Sinhgad Technical Education Society v. ACIT

140 TTJ 233Income Tax Appellate Tribunal2011#3071 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 366,005 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, Noida vs. Brys Resorts Pvt. Ltd., Noida

In the result, the cross objections filed by the assessee are allowed and the appeals filed by the Revenue are dismissed as infructuous

ITA 1039/DEL/2022[2013-14]Status: DisposedITAT Delhi28 Aug 2023AY 2013-14

Bench: SHRI SHAMIM YAHYA (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 153CSection 234BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘H’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1038 & 1039/Del./2022 (ASSESSMENT YEARS : 2012-13 & 2013-14) ACIT, Central Circle 2, vs. Brys Resorts Pvt. Ltd., Noida. H-1, Pearl Gateway Tower, Sector 44, Noida – 201 301 (Uttar Pradesh). (PAN : AACCH5468C) CO Nos.35 & 36/Del/2023 (in ITA Nos.1038 & 1039/Del./2022) (ASSESSMENT YEARS : 2012-13 & 2013-14) Brys Resorts Pvt. Ltd., vs. ACIT, Central Circle 2, H-1, Pearl Gateway Tower, Noida. Sector 44, Noida – 201 301 (Uttar Pradesh). (PAN : AACCH5468C) (APPELLANT)…

ACIT, Central Circle-2, Noida vs. Brys Resorts Pvt. Ltd., Noida

In the result, the cross objections filed by the assessee are allowed and the appeals filed by the Revenue are dismissed as infructuous

ITA 1038/DEL/2022[2012-13]Status: DisposedITAT Delhi28 Aug 2023AY 2012-13

Bench: SHRI SHAMIM YAHYA (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 153CSection 234BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘H’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1038 & 1039/Del./2022 (ASSESSMENT YEARS : 2012-13 & 2013-14) ACIT, Central Circle 2, vs. Brys Resorts Pvt. Ltd., Noida. H-1, Pearl Gateway Tower, Sector 44, Noida – 201 301 (Uttar Pradesh). (PAN : AACCH5468C) CO Nos.35 & 36/Del/2023 (in ITA Nos.1038 & 1039/Del./2022) (ASSESSMENT YEARS : 2012-13 & 2013-14) Brys Resorts Pvt. Ltd., vs. ACIT, Central Circle 2, H-1, Pearl Gateway Tower, Noida. Sector 44, Noida – 201 301 (Uttar Pradesh). (PAN : AACCH5468C) (APPELLANT)…

Dy. C.I.T. Central Cir.-2(2), Nagpur vs. Smt. Anju A. Saraf, Nagpur

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 512/NAG/2016[2009-10]Status: DisposedITAT Nagpur25 Jul 2022AY 2009-10

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRISANDEEPGOSAIN, JUDICIAL MEMBER AND SHRIARUNKHODPIA, ACCOUNTANT MEMBER ITAno.436/Nag./2016 ITAno.437/Nag./2016 (Assessment Year : 2005–06) (Assessment Year : 2006–07) ITAno.511/Nag./2016 ITAno.512/Nag./2016 (Assessment Year : 2008–09) (Assessment Year : 2009–10 ITAno.438/Nag./2016 (Assessment Year : 2010–11) Dy. Commissioner of Income Tax Central Circle–2(2), Aayakar Bhawan ..………. Appellant Civil Lines, Nagpur 440 001 v/s Smt. Anju Saraf Flat no.C–2, Yogeshwar Ganga ..………. Respondent Apartments, Ramdaspeth, Nagpur 440 012 PAN – AETPS5421E C…

Dy. C.I.T. Central Cir.-2(2), Nagpur vs. Smt. Anju A. Saraf, Nagpur

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 511/NAG/2016[2008-09]Status: DisposedITAT Nagpur25 Jul 2022AY 2008-09

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRISANDEEPGOSAIN, JUDICIAL MEMBER AND SHRIARUNKHODPIA, ACCOUNTANT MEMBER ITAno.436/Nag./2016 ITAno.437/Nag./2016 (Assessment Year : 2005–06) (Assessment Year : 2006–07) ITAno.511/Nag./2016 ITAno.512/Nag./2016 (Assessment Year : 2008–09) (Assessment Year : 2009–10 ITAno.438/Nag./2016 (Assessment Year : 2010–11) Dy. Commissioner of Income Tax Central Circle–2(2), Aayakar Bhawan ..………. Appellant Civil Lines, Nagpur 440 001 v/s Smt. Anju Saraf Flat no.C–2, Yogeshwar Ganga ..………. Respondent Apartments, Ramdaspeth, Nagpur 440 012 PAN – AETPS5421E C…

Smt. Anju Saraf, Nagpur vs. A, C.I.T Cent Cir. 2(2), Nagpur

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 499/NAG/2016[2009-10]Status: DisposedITAT Nagpur25 Jul 2022AY 2009-10

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRISANDEEPGOSAIN, JUDICIAL MEMBER AND SHRIARUNKHODPIA, ACCOUNTANT MEMBER ITAno.436/Nag./2016 ITAno.437/Nag./2016 (Assessment Year : 2005–06) (Assessment Year : 2006–07) ITAno.511/Nag./2016 ITAno.512/Nag./2016 (Assessment Year : 2008–09) (Assessment Year : 2009–10 ITAno.438/Nag./2016 (Assessment Year : 2010–11) Dy. Commissioner of Income Tax Central Circle–2(2), Aayakar Bhawan ..………. Appellant Civil Lines, Nagpur 440 001 v/s Smt. Anju Saraf Flat no.C–2, Yogeshwar Ganga ..………. Respondent Apartments, Ramdaspeth, Nagpur 440 012 PAN – AETPS5421E C…

Smt. Anju Saraf, Nagpur vs. A, C.I.T Cent Cir. 2(2), Nagpur

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 498/NAG/2016[2007-08]Status: DisposedITAT Nagpur25 Jul 2022AY 2007-08

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRISANDEEPGOSAIN, JUDICIAL MEMBER AND SHRIARUNKHODPIA, ACCOUNTANT MEMBER ITAno.436/Nag./2016 ITAno.437/Nag./2016 (Assessment Year : 2005–06) (Assessment Year : 2006–07) ITAno.511/Nag./2016 ITAno.512/Nag./2016 (Assessment Year : 2008–09) (Assessment Year : 2009–10 ITAno.438/Nag./2016 (Assessment Year : 2010–11) Dy. Commissioner of Income Tax Central Circle–2(2), Aayakar Bhawan ..………. Appellant Civil Lines, Nagpur 440 001 v/s Smt. Anju Saraf Flat no.C–2, Yogeshwar Ganga ..………. Respondent Apartments, Ramdaspeth, Nagpur 440 012 PAN – AETPS5421E C…

Dy. C.I.T. Central Cir.-2(2), Nagpur vs. Smt. Anju Saraf, Nagpur

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 438/NAG/2016[2010-11]Status: DisposedITAT Nagpur25 Jul 2022AY 2010-11

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRISANDEEPGOSAIN, JUDICIAL MEMBER AND SHRIARUNKHODPIA, ACCOUNTANT MEMBER ITAno.436/Nag./2016 ITAno.437/Nag./2016 (Assessment Year : 2005–06) (Assessment Year : 2006–07) ITAno.511/Nag./2016 ITAno.512/Nag./2016 (Assessment Year : 2008–09) (Assessment Year : 2009–10 ITAno.438/Nag./2016 (Assessment Year : 2010–11) Dy. Commissioner of Income Tax Central Circle–2(2), Aayakar Bhawan ..………. Appellant Civil Lines, Nagpur 440 001 v/s Smt. Anju Saraf Flat no.C–2, Yogeshwar Ganga ..………. Respondent Apartments, Ramdaspeth, Nagpur 440 012 PAN – AETPS5421E C…

Dy. C.I.T. Central Cir.-2(2), Nagpur vs. Smt. Anju Saraf, Nagpur

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 436/NAG/2016[2005-06]Status: DisposedITAT Nagpur25 Jul 2022AY 2005-06

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe
Section 143(3)Section 147Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRISANDEEPGOSAIN, JUDICIAL MEMBER AND SHRIARUNKHODPIA, ACCOUNTANT MEMBER ITAno.436/Nag./2016 ITAno.437/Nag./2016 (Assessment Year : 2005–06) (Assessment Year : 2006–07) ITAno.511/Nag./2016 ITAno.512/Nag./2016 (Assessment Year : 2008–09) (Assessment Year : 2009–10 ITAno.438/Nag./2016 (Assessment Year : 2010–11) Dy. Commissioner of Income Tax Central Circle–2(2), Aayakar Bhawan ..………. Appellant Civil Lines, Nagpur 440 001 v/s Smt. Anju Saraf Flat no.C–2, Yogeshwar Ganga ..………. Respondent Apartments, Ramdaspeth, Nagpur 440 012 PAN – AETPS5421E C…

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)

…against assessee when there was no incriminating document or evidence discovered during search of third party under section 132 e) In the case of CIT v Sinhgad Technical Education Society [supra) has approved SinhgadTechnical Education Society v ACIT (2011) 140 TTJ 233(Pune)(Trib.) wherein it has been held that loose papers found and seized from residence of President of assessee, an educational institution, indicating some 'on money' receipt during admission process did not establish co-relation document-wise with assessment years in question, notice issued under section 153C to assessee was invalid. Hence, in…

DCIT, New Delhi vs. M/S. M.N. Securities Pvt. Ltd., New Delhi

In the result, the appeals of the department are dismissed

ITA 3833/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Feb 2018AY 2006-07

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 3832/Del/2014 : Asstt. Year : 2005-06 Ita No. 3833/Del/2014 : Asstt. Year : 2006-07 Asstt. Commissioner Of Income Vs M/S M. N. Securities Pvt. Ltd., 8Th Floor, Statesman House, Tax, Central Circle-19, New Delhi Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aadcm0102D Assessee By : Sh. Shashi Tulsiyan, Adv. Revenue By : Smt. Shefali Swroop, Cit Dr Date Of Hearing : 06.02.2018 Date Of Pronouncement : 27.02.2018 Order Per N. K. Saini, Am: These Two Appeals By The Department Are Directed Against The Separate Orders Each Dated 25.04.2014 Of Ld. Cit(A)-Xii, New Delhi.

For Appellant: Sh. Shashi Tulsiyan, AdvFor Respondent: Smt. Shefali Swroop, CIT DR
Section 132Section 142(1)Section 143(3)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Ms. Suchitra Kamble, JM ITA No. 3832/Del/2014 : Asstt. Year : 2005-06 ITA No. 3833/Del/2014 : Asstt. Year : 2006-07 Asstt. Commissioner of Income Vs M/s M. N. Securities Pvt. Ltd., 8th Floor, Statesman House, Tax, Central Circle-19, New Delhi Barakhamba Road, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AADCM0102D Assessee by : Sh. Shashi Tulsiyan, Adv. Revenue by : Smt. Shefali Swroop, CIT DR Date of Hearing : 06.02.2018 Date of Pronouncement : 27.02.2018 ORDER Per N. K. Saini, AM: These two appeals by the d…

DCIT, New Delhi vs. M/S. M.N. Securities Pvt. Ltd., New Delhi

In the result, the appeals of the department are dismissed

ITA 3832/DEL/2014[2005-06]Status: DisposedITAT Delhi27 Feb 2018AY 2005-06

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 3832/Del/2014 : Asstt. Year : 2005-06 Ita No. 3833/Del/2014 : Asstt. Year : 2006-07 Asstt. Commissioner Of Income Vs M/S M. N. Securities Pvt. Ltd., 8Th Floor, Statesman House, Tax, Central Circle-19, New Delhi Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aadcm0102D Assessee By : Sh. Shashi Tulsiyan, Adv. Revenue By : Smt. Shefali Swroop, Cit Dr Date Of Hearing : 06.02.2018 Date Of Pronouncement : 27.02.2018 Order Per N. K. Saini, Am: These Two Appeals By The Department Are Directed Against The Separate Orders Each Dated 25.04.2014 Of Ld. Cit(A)-Xii, New Delhi.

For Appellant: Sh. Shashi Tulsiyan, AdvFor Respondent: Smt. Shefali Swroop, CIT DR
Section 132Section 142(1)Section 143(3)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Ms. Suchitra Kamble, JM ITA No. 3832/Del/2014 : Asstt. Year : 2005-06 ITA No. 3833/Del/2014 : Asstt. Year : 2006-07 Asstt. Commissioner of Income Vs M/s M. N. Securities Pvt. Ltd., 8th Floor, Statesman House, Tax, Central Circle-19, New Delhi Barakhamba Road, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AADCM0102D Assessee by : Sh. Shashi Tulsiyan, Adv. Revenue by : Smt. Shefali Swroop, CIT DR Date of Hearing : 06.02.2018 Date of Pronouncement : 27.02.2018 ORDER Per N. K. Saini, AM: These two appeals by the d…

M/S. Pentagon Builders, Calicut vs. The DCIT, Calicut

In the result, the appeals filed by the assessee for the assessment years 2006-2007 to 2008-2009 are allowed for statistical purposes and appeal filed by the assessee for assessment year 2010-2011 ...

ITA 81/COCH/2016[2010-11]Status: DisposedITAT Cochin11 Dec 2017AY 2010-11

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

For Appellant: Sri. G.Surendranatha RaoFor Respondent: Sri. A.Dhanaraj, Sr.DR
Section 1Section 143(2)Section 143(3)Section 153CSection 194CSection 40Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K, JM & Shri Manjunatha G, AM ITA No.78/Coch/2016 : Asst.Year 2006-2007 ITA No.79/Coch/2016 : Asst.Year 2007-2008 ITA No.80/Coch/2016 : Asst.Year 2008-2009 ITA No.81/Coch/2016 : Asst.Year 2010-2011 M/s.Pentagon Builders Dy.Commissioner of 968, N, M.N.S.Avenue Vs. Income-tax P.T.Usha Road, Central Circle – 2 Calicut – 673 001. Kozhikode. PAN : AAIFP7272M. (Appellant) (Respondent) Appellant by : Sri. G.Surendranatha Rao Respondent by : Sri. A.Dhanaraj, Sr.DR Date of Pronouncement : 11.12.2017 Date of Hearing : 11.12.2017 O R D…

M/S. Pentagon Builders, Calicut vs. The DCIT, Calicut

In the result, the appeals filed by the assessee for the assessment years 2006-2007 to 2008-2009 are allowed for statistical purposes and appeal filed by the assessee for assessment year 2010-2011 ...

ITA 80/COCH/2016[2007-08]Status: DisposedITAT Cochin11 Dec 2017AY 2007-08

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

For Appellant: Sri. G.Surendranatha RaoFor Respondent: Sri. A.Dhanaraj, Sr.DR
Section 1Section 143(2)Section 143(3)Section 153CSection 194CSection 40Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K, JM & Shri Manjunatha G, AM ITA No.78/Coch/2016 : Asst.Year 2006-2007 ITA No.79/Coch/2016 : Asst.Year 2007-2008 ITA No.80/Coch/2016 : Asst.Year 2008-2009 ITA No.81/Coch/2016 : Asst.Year 2010-2011 M/s.Pentagon Builders Dy.Commissioner of 968, N, M.N.S.Avenue Vs. Income-tax P.T.Usha Road, Central Circle – 2 Calicut – 673 001. Kozhikode. PAN : AAIFP7272M. (Appellant) (Respondent) Appellant by : Sri. G.Surendranatha Rao Respondent by : Sri. A.Dhanaraj, Sr.DR Date of Pronouncement : 11.12.2017 Date of Hearing : 11.12.2017 O R D…

M/S. Pentagon Builders, Calicut vs. The DCIT, Calicut

In the result, the appeals filed by the assessee for the assessment years 2006-2007 to 2008-2009 are allowed for statistical purposes and appeal filed by the assessee for assessment year 2010-2011 ...

ITA 79/COCH/2016[2008-09]Status: DisposedITAT Cochin11 Dec 2017AY 2008-09

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

For Appellant: Sri. G.Surendranatha RaoFor Respondent: Sri. A.Dhanaraj, Sr.DR
Section 1Section 143(2)Section 143(3)Section 153CSection 194CSection 40Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K, JM & Shri Manjunatha G, AM ITA No.78/Coch/2016 : Asst.Year 2006-2007 ITA No.79/Coch/2016 : Asst.Year 2007-2008 ITA No.80/Coch/2016 : Asst.Year 2008-2009 ITA No.81/Coch/2016 : Asst.Year 2010-2011 M/s.Pentagon Builders Dy.Commissioner of 968, N, M.N.S.Avenue Vs. Income-tax P.T.Usha Road, Central Circle – 2 Calicut – 673 001. Kozhikode. PAN : AAIFP7272M. (Appellant) (Respondent) Appellant by : Sri. G.Surendranatha Rao Respondent by : Sri. A.Dhanaraj, Sr.DR Date of Pronouncement : 11.12.2017 Date of Hearing : 11.12.2017 O R D…

Prakash P. Mali, Mumbai vs. DCIT Cent. Cir. 4(4), Range -4, Mumbai

The appeal of the assessee is allowed and the ld

ITA 2181/MUM/2016[2004-05]Status: DisposedITAT Mumbai11 Apr 2017AY 2004-05

Bench: Shri Joginder Singh & Shri Rajendra

Section 132Section 133Section 143(3)Section 153CSection 271(1)(c)Section 88

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ए, मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI "ी जोिग"दर "सह, "याियक सद"य एवं "ी राजे"", लेखा सद"य, के सम" । Before Shri Joginder Singh, Judicial Member and Shri Rajendra, Accountant Member ITA NOs.2181 to 2183/Mum/2016 Assessment Years-2004-05 to 2006-07 Prakash P. Mali, DCIT, OSD-1, Prop. Of M/s Junction, 33, Central Range-7, Now बनाम/ Ashish Industrial Estate, DCIT, Vs. Gokhale Road (S), Dadar Central Circle-4(4), Range-4, (West), Mumbai-400025 19th Floor, Air India Building, Nariman Point, Mumbai PAN No.ADSPM1174C ("नधा"रती /Assessee) (राज"व /Reve…

Smt. Ranjana Garg, New Delhi vs. DCIT, New Delhi

In the result, the CO of the assessee is allowed and

ITA 2083/DEL/2012[2004-05]Status: DisposedITAT Delhi19 Oct 2016AY 2004-05

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaranjana Garg, Vs Dcit 141, Sunder Nagar, Central Circle 12, New Delhi. Jhandewalan Aanpg3625Q Extn., New Delhi. Ranjana Garg, Vs Dcit 141, Sunder Nagar, Central Circle 12, New Delhi. Jhandewalan Aanpg3625Q Extn., New Delhi. Acit Vs Amita Garg, Central Circle 12, G-15, Maharani Bagh, New Delhi. New Delhi. Aadpg0990L Acit Vs Amita Garg, Central Circle 12, G-15, Maharani Bagh, New Delhi. New Delhi. Aadpg0990L

Section 153A

…. ACIT vs. Pratibha Industries Ltd. 23 ITR 766 (Trib) (Mum) iv. MGF Automobiles Ltd. vs. ACIT ITA No. 4212 and 4213/Del/11 dated 28.6.2013 v. Bharati Vidyapeeth vs. ACIT ITA No. 917- 922/PN/2010 dated 28.4.2011 vi. Sinhgad Technical Education Society vs. ACIT 140 TTJ 233 (Pune) vii. ACIT vs. Shri Manoj Narain Aggarwal ITA No(s). 5518 to 5524/Del/12 A.Ys. 03-04 to 09-10 dated 30.01.2014 viii. M/s Marigold Merchandise P. Ltd. vs. DCIT ITA Nos. 2666 & 2667/Del/2013 A.Ys. 08-09 and 07-08 dated 27.12.2013 ix. ACIT vs. Pradeep Kumar Kumra ITA No. 4016/Del/2011 A.Y. 02-03 dated 7.11.2013 x. CIT vs. Smt. Shaila Agarwal 3…

Samarthmal P. Mali, Mumbai vs. Asst CIT (OSD I) Cen RG 7, Mumbai

In the result, all the five appeals of the assessee are partly allowed

ITA 1730/MUM/2013[2007-08]Status: DisposedITAT Mumbai14 Jan 2016AY 2007-08

Bench: Shri D. Karunakara Rao & Shri Amarjit Singhi.T.A. No.1730/M/2013 (Assessment Year: 2007-2008) फनाभ/ Mr. Samrathmal P. Mali, Acit (Osd-I), 27, 2Nd Floor, Mantri Corner Central Range 7, Vs. Bldg., Opp. Swaraj Restaurant, 413, Aayakar Bhavan, Phadke Chowk, Gokhale Road, Maharshi Karve Road, Dadar (W), Mumbai – 400 025. Mumbai – 400 020. स्थामी रेखा सं./ Pan : Aahpm6079Q (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent)

For Appellant: Shri Girish DaveFor Respondent: Shri A.K. Jha, CIT-DR
Section 132Section 132(4)Section 153Section 234A

…(SB); (iii) Spacewood Furnishers Pvt Ltd Ors vs. DGIT & Ors. [340 ITR 393 (Bom)] (iv) Shri Govind Agarwal v. ACIT being ITA No: 3389/Mum/2011 dated 10.01.2014; (v) SKS Ispat and Power Limited vs. DCIT l (vi) Sinhgad Technical Education Society vs. ACIT [2011] 140 TTJ 233 and others. 10. On the other hand, Ld DR relied on the order of the AO and the CIT (A). Further, on the legal propositions, Ld DR has nothing to controvert except relying on the decisions of the Revenue Authorities. He further mentioned that the event of survey action is unsustainable as the issue of notice u/s 153C is based on the conditions sp…

ACIT, New Delhi vs. Smt. Divya Jain, New Delhi

In the result, the Appeal of the Revenue Dismissed and Cross

ITA 4315/DEL/2011[2007-08]Status: DisposedITAT Delhi09 Oct 2015AY 2007-08

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Md. Mohsin Alam, CIT(DR)
Section 143(2)Section 153ASection 153C

…ITA NO. 4315/Del/2011 & CO No. 355/Del/2011 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. No. 4315/Del/2011 A.Y. : 2007-08 ACIT, Central Circle-03, VS. Smt. Divya Jain, Room No. 355, 3rd floor, C-215, Vivek Vihar, Delhi Jhnadewalan Extension, (PAN: AECPJ4086M) New Delhi – 110 055 (APPELLANT) (RESPONDENT) AND C.O. No. 355/Del/2011 (In ITA No. 4315/Del/2011) A.Y. : 2007-08 Smt. Divya Jain, Vs. ACIT, Central Circle-03, 3rd C-215, Vivek Vihar, Delhi Room No. 355, floor, (PAN: AECPJ4086M) Jhnadewalan Extension, New…