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.

How many judgments cite CIT v. Sinhgad Technical Education Society?

1,589 judgments on BharatTax cite CIT v. Sinhgad Technical Education Society (397 ITR 344), spanning 2017 to 2026.

Which sections of the Income Tax Act does CIT v. Sinhgad Technical Education Society come up under?

It is most often cited in judgments turning on Section 153C, Section 153A, Section 143(3), Section 132, Section 147, Section 148.

CIT v. Sinhgad Technical Education Society (397 ITR 344)

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

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

ITA 2244/DEL/2025[2015-16]Status: DisposedITAT Delhi10 Sept 2025AY 2015-16

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 Pvt. Ltd., Delhi

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

ITA 2243/DEL/2025[2012-13]Status: DisposedITAT Delhi10 Sept 2025AY 2012-13

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…

DCIT, Central Circle-2, Jaipur vs. Kamlaprabha L/H of Late Shri Gopal Lal Ji Goswami, Kota

In the result, the appeal of the revenue is dismissed and the Cross objection of the assessee is disposed off in terms of the observation made herein above

ITA 94/JPR/2025[2014]Status: DisposedITAT Jaipur21 Aug 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Mrs. Alka Gautam, CIT-Sr.DR a

Section 144Section 153C

…in the abatement of pending proceedings and reopening of concluded assessments." Hon'ble Supreme Court in the case of Commissioner of Income-tax-III, Pune v. Sinhgad Technical Education Society [2017] 84 taxmann.com 290 (SC)/[2017] 250 Taxman 225 (SC)/[2017] 397 ITR 344 (SC)/(2017) 297 CTR 441 (SC)[29-08-2017] as under:- “16. In these appeals, qua the aforesaid four Assessment Years, the assessment is quashed by the ITAT (which order is upheld by the High Court) unsustainable. The events recorded above further disclose that the issue pertaining to validity of notice under Section 153C of the Act was raised for 2…

Vijetha Donthiri, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 1355/HYD/2024[2019-20]Status: DisposedITAT Hyderabad20 Aug 2025AY 2019-20

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1355/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2019-20) Vijetha Donthiri, Asst. Commissioner Of Income Vs. Hyderabad. Tax, Central Circle 2(4), Pan:Alqpd4873P Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri M.V. Prasad, C.A. रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Sr-Dr सुिवधई की तधरीख/ 05/08/2025 Date Of Hearing: घोर्णध की तधरीख/ 20/08/2025 Pronouncement: आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Vijetha Donthiri (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-12, Hyderabad (“Ld. Cit(A)”), Dated 29.11.2024 For The A.Y. 2019-20. 2. The Assessee Has Raised The Following Grounds Of Appeal :

For Appellant: Shri M.V. Prasad, C.AFor Respondent: Shri Gurpreet Singh, SR-DR

Section 132Section 143(3)Section 153Section 153C

…belonging to the assessee and relating to the relevant assessment year, failing which the proceedings are void. The Ld. AR relied heavily on the decision of the Hon’ble Supreme Court in the case of Principal CIT v. Sinhgad Technical Education Society [(2017) 397 ITR 344 (SC)], wherein it was held that in the ITA No.1355/Hyd/2024 6 absence of any incriminating material relating to the relevant assessment year, the assumption of jurisdiction under section 153C of the Act is invalid and any addition made thereunder is liable to be deleted. 7. Per contra, the Learned Departmental Representative (“Ld. DR”) supporte…

Olympus Realtors (P) Ltd., Gurugram vs. DCIT Central Circle-II, Gurgaon

The appeal is allowed

ITA 1207/DEL/2023[2014-15]Status: DisposedITAT Delhi13 Aug 2025AY 2014-15

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms Amisha S. Gupta, CIT-DR

Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: E : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2014-15 Olympus Realtors (P) Ltd., Vs DCIT, Plot No.7D, Maruti Industrial Central Circle-11, Estate, Gurgaon. Sector-18, Gurgaon, Haryana – 122 015. PAN: AAACO6264F (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Advocate; Shri Somil Agarwal, Advocate; & Shri Saksham Agarwal, CA Revenue by : Ms Amisha S. Gupta, CIT-DR Date of Hearing : 17.07.2025 Date of Pronouncement : 13.08.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is prefe…

The DCIT Central Circle-1, Rajkot vs. Shri Shamjibhai Sadhabhai Kangad, Gandhidham-Kutch

In the result, appeal filed by the Revenue, in IT(SS) No

ITA 321/RJT/2022[2021-22]Status: DisposedITAT Rajkot31 Jul 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआ.(खो और ज).सं./It(Ss)A Nos.11 To 20/Rjt/2022 "नधा"रण वष"/ Assessment Years:2011-12 To 2020-21 बनाम/ Shri Shamjibhai Sadhabhai Deputy Commissioner Of Kangad Income Tax, Central Circle-1, Vs. Bbz-S-60, Zanda Chowk, “Amruta Estate”, 2Nd Floor, Gandhidham-370 201 M.G. Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Adepk 3471 E (अपीलाथ"/Assessee) (""यथ"/Respondent) आ.(खो और ज).सं./It(Ss)A Nos.21 To 23/Rjt/2022 "नधा"रण वष"/ Assessment Years:2014-15, 2016-17 &2017-18 बनाम/ Deputy Commissioner Of Income Shri Shamjibhai Sadhabhai Tax, Central Circle-1, “Amruta Kangad Vs. Estate”, 2Nd Floor, M.G. Road, Bbz-S-60, Zanda Chowk, Rajkot-360001 Gandhidham-370 201 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Aabca 8202 E (अपीलाथ"/Assessee) (""यथ"/Respondent) आ.(खो और ज).सं./It(Ss)A Nos.15/Rjt/2023 "नधा"रण वष"/ Assessment Year:2019-20 बनाम/ Deputy Commissioner Of Shri Hetab Shamjibhai Kangad Income Tax, Central Circle-1, Bbz-South-60, Zanda Chowk, Vs. “Amruta Estate”, 2Nd Floor, Gandhidham-370 201 M.G. Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Aqtpk 7484 M (अपीलाथ"/Assessee) (""यथ"/Respondent)

Section 153A

…) of section 153A of the Act, is bad in law. 37. We also find that no any property is in the name of the assessee, which is mentioned in the satisfaction note. We note that Hon`ble Supreme Court in the case of CIT v. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC) has held that the seized material must be “incriminating and relatable” to the assessee. Since the property mentioned in the satisfaction -note is in the name of third-party and not in the name of the assessee, therefore, there is no Shri Shamjibhai Shadabhai Kangad & Ors. IT(SS)A Nso.11 to 23 /RJT/2022 and Ors. (AYs : 2011-12 to 2018-19 & O…