(1) CIT v. Kabul Chawala

408 ITR 170High Court2018#5288 most cited

What is (1) CIT v. Kabul Chawala authority for?

In proceedings initiated under Section 153A of the Income Tax Act, no addition can be made in the absence of incriminating material found during the search.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Also referred to as

CIT v. Kabul Chawla · Section 153A · search assessment · incriminating material · no addition without evidence · income tax assessment · Delhi High Court

Sections most often in play

Section 153ASection 143(3)Section 147Section 148Section 234BSection 132(4)Section 234DSection 69B

Issues it is cited on

abatement of assessmentsection 153a proceedingsthird party informationsection 32(1)(iia)section 158bdclarificatory amendmentsection 140section 148(2)section 234dstatement under section 132(4)assistant directoradditional depreciation

Judgments citing (1) CIT v. Kabul Chawala

TARUN MURADIA,UDAIPUR vs. DCIT CENTRAL CIRCLE-1 UDAIPUR, UDAIPUR

In the result, the appeal filed by the assessee is partly allowed

ITA 848/JODH/2024[2018-19]Status: DisposedITAT Jodhpur23 Jun 2025AY 2018-19

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 132aSection 132tSection 143(2)Section 153ASection 234ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR. BEFORE: DR. MITHA LAL MEENA, ACCOUNTANT MEMBER & DR. S. SEETHALAKSHMI, JUDICIAL MEMBER I.T.A. No. 848/Jodh/2024 Assessment Year: 2018-19 Tarun Muradia Vs. The DCIT 1, Kesar Kunj, New Bhupalpura Central Circle-1, Udaipur Udaipur PAN No.: ABQPM3342Q Appellant Respondent Appellant by Sh. Shrawan Kumar Gupta, Adv. Respondent by Sh. Sanjay Dhariwal, CIT-DR 07/05/2025 Date of Hearing Date of Pronouncement 23/06/2025 ORDER PER: DR. S. SEETHALAKSHMI, J.M. This is an appeal filed by the assessee against the order of ld. CIT (A), Udaipur-2, dated 23.10.2024…

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

ITA 706/JODH/2024[2013-14]Status: DisposedITAT Jodhpur26 May 2025AY 2013-14
Section 132Section 145(3)Section 153ASection 234ASection 250

…{"clean_text": "Ashiana Buildprop Pvt. Ltd., Udaipur.\n\nIN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR.\nBEFORE: DR. MITHA LAL MEENA, ACCOUNTANT MEMBER &\nDR. S. SEETHALAKSHMI, JUDICIAL MEMBER\nI.T.A. No. 706 to 709/Jodh/2024\n Assessment Year: 2013-14 to 2016-17\nAshiana Buildprop Pvt. Ltd.,\n17, Naya Marg Court Circle,\nUdaipur.\nPAN No. AAHCA7939G\nAppellant\nVs.\nThe DCIT,\nCentral Circle-1,\nUdaipur.\nRespondent\nAppellant by Shri Shrawan Kumar Gupta, Adv.\nRespondent by Shri Lovish Kumar, CIT-DR\nDate of Hearing 26/03/2025\nDate of Pronouncement 26 /05/2025\nORDER\nPER DR. S. SEETHALAKSHMI, J.…

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

In the result, all the COs by assessee in CO

ITA 790/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…ITA Nos.780 to 785/Bang/2024 & CO Nos.15 to 18/Bang/2024 M/s. Coffee Day Enterprises Ltd., Bangalore ITA Nos.786 to 791/Bang/2024 & CO Nos.19 to 23/Bang/2024 M/s. Coffee Day Global Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.780 to 785/Bang/2024 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2018-19 & 2020-21 respectively M/s. Coffee Day Enterprises Limited DCIT No.23/2, Coffee Day Square Central Circle-1(3) Vs. Vittal Mallya Road Bangalore Bengaluru 560 001 PAN NO : AADCC39…

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BANGALORE

In the result, all the COs by assessee in CO

ITA 785/BANG/2024[2020-21]Status: DisposedITAT Bangalore23 Jul 2024AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…ITA Nos.780 to 785/Bang/2024 & CO Nos.15 to 18/Bang/2024 M/s. Coffee Day Enterprises Ltd., Bangalore ITA Nos.786 to 791/Bang/2024 & CO Nos.19 to 23/Bang/2024 M/s. Coffee Day Global Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.780 to 785/Bang/2024 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2018-19 & 2020-21 respectively M/s. Coffee Day Enterprises Limited DCIT No.23/2, Coffee Day Square Central Circle-1(3) Vs. Vittal Mallya Road Bangalore Bengaluru 560 001 PAN NO : AADCC39…

DEPUTY COMMISSIONER OF INCOME-TAX, , BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BENGALURU

In the result, all the COs by assessee in CO

ITA 783/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…ITA Nos.780 to 785/Bang/2024 & CO Nos.15 to 18/Bang/2024 M/s. Coffee Day Enterprises Ltd., Bangalore ITA Nos.786 to 791/Bang/2024 & CO Nos.19 to 23/Bang/2024 M/s. Coffee Day Global Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.780 to 785/Bang/2024 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2018-19 & 2020-21 respectively M/s. Coffee Day Enterprises Limited DCIT No.23/2, Coffee Day Square Central Circle-1(3) Vs. Vittal Mallya Road Bangalore Bengaluru 560 001 PAN NO : AADCC39…

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BANGALORE vs. COFFEE DAY ENTERPRISES, BENGALURU

In the result, all the COs by assessee in CO

ITA 782/BANG/2024[2016-17]Status: DisposedITAT Bangalore23 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…ITA Nos.780 to 785/Bang/2024 & CO Nos.15 to 18/Bang/2024 M/s. Coffee Day Enterprises Ltd., Bangalore ITA Nos.786 to 791/Bang/2024 & CO Nos.19 to 23/Bang/2024 M/s. Coffee Day Global Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.780 to 785/Bang/2024 Assessment Years: 2011-12, 2015-16, 2016-17, 2017-18, 2018-19 & 2020-21 respectively M/s. Coffee Day Enterprises Limited DCIT No.23/2, Coffee Day Square Central Circle-1(3) Vs. Vittal Mallya Road Bangalore Bengaluru 560 001 PAN NO : AADCC39…

INCOME TAX OFFICER W 1, HASSAN vs. RAMACHANDRA SETTY AND SONS, HASSAN

In the result, appeal of the assessee in ITA

ITA 1166/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…Singh Bawa (2016) 386 ITR 483/(2017) 79 Taxmann.com 398 (Bom) iv) CIT V. Kabul Chawla (2016) 380 ITR 573/234 Taxmann 300/61 Taxmann.com 412. 8. We also rely on the decision of Hon’ble High Court of Delhi in the case of Pr.CIT V. Dharmpal Premchand Ltd (2018) 408 ITR 170 (Delhi), wherein it is held that, in the absence of any incriminating material found during the course of search no addition can be made in a proceedings initiated under the provisions of section 153A of the act.” 12.5.13 The ld. A.R. submitted that the Commissioner of Income Tax (Appeals) rightly deleted the addition of Rs.4,00,00,000/- made by…

INCOME TAX OFFICER, W-1, VIJAYANAGAR vs. RAMACHANDRA SETTY AND SONS, HASSAN

In the result, appeal of the assessee in ITA

ITA 1165/BANG/2023[2015-16]Status: DisposedITAT Bangalore10 Jun 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…Singh Bawa (2016) 386 ITR 483/(2017) 79 Taxmann.com 398 (Bom) iv) CIT V. Kabul Chawla (2016) 380 ITR 573/234 Taxmann 300/61 Taxmann.com 412. 8. We also rely on the decision of Hon’ble High Court of Delhi in the case of Pr.CIT V. Dharmpal Premchand Ltd (2018) 408 ITR 170 (Delhi), wherein it is held that, in the absence of any incriminating material found during the course of search no addition can be made in a proceedings initiated under the provisions of section 153A of the act.” 12.5.13 The ld. A.R. submitted that the Commissioner of Income Tax (Appeals) rightly deleted the addition of Rs.4,00,00,000/- made by…

INCOME TAX OFFICER WARD-1 HASSAN, HASSAN vs. RAMACHANDRA SETTY AND SONGS, HASSAN

In the result, appeal of the assessee in ITA

ITA 1164/BANG/2023[2014-15]Status: DisposedITAT Bangalore10 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…Singh Bawa (2016) 386 ITR 483/(2017) 79 Taxmann.com 398 (Bom) iv) CIT V. Kabul Chawla (2016) 380 ITR 573/234 Taxmann 300/61 Taxmann.com 412. 8. We also rely on the decision of Hon’ble High Court of Delhi in the case of Pr.CIT V. Dharmpal Premchand Ltd (2018) 408 ITR 170 (Delhi), wherein it is held that, in the absence of any incriminating material found during the course of search no addition can be made in a proceedings initiated under the provisions of section 153A of the act.” 12.5.13 The ld. A.R. submitted that the Commissioner of Income Tax (Appeals) rightly deleted the addition of Rs.4,00,00,000/- made by…

INCOME TAX OFFICER, W-1, HASSAN vs. RAMACHANDRA SETTY & SONS, HASSAN

In the result, appeal of the assessee in ITA

ITA 1163/BANG/2023[2013-14]Status: DisposedITAT Bangalore10 Jun 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…Singh Bawa (2016) 386 ITR 483/(2017) 79 Taxmann.com 398 (Bom) iv) CIT V. Kabul Chawla (2016) 380 ITR 573/234 Taxmann 300/61 Taxmann.com 412. 8. We also rely on the decision of Hon’ble High Court of Delhi in the case of Pr.CIT V. Dharmpal Premchand Ltd (2018) 408 ITR 170 (Delhi), wherein it is held that, in the absence of any incriminating material found during the course of search no addition can be made in a proceedings initiated under the provisions of section 153A of the act.” 12.5.13 The ld. A.R. submitted that the Commissioner of Income Tax (Appeals) rightly deleted the addition of Rs.4,00,00,000/- made by…

M/S. S. RAMASHANDRA SETTY & SONS,HASSAN vs. INCOME TAX OFFICER, WARD-1 , HASSAN

In the result, appeal of the assessee in ITA

ITA 1156/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…Singh Bawa (2016) 386 ITR 483/(2017) 79 Taxmann.com 398 (Bom) iv) CIT V. Kabul Chawla (2016) 380 ITR 573/234 Taxmann 300/61 Taxmann.com 412. 8. We also rely on the decision of Hon’ble High Court of Delhi in the case of Pr.CIT V. Dharmpal Premchand Ltd (2018) 408 ITR 170 (Delhi), wherein it is held that, in the absence of any incriminating material found during the course of search no addition can be made in a proceedings initiated under the provisions of section 153A of the act.” 12.5.13 The ld. A.R. submitted that the Commissioner of Income Tax (Appeals) rightly deleted the addition of Rs.4,00,00,000/- made by…

DY.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6(1) , MUMBAI vs. RASHI COMMERCIAL COMPANY, MUMSAI

In the result, both these appeal of the revenue are dismissed

ITA 1960/MUM/2022[2016-17]Status: DisposedITAT Mumbai23 Dec 2022AY 2016-17

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal

For Appellant: Riddhi MishraFor Respondent: Neelkanth Khandelwal
Section 132Section 143(2)Section 143(3)Section 153ASection 153A(1)(a)Section 37(1)Section 69C

…ITA Nos. 1959 &1960/Mum/2022 1 DCIT,CC-6(1) Vs. Rashi Fincorp Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos. 1959 & 1960/Mum/2022 s (A.Ys.2014-15 & 2016-17) Dy. Commissioner of Vs. Rashi Fincorp Limited Income Tax, CC-6(1) 72-A, Mittal Tower, Room No. 1905, 19th Nariman Point, Floor, Air India Building Mumbai – 400 021 Nariman Point, Mumbai – 400021 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AAACJ2576M Appellant .. Respondent Appellant by : Riddhi Mishra Respondent by : Neelkanth Khandelwal Date of Hea…

DY.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6(1) , MUMBAI vs. RASHI FINCORP LIMITED, MUMBAI

In the result, both these appeal of the revenue are dismissed

ITA 1959/MUM/2022[2014-15]Status: DisposedITAT Mumbai23 Dec 2022AY 2014-15

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal

For Appellant: Riddhi MishraFor Respondent: Neelkanth Khandelwal
Section 132Section 143(2)Section 143(3)Section 153ASection 153A(1)(a)Section 37(1)Section 69C

…ITA Nos. 1959 &1960/Mum/2022 1 DCIT,CC-6(1) Vs. Rashi Fincorp Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos. 1959 & 1960/Mum/2022 s (A.Ys.2014-15 & 2016-17) Dy. Commissioner of Vs. Rashi Fincorp Limited Income Tax, CC-6(1) 72-A, Mittal Tower, Room No. 1905, 19th Nariman Point, Floor, Air India Building Mumbai – 400 021 Nariman Point, Mumbai – 400021 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AAACJ2576M Appellant .. Respondent Appellant by : Riddhi Mishra Respondent by : Neelkanth Khandelwal Date of Hea…

PR.COMMISSIONER OF INCOME TAX (CENTRAL)- 3 vs. M/S PGF LTD.

Appeals are dismissed

ITA/530/2019HC Delhi14 Nov 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 132Section 139Section 153ASection 158Section 158B

…he peculiar facts and circumstances of that case and the ratio of Kabul Chawla (supra) has not been diluted: • CIT v. Meeta Gutgutia: [2017] 395 ITR 526 • CIT v. Best Infrastructure (India) (P.) Ltd.: [2017] 397 ITR 82 • CIT v. Dharampal Premchand Ltd: [2018] 408 ITR 170 – request for reference to larger bench rejected by this Court. • CIT v. Anand Kumar Jain (Huf): ITA 23/2021 EFFECT OF JUDGMENT OF THE PUNJAB & HARYANA HIGH COURT AND THE SUPREME COURT? 19. Insofar as the judgment dated 26th July, 2004 of the Punjab & Haryana High Court is concerned, the said judgment is prior to the search. However, the Assessin…

PR.COMMISSIONER OF INCOME TAX (CENTRAL)- 3 vs. M/S PGF LTD.

Appeals are dismissed

ITA/528/2019HC Delhi14 Nov 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 132Section 139Section 153ASection 158Section 158B

…he peculiar facts and circumstances of that case and the ratio of Kabul Chawla (supra) has not been diluted: • CIT v. Meeta Gutgutia: [2017] 395 ITR 526 • CIT v. Best Infrastructure (India) (P.) Ltd.: [2017] 397 ITR 82 • CIT v. Dharampal Premchand Ltd: [2018] 408 ITR 170 – request for reference to larger bench rejected by this Court. • CIT v. Anand Kumar Jain (Huf): ITA 23/2021 EFFECT OF JUDGMENT OF THE PUNJAB & HARYANA HIGH COURT AND THE SUPREME COURT? 19. Insofar as the judgment dated 26th July, 2004 of the Punjab & Haryana High Court is concerned, the said judgment is prior to the search. However, the Assessin…

SHRI KASHMIRA SINGH,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result of ITA no. 272/ASR/2019, all the appeals under consideration filed by the assessee stands allowed

ITA 275/ASR/2019[2011-12]Status: DisposedITAT Amritsar01 Jan 2020AY 2011-12

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 143(1)Section 153Section 153ASection 2(22)(e)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Gurmeet Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AKBPS 8876P] (Appellant) (Respondent) ITA Nos.274 & 275 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Kashmira Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AEWPS 9566D] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna (Ld. CA) Respondent by: Smt. Prabhjot Kaur…

SHRI KASHMIR SINGH,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result of ITA no. 272/ASR/2019, all the appeals under consideration filed by the assessee stands allowed

ITA 274/ASR/2019[2010-11]Status: DisposedITAT Amritsar01 Jan 2020AY 2010-11

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 143(1)Section 153Section 153ASection 2(22)(e)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Gurmeet Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AKBPS 8876P] (Appellant) (Respondent) ITA Nos.274 & 275 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Kashmira Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AEWPS 9566D] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna (Ld. CA) Respondent by: Smt. Prabhjot Kaur…

SHRI GURMEET SINGH,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result of ITA no. 272/ASR/2019, all the appeals under consideration filed by the assessee stands allowed

ITA 273/ASR/2019[2011-12]Status: DisposedITAT Amritsar01 Jan 2020AY 2011-12

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 143(1)Section 153Section 153ASection 2(22)(e)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Gurmeet Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AKBPS 8876P] (Appellant) (Respondent) ITA Nos.274 & 275 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Kashmira Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AEWPS 9566D] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna (Ld. CA) Respondent by: Smt. Prabhjot Kaur…

SHRI GURMEET SINGH,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result of ITA no. 272/ASR/2019, all the appeals under consideration filed by the assessee stands allowed

ITA 272/ASR/2019[2010-11]Status: DisposedITAT Amritsar01 Jan 2020AY 2010-11

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 143(1)Section 153Section 153ASection 2(22)(e)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Gurmeet Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AKBPS 8876P] (Appellant) (Respondent) ITA Nos.274 & 275 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Kashmira Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AEWPS 9566D] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna (Ld. CA) Respondent by: Smt. Prabhjot Kaur…

SMT. MANJU MITTAL,FEROZE PUR CANTT vs. DY. COMMISSIONER OF INCOME VTAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the both the appeals filed by the assessee stands allowed

ITA 193/ASR/2019[2012-13]Status: DisposedITAT Amritsar01 Jan 2020AY 2012-13

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiassessment Year: 2012-13

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT- DR)
Section 132Section 143(1)Section 153Section 153(1)(a)Section 153ASection 2(22)Section 2(22)(e)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER Assessment Year: 2012-13 Smt. Manju Mittal Dy. CIT, H.No. 15-17, Central Circle-1, Street No.4, Vs. Jalandhar. Ferozepur Cantt. [PAN: ABZPM 7157J] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna (Ld. CA) Respondent by: Smt. Prabhjot Kaur (Ld. CIT- DR) Date of hearing: 29.11.2019 Date of pronouncement: 01.01.2020 ORDER PER N.K.CHOUDHRY, JM: This appeal has been preferred by the Assessee/Appellant against the impugned order dated 12.02.2019 passed by the…

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(1) CIT v. Kabul Chawala (408 ITR 170) — Cited in 22 Judgments | BharatTax