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

Sections most often in play

Section 143(3)Section 11Section 13Section 131(1A)Section 132Section 132(4)Section 132(4A)Section 133A

Issues it is cited on

section 292ccsection 153(c)(1)section 2(45)section 153(c)retraction of statementsection 131(1)dumb documentscorpus donationsection 132(4a)section 11(1)(d)section 292csection 11(1)(a)

Judgments citing Sinhagad Technical Education Society v. DCIT

Mr. Anil Kantilal Shah, Mumbai vs. CIT (A)-51, Mumbai

In the result, the appeal of the assesse vide

ITA 227/MUM/2023[2018-19]Status: DisposedITAT Mumbai20 Jul 2023AY 2018-19

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.227 & 228/Mum/2023 (A.Ys. 2018-19 To 2020-21)

For Appellant: Anil ThakrarFor Respondent: Ashok Kumar Kardam
Section 132Section 132(4)Section 153ASection 69B

…P a g e | 1 ITA Nos. 227 & 228/Mum/2023 Mr. Anil Kantilal Shah Vs. CIT(A)-51 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos.227 & 228/Mum/2023 (A.Ys. 2018-19 to 2020-21) Mr. Anil Kantilal Shah Vs. Commissioner of Income C-805, Suparshwa Urban Tax (Appeals)-51 CHSL, Old Nagardas Aayakar Bhavan, Road, Andheri, East M.K. Road, Mumbai – 400069 Mumbai – 400020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AWTPS7928Q Appellant .. Respondent Appellant by : Anil Thakrar Respondent by : Ashok Kumar Kardam Date of Hearing…