’ble Supreme Court in 88 ITR 192 has held that if the court find that the l…

M/S. Green Range Farms Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5365/DEL/2014[2010-11]Status: DisposedITAT Delhi13 Jul 2018AY 2010-11

Bench: Shri P. M. Jagtap & Ms. Suchitra Kambleassessment Year : 2010-11 Green Range Farms Pvt. Ltd., Dcit, Central Circle- 17, A- 35, Brij Green Farms, New Delhi. Chattarpur, Mandir Road, Vs. Village- Satbari, New Delhi.

For Appellant: Shri Salil Agarwal, Adv
Section 132Section 139Section 153CSection 2(14)

…ns of sub-section (1) of section 153C as well as the following judicial pronouncement :- (i) CIT vs. Veerprabhu Marketing Ltd., 388 ITR 574 (Calcutta). (ii) CIT vs. RRJ Securities Ltd., 380 ITR 612 (Delhi). (iii) CIT vs. Singhad Technical Education Society, 397 ITR 344 (SC). (iv) Pr.CIT vs. Index Securities (P.) Ltd., 86 taxmann.com 84 (Delhi). 9. Ld. DR, on the other hand, contended that only requirement for initiating the proceedings u/s 153C in the case of a person other than the person referred to in section 153A as per section 153C(1) is that the books of account or documents or assets seized or requisi…

Commitment Mortality Vision Education Society, Delhi vs. ACIT, Central Circle- 6, New Delhi

In the result, the appeal of the assessee for assessment year

ITA 3981/DEL/2017[2011-12]Status: HeardITAT Delhi29 Jun 2018AY 2011-12

Bench: Sh. Amit Shukla & Sh. O.P. Kant

Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’, NEW DELHI BEFORE SH. AMIT SHUKLA, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos.3980 & 3981/ Del/ 2017 Assessment Years: 2007-08 & 2011-12 M/ s. Commitment Mortality Vs. ACIT, Vision Education Society, CC-6, New Delhi C/ o- Kapil Goel, Adv., F- 26/ 124, Rohini, New Delhi PAN :AAAAC1679A (Appellant) (Respondent) Appellant by Sh. Kapil Goel, Adv. Respondent by Sh. Rachna Singh, CIT(DR) Date of hearing 28.05.2018 Date of pronouncement 29.06.2018 ORDER PER O.P. KANT, A.M.: These two appeals by the assessee are directed against two separate orders,…

Commitment Mortality Vision Education Society, Delhi vs. ACIT, Central Circle- 6, New Delhi

In the result, the appeal of the assessee for assessment year

ITA 3980/DEL/2017[2007-08]Status: DisposedITAT Delhi29 Jun 2018AY 2007-08

Bench: Sh. Amit Shukla & Sh. O.P. Kant

Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’, NEW DELHI BEFORE SH. AMIT SHUKLA, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos.3980 & 3981/ Del/ 2017 Assessment Years: 2007-08 & 2011-12 M/ s. Commitment Mortality Vs. ACIT, Vision Education Society, CC-6, New Delhi C/ o- Kapil Goel, Adv., F- 26/ 124, Rohini, New Delhi PAN :AAAAC1679A (Appellant) (Respondent) Appellant by Sh. Kapil Goel, Adv. Respondent by Sh. Rachna Singh, CIT(DR) Date of hearing 28.05.2018 Date of pronouncement 29.06.2018 ORDER PER O.P. KANT, A.M.: These two appeals by the assessee are directed against two separate orders,…

ITO, New Delhi vs. M/S. Nahid Finlease Pvt. Ltd., New Delhi

ITA 6246/DEL/2014[2006-07]Status: DisposedITAT Delhi22 Jun 2018AY 2006-07

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Appellant: Shri S.K. Tulsian, AdvocateFor Respondent: Ms. Shefali Swaroop, CIT DR
Section 143(2)Section 153Section 153ASection 68

…amba Road, New Delhi; that incriminating material referred to in the satisfaction note does not pertain to the assessment year in question and relied upon the decision rendered by Hon’ble Supreme Court in CIT vs. Sinhgad Technical Education Society – (2017) 397 ITR 344 (SC). 10. When we examine the assessment order particularly para 1.5 (J) at page 54, the AO has based the entire addition on the ground that the amount of Rs.4,66,00,000/- has been found credited in the books of account of the assessee and the immediate source of this amount has been found to be from M/s. BJ Buildwell Pvt. Ltd. Thereafter, the…

Ketan Ceramics Pvt. Ltd., Nagpur vs. The ACIT, Central-Circle-2(3), Nagpur

In the result, these appeals by the assessee stands allowed

ITA 428/NAG/2013[2006-07]Status: DisposedITAT Nagpur23 May 2018AY 2006-07

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm आयकर अपील सं./I.T.A. Nos. 428 To 430/Nag/2013 ("नधा"रण वष" / Assessment Year: 2006-07, 2007-08 & 2009-10) Ketan Ceramics Pvt. Ltd. The Asstt. Commissioner Of Income Gupta House, Civil Lines, Tax, Central Circle – 2(3), बनाम/ C/O. M/S. Loya Bagri & Co., Nagpur-440 001 Vs. Chartered Accountants, Gandhibag, Nagpur-400 002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaack 6099 A (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Rajesh Loya ""यथ" क" ओर से/Respondent By : Dr. Milind Bhusari सुनवाई क" तार"ख / : 10.05.2018 Date Of Hearing घोषणा क" तार"ख / : 23.05.2018 Date Of Pronouncement आदेश / O R D E R Per Bench: These Are Appeals By The Assessee Directed Against The Respective Orders Of The Ld. Commissioner Of Income Tax (Appeals) For The Concerned The Assessment Years.

For Appellant: Shri Rajesh LoyaFor Respondent: Dr. Milind Bhusari
Section 132Section 153CSection 234ASection 43(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “NAGPUR” BENCH, NAGPUR BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAM LAL NEGI, JM आयकर अपील सं./I.T.A. Nos. 428 to 430/Nag/2013 ("नधा"रण वष" / Assessment Year: 2006-07, 2007-08 & 2009-10) Ketan Ceramics Pvt. Ltd. The Asstt. Commissioner of Income Gupta House, Civil Lines, Tax, Central Circle – 2(3), बनाम/ C/o. M/s. Loya Bagri & Co., Nagpur-440 001 Vs. Chartered Accountants, Gandhibag, Nagpur-400 002 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAACK 6099 A (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : Shri Rajesh Loya ""यथ" क" ओर से/Respondent by : Dr. Mil…

Bondugula Krishna Reddy, R.R.Dist, Hyderabad vs. DCIT, Central Circle-7, Hyd, Hyderabad

In the result, the assessee’s appeals are treated as partly allowed

ITA 1119/HYD/2016[2008-09]Status: DisposedITAT Hyderabad11 May 2018AY 2008-09

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A. Sai PrasadFor Respondent: Shri AGV Prasad
Section 132Section 143(3)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 1116, 1117, 1118 & 1119/Hyd/2016 Assessment Years: 2005-06, 2006-07, 2007-08 & 2008-09 Bondugula Krishna Reddy, vs. Dy. Commissioner of Income- R.R. District. tax, Central Circle – 7, Hyd. PAN – ALNPB 3541 R (Appellant) (Respondent) Assessee by : Shri K.A. Sai Prasad Revenue by : Shri AGV Prasad Date of hearing 09/05/2018 Date of pronouncement 11/05/2018 O R D E R PER S. RIFAUR RAHMAN, A.M.: These four appeals filed by the assessee are dir…

Bondugula Krishna Reddy, R.R.Dist, Hyderabad vs. DCIT, Central Circle-7, Hyd, Hyderabad

In the result, the assessee’s appeals are treated as partly allowed

ITA 1118/HYD/2016[2007-08]Status: DisposedITAT Hyderabad11 May 2018AY 2007-08

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A. Sai PrasadFor Respondent: Shri AGV Prasad
Section 132Section 143(3)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 1116, 1117, 1118 & 1119/Hyd/2016 Assessment Years: 2005-06, 2006-07, 2007-08 & 2008-09 Bondugula Krishna Reddy, vs. Dy. Commissioner of Income- R.R. District. tax, Central Circle – 7, Hyd. PAN – ALNPB 3541 R (Appellant) (Respondent) Assessee by : Shri K.A. Sai Prasad Revenue by : Shri AGV Prasad Date of hearing 09/05/2018 Date of pronouncement 11/05/2018 O R D E R PER S. RIFAUR RAHMAN, A.M.: These four appeals filed by the assessee are dir…

Bondugula Krishna Reddy, R.R.Dist, Hyderabad vs. DCIT, Central Circle-7, Hyd, Hyderabad

In the result, the assessee’s appeals are treated as partly allowed

ITA 1117/HYD/2016[2006-07]Status: DisposedITAT Hyderabad11 May 2018AY 2006-07

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A. Sai PrasadFor Respondent: Shri AGV Prasad
Section 132Section 143(3)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 1116, 1117, 1118 & 1119/Hyd/2016 Assessment Years: 2005-06, 2006-07, 2007-08 & 2008-09 Bondugula Krishna Reddy, vs. Dy. Commissioner of Income- R.R. District. tax, Central Circle – 7, Hyd. PAN – ALNPB 3541 R (Appellant) (Respondent) Assessee by : Shri K.A. Sai Prasad Revenue by : Shri AGV Prasad Date of hearing 09/05/2018 Date of pronouncement 11/05/2018 O R D E R PER S. RIFAUR RAHMAN, A.M.: These four appeals filed by the assessee are dir…

Bondugula Krishna Reddy, R.R.Dist, Hyderabad vs. DCIT, Central Circle-7, Hyd, Hyderabad

In the result, the assessee’s appeals are treated as partly allowed

ITA 1116/HYD/2016[2005-06]Status: DisposedITAT Hyderabad11 May 2018AY 2005-06

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A. Sai PrasadFor Respondent: Shri AGV Prasad
Section 132Section 143(3)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 1116, 1117, 1118 & 1119/Hyd/2016 Assessment Years: 2005-06, 2006-07, 2007-08 & 2008-09 Bondugula Krishna Reddy, vs. Dy. Commissioner of Income- R.R. District. tax, Central Circle – 7, Hyd. PAN – ALNPB 3541 R (Appellant) (Respondent) Assessee by : Shri K.A. Sai Prasad Revenue by : Shri AGV Prasad Date of hearing 09/05/2018 Date of pronouncement 11/05/2018 O R D E R PER S. RIFAUR RAHMAN, A.M.: These four appeals filed by the assessee are dir…

M/S. Panduranganagar Residents Welfare Association, Bengaluru vs. Assistant Commissioner of Income Tax, (CPC), Bengaluru

In the result, the appeal filed by the assessee is dismissed subject to observations made in the order

ITA 761/BANG/2018[2013-14]Status: DisposedITAT Bangalore20 Apr 2018AY 2013-14

Bench: Shri Arun Kumar Garodiaassessment Year :2013-14

For Appellant: Shri Ashok Kulkarni, AdvocateFor Respondent: Dr. S. Palani, Addl. CIT (DR)
Section 143(1)Section 143(1)(a)

…additional grounds raised by the assessee are legal grounds which should be admitted and in respect of his contention, reliance was placed on a judgement of Hon’ble Apex Court rendered in the case of CIT Vs. Sinhgad Technical Education Society as reported in 397 ITR 344 and also on an earlier judgement of Hon’ble Apex Court rendered in the case of National Thermal Power Co. Ltd. Vs. CIT as reported in 229 ITR 383. The ld. DR of revenue objected to the admission of additional grounds but respectfully following these two judgements of Hon’ble Apex Court cited by assessee, these additional grounds are admitted. 5.…

M/S. Span Foundation Pvt. Ltd., Kolkata vs. DCIT, Central Circle - 3(2), Kolkata

In the result, appeal of the assessee is allowed

ITA 2521/KOL/2017[2009-10]Status: DisposedITAT Kolkata18 Apr 2018AY 2009-10

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

For Appellant: Shri S.K. Tulsiyan, Advocate & Bhoomija Verma, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 263

…upheld by the L.D.CIT (A) but the Ld. Tribunal deleted these disallowance. We find no infirmity in the aforesaid Act of the Ld. Tribunal. The appeal is therefore, dismissed. 54. The Hon’ble Apex court in the case of CIT v. Sinhgad Technical Education Society 397 ITR 344 in the context of section 153 of the Act has held as under: “18) In this behalf, it was noted by the ITAT that as per the provisions of Section 153C of the Act, incriminating material which was seized had to pertain to the Assessment Years in question and it is an undisputed fact that the documents which were seized did not 39 M/s. Garg Brothers…

M/S. Cliff Trexim Pvt. Ltd., Kolkata vs. DCIT, Central Circle - 3(2), Kolkata

In the result, appeal of the assessee is allowed

ITA 2520/KOL/2017[2009-10]Status: DisposedITAT Kolkata18 Apr 2018AY 2009-10

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

For Appellant: Shri S.K. Tulsiyan, Advocate & Bhoomija Verma, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 263

…upheld by the L.D.CIT (A) but the Ld. Tribunal deleted these disallowance. We find no infirmity in the aforesaid Act of the Ld. Tribunal. The appeal is therefore, dismissed. 54. The Hon’ble Apex court in the case of CIT v. Sinhgad Technical Education Society 397 ITR 344 in the context of section 153 of the Act has held as under: “18) In this behalf, it was noted by the ITAT that as per the provisions of Section 153C of the Act, incriminating material which was seized had to pertain to the Assessment Years in question and it is an undisputed fact that the documents which were seized did not 39 M/s. Garg Brothers…

M/S. Garg Brothers Pvt. Ltd., Kolkata vs. DCIT, Central Circle - 3(2), Kolkata

In the result, appeal of the assessee is allowed

ITA 2519/KOL/2017[2009-10]Status: DisposedITAT Kolkata18 Apr 2018AY 2009-10

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

For Appellant: Shri S.K. Tulsiyan, Advocate & Bhoomija Verma, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 263

…upheld by the L.D.CIT (A) but the Ld. Tribunal deleted these disallowance. We find no infirmity in the aforesaid Act of the Ld. Tribunal. The appeal is therefore, dismissed. 54. The Hon’ble Apex court in the case of CIT v. Sinhgad Technical Education Society 397 ITR 344 in the context of section 153 of the Act has held as under: “18) In this behalf, it was noted by the ITAT that as per the provisions of Section 153C of the Act, incriminating material which was seized had to pertain to the Assessment Years in question and it is an undisputed fact that the documents which were seized did not 39 M/s. Garg Brothers…

Assistant Commissioner of Income Tax Central Circle-2(4), Bangalore vs. Sri Ramappa Chandru, Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2111/BANG/2017[2015-16]Status: DisposedITAT Bangalore06 Apr 2018AY 2015-16

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…vocation of jurisdiction u/s.153A of the Act, is bad in law and consequential assessment made requires to be annulled having regard to the ratio of the decision of the Hon'ble Supreme Court in the case of CIT V. SINHGAD TECHNICAL EDUCATION SOCIETY reported in 297 CTR 441 (SC) 4. Without prejudice to the above, the learned CIT[A] is not justified in sustaining the estimation of income from contract receipts at 10% as against 8% reported by the appellant on estimate under the facts and in the circumstances of the appellant's case in the absence of any incriminating seized material relevant for the assessment year…

Assistant Commissioner of Income Tax Central Circle-2(4), Bangalore vs. Sri Ramappa Chandru, Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2110/BANG/2017[2014-15]Status: DisposedITAT Bangalore06 Apr 2018AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…vocation of jurisdiction u/s.153A of the Act, is bad in law and consequential assessment made requires to be annulled having regard to the ratio of the decision of the Hon'ble Supreme Court in the case of CIT V. SINHGAD TECHNICAL EDUCATION SOCIETY reported in 297 CTR 441 (SC) 4. Without prejudice to the above, the learned CIT[A] is not justified in sustaining the estimation of income from contract receipts at 10% as against 8% reported by the appellant on estimate under the facts and in the circumstances of the appellant's case in the absence of any incriminating seized material relevant for the assessment year…