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

ACIT Central Circle-13, New Delhi vs. Kaashvi Industries, Roorkee

In the result, the appeal of the Revenue is dismissed

ITA 9319/DEL/2019[2010-11]Status: DisposedITAT Delhi30 Sept 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklaassessment Year: 2010-11 Acit, Central Circle-13, Vs Kaashvi Industries, New Delhi. Ip-41, Rajpur Sehkariindl. Area, Bhagwanpur, Roorkee-247667. Pan:Aaifk 0475H Appellant Respondent Assessee Represented By Shri Salil Agarwal, Sr. Adv. & Shri Madhur Agarwal, Adv. Ms. Monika Singh, Cit( Dr ) Department Represented By Date Of Hearing 22.07.2025 Date Of Pronouncement 30.09.2025

Section 143(3)Section 153C

…e corresponding reassessment order would not survive. Pertinently, while arriving at the impugned conclusion, the Ld.First Appellate Authority has placed reliance upon the decision of Hon’ble Apex Court in the case of Singhad Technical Education Society as at 397 ITR 344, wherein their Lordship have held that in order to justify the assumption of jurisdiction u/s 153C of the Act, the incriminating documents seized and must relate to each of the assessment years which are sought to be reopened. We have noted that the impugned judicial precedent has been followed by the Hon’ble Delhi High Court in its decisions in…

Ramamurthy Praveen Chandra, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

ITA 622/BANG/2025[2016-17]Status: DisposedITAT Bangalore29 Sept 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Sankar Ganesh D, Add. CIT(DR)(ITAT), Bangalore
Section 132Section 143Section 153Section 153ASection 153CSection 250

…in the government land and the expenditure was incurred as per the guidelines of the Hon’ble Apex Court and the assessee owns A category mines. In support of this, he relied on the following judgments:  CIT Vs. Sinhgad Technical Education Society reported in 397 ITR 344  ACIT Central Circle 2 [3] Bangalore Vs. Smt. Pallavi Ravi, in ITA Nos. 272 to 274/Bang/2018, order dated 16/05/2019  Sree Lakshmi Venkateshwara Minerals Vs. DCIT, reported in [2021] 123  taxmann.com 255 [Bangalore - Trib] [30/09/2020]  CIT Vs. Motor Industries Co Ltd., 223 ITR 112 ITA Nos.619 to 622/Bang/2025 Page 22 of 26  Sassoon J David…

Ramamurthy Praveen Chandra, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

ITA 621/BANG/2025[2015-16]Status: DisposedITAT Bangalore29 Sept 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Sankar Ganesh D, Add. CIT(DR)(ITAT), Bangalore
Section 132Section 143Section 153Section 153ASection 153CSection 250

…in the government land and the expenditure was incurred as per the guidelines of the Hon’ble Apex Court and the assessee owns A category mines. In support of this, he relied on the following judgments:  CIT Vs. Sinhgad Technical Education Society reported in 397 ITR 344  ACIT Central Circle 2 [3] Bangalore Vs. Smt. Pallavi Ravi, in ITA Nos. 272 to 274/Bang/2018, order dated 16/05/2019  Sree Lakshmi Venkateshwara Minerals Vs. DCIT, reported in [2021] 123  taxmann.com 255 [Bangalore - Trib] [30/09/2020]  CIT Vs. Motor Industries Co Ltd., 223 ITR 112 ITA Nos.619 to 622/Bang/2025 Page 22 of 26  Sassoon J David…

Ramamurthy Praveen Chandra, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

ITA 620/BANG/2025[2014-15]Status: DisposedITAT Bangalore29 Sept 2025AY 2014-15

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Sankar Ganesh D, Add. CIT(DR)(ITAT), Bangalore
Section 132Section 143Section 153Section 153ASection 153CSection 250

…in the government land and the expenditure was incurred as per the guidelines of the Hon’ble Apex Court and the assessee owns A category mines. In support of this, he relied on the following judgments:  CIT Vs. Sinhgad Technical Education Society reported in 397 ITR 344  ACIT Central Circle 2 [3] Bangalore Vs. Smt. Pallavi Ravi, in ITA Nos. 272 to 274/Bang/2018, order dated 16/05/2019  Sree Lakshmi Venkateshwara Minerals Vs. DCIT, reported in [2021] 123  taxmann.com 255 [Bangalore - Trib] [30/09/2020]  CIT Vs. Motor Industries Co Ltd., 223 ITR 112 ITA Nos.619 to 622/Bang/2025 Page 22 of 26  Sassoon J David…

Ramamurthy Praveen Chandra, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, we have allowed grounds raised by the assessee as per above terms for all the years

ITA 619/BANG/2025[2013-14]Status: DisposedITAT Bangalore29 Sept 2025AY 2013-14

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Sankar Ganesh D, Add. CIT(DR)(ITAT), Bangalore
Section 132Section 143Section 153Section 153ASection 153CSection 250

…in the government land and the expenditure was incurred as per the guidelines of the Hon’ble Apex Court and the assessee owns A category mines. In support of this, he relied on the following judgments:  CIT Vs. Sinhgad Technical Education Society reported in 397 ITR 344  ACIT Central Circle 2 [3] Bangalore Vs. Smt. Pallavi Ravi, in ITA Nos. 272 to 274/Bang/2018, order dated 16/05/2019  Sree Lakshmi Venkateshwara Minerals Vs. DCIT, reported in [2021] 123  taxmann.com 255 [Bangalore - Trib] [30/09/2020]  CIT Vs. Motor Industries Co Ltd., 223 ITR 112 ITA Nos.619 to 622/Bang/2025 Page 22 of 26  Sassoon J David…

Anil Kumar Meena, Jaipur vs. ITO Ward 1(3), Jaipur

In the result, appeal of the assessee is allowed

ITA 834/JPR/2025[2009-10]Status: DisposedITAT Jaipur26 Sept 2025AY 2009-10

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Ashok Kanodia, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT
Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 834/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2009-10 cuke Anil Kumar Meena Income Tax Officer, Vs. 12/391, Sector-12, Malviya Nagar, Ward-1(3), Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ALRPM0569J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Ashok Kanodia, C.A. jktLo dh vksjls@Revenue by : Shri Gautam Singh C…

Allied Concepts India Private Limited, Delhi vs. ITO Ward-2(1), Delhi

In the result, appeal of the assessee is partly allowed as

ITA 2407/DEL/2025[2017-2018]Status: DisposedITAT Delhi26 Sept 2025AY 2017-2018

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.2407/Del/2025 िनधा"रणवष"/Assessment Year: 2017-18 बनाम Allied Concepts India Pvt. Ltd., Income Tax Officer, C/O Dr. Kapil Goel, Adv. Vs. Ward 2(1), F-26,/124, Sector-7, Rohini, Delhi. Delhi. Pan No.Aaica9865C अपीलाथ" Appellant ""यथ"/Respondent

Section 115BSection 143(2)Section 145Section 148Section 250Section 37Section 68

…on of validity of reopening proceedings goes to the root of the matter and touches the assumption of jurisdiction, same as per settled law, deserves consideration at the end of Hon’ble ITAT. Reliance is placed on: a) SC in Singhad Technical Education Society 397 ITR 344; b) SC in NTPC case 229 ITR 383 c) SC in Karan Singh vs. Chaman Paswan 1955 1 SCR 117 (4 judge bench) Even it is settled law by now that such legal and jurisdictional issue can be raised even for first time before SC under article 136 of constitution of India (refer 1950 SCR 852; AIR 1965 SC 1325; 1991 1 SCC 761; AIR 1966 SC 249; 2020 2 SCC 524 &…

Zenith Portfolio and Insurance Advisors (P) Ltd, Delhi vs. DCIT, Central Circle-3, Delhi

In the result, the appeal filed by the assessee being ITA No

ITA 2223/DEL/2024[2018-19]Status: DisposedITAT Delhi26 Sept 2025AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Sanjeev Kaushal, CIT DR
Section 115BSection 132Section 133DSection 153ASection 153CSection 234BSection 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.2221 to 2223/DEL/2024 (Assessment Years : 2016-17 to 2018-19) M/s. Zenith Portfolio and Insurance Advisors (P) Ltd., vs. ACIT, 408, 4th Floor, Zakir Nagar, SO South East Delhi, Central Circle 3, New Friends Colony, Delhi. New Delhi – 110 025. (PAN : AAACZ3752D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Somil Aggarwal, Advocate REVENUE BY : Shri Sanjeev Kaushal, CIT DR Date of Hearing : 19.08.2025 Date of Order : 26.09.2025 O R D…

Zenith Portfolio and Insurance Advisors (P) Ltd, Delhi vs. DCIT, Central Circle-3, Delhi

In the result, the appeal filed by the assessee being ITA No

ITA 2222/DEL/2024[2017-18]Status: DisposedITAT Delhi26 Sept 2025AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Sanjeev Kaushal, CIT DR
Section 115BSection 132Section 133DSection 153ASection 153CSection 234BSection 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.2221 to 2223/DEL/2024 (Assessment Years : 2016-17 to 2018-19) M/s. Zenith Portfolio and Insurance Advisors (P) Ltd., vs. ACIT, 408, 4th Floor, Zakir Nagar, SO South East Delhi, Central Circle 3, New Friends Colony, Delhi. New Delhi – 110 025. (PAN : AAACZ3752D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Somil Aggarwal, Advocate REVENUE BY : Shri Sanjeev Kaushal, CIT DR Date of Hearing : 19.08.2025 Date of Order : 26.09.2025 O R D…

Zenith Portfolio and Insurance Advisors (P) Ltd, Delhi vs. DCIT, Central Circle-3, Delhi

In the result, the appeal filed by the assessee being ITA No

ITA 2221/DEL/2024[2016-17]Status: DisposedITAT Delhi26 Sept 2025AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Sanjeev Kaushal, CIT DR
Section 115BSection 132Section 133DSection 153ASection 153CSection 234BSection 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.2221 to 2223/DEL/2024 (Assessment Years : 2016-17 to 2018-19) M/s. Zenith Portfolio and Insurance Advisors (P) Ltd., vs. ACIT, 408, 4th Floor, Zakir Nagar, SO South East Delhi, Central Circle 3, New Friends Colony, Delhi. New Delhi – 110 025. (PAN : AAACZ3752D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Somil Aggarwal, Advocate REVENUE BY : Shri Sanjeev Kaushal, CIT DR Date of Hearing : 19.08.2025 Date of Order : 26.09.2025 O R D…

Smt. Sharada, Legal Heir of Late Shri. Muttegere Javaregowda Appaji., Shimoga vs. Deputy Commissioner of Income Tax, Central Circle 1 (4)., Queens Road, Bengaluru

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

ITA 2098/BANG/2024[2020-2021]Status: DisposedITAT Bangalore19 Sept 2025AY 2020-2021

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan Kassessment Year : 2020-21 Smt. Sharada, Vs. Dcit, Legal Heir Of Late Shri. Muttegere Central Circle – 1(4), Javaregowda Appaji, Bangalore. Jq 1, New Town, Bhardravathi, Shimoga, Bhadravathi H.O 577 301, Karnataka. Pan : Apkpa 7777 B Appellant Respondent Assessee By : Shri. Balram R Rao, Advocate Revenue By : Shri. Subramanian S, Jcit(Dr)(Itat), Bangalore. Date Of Hearing : 19.08.2025 Date Of Pronouncement : 19.09.2025

For Appellant: Shri. Balram R Rao, AdvocateFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 131Section 132Section 132(4)Section 132oSection 142(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Year : 2020-21 Smt. Sharada, Vs. DCIT, Legal Heir of Late Shri. Muttegere Central Circle – 1(4), Javaregowda Appaji, Bangalore. JQ 1, New Town, Bhardravathi, Shimoga, Bhadravathi H.O 577 301, Karnataka. PAN : APKPA 7777 B APPELLANT RESPONDENT Assessee by : Shri. Balram R Rao, Advocate Revenue by : Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore. Date of hearing : 19.08.2025 Date of Pronouncement : 19.09.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Me…

Sh. Mahendra Kumar Goyal, Sikar vs. ACIT, Central Circle-3, Jaipur

In the result of the appeal of the assessee are disposed off as under

ITA 500/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…der Section 153A to assess or reassess six preceding years and the year of search. • For concluded assessments, additions can only be made based on incriminating material found during the search. Citation: • CIT v. Singhad Technical Education Society (2017) 397 ITR 344 (SC) The AO acted same and addition was made on seized documents only, THE OWNER SHIP OF SEIZED DOCUMENT IS NOT DENIED 2. Statutory Presumption under Section 292C • Section 292C provides a rebuttable presumption that: 1. Documents or assets found belong to the person searched; 2. Are genuine; 3. Contain truthful contents. Citation: • Surendr…

Sh. Mahendra Kumar Goyal, Sikar vs. DCIT, Central Circle-3, Jaipur

In the result of the appeal of the assessee are disposed off as under

ITA 498/JPR/2025[2020-21]Status: DisposedITAT Jaipur15 Sept 2025AY 2020-21
For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…under Section 153A to assess or reassess six preceding years and the year of search. • For concluded assessments, additions can only be made based on incriminating material found during the search. Citation: • CIT v. Singhad Technical Education Society (2017) 397 ITR 344 (SC) The AO acted same and addition was made on seized documents only, THE OWNER SHIP OF SEIZED DOCUMENT IS NOT DENIED 2. Statutory Presumption under Section 292C • Section 292C provides a rebuttable presumption that: 1. Documents or assets found belong to the person searched; 2. Are genuine; 3. Contain truthful contents. Citation: • Surendra M.…

Sh. Mahendra Kumar Goyal, Sikar vs. ACIT, Central Circle-3, Jaipur

In the result of the appeal of the assessee are disposed off as under

ITA 497/JPR/2025[2019-20]Status: DisposedITAT Jaipur15 Sept 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आंकड़ुठरधारी आइटीएए सं.र@ITA Nos.493, 495 to 498, 500/JP/2025 निर्धारण वर्ष@Assessment Years : 2014-15 to 2016-17, 2018-19 to 2020-21 Mahendra Kumar Goyal चुके Vs. ACIT/DCIT Ward No. 2, Shahpura Road Neem Ka Thana, Sikar Central Circle-03, Jaipur लेखा संख्याल्लेय सं.जीआइआर सं.पान@PAN/GIR No.: ACFPG0306G अपीलार्थी@Appellant प्रत्यार्थी@Respondent निर्धारीती की आर से@ Assessee by : Shri P. C. Parwal, CA राजस्व की आर से@ R

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…der Section 153A to assess or reassess six preceding years and the year of search. • For concluded assessments, additions can only be made based on incriminating material found during the search. Citation: • CIT v. Singhad Technical Education Society (2017) 397 ITR 344 (SC) The AO acted same and addition was made on seized documents only, THE OWNER SHIP OF SEIZED DOCUMENT IS NOT DENIED 2. Statutory Presumption under Section 292C • Section 292C provides a rebuttable presumption that: 1. Documents or assets found belong to the person searched; 2. Are genuine; 3. Contain truthful contents. Citation: • Surendr…

Sh. Mahendra Kumar Goyal, Sikar vs. ACIT, Central Circle-3, Jaipur

In the result of the appeal of the assessee are disposed off as under

ITA 496/JPR/2025[2018-19]Status: DisposedITAT Jaipur15 Sept 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…der Section 153A to assess or reassess six preceding years and the year of search. • For concluded assessments, additions can only be made based on incriminating material found during the search. Citation: • CIT v. Singhad Technical Education Society (2017) 397 ITR 344 (SC) The AO acted same and addition was made on seized documents only, THE OWNER SHIP OF SEIZED DOCUMENT IS NOT DENIED 2. Statutory Presumption under Section 292C • Section 292C provides a rebuttable presumption that: 1. Documents or assets found belong to the person searched; 2. Are genuine; 3. Contain truthful contents. Citation: • Surendr…

Sh. Mahendra Kumar Goyal, Sikar vs. ACIT, Central Circle-3, Jaipur

In the result of the appeal of the assessee are disposed off as under

ITA 493/JPR/2025[2014-15]Status: DisposedITAT Jaipur15 Sept 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…der Section 153A to assess or reassess six preceding years and the year of search. • For concluded assessments, additions can only be made based on incriminating material found during the search. Citation: • CIT v. Singhad Technical Education Society (2017) 397 ITR 344 (SC) The AO acted same and addition was made on seized documents only, THE OWNER SHIP OF SEIZED DOCUMENT IS NOT DENIED 2. Statutory Presumption under Section 292C • Section 292C provides a rebuttable presumption that: 1. Documents or assets found belong to the person searched; 2. Are genuine; 3. Contain truthful contents. Citation: • Surendr…

Pr. Commissioner of Income Tax, Delhi -15 vs. Gaurav Aggarwal

Appeals are dismissed

ITA/394/2025HC Delhi10 Sept 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 132Section 147Section 153C

…e alleged incriminating documents do not pertain to the A.Ys under consideration. 20. Therefore, the ratio laid down by the Hon'ble Bombay High Court in the case of Singhad Educational Society 378 ITR 84 which has been affirmed by the Hon'ble Supreme Court in 397 ITR 344 squarely apply as no document pertaining to the A.Ys under consideration was found. 21. Therefore, initiation of proceedings u/s 153C of the Act qua the Satisfaction Note mentioned elsewhere is unsustainable in law. On the given facts in light of the decision of the Hon'ble Bombay High Court in the case of Singhad Educational Society [supra] affi…

Pr. Commissioner of Income Tax, Delhi -15 vs. Gaurav Aggarwal

Appeals are dismissed

ITA - 394 / 2025HC Delhi10 Sept 2025
Section 132Section 147Section 153C

…e alleged incriminating documents do not pertain to the A.Ys under consideration. 20. Therefore, the ratio laid down by the Hon'ble Bombay High Court in the case of Singhad Educational Society 378 ITR 84 which has been affirmed by the Hon'ble Supreme Court in 397 ITR 344 squarely apply as no document pertaining to the A.Ys under consideration was found. 21. Therefore, initiation of proceedings u/s 153C of the Act qua the Satisfaction Note mentioned elsewhere is unsustainable in law. On the given facts in light of the decision of the Hon'ble Bombay High Court in the case of Singhad Educational Society [supra] affi…

Deputy Commissioner of Income Tax, Delhi vs. Adam Smith Consultancy Private Limited, Delhi

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

ITA 2248/DEL/2025[2016-17]Status: DisposedITAT Delhi10 Sept 2025AY 2016-17

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: NoneFor Respondent: Shri Jitender Singh, CIT DR
Section 132Section 139Section 143(1)Section 143(2)Section 153ASection 245

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2244/DEL/2025 (Assessment Year: 2015-16) DCIT, vs. M/s. SNW Smith Consultants Pvt. Ltd., 8th Floor, Commercial Tower, Delhi. Hotel LE Meridian, Janpath, New Delhi – 110 001. (PAN : AAKCS4626B) DCIT, vs. M/s. Adam Smith Consultancy Pvt. Ltd., 8th Floor, Commercial Tower, Delhi. Hotel LE Meridian, Janpath, New Delhi – 110 001. (PAN : AAKCS4626B) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Jitender Singh, CIT DR Date of Hearing : 02.09.2025 Da…

Deputy Commissioner of Income Tax, Delhi vs. M/S Snw Smith Consultants Private Limited, Delhi

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

ITA 2245/DEL/2025[2016-17]Status: DisposedITAT Delhi10 Sept 2025AY 2016-17

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: NoneFor Respondent: Shri Jitender Singh, CIT DR
Section 132Section 139Section 143(1)Section 143(2)Section 153ASection 245

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2244/DEL/2025 (Assessment Year: 2015-16) DCIT, vs. M/s. SNW Smith Consultants Pvt. Ltd., 8th Floor, Commercial Tower, Delhi. Hotel LE Meridian, Janpath, New Delhi – 110 001. (PAN : AAKCS4626B) DCIT, vs. M/s. Adam Smith Consultancy Pvt. Ltd., 8th Floor, Commercial Tower, Delhi. Hotel LE Meridian, Janpath, New Delhi – 110 001. (PAN : AAKCS4626B) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Jitender Singh, CIT DR Date of Hearing : 02.09.2025 Da…