Sinhgad Technical Education Society v. ACIT

140 TTJ 233Income Tax Appellate Tribunal2011#3114 most cited

What is Sinhgad Technical Education Society v. ACIT authority for?

Proceedings under section 153C are invalid if the seized material mentioned in the satisfaction note does not relate to the specific assessment year under consideration. This requirement was upheld by the Bombay High Court and the Supreme Court.

38

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Sinhgad Technical Education Society v ACIT · 153C · satisfaction note · seized material · assessment year · incriminating material · search assessments · Bombay High Court · Supreme Court

Sections most often in play

Section 153CSection 132Section 143(3)Section 131Section 69Section 132(4)Section 132(4A)Section 153A

Issues it is cited on

section 132(4a)(i)section 292c(1)(i)section 292c(1)section 153c(1)section 292bbsatisfaction notesection 132(4a)documents seizedsource of sourceinterest u/s 234bsection 292bsection 292c

Judgments citing Sinhgad Technical Education Society v. ACIT

ACIT, CENTRAL CIRCLE-2, GURGAON vs. AKANSHA FASHION, NEW DELHI

In the result, appeals are dismissed

ITA 8507/DEL/2019[2013-14]Status: DisposedITAT Delhi19 May 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 153ASection 153C

…Orient Craft Ltd. Vs. DCIT, ITA Nos. 3312/2019 and 5039/2019, Dated 24.09.2021 for AY 2015-16 (Del.) 7. Orient Craft Ltd. Vs. DCIT, ITA Nos.3313/2019 and 5040/2019, dated 24.09.2021 for AY 2016-17 (Del.) 8. Sinhgad Technical Education Society Vs. ACIT (2011) 140 TTJ 233 (Pune) 9. CIT Vs. Sinhgad Technical Education Society (2015) 378 ITR 84 (Bom.) 10. CIT Vs. Sinhgad Technical Education Society, (2017) 397 ITR 344 (SC) 8 | P a g e ITA Nos.8506, 8507, 8508, 8509 & 8510/Del/2019 C.O. Nos.12, 13, 14, 15 & 16/Del/2020 11. CIT Vs. Kabul Chawla, (2016) 380 ITR 573 (Del.) 12. Pr. CIT Vs. Meeta Gutgutia (2018) 257 Ta…

DEPUTY COMMISSIONER OF INCOME TAX, NUMGAMBAKKAM vs. JAGANNATHAN SEKAT, CHENNAI

In the result, appeal filed by the In the result, appeal filed by the Revenue is dismissed

ITA 2220/CHNY/2024[2016-17]Status: DisposedITAT Chennai28 Feb 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. R. Venkata Raman, CAFor Respondent: Mr. Nilay Baran Som, CIT
Section 132(4)Section 143(3)Section 153CSection 69

…of compulsion for appellant to make such statement." compulsion for appellant to make such statement." 6. The Ld CIT(A)'s reliance on Singh 6. The Ld CIT(A)'s reliance on Singhad Technical Education Society v ACIT ad Technical Education Society v ACIT (2011) 140 TTJ 233 (Pune) is erroneous as the facts of the cited case are (2011) 140 TTJ 233 (Pune) is erroneous as the facts of the cited case are (2011) 140 TTJ 233 (Pune) is erroneous as the facts of the cited case are distinguishable to the extent that in that case, it had been found that the distinguishable to the extent that in that case, it had been found th…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. RAMASAMY NATARAJAN, TRICHY

In the result, both the appeals stand dismissed

ITA 2641/CHNY/2024[2015-16]Status: DisposedITAT Chennai22 Jan 2025AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.2641/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2015-16) Acit Shri Ramasamy Natarajan बनाम Central Circle-2 # 255, Ganapathy Nagar South, / Vs. Trichy. T.V. Kovil Trichy-620005. "थायीलेखासं./ जीआइआरसं./Pan/Gir No. Aabpn-8486-E (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2. आयकरअपील सं./ Ita No.2640/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2016-17) Acit Shri Jayaraman Muthureddiar बनाम #14, Akila Gardens, 1St Street, Central Circle-2 Trichy. Ganapathy Nagar, T.V.Kovil / Vs. Trichy-620005. "थायीलेखासं./ जीआइआरसं./Pan/Gir No. Aadhj-0819-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओर से/ Revenue By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr " थ" की ओर से/ Assessee By : Shri Y. Sridhar (Fca) & Ms. Varshha Sridhar (Ca)-Ld. Ars सुनवाई की तारीख/Date Of Hearing : 02-01-2025 घोषणा की तारीख /Date Of Pronouncement : 22-01-2025 आदेश / O R D E R

For Appellant: Shri Y. Sridhar (FCA) & Ms. VarshhaFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 131Section 132Section 143(3)Section 153CSection 69

…ally mentioning the relevant year(s), had initiated proceedings by issuing notice u/s 153C for years under consideration. The Pune bench of Tribunal had quashed the search assessments u/s.153C in the case of Sinhgad Technical Education Society vs. ACIT [2011] 140 TTJ 233 (Pune) for the reason that the seized material mentioned in the satisfaction note did not relate to the specific AY under consideration. The above decision was upheld by the Hon'ble Bombay High Court and then by the Hon'ble Supreme Court in the case of CIT vs. Sinhgad Technical Education Society [2017] 397 ITR 344 (SC). Therefore, in the absence…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY vs. JAYARAMAN MUTHUREDDIAR, TRICHY

In the result, both the appeals stand dismissed

ITA 2640/CHNY/2024[2016-17]Status: DisposedITAT Chennai22 Jan 2025AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.2641/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2015-16) Acit Shri Ramasamy Natarajan बनाम Central Circle-2 # 255, Ganapathy Nagar South, / Vs. Trichy. T.V. Kovil Trichy-620005. "थायीलेखासं./ जीआइआरसं./Pan/Gir No. Aabpn-8486-E (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2. आयकरअपील सं./ Ita No.2640/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2016-17) Acit Shri Jayaraman Muthureddiar बनाम #14, Akila Gardens, 1St Street, Central Circle-2 Trichy. Ganapathy Nagar, T.V.Kovil / Vs. Trichy-620005. "थायीलेखासं./ जीआइआरसं./Pan/Gir No. Aadhj-0819-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओर से/ Revenue By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr " थ" की ओर से/ Assessee By : Shri Y. Sridhar (Fca) & Ms. Varshha Sridhar (Ca)-Ld. Ars सुनवाई की तारीख/Date Of Hearing : 02-01-2025 घोषणा की तारीख /Date Of Pronouncement : 22-01-2025 आदेश / O R D E R

For Appellant: Shri Y. Sridhar (FCA) & Ms. VarshhaFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 131Section 132Section 143(3)Section 153CSection 69

…ally mentioning the relevant year(s), had initiated proceedings by issuing notice u/s 153C for years under consideration. The Pune bench of Tribunal had quashed the search assessments u/s.153C in the case of Sinhgad Technical Education Society vs. ACIT [2011] 140 TTJ 233 (Pune) for the reason that the seized material mentioned in the satisfaction note did not relate to the specific AY under consideration. The above decision was upheld by the Hon'ble Bombay High Court and then by the Hon'ble Supreme Court in the case of CIT vs. Sinhgad Technical Education Society [2017] 397 ITR 344 (SC). Therefore, in the absence…

DCIT, CC-I, LUDHIANA vs. OSWAL POLYCOT (INDIA) PVT. LTD., LUDHIANA

In the result, the appeal of the assessee in ITA No

ITA 1108/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh14 Nov 2024AY 2012-13

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Gaurav Sharma, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 132Section 143(2)Section 153Section 153ASection 153C

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA Nos. 1103 to 1105/Chd/2019 िनधा"रण वष" / Assessment Years : 2011-12 to 2013-14 Oswal Polycot (India) Pvt. Ltd. बनाम The DCIT, Office No. 23#B 20, 350, Krishna Central Circle-1, Nagar, New Shopping Center, Ludhiana Ghumar Mandi, Ludhiana -141001 "ायी लेखा सं./PAN NO: AABCO2785N अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA…

DCIT, CC-I, LUDHIANA vs. OSWAL POLYCOT (INDIA) PVT. LTD., LUDHIANA

In the result, the appeal of the assessee in ITA No

ITA 1107/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh14 Nov 2024AY 2011-12

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Gaurav Sharma, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 132Section 143(2)Section 153Section 153ASection 153C

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA Nos. 1103 to 1105/Chd/2019 िनधा"रण वष" / Assessment Years : 2011-12 to 2013-14 Oswal Polycot (India) Pvt. Ltd. बनाम The DCIT, Office No. 23#B 20, 350, Krishna Central Circle-1, Nagar, New Shopping Center, Ludhiana Ghumar Mandi, Ludhiana -141001 "ायी लेखा सं./PAN NO: AABCO2785N अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA…

OSWAL POLYCOT (INDIA) PVT. LTD.,LUDHIANA vs. DCIT, CC-I, LUDHIANA

In the result, the appeal of the assessee in ITA No

ITA 1105/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh14 Nov 2024AY 2013-14

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Gaurav Sharma, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 132Section 143(2)Section 153Section 153ASection 153C

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA Nos. 1103 to 1105/Chd/2019 िनधा"रण वष" / Assessment Years : 2011-12 to 2013-14 Oswal Polycot (India) Pvt. Ltd. बनाम The DCIT, Office No. 23#B 20, 350, Krishna Central Circle-1, Nagar, New Shopping Center, Ludhiana Ghumar Mandi, Ludhiana -141001 "ायी लेखा सं./PAN NO: AABCO2785N अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA…

OSWAL POLYCOT (INDIA) PVT. LTD.,LUDHIANA vs. DCIT, CC-I, LUDHIANA

In the result, the appeal of the assessee in ITA No

ITA 1104/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh14 Nov 2024AY 2012-13

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Gaurav Sharma, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 132Section 143(2)Section 153Section 153ASection 153C

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA Nos. 1103 to 1105/Chd/2019 िनधा"रण वष" / Assessment Years : 2011-12 to 2013-14 Oswal Polycot (India) Pvt. Ltd. बनाम The DCIT, Office No. 23#B 20, 350, Krishna Central Circle-1, Nagar, New Shopping Center, Ludhiana Ghumar Mandi, Ludhiana -141001 "ायी लेखा सं./PAN NO: AABCO2785N अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA…

OSWAL POLYCOT (INDIA) PVT. LTD.,LUDHIANA vs. DCIT, CC-I, LUDHIANA

In the result, the appeal of the assessee in ITA No

ITA 1103/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh14 Nov 2024AY 2011-12

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Gaurav Sharma, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 132Section 143(2)Section 153Section 153ASection 153C

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA Nos. 1103 to 1105/Chd/2019 िनधा"रण वष" / Assessment Years : 2011-12 to 2013-14 Oswal Polycot (India) Pvt. Ltd. बनाम The DCIT, Office No. 23#B 20, 350, Krishna Central Circle-1, Nagar, New Shopping Center, Ludhiana Ghumar Mandi, Ludhiana -141001 "ायी लेखा सं./PAN NO: AABCO2785N अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA…

ACIT, CENTRAL CIRCLE-II, GURGAON vs. SANJAY JINDAL, DELHI

In the result, appeals are dismissed

ITA 8516/DEL/2019[2016-17]Status: DisposedITAT Delhi21 Dec 2023AY 2016-17

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

…rient Craft Ltd. Vs. DCIT, ITA Nos. 3312/2019 and 5039/2019, Dated 24.09.2021 for AY 2015-16 (Del.) 7. Orient Craft Ltd. Vs. DCIT, ITA Nos.3313/2019 and 5040/2019, dated 24.09.2021 for AY 2016-17 (Del.) 8. Sinhgad Technical Education Society Vs. ACIT (2011) 140 TTJ 233 (Pune) 9. CIT Vs. Sinhgad Technical Education Society (2015) 378 ITR 84 (Bom.) 10. CIT Vs. Sinhgad Technical Education Society, (2017) 397 ITR 344 (SC) 11. CIT Vs. Kabul Chawla, (2016) 380 ITR 573 (Del.) 12. Pr. CIT Vs. Meeta Gutgutia (2018) 257 Taxman 441 (SC) 13. Pr. CIT & Ors Vs. Meeta Gutgutia Prop. Ferns ‘N’ Petals & Ors. (2017) 395 ITR…

ACIT, CENTRAL CIRCLE-II, GURGAON vs. SANJAY JINDAL, DELHI

In the result, appeals are dismissed

ITA 8515/DEL/2019[2015-16]Status: DisposedITAT Delhi14 Dec 2023AY 2015-16

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

…rient Craft Ltd. Vs. DCIT, ITA Nos. 3312/2019 and 5039/2019, Dated 24.09.2021 for AY 2015-16 (Del.) 7. Orient Craft Ltd. Vs. DCIT, ITA Nos.3313/2019 and 5040/2019, dated 24.09.2021 for AY 2016-17 (Del.) 8. Sinhgad Technical Education Society Vs. ACIT (2011) 140 TTJ 233 (Pune) 9. CIT Vs. Sinhgad Technical Education Society (2015) 378 ITR 84 (Bom.) 10. CIT Vs. Sinhgad Technical Education Society, (2017) 397 ITR 344 (SC) 11. CIT Vs. Kabul Chawla, (2016) 380 ITR 573 (Del.) 12. Pr. CIT Vs. Meeta Gutgutia (2018) 257 Taxman 441 (SC) 13. Pr. CIT & Ors Vs. Meeta Gutgutia Prop. Ferns ‘N’ Petals & Ors. (2017) 395 ITR…

ACIT, CENTRAL CIRCLE-II, GURGAON vs. SANJAY JINDAL, DELHI

In the result, appeals are dismissed

ITA 8514/DEL/2019[2014-15]Status: DisposedITAT Delhi14 Dec 2023AY 2014-15

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

…rient Craft Ltd. Vs. DCIT, ITA Nos. 3312/2019 and 5039/2019, Dated 24.09.2021 for AY 2015-16 (Del.) 7. Orient Craft Ltd. Vs. DCIT, ITA Nos.3313/2019 and 5040/2019, dated 24.09.2021 for AY 2016-17 (Del.) 8. Sinhgad Technical Education Society Vs. ACIT (2011) 140 TTJ 233 (Pune) 9. CIT Vs. Sinhgad Technical Education Society (2015) 378 ITR 84 (Bom.) 10. CIT Vs. Sinhgad Technical Education Society, (2017) 397 ITR 344 (SC) 11. CIT Vs. Kabul Chawla, (2016) 380 ITR 573 (Del.) 12. Pr. CIT Vs. Meeta Gutgutia (2018) 257 Taxman 441 (SC) 13. Pr. CIT & Ors Vs. Meeta Gutgutia Prop. Ferns ‘N’ Petals & Ors. (2017) 395 ITR…

ACIT, CENTRAL CIRCLE-II, GURGAON vs. SANJAY JINDAL, DELHI

In the result, appeals are dismissed

ITA 8513/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Dec 2023AY 2013-14

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

…rient Craft Ltd. Vs. DCIT, ITA Nos. 3312/2019 and 5039/2019, Dated 24.09.2021 for AY 2015-16 (Del.) 7. Orient Craft Ltd. Vs. DCIT, ITA Nos.3313/2019 and 5040/2019, dated 24.09.2021 for AY 2016-17 (Del.) 8. Sinhgad Technical Education Society Vs. ACIT (2011) 140 TTJ 233 (Pune) 9. CIT Vs. Sinhgad Technical Education Society (2015) 378 ITR 84 (Bom.) 10. CIT Vs. Sinhgad Technical Education Society, (2017) 397 ITR 344 (SC) 11. CIT Vs. Kabul Chawla, (2016) 380 ITR 573 (Del.) 12. Pr. CIT Vs. Meeta Gutgutia (2018) 257 Taxman 441 (SC) 13. Pr. CIT & Ors Vs. Meeta Gutgutia Prop. Ferns ‘N’ Petals & Ors. (2017) 395 ITR…

ACIT, CENTRAL CIRCLE-II, GURGAON vs. SANJAY JINDAL, DELHI

In the result, appeals are dismissed

ITA 8512/DEL/2019[2012-13]Status: DisposedITAT Delhi14 Dec 2023AY 2012-13

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

…rient Craft Ltd. Vs. DCIT, ITA Nos. 3312/2019 and 5039/2019, Dated 24.09.2021 for AY 2015-16 (Del.) 7. Orient Craft Ltd. Vs. DCIT, ITA Nos.3313/2019 and 5040/2019, dated 24.09.2021 for AY 2016-17 (Del.) 8. Sinhgad Technical Education Society Vs. ACIT (2011) 140 TTJ 233 (Pune) 9. CIT Vs. Sinhgad Technical Education Society (2015) 378 ITR 84 (Bom.) 10. CIT Vs. Sinhgad Technical Education Society, (2017) 397 ITR 344 (SC) 11. CIT Vs. Kabul Chawla, (2016) 380 ITR 573 (Del.) 12. Pr. CIT Vs. Meeta Gutgutia (2018) 257 Taxman 441 (SC) 13. Pr. CIT & Ors Vs. Meeta Gutgutia Prop. Ferns ‘N’ Petals & Ors. (2017) 395 ITR…

ACIT, CENTRAL CIRCLE-II, GURGAON vs. SANJAY JINDAL, DELHI

In the result, appeals are dismissed

ITA 8511/DEL/2019[2011-12]Status: DisposedITAT Delhi14 Dec 2023AY 2011-12

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

…rient Craft Ltd. Vs. DCIT, ITA Nos. 3312/2019 and 5039/2019, Dated 24.09.2021 for AY 2015-16 (Del.) 7. Orient Craft Ltd. Vs. DCIT, ITA Nos.3313/2019 and 5040/2019, dated 24.09.2021 for AY 2016-17 (Del.) 8. Sinhgad Technical Education Society Vs. ACIT (2011) 140 TTJ 233 (Pune) 9. CIT Vs. Sinhgad Technical Education Society (2015) 378 ITR 84 (Bom.) 10. CIT Vs. Sinhgad Technical Education Society, (2017) 397 ITR 344 (SC) 11. CIT Vs. Kabul Chawla, (2016) 380 ITR 573 (Del.) 12. Pr. CIT Vs. Meeta Gutgutia (2018) 257 Taxman 441 (SC) 13. Pr. CIT & Ors Vs. Meeta Gutgutia Prop. Ferns ‘N’ Petals & Ors. (2017) 395 ITR…

SHREE GOPAL LANDCRAFT P.LTD,NEW DELHI vs. ACIT, CENTRAL CIRCLE-13, NEW DELHI

In the result, the appeals of the assessee are allowed in the manner as indicated above

ITA 1661/DEL/2022[2016-17]Status: DisposedITAT Delhi19 Oct 2023AY 2016-17

Bench: Shri Chandra Mohan Garg & Girish Agrawal

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H K Choudhary, CIT(DR)
Section 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.1657 to 1661 & 1663/Del/2022 Assessment Years: 2011-12 to 2016-17 M/s Shree Gopal Landcraft (P) Ltd. The ACIT, Central Circle-13, New Delhi 512, Surya Kiran Building, K.G Marg, Barakhamba Road, Delhi 110001 vs. PAN AALCS 9634 G (Appellant) (Respondent) For Assessee: Dr. Rakesh Gupta, Adv. Shri Somil Agarwal, Adv. For Revenue : Shri H K Choudhary, CIT(DR) Date of Hearing : 14.09.2023 Date of Pronouncement : 19.10.2023 ORDER PER CHANDRA MOHAN GARG, J.M. ITA…

SHREE GOPAL LANDCRAFT P.LTD,NEW DELHI vs. ACIT, CENTRAL CIRCLE-13, NEW DELHI

In the result, the appeals of the assessee are allowed in the manner as indicated above

ITA 1660/DEL/2022[2015-16]Status: DisposedITAT Delhi19 Oct 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Girish Agrawal

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H K Choudhary, CIT(DR)
Section 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.1657 to 1661 & 1663/Del/2022 Assessment Years: 2011-12 to 2016-17 M/s Shree Gopal Landcraft (P) Ltd. The ACIT, Central Circle-13, New Delhi 512, Surya Kiran Building, K.G Marg, Barakhamba Road, Delhi 110001 vs. PAN AALCS 9634 G (Appellant) (Respondent) For Assessee: Dr. Rakesh Gupta, Adv. Shri Somil Agarwal, Adv. For Revenue : Shri H K Choudhary, CIT(DR) Date of Hearing : 14.09.2023 Date of Pronouncement : 19.10.2023 ORDER PER CHANDRA MOHAN GARG, J.M. ITA…

SHREE GOPAL LANDCRAFT P.LTD,NEW DELHI vs. ACIT, CENTRAL CIRCLE-13, NEW DELHI

In the result, the appeals of the assessee are allowed in the manner as indicated above

ITA 1659/DEL/2022[2013-14]Status: DisposedITAT Delhi19 Oct 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Girish Agrawal

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H K Choudhary, CIT(DR)
Section 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.1657 to 1661 & 1663/Del/2022 Assessment Years: 2011-12 to 2016-17 M/s Shree Gopal Landcraft (P) Ltd. The ACIT, Central Circle-13, New Delhi 512, Surya Kiran Building, K.G Marg, Barakhamba Road, Delhi 110001 vs. PAN AALCS 9634 G (Appellant) (Respondent) For Assessee: Dr. Rakesh Gupta, Adv. Shri Somil Agarwal, Adv. For Revenue : Shri H K Choudhary, CIT(DR) Date of Hearing : 14.09.2023 Date of Pronouncement : 19.10.2023 ORDER PER CHANDRA MOHAN GARG, J.M. ITA…

SHREE GOPAL LANDCRAFT (P) LTD.,DELHI vs. ACIT, CENTRAL CIRCLE-13, NEW DELHI

In the result, the appeals of the assessee are allowed in the manner as indicated above

ITA 1658/DEL/2022[2012-13]Status: DisposedITAT Delhi19 Oct 2023AY 2012-13

Bench: Shri Chandra Mohan Garg & Girish Agrawal

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H K Choudhary, CIT(DR)
Section 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.1657 to 1661 & 1663/Del/2022 Assessment Years: 2011-12 to 2016-17 M/s Shree Gopal Landcraft (P) Ltd. The ACIT, Central Circle-13, New Delhi 512, Surya Kiran Building, K.G Marg, Barakhamba Road, Delhi 110001 vs. PAN AALCS 9634 G (Appellant) (Respondent) For Assessee: Dr. Rakesh Gupta, Adv. Shri Somil Agarwal, Adv. For Revenue : Shri H K Choudhary, CIT(DR) Date of Hearing : 14.09.2023 Date of Pronouncement : 19.10.2023 ORDER PER CHANDRA MOHAN GARG, J.M. ITA…

SHREE GOPAL LANDCRAFT (P) LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE-13, NEW DELHI

In the result, the appeals of the assessee are allowed in the manner as indicated above

ITA 1657/DEL/2022[2011-12]Status: DisposedITAT Delhi19 Oct 2023AY 2011-12

Bench: Shri Chandra Mohan Garg & Girish Agrawal

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H K Choudhary, CIT(DR)
Section 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.1657 to 1661 & 1663/Del/2022 Assessment Years: 2011-12 to 2016-17 M/s Shree Gopal Landcraft (P) Ltd. The ACIT, Central Circle-13, New Delhi 512, Surya Kiran Building, K.G Marg, Barakhamba Road, Delhi 110001 vs. PAN AALCS 9634 G (Appellant) (Respondent) For Assessee: Dr. Rakesh Gupta, Adv. Shri Somil Agarwal, Adv. For Revenue : Shri H K Choudhary, CIT(DR) Date of Hearing : 14.09.2023 Date of Pronouncement : 19.10.2023 ORDER PER CHANDRA MOHAN GARG, J.M. ITA…

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