What is Principal CIT v. Smt. Lakshmi Singh authority for?

Section 153C of the Income-tax Act cannot be invoked if no incriminating document or evidence against the assessee is discovered during a search under Section 132.

How many judgments cite Principal CIT v. Smt. Lakshmi Singh?

12 judgments on BharatTax cite Principal CIT v. Smt. Lakshmi Singh (78 Taxmann.com 207), spanning 2018 to 2025.

Which sections of the Income Tax Act does Principal CIT v. Smt. Lakshmi Singh come up under?

It is most often cited in judgments turning on Section 132, Section 143(3), Section 147, Section 153A, Section 153C, Section 12A.

Principal CIT v. Smt. Lakshmi Singh (78 Taxmann.com 207)

DCIT., Central Circle-1(2), Hyderabad vs. Vpr Mining Infrastructure Private Limited, Nellore

In the result, appeal of the Revenue is dismissed

ITA 939/HYD/2025[2018-19]Status: DisposedITAT Hyderabad15 Oct 2025AY 2018-19

Bench: : Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita No.939/Hyd./2025 िनधा"रण वष"/Assessment Year 2018-2019 The Dcit, Central Vpr Mining Vs. Infrastructure Private Circle-1(2), Hyderabad. Limited, Nellore. Pin -500 004. Pin – 524003 Andhra Pradesh Telangana. Pan Aaccv6733A (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Mv Prasad राज" व "ारा/Revenue By:: Dr. Narendra Kumar Naik, Cit-Dr

For Appellant: CA MV PrasadFor Respondent: : Dr. Narendra Kumar Naik, CIT-DR

Section 132Section 143(3)Section 153C

…1 ITA.No.939/Hyd./2025 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH, HYDERABAD BEFORE : SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.939/Hyd./2025 िनधा"रण वष"/Assessment Year 2018-2019 The DCIT, Central VPR Mining vs. Infrastructure Private Circle-1(2), Hyderabad. Limited, NELLORE. PIN -500 004. PIN – 524003 Andhra Pradesh Telangana. PAN AACCV6733A (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: CA MV Prasad राज" व "ारा/Revenue by:: Dr. Narendra Kumar Naik, CIT-DR सुनवाई की तारीख/Date of hearing: 03.09.2025 घोष…

Afzal Alimohammad Latif, Mumbai vs. ACIT, Central Circle-4(4), Mumbai

In the result, the appeal filed by the assessee stands

ITA 6150/MUM/2024[2017-18]Status: DisposedITAT Mumbai11 Jun 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Hon'Ble Shri Prabhash Shankar

Section 132Section 132(4)Section 143(1)Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON'BLE SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 6150/Mum/2024 (Assessment Year: 2017-18) Afzal Alimohammad Latif Vs. ACIT, CC-4(4) 198, Zulekha Manzil, Room No. 1922, 19th Kambekar St, Mohd Ali, Floor, Air India Bldg, Road, Mumbai – 400 003. Nariman Point, Mumbai. PAN/GIR No. AABPL8302M (Applicant) (Respondent) Assessee by Shri Tanzil Padvekar Revenue by Shri Rama Krishn Kedia, Sr. DR Date of Hearing 13.05.2025 Date of Pronouncement 11.06.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal…

DCIT, Central Circle, Noida vs. Pgp Charitable Trust, Delhi

In the result, both the appeals of the revenue are dismissed

ITA 471/DEL/2019[2011-12]Status: DisposedITAT Delhi01 May 2024AY 2011-12

Bench: Shri Amit Shukla & Shri M. Balaganesh

Section 12ASection 132Section 153C

…1 ITA nos. 470 & 471/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 470 & 471/DEL/2019 Asstt. Yrs: 2010-11 & 2011-12 DCIT, Central Circle, Vs PGP Charitable Trust, Noida. 207/9, Sikka Complex, Preet Vihar, New Delhi-110092 PAN- AABTP6175G APPELLANT RESPONDENT Assessee represented by Dr. Rakesh Gupta,Adv.; & Shri Deepesh Garg, Adv. Department represented by Shri Mukesh Kumar Jha, Sr. DR Date of hearing 15.02.2024 Date of pronouncement 01.05.2024 O R D E R PER M. BALAGANESH, AM: These appeal…

DCIT, Central Circle, Noida vs. Pgp Charitable Trust, Delhi

In the result, both the appeals of the revenue are dismissed

ITA 470/DEL/2019[2010-11]Status: DisposedITAT Delhi01 May 2024AY 2010-11

Bench: Shri Amit Shukla & Shri M. Balaganesh

Section 12ASection 132Section 153C

…1 ITA nos. 470 & 471/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 470 & 471/DEL/2019 Asstt. Yrs: 2010-11 & 2011-12 DCIT, Central Circle, Vs PGP Charitable Trust, Noida. 207/9, Sikka Complex, Preet Vihar, New Delhi-110092 PAN- AABTP6175G APPELLANT RESPONDENT Assessee represented by Dr. Rakesh Gupta,Adv.; & Shri Deepesh Garg, Adv. Department represented by Shri Mukesh Kumar Jha, Sr. DR Date of hearing 15.02.2024 Date of pronouncement 01.05.2024 O R D E R PER M. BALAGANESH, AM: These appeal…

Matrix India Entertainment Consultants Pvt. Ltd, Mumbai vs. ACIT, CC -8(2), Mumbai

In the result the appeals for 2005-06, 2006-07, 2007-08 &

ITA 2938/MUM/2015[2005-06]Status: DisposedITAT Mumbai23 Jul 2021AY 2005-06

Bench: Shri Rajesh Kumar & Shri Ramlal Negi

For Appellant: Dr. K. Shivaram, A.R. &For Respondent: Shri Sandeep Raj, D.R

Section 132Section 133ASection 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAMLAL NEGI, JUDICIAL MEMBER ITA Nos.2938, 2939, 2940 & 2941/M/2015 Assessment Years: 2005-06, 2006-07, 2007-08 & 2011-12 M/s. Matrix India Assistant Commissioner Entertainment of Income Tax- 8(2), Consultants Pvt. Ltd., (Erstwhile Central Circle- 5, Agnelo, 1st Floor, 47) Vs. Khandeswari Marg, 6th Floor, Near Mount Mary Steps, Aayakar Bhavan, Bandra – West, M.K. Road, Mumbai – 400 050 Mumbai - 400020 PAN: AACCM7659J (Appellant) (Respondent) ITA Nos.3208, 3209 & 3210/M/2015 Assessment Years: 200…