CIT v. Sinhgad Technical Education Society
11 SCC 490Reported decision2018#2116 most cited
What is CIT v. Sinhgad Technical Education Society authority for?
A notice issued under Section 153C is legally unsustainable, rendering any assessment based on it invalid, if there is no incriminating material correlating to the assessment years for which reassessment is sought.
54
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.
Also referred to as
Sinhgad Technical Education Society · CIT v. Sinhgad · Section 153C notice validity · incriminating material · correlation assessment year · search assessment · Section 132(4) statement · unsustainable notice · quashing assessment
Sections most often in play
Issues it is cited on
Judgments citing CIT v. Sinhgad Technical Education Society
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