Ashok Chadha v. ITO

327 ITR 399Reported decision2010#10525 most cited

What is Ashok Chadha v. ITO authority for?

An assessment under Section 153A cannot be finalized without issuing a notice under Section 143(2). A statement made during a Section 133A survey does not, on its own, form the sole basis for an assessment.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2025.

Also referred to as

Ashok Chadha v. ITO · 327 ITR 399 · Section 143(2) · Section 153A · Section 133A · survey statement · notice · assessment procedure · Delhi High Court

Sections most often in play

Section 133ASection 143(3)Section 250Section 4Section 5Section 9

Issues it is cited on

section 133(a)section 153b(1)(a)time barred assessmentsection 148(1)section 153(1)(a)bona fide mistakesection 90asection 153b(1)section 153(4)section 292bbsection 158bcstatement under section 132(4)

Judgments citing Ashok Chadha v. ITO

Manoj Kumar Khubani, Barmer vs. Dc Cen Cir 2 Jdh, Jodhpur

In the result, stands ALLOWED

ITA 376/JODH/2023[2018-19]Status: DisposedITAT Jodhpur24 Jun 2025AY 2018-19

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

Section 143(3)Section 250

…Jaipur in the case of Jai Singh Yadavvs. ACIT in ITA No.125/JPR/2022 dated 15/06/2022  CIT v. Dhingra Metal Works [2011] 196 Taxman 488/9 taxmann.com 83,(Del.)  ITO v. Vijay Kumar Kesar [2010] 327 ITR 497 (Chhattisgarh)  CIT v. Diplast Plastics Ltd. [2010] 327 ITR 399/186 Taxman 317 (Punj. & Har.). wherein it has been held that it is not permissible under law to make assessment of tax solely on the basis of the statement made on oath by an assessee, before the income tax authority during the survey proceedings under Section 133A of the Act. 1.6 The Hon’ble Kerala High Court in Paul Mathew & Sons vs. CIT (2003…

M/S. Simtools Pvt. Ltd., Mumbai vs. DCIT, Central Circle-7(3) ( Earstwhile DCIT- Cent. Cir-42), Mumbai

The appeal are allowed

ITA 1573/MUM/2020[2010-11]Status: DisposedITAT Mumbai12 Dec 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Dcit, Central Circle 7(3), M/S Simtools Pvt. Ltd. Mumbai (Erstwhile Dcit- 412, Floor-4, 17G, Central Circle – 42) Vardhaman Chamber, Room No. 655, 6Th Floor, Cawasji Patel Road, Vs. Aaykar Bhavan, Horniman Circle, Fort, Maharshi Karve Road, Mumbai-400 001 Mumbai-400 020 (Appellant) (Respondent) Pan No. Aaecs1757M Assessee By : Shri Vijay Mehta Revenue By : Shri Sanjeev Kashyap, Cit Dr. Date Of Hearing: 10.10.2022 Date Of Pronouncement: 12.12.2022

For Appellant: Shri Vijay MehtaFor Respondent: Shri Sanjeev Kashyap, CIT DR
Section 132Section 143(2)Section 153ASection 153CSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM DCIT, Central Circle 7(3), M/s Simtools Pvt. Ltd. Mumbai (Erstwhile DCIT- 412, Floor-4, 17G, Central Circle – 42) Vardhaman Chamber, Room No. 655, 6th Floor, Cawasji Patel Road, Vs. Aaykar Bhavan, Horniman Circle, Fort, Maharshi Karve Road, Mumbai-400 001 Mumbai-400 020 (Appellant) (Respondent) PAN No. AAECS1757M Assessee by : Shri Vijay Mehta Revenue by : Shri Sanjeev Kashyap, CIT DR. Date of hearing: 10.10.2022 Date of pronouncement: 12.12.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01.…

Parminder Singh Kalra, New Delhi vs. ACIT, Central Circle-14, New Delhi

ITA 6702/DEL/2017[2007-08]Status: DisposedITAT Delhi15 Jun 2021AY 2007-08

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…As regards the non-issuance of notice u/s 143(2), the AO in the remand report stated that is not mandatory to issue notice u/s 143(2) for finalizing assessment u/s 153A in view of the judgment of the Hon’ble Delhi High Court in the case of Ashok Chadha Vs ITO 327 ITR 399. iii. On the issue of time limit for completion of assessment, the AO stated that this contention has already been rejected during the course of assessment. The first reference for complete information by the competent authority was made on 21.02.2012 and till the date of passing the assessment order i.e. on 09.03.2015, information was not receiv…

Parminder Singh Kalra, New Delhi vs. ACIT, Central Circle-14, New Delhi

ITA 6701/DEL/2017[2006-07]Status: DisposedITAT Delhi15 Jun 2021AY 2006-07

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…As regards the non-issuance of notice u/s 143(2), the AO in the remand report stated that is not mandatory to issue notice u/s 143(2) for finalizing assessment u/s 153A in view of the judgment of the Hon’ble Delhi High Court in the case of Ashok Chadha Vs ITO 327 ITR 399. iii. On the issue of time limit for completion of assessment, the AO stated that this contention has already been rejected during the course of assessment. The first reference for complete information by the competent authority was made on 21.02.2012 and till the date of passing the assessment order i.e. on 09.03.2015, information was not receiv…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5334/DEL/2016[2011-12]Status: DisposedITAT Delhi15 Jun 2021AY 2011-12

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…As regards the non-issuance of notice u/s 143(2), the AO in the remand report stated that is not mandatory to issue notice u/s 143(2) for finalizing assessment u/s 153A in view of the judgment of the Hon’ble Delhi High Court in the case of Ashok Chadha Vs ITO 327 ITR 399. iii. On the issue of time limit for completion of assessment, the AO stated that this contention has already been rejected during the course of assessment. The first reference for complete information by the competent authority was made on 21.02.2012 and till the date of passing the assessment order i.e. on 09.03.2015, information was not receiv…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5333/DEL/2016[2010-11]Status: DisposedITAT Delhi15 Jun 2021AY 2010-11

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…As regards the non-issuance of notice u/s 143(2), the AO in the remand report stated that is not mandatory to issue notice u/s 143(2) for finalizing assessment u/s 153A in view of the judgment of the Hon’ble Delhi High Court in the case of Ashok Chadha Vs ITO 327 ITR 399. iii. On the issue of time limit for completion of assessment, the AO stated that this contention has already been rejected during the course of assessment. The first reference for complete information by the competent authority was made on 21.02.2012 and till the date of passing the assessment order i.e. on 09.03.2015, information was not receiv…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5332/DEL/2016[2009-10]Status: DisposedITAT Delhi15 Jun 2021AY 2009-10

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…As regards the non-issuance of notice u/s 143(2), the AO in the remand report stated that is not mandatory to issue notice u/s 143(2) for finalizing assessment u/s 153A in view of the judgment of the Hon’ble Delhi High Court in the case of Ashok Chadha Vs ITO 327 ITR 399. iii. On the issue of time limit for completion of assessment, the AO stated that this contention has already been rejected during the course of assessment. The first reference for complete information by the competent authority was made on 21.02.2012 and till the date of passing the assessment order i.e. on 09.03.2015, information was not receiv…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5330/DEL/2016[2007-08]Status: DisposedITAT Delhi15 Jun 2021AY 2007-08

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…As regards the non-issuance of notice u/s 143(2), the AO in the remand report stated that is not mandatory to issue notice u/s 143(2) for finalizing assessment u/s 153A in view of the judgment of the Hon’ble Delhi High Court in the case of Ashok Chadha Vs ITO 327 ITR 399. iii. On the issue of time limit for completion of assessment, the AO stated that this contention has already been rejected during the course of assessment. The first reference for complete information by the competent authority was made on 21.02.2012 and till the date of passing the assessment order i.e. on 09.03.2015, information was not receiv…

Paraminder Singh Kalra, New Delhi vs. ACIT, New Delhi

ITA 4576/DEL/2016[2007-08]Status: DisposedITAT Delhi15 Jun 2021AY 2007-08

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…As regards the non-issuance of notice u/s 143(2), the AO in the remand report stated that is not mandatory to issue notice u/s 143(2) for finalizing assessment u/s 153A in view of the judgment of the Hon’ble Delhi High Court in the case of Ashok Chadha Vs ITO 327 ITR 399. iii. On the issue of time limit for completion of assessment, the AO stated that this contention has already been rejected during the course of assessment. The first reference for complete information by the competent authority was made on 21.02.2012 and till the date of passing the assessment order i.e. on 09.03.2015, information was not receiv…

Paraminder Singh Kalra, New Delhi vs. ACIT, New Delhi

ITA 4575/DEL/2016[2006-07]Status: DisposedITAT Delhi15 Jun 2021AY 2006-07

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…As regards the non-issuance of notice u/s 143(2), the AO in the remand report stated that is not mandatory to issue notice u/s 143(2) for finalizing assessment u/s 153A in view of the judgment of the Hon’ble Delhi High Court in the case of Ashok Chadha Vs ITO 327 ITR 399. iii. On the issue of time limit for completion of assessment, the AO stated that this contention has already been rejected during the course of assessment. The first reference for complete information by the competent authority was made on 21.02.2012 and till the date of passing the assessment order i.e. on 09.03.2015, information was not receiv…

Ashok Chadha v. ITO (327 ITR 399) — Cited in 10 Judgments | BharatTax