Sinhagad Technical Education Society v. DCIT

139 Taxmann.com 270Income Tax Appellate Tribunal2022#5413 most cited

What is Sinhagad Technical Education Society v. DCIT authority for?

Loose sheets found at the assessee's premises have evidentiary value if corroborated by other evidence, such as refunds of capitation fees and confirmations from third parties.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2026.

Also referred to as

Sinhagad Technical Education Society · DCIT · 139 Taxmann.com 270 · loose sheets · evidentiary value · corroborative evidence · capitation fees · search and seizure

Issues it is cited on

Judgments citing Sinhagad Technical Education Society v. DCIT

Income Tax Officer 41(1)(1), Mumbai vs. Anil Transport Service, Mumbai

In the result, the appeal of the revenue bearing ITA No

ITA 5435/MUM/2025[2009]Status: DisposedITAT Mumbai07 Apr 2026

Bench: Shri Anikesh Banerjee & Ito 41(1)(1), Mumbai Vs Anil Transport Service Room No.830, Kautilya B-102, Harshad Apartment, E.E. Bhavan, Bkc, Bandra East Highway Behind Everad Nagar Sion Mumbai-400051 East, Mumbai-400022 Pan: Aalfa8944J Appellant Respondent Co No.90/Mum/2026 (Assessment Year: 2009-10) Anil Transport Service Vs Ito 41(1)(1) B-102, Harshad Apartment, Room No.830, Kautilya Bhavan, E.E. Highway Behind Everad Bkc, Bandra East Mumbai-400051 Nagar Sion East, Mumbai- 400022 Pan: Aalfa8944J Appellant Respondent Assessee By : Shri C.V.Dharkar Revenue By : Shri Surendra Mohan (Sr. Dr) Date Of Hearing : 01/04/2026 Date Of Pronouncement : 07/04/2026

For Appellant: Shri C.V.DharkarFor Respondent: Shri Surendra Mohan (Sr. DR)
Section 131Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND ITO 41(1)(1), Mumbai vs Anil Transport Service Room No.830, Kautilya B-102, Harshad Apartment, E.E. Bhavan, BKC, Bandra East Highway Behind Everad Nagar Sion Mumbai-400051 East, Mumbai-400022 PAN: AALFA8944J APPELLANT RESPONDENT CO No.90/Mum/2026 (Assessment Year: 2009-10) Anil Transport Service vs ITO 41(1)(1) B-102, Harshad Apartment, Room No.830, Kautilya Bhavan, E.E. Highway Behind Everad BKC, Bandra East Mumbai-400051 Nagar Sion East, Mumbai- 400022 PAN: AALF…

Sinhagad Technical Education Society v. DCIT (139 Taxmann.com 270) — Cited in 21 Judgments | BharatTax