Income Tax (2010) 1 ITR (Trib) 484 (Del) (ii) Singhad Technical Education Society v. ACIT

57 DTR 241Reported decision2011#21082 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2020.

Judgments citing Income Tax (2010) 1 ITR (Trib) 484 (Del) (ii) Singhad Technical Education Society v. ACIT

DCIT, CC-1, Jaipur vs. Shri Jugal Kishore Garg(Derewala), Jaipur

In the result, the appeals of the Revenue are dismissed

ITA 34/JPR/2020[2014-15]Status: DisposedITAT Jaipur14 Sept 2020AY 2014-15
For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri Ambrish Bedi, CIT- DR fu/kZkfjrh dh vksj ls@
Section 143(3)

…f no incriminating material is found pertaining to a particular assessment in that no action is required for reopening the same either u/s 153A or u/s 153C. The following case laws are quoted in support— (i) Sinahad Technical Education Society Vs. ACT (2011) 57 DTR 241 Search and seizure — Assessment u/s 153C — Absence of incriminating material — Where no Assessment Year specific incriminating material or document is found, assessment of such Assessment Year cannot be disturbed by invoking the provisions of section 153C. (ii) LMJ International Ltd. Vs. DCIT (2008) 14 DTR 540 (Kol Trib) Where nothing incriminati…

M/S. Kalyan Awas Vikas Pvt. Ltd, D-25, Lal Bahadur Nagar, Jawahar Lal Nehru Marg, Jaipur vs. ACIT, Central Circle-1, Jaipur

In the result, all these three appeals of the assessee are allowed

ITA 329/JPR/2019[2014-15]Status: DisposedITAT Jaipur11 Sept 2020AY 2014-15
For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri B.K.. Gupta , CIT DR
Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR Jh jes’k lh-'kekZ] ys[kk lnL; ,o lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No. 327, 328 & 329/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2012-13, 2013-14 & 2014-15 The ACIT cuke M/s. Kalya Awas Vikas (P). Ltd. Vs. D-25, Lal Bahadur Marg Central Circle-1 Jawahar Lal Nehru, Marg, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCK 3341 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.L. Poddar…

M/S. Kalyan Awas Vikas Pvt. Ltd. D-25, Lal Bahadur Nagar, Jawahar Lal Nehru Marg, Jaipur vs. Assistant Commissioner of Income Tax, Central Circle-1, Jaipur

In the result, all these three appeals of the assessee are allowed

ITA 328/JPR/2019[2013-14]Status: DisposedITAT Jaipur11 Sept 2020AY 2013-14
For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri B.K.. Gupta , CIT DR
Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR Jh jes’k lh-'kekZ] ys[kk lnL; ,o lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No. 327, 328 & 329/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2012-13, 2013-14 & 2014-15 The ACIT cuke M/s. Kalya Awas Vikas (P). Ltd. Vs. D-25, Lal Bahadur Marg Central Circle-1 Jawahar Lal Nehru, Marg, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCK 3341 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.L. Poddar…

M/S. Kalyan Awas Vikas Pvt. Ltd., Jaipur vs. Assistant Commissioner of Income Tax, Central Circle-1, Jaipur

In the result, all these three appeals of the assessee are allowed

ITA 327/JPR/2019[2012-13]Status: DisposedITAT Jaipur11 Sept 2020AY 2012-13
For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri B.K.. Gupta , CIT DR
Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR Jh jes’k lh-'kekZ] ys[kk lnL; ,o lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No. 327, 328 & 329/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2012-13, 2013-14 & 2014-15 The ACIT cuke M/s. Kalya Awas Vikas (P). Ltd. Vs. D-25, Lal Bahadur Marg Central Circle-1 Jawahar Lal Nehru, Marg, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCK 3341 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.L. Poddar…

Income Tax (2010) 1 ITR (Trib) 484 (Del) (ii) Singhad Technical Education Society v. ACIT (57 DTR 241) — Cited in 4 Judgments | BharatTax