Chintels India Ltd. v. DCIT

397 ITR 416High Court2017#1384 most cited
83

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Also referred to as

Chintels India Ltd. v. DCIT · Section 153A · Section 132 · Section 132(4) · search assessment · scope of assessment · incriminating material · abated assessment · completed assessment · Kabul Chawla principle · Meeta Gutgutia · Delhi High Court

Also reported as

84 Taxmann.com 57249 Taxmann 630

Sections most often in play

Section 153ASection 132Section 132(4)Section 115JBSection 37(1)Section 133ASection 143(3)Section 68
Read the full judgment

Issues it is cited on

section 2(19aa)section 153(a)(1)section 158basection 35adcommercial substancesection 113abatement of assessmentnav methodsection 153a proceedingssettlement applicationsection 158bdresulting company

Judgments citing Chintels India Ltd. v. DCIT

Shri Jitendra Virwani, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore

In the result, the appeals by the assessee in ITA Nos

ITA 1215/BANG/2019[2013-14]Status: DisposedITAT Bangalore30 Jul 2021AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

…o non-pending and non-abating. Reliance was placed on the following decisions wherein it was held that if the time limit for issuing notice had expired on the date of search, assessments are not to be treated as pending assessment:- Chintels India Ltd Vs DCIT 397 ITR 416 (Del) DCIT Vs Sarvana Stores 61 ITR(Trib) 20 22. In this connection, it was further submitted that that the decision of the Hon'ble Karnataka High Court in Canara Housing Development Company Vs DCIT 274 CTR 122 as relied on by the CIT(A) is not directly on the issue. The issue there was whether the Commissioner can revise an order of assessment…

Shri Jitendra Virwani, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore

In the result, the appeals by the assessee in ITA Nos

ITA 1214/BANG/2019[2012-13]Status: DisposedITAT Bangalore30 Jul 2021AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

…o non-pending and non-abating. Reliance was placed on the following decisions wherein it was held that if the time limit for issuing notice had expired on the date of search, assessments are not to be treated as pending assessment:- Chintels India Ltd Vs DCIT 397 ITR 416 (Del) DCIT Vs Sarvana Stores 61 ITR(Trib) 20 22. In this connection, it was further submitted that that the decision of the Hon'ble Karnataka High Court in Canara Housing Development Company Vs DCIT 274 CTR 122 as relied on by the CIT(A) is not directly on the issue. The issue there was whether the Commissioner can revise an order of assessment…

Shri Jitendra Virwani, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore

In the result, the appeals by the assessee in ITA Nos

ITA 1213/BANG/2019[2011-12]Status: DisposedITAT Bangalore30 Jul 2021AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

…o non-pending and non-abating. Reliance was placed on the following decisions wherein it was held that if the time limit for issuing notice had expired on the date of search, assessments are not to be treated as pending assessment:- Chintels India Ltd Vs DCIT 397 ITR 416 (Del) DCIT Vs Sarvana Stores 61 ITR(Trib) 20 22. In this connection, it was further submitted that that the decision of the Hon'ble Karnataka High Court in Canara Housing Development Company Vs DCIT 274 CTR 122 as relied on by the CIT(A) is not directly on the issue. The issue there was whether the Commissioner can revise an order of assessment…

Shri. Jitendra Virwani, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore

In the result, the appeals by the assessee in ITA Nos

ITA 1212/BANG/2019[2010-11]Status: DisposedITAT Bangalore30 Jul 2021AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

…o non-pending and non-abating. Reliance was placed on the following decisions wherein it was held that if the time limit for issuing notice had expired on the date of search, assessments are not to be treated as pending assessment:- Chintels India Ltd Vs DCIT 397 ITR 416 (Del) DCIT Vs Sarvana Stores 61 ITR(Trib) 20 22. In this connection, it was further submitted that that the decision of the Hon'ble Karnataka High Court in Canara Housing Development Company Vs DCIT 274 CTR 122 as relied on by the CIT(A) is not directly on the issue. The issue there was whether the Commissioner can revise an order of assessment…

Shri Jitendra Virwani, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore

In the result, the appeals by the assessee in ITA Nos

ITA 1211/BANG/2019[2009-10]Status: DisposedITAT Bangalore30 Jul 2021AY 2009-10

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

…o non-pending and non-abating. Reliance was placed on the following decisions wherein it was held that if the time limit for issuing notice had expired on the date of search, assessments are not to be treated as pending assessment:- Chintels India Ltd Vs DCIT 397 ITR 416 (Del) DCIT Vs Sarvana Stores 61 ITR(Trib) 20 22. In this connection, it was further submitted that that the decision of the Hon'ble Karnataka High Court in Canara Housing Development Company Vs DCIT 274 CTR 122 as relied on by the CIT(A) is not directly on the issue. The issue there was whether the Commissioner can revise an order of assessment…

DCIT, Circle- 1(1), Gurgaon vs. Dlf Universal Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed and consequently, the cross objections filed by the assessee becomes infructuous

ITA 5963/DEL/2017[2009-10]Status: DisposedITAT Delhi26 Mar 2021AY 2009-10

Bench: Shri O.P. Kant & Ms. Suchitra Kamble[Through Video Conferencing]

For Appellant: 1. In law and in the facts and circumstances of the case, the learnedFor Respondent: 1. The Ld. CIT(A) has erred on facts and in law in observing that the proceeding
Section 132Section 147Section 148Section 14ASection 153Section 153A

…sessment for the assessment year 2008-09 was a concluded one and therefore, it does not get abated. It is settled principle of law that in terms of decision of Hon'ble jurisdictional High Court in the case of Kabul Chawla (supra), Chintels India Ltd vs. DCIT, 397 ITR 416 (Del), PCIT vs. Best Infrastructure (India) Ltd., 397 ITR 82 (Del), PCIT Vs. Meeta Gutgutia, 395 ITR 526 (Del), Ld. PCIT vs. Ms Lata Jain, 384 ITR 543 (Del), the assessments and reassessments pending on the date of the search shall abate and the total income for such assessment years will have to be computed by the Assessing Officers as a fresh e…

M/S. Frontier Commercial Co. Ltd., New Delhi vs. DCIT, Faridabad

In the result, appeal of the assessee is allowed

ITA 2205/DEL/2017[2009-10]Status: DisposedITAT Delhi14 Feb 2020AY 2009-10

Bench: Shri Prashant Maharishi & Shri K. Narasimha Charyassessment Year: 2009-10

For Appellant: Sh. Somil Agrawal, AdvFor Respondent: Sh. Jagdish Singh, Sr. DR
Section 143(2)Section 143(3)Section 14ASection 153ASection 153A(1)(b)Section 153CSection 37(1)

…hat was unearthed during the search so as to justify the reopening of assessment and the additions. It is settled principle of law that in terms of decision of Hon’ble jurisdictional High Court in the case of Kabul Chawla (supra), Chintels India Ltd vs. DCIT, 397 ITR 416 (Del), PCIT vs. Best Infrastructure (India) Ltd., 397 ITR 82 (Del), PCIT Vs. Meeta Gutgutia, 395 ITR 526 (Del), Ld. PCIT vs. Ms Lata Jain, 384 ITR 543 (Del), the assessments and reassessments pending on the date of the search shall abate and the total income for such assessment years will have to be computed by the Assessing Officers as a fresh e…

DCIT, Circle- 1(1), Gurgaon vs. Dlf Universal Ltd. (Formerly Known As Dlf Retail Developers Ltd.), New Delhi

In the result, the appeal of the Revenue is dismissed and consequently, the cross objections filed by the assessee becomes infructuous

ITA 5558/DEL/2017[2008-09]Status: DisposedITAT Delhi12 Feb 2020AY 2008-09

Bench: Shri Prashant Maharishi & Shri K. Narasimha Charyassessment Year: 2008-09

For Appellant: Sh. R.S. Singhvi, C.AFor Respondent: Ms. Nidhi Srivastava, CIT/DR
Section 14ASection 153A

…sessment for the assessment year 2008-09 was a concluded one and therefore, it does not get abated. It is settled principle of law that in terms of decision of Hon’ble jurisdictional High Court in the case of Kabul Chawla (supra), Chintels India Ltd vs. DCIT, 397 ITR 416 (Del), PCIT vs. Best Infrastructure (India) Ltd., 397 ITR 82 (Del), PCIT Vs. Meeta Gutgutia, 395 ITR 526 (Del), Ld. PCIT vs. Ms Lata Jain, 384 ITR 543 (Del), the assessments and reassessments pending on the date of the search shall abate and the total income for such assessment years will have to be computed by the Assessing Officers as a fresh…

DCIT, New Delhi vs. M/S. L.T. Foods Ltd., New Delhi

In the result, appeal of the Revenue is dismissed and the appeal of the assessee is allowed

ITA 4045/DEL/2013[2006-07]Status: DisposedITAT Delhi12 Dec 2019AY 2006-07

Bench: Shri G.S. Pannu, Hon’Ble & Shri K. Narasimha Charyassessment Year: 2006-07

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri J.K. Mishra, CIT(DR)
Section 115JSection 132Section 139(1)Section 142Section 143(3)Section 14ASection 153ASection 40A(3)Section 69Section 80I

…f the Act and the additions/disallowances were made in de hors therefore, cannot be sustained. For this proposition, he placed reliance on the decisions of the Hon’ble jurisdictional High Court in the case of Kabul Chawla (supra), Chintels India Ltd vs. DCIT, 397 ITR 416 (Del), PCIT vs. Best Infrastructure (India) Ltd., 397 ITR 82 (Del), PCIT Vs. MeetaGutgutia, 395 ITR 526 (Del), Ld. PCIT vs. Ms Lata Jain, 384 ITR 543 (del), etc. 17. He further submitted that under very similar circumstances in assessee’s own case for the assessment years 2004-05 and 2005-06, a coordinate Bench of this Tribunal dealt with the is…

M/S L.T. Foods Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeal of the Revenue is dismissed and the appeal of the assessee is allowed

ITA 4163/DEL/2013[2006-07]Status: DisposedITAT Delhi12 Dec 2019AY 2006-07

Bench: Shri G.S. Pannu, Hon’Ble & Shri K. Narasimha Charyassessment Year: 2006-07

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri J.K. Mishra, CIT(DR)
Section 115JSection 132Section 139(1)Section 142Section 143(3)Section 14ASection 153ASection 40A(3)Section 69Section 80I

…f the Act and the additions/disallowances were made in de hors therefore, cannot be sustained. For this proposition, he placed reliance on the decisions of the Hon’ble jurisdictional High Court in the case of Kabul Chawla (supra), Chintels India Ltd vs. DCIT, 397 ITR 416 (Del), PCIT vs. Best Infrastructure (India) Ltd., 397 ITR 82 (Del), PCIT Vs. MeetaGutgutia, 395 ITR 526 (Del), Ld. PCIT vs. Ms Lata Jain, 384 ITR 543 (del), etc. 17. He further submitted that under very similar circumstances in assessee’s own case for the assessment years 2004-05 and 2005-06, a coordinate Bench of this Tribunal dealt with the is…

DCIT, Central Circle- 14, New Delhi vs. Param Dairy Ltd., New Delhi

In the result, all the appeals of the assessee in ITA Nos

ITA 5027/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Nov 2019AY 2012-13

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Sulekha Verma, CIT- DR
Section 132Section 143(3)Section 153ASection 37

…no assessment was framed u/s 143(3) of the Act, it can be safely concluded that the period of limitation for issuing notice u/s 143(2) of the Act expired much before the date of search. 23. The Hon'ble Delhi High Court in the case of Chintels India Limited 397 ITR 416 has held that once an assessee does not receive a notice u/s 143(2) of the Act within the stipulated period, such an assessee can take it that the return filed by him has become final and no scrutiny proceedings are to be stated in respect of that return. This is also abundantly clear from the Circular No. 549 dated 31.10.1989. 24. The Hon'ble…

DCIT, Central Circle- 14, New Delhi vs. Param Dairy Ltd., New Delhi

In the result, all the appeals of the assessee in ITA Nos

ITA 5026/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Nov 2019AY 2011-12

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Sulekha Verma, CIT- DR
Section 132Section 143(3)Section 153ASection 37

…no assessment was framed u/s 143(3) of the Act, it can be safely concluded that the period of limitation for issuing notice u/s 143(2) of the Act expired much before the date of search. 23. The Hon'ble Delhi High Court in the case of Chintels India Limited 397 ITR 416 has held that once an assessee does not receive a notice u/s 143(2) of the Act within the stipulated period, such an assessee can take it that the return filed by him has become final and no scrutiny proceedings are to be stated in respect of that return. This is also abundantly clear from the Circular No. 549 dated 31.10.1989. 24. The Hon'ble…

DCIT, Central Circle- 14, New Delhi vs. Param Dairy Ltd., New Delhi

In the result, all the appeals of the assessee in ITA Nos

ITA 5025/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Nov 2019AY 2010-11

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Sulekha Verma, CIT- DR
Section 132Section 143(3)Section 153ASection 37

…no assessment was framed u/s 143(3) of the Act, it can be safely concluded that the period of limitation for issuing notice u/s 143(2) of the Act expired much before the date of search. 23. The Hon'ble Delhi High Court in the case of Chintels India Limited 397 ITR 416 has held that once an assessee does not receive a notice u/s 143(2) of the Act within the stipulated period, such an assessee can take it that the return filed by him has become final and no scrutiny proceedings are to be stated in respect of that return. This is also abundantly clear from the Circular No. 549 dated 31.10.1989. 24. The Hon'ble…

DCIT, Central Circle- 14, New Delhi vs. Param Dairy Ltd., New Delhi

In the result, all the appeals of the assessee in ITA Nos

ITA 5024/DEL/2019[2009-10]Status: DisposedITAT Delhi19 Nov 2019AY 2009-10

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Sulekha Verma, CIT- DR
Section 132Section 143(3)Section 153ASection 37

…no assessment was framed u/s 143(3) of the Act, it can be safely concluded that the period of limitation for issuing notice u/s 143(2) of the Act expired much before the date of search. 23. The Hon'ble Delhi High Court in the case of Chintels India Limited 397 ITR 416 has held that once an assessee does not receive a notice u/s 143(2) of the Act within the stipulated period, such an assessee can take it that the return filed by him has become final and no scrutiny proceedings are to be stated in respect of that return. This is also abundantly clear from the Circular No. 549 dated 31.10.1989. 24. The Hon'ble…

Param Dairy Ltd., New Delhi vs. ACIT, Central Circle- 14, New Delhi

In the result, all the appeals of the assessee in ITA Nos

ITA 3988/DEL/2019[2008-09]Status: DisposedITAT Delhi19 Nov 2019AY 2008-09

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Sulekha Verma, CIT- DR
Section 132Section 143(3)Section 153ASection 37

…no assessment was framed u/s 143(3) of the Act, it can be safely concluded that the period of limitation for issuing notice u/s 143(2) of the Act expired much before the date of search. 23. The Hon'ble Delhi High Court in the case of Chintels India Limited 397 ITR 416 has held that once an assessee does not receive a notice u/s 143(2) of the Act within the stipulated period, such an assessee can take it that the return filed by him has become final and no scrutiny proceedings are to be stated in respect of that return. This is also abundantly clear from the Circular No. 549 dated 31.10.1989. 24. The Hon'ble…

DCIT, Central Circle- 14, New Delhi vs. Param Dairy Ltd., New Delhi

In the result, all the appeals of the assessee in ITA Nos

ITA 5023/DEL/2019[2008-09]Status: DisposedITAT Delhi19 Nov 2019AY 2008-09

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Sulekha Verma, CIT- DR
Section 132Section 143(3)Section 153ASection 37

…no assessment was framed u/s 143(3) of the Act, it can be safely concluded that the period of limitation for issuing notice u/s 143(2) of the Act expired much before the date of search. 23. The Hon'ble Delhi High Court in the case of Chintels India Limited 397 ITR 416 has held that once an assessee does not receive a notice u/s 143(2) of the Act within the stipulated period, such an assessee can take it that the return filed by him has become final and no scrutiny proceedings are to be stated in respect of that return. This is also abundantly clear from the Circular No. 549 dated 31.10.1989. 24. The Hon'ble…

Param Dairy Ltd., New Delhi vs. ACIT, Central Circle- 14, New Delhi

In the result, all the appeals of the assessee in ITA Nos

ITA 3992/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Nov 2019AY 2012-13

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Sulekha Verma, CIT- DR
Section 132Section 143(3)Section 153ASection 37

…no assessment was framed u/s 143(3) of the Act, it can be safely concluded that the period of limitation for issuing notice u/s 143(2) of the Act expired much before the date of search. 23. The Hon'ble Delhi High Court in the case of Chintels India Limited 397 ITR 416 has held that once an assessee does not receive a notice u/s 143(2) of the Act within the stipulated period, such an assessee can take it that the return filed by him has become final and no scrutiny proceedings are to be stated in respect of that return. This is also abundantly clear from the Circular No. 549 dated 31.10.1989. 24. The Hon'ble…

Param Dairy Ltd., New Delhi vs. ACIT, Central Circle- 14, New Delhi

In the result, all the appeals of the assessee in ITA Nos

ITA 3991/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Nov 2019AY 2011-12

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Sulekha Verma, CIT- DR
Section 132Section 143(3)Section 153ASection 37

…no assessment was framed u/s 143(3) of the Act, it can be safely concluded that the period of limitation for issuing notice u/s 143(2) of the Act expired much before the date of search. 23. The Hon'ble Delhi High Court in the case of Chintels India Limited 397 ITR 416 has held that once an assessee does not receive a notice u/s 143(2) of the Act within the stipulated period, such an assessee can take it that the return filed by him has become final and no scrutiny proceedings are to be stated in respect of that return. This is also abundantly clear from the Circular No. 549 dated 31.10.1989. 24. The Hon'ble…

Param Dairy Ltd., New Delhi vs. ACIT, Central Circle- 14, New Delhi

In the result, all the appeals of the assessee in ITA Nos

ITA 3990/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Nov 2019AY 2010-11

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Sulekha Verma, CIT- DR
Section 132Section 143(3)Section 153ASection 37

…no assessment was framed u/s 143(3) of the Act, it can be safely concluded that the period of limitation for issuing notice u/s 143(2) of the Act expired much before the date of search. 23. The Hon'ble Delhi High Court in the case of Chintels India Limited 397 ITR 416 has held that once an assessee does not receive a notice u/s 143(2) of the Act within the stipulated period, such an assessee can take it that the return filed by him has become final and no scrutiny proceedings are to be stated in respect of that return. This is also abundantly clear from the Circular No. 549 dated 31.10.1989. 24. The Hon'ble…

Param Dairy Ltd., New Delhi vs. ACIT, Central Circle- 14, New Delhi

In the result, all the appeals of the assessee in ITA Nos

ITA 3989/DEL/2019[2009-10]Status: DisposedITAT Delhi19 Nov 2019AY 2009-10

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Sulekha Verma, CIT- DR
Section 132Section 143(3)Section 153ASection 37

…no assessment was framed u/s 143(3) of the Act, it can be safely concluded that the period of limitation for issuing notice u/s 143(2) of the Act expired much before the date of search. 23. The Hon'ble Delhi High Court in the case of Chintels India Limited 397 ITR 416 has held that once an assessee does not receive a notice u/s 143(2) of the Act within the stipulated period, such an assessee can take it that the return filed by him has become final and no scrutiny proceedings are to be stated in respect of that return. This is also abundantly clear from the Circular No. 549 dated 31.10.1989. 24. The Hon'ble…