CIT, Central-III v. Kabul Chawla

380 ITR 473High Court#12760 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Issues it is cited on

warrant of authorisationopening wdvblock of assetssection 10aapanchnamaput to usesection 10asection 132(4)section 10scrutiny assessmentincriminating materialsearch and seizure

Judgments citing CIT, Central-III v. Kabul Chawla

DCIT, CC-2(2), MUMBAI vs. M/S. ESSKAY NIRYAT CORPORATION PVT. LTD., KUTCH

In the result, the appeals filed by the revenue stands dismissed

ITA 1909/MUM/2023[2020-21]Status: DisposedITAT Mumbai06 Mar 2024AY 2020-21

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकरअपीलसं/I.T.A. No. 1905 To 1910/Mum/2023 (निर्धारणवर्ा / Assessment Years: 2016-17 To 2021-22) बिधम / Dcit, Central Circle – 2(2) M/S Esskay Niryat Corp Old Cgo Bldg, 806, 8Th Pvt Ltd., Vs. Floor, Mk Road, Mumbai – Unit No. 101, 201 & 106, 400020. 206 Yamuna Sdf Complex, Phase Ii, Kasez Ghandhidham, Kutch, Gujrat – 370230 स्थधयीलेखधसं/.जीआइआरसं/.Pan/Gir No. : Aaffe2263G (अपीलार्थी (प्रत्यर्थी / Appellant) .. / Respondent) Assessee By: Shri Rajiv Khandelwal A/W Shri Gagan Khandelwal Revenue By: Shri Biswanath Das, Cit –Dr & Shri P.D. Chougule सुनवाईकीतारीख / Date Of Hearing: 07/02/2024 घोषणाकीतारीख /Date Of Pronouncement: 06/03/2024

For Appellant: Shri Rajiv Khandelwal a/w Shri GaganFor Respondent: Shri Biswanath Das, CIT –DR &
Section 10ASection 132Section 142(1)Section 143(3)Section 153A

…ce was permissible. And for such a proposition, the Ld. CIT(A) referred to the decision of the Hon’ble Bombay High Court in the case of CIT Vs. Gurinder Singh Bawa (2016) 386 ITR 483 and Hon’ble Delhi High Court in the case of CIT, Central-III V Kabul Chawla (380 ITR 473) (Del). The Ld. CIT(A) allowed the appeals of assessee for AY. 2016-17 to AY. 2018-19 and directed deletion of addition/disallowance made u/s 10AA of the Act. The Ld DR could not bring to our notice any incriminating material found during search qua assessee, qua AY’s 2016-17 to AY 2018-19 for disallowing deduction claimed u/s 10AA of the Act and…

DCIT, CC-2(2), MUMBAI vs. M/S. ESSKAY NIRYAT CORPORATION PVT. LTD., KUTCH

ITA 1906/MUM/2023[2017-18]Status: DisposedITAT Mumbai06 Mar 2024AY 2017-18
For Appellant: Shri Rajiv Khandelwal a/w Shri GaganFor Respondent: Shri Biswanath Das, CIT –DR &
Section 10ASection 132Section 142(1)Section 143(3)Section 153A

…ce was permissible. And for such a proposition, the Ld. CIT(A) referred to the decision of the Hon'ble Bombay High Court in the case of CIT Vs. Gurinder Singh Bawa (2016) 386 ITR 483 and Hon'ble Delhi High Court in the case of CIT, Central-III V Kabul Chawla (380 ITR 473) (Del). The Ld. CIT(A) allowed the appeals of assessee for AY. 2016-17 to AY. 2018-19 and directed deletion of addition/disallowance made u/s 10AA of the Act. The Ld DR could not bring to our notice any incriminating material found during search qua assessee, qua AY's 2016-17 to AY 2018-19 for disallowing deduction claimed u/s 10AA of the Act and…

DCIT, CC-2(2), MUMBAI vs. M/S. ESSKAY NIRYAT CORPORATION PVT. LTD., KUTCH

In the result, the appeals filed by the revenue stands dismissed

ITA 1905/MUM/2023[2016-17]Status: DisposedITAT Mumbai06 Mar 2024AY 2016-17
For Appellant: Shri Rajiv Khandelwal a/w Shri GaganFor Respondent: Shri Biswanath Das, CIT –DR &
Section 10ASection 132Section 142(1)Section 143(3)Section 153A

…ce was permissible. And for such a proposition, the Ld. CIT(A) referred to the decision of the Hon'ble Bombay High Court in the case of CIT Vs. Gurinder Singh Bawa (2016) 386 ITR 483 and Hon'ble Delhi High Court in the case of CIT, Central-III V Kabul Chawla (380 ITR 473) (Del). The Ld. CIT(A) allowed the appeals of assessee for AY. 2016-17 to AY. 2018-19 and directed deletion of addition/disallowance made u/s 10AA of the Act. The Ld DR could not bring to our notice any incriminating material found during search qua assessee, qua AY's 2016-17 to AY 2018-19 for disallowing deduction claimed u/s 10AA of the Act and…

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

…t Verified Neutral Citation Number: 2022/DHC/004827 ITA Nos.528/2019, 529/2019, 530/2019 & 535/2019 Page 4 of 13 C.Whether Ld. ITAT has erred in dismissing the appeal of the revenue by relying on the decision of the Hon’ble High Court in CIT v. Kabul Chawla 380 ITR 473, without properly appreciating the provisions contained in Section 153A which have been inserted w.e.f. 01.06.2003 after the provisions contained in Section 158 BC and other allied provisions contained in chapter XIV – B which were made inapplicable after 31.05.2003 as per section 158BI of the IT Act? D.Whether the Hon’ble ITAT has erred in not a…

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

…t Verified Neutral Citation Number: 2022/DHC/004827 ITA Nos.528/2019, 529/2019, 530/2019 & 535/2019 Page 4 of 13 C.Whether Ld. ITAT has erred in dismissing the appeal of the revenue by relying on the decision of the Hon’ble High Court in CIT v. Kabul Chawla 380 ITR 473, without properly appreciating the provisions contained in Section 153A which have been inserted w.e.f. 01.06.2003 after the provisions contained in Section 158 BC and other allied provisions contained in chapter XIV – B which were made inapplicable after 31.05.2003 as per section 158BI of the IT Act? D.Whether the Hon’ble ITAT has erred in not a…

DCIT, NEW DELHI vs. M/S SHARP MENTHOL INDIA LTD., DELHI

Appeal is partly allowed for statistical purpose

ITA 3642/DEL/2008[2003-04]Status: DisposedITAT Delhi29 Nov 2018AY 2003-04

Bench: Shri R. K. Panda & Ms Suchitra Kamblesharp Mint Ltd. Vs Dcit (Formerly Known As Sharp Menthol Central Circle-22 India Ltd. & Thereafter As Sharp New Delhi Global Ltd.) 1St Floor, Sagar Entre, Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent) Dcit Vs Sharp Mint Ltd. Central Circle-22 1St Floor, Sagar Entre, New Delhi Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent)

Section 132Section 143(3)Section 153ASection 80H

…hus, if there is no fresh facts and the same set of facts were found during search that does not amount to incriminating material so as to attract invocation of Section 153A of the Act. The Ld. AR relied upon the following case laws on merits: i. Kabul Chawla 380 ITR 473(Del.) ii) Best Infrastructure India (P.) Ltd. 397 ITR 82(Del) iii) Aggarwal Entertainment P. Ltd. (2016) 72 Taxmann.com 340( Del. Tri.) iv) Ravneet Solutions P. Ltd. (2018) 93 Taxmann.com 59 (HN) 7. The Ld. DR submitted that as mentioned in Para 3 of assessment order, the assessee surrendered an amount of Rs.1,04,16,783/- u/s 132(4) for A.Y.2002…

SHARP MENTHOL INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

Appeal is partly allowed for statistical purpose

ITA 3624/DEL/2008[2004-05]Status: DisposedITAT Delhi29 Nov 2018AY 2004-05

Bench: Shri R. K. Panda & Ms Suchitra Kamblesharp Mint Ltd. Vs Dcit (Formerly Known As Sharp Menthol Central Circle-22 India Ltd. & Thereafter As Sharp New Delhi Global Ltd.) 1St Floor, Sagar Entre, Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent) Dcit Vs Sharp Mint Ltd. Central Circle-22 1St Floor, Sagar Entre, New Delhi Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent)

Section 132Section 143(3)Section 153ASection 80H

…hus, if there is no fresh facts and the same set of facts were found during search that does not amount to incriminating material so as to attract invocation of Section 153A of the Act. The Ld. AR relied upon the following case laws on merits: i. Kabul Chawla 380 ITR 473(Del.) ii) Best Infrastructure India (P.) Ltd. 397 ITR 82(Del) iii) Aggarwal Entertainment P. Ltd. (2016) 72 Taxmann.com 340( Del. Tri.) iv) Ravneet Solutions P. Ltd. (2018) 93 Taxmann.com 59 (HN) 7. The Ld. DR submitted that as mentioned in Para 3 of assessment order, the assessee surrendered an amount of Rs.1,04,16,783/- u/s 132(4) for A.Y.2002…

SHARP MENTHOL INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

Appeal is partly allowed for statistical purpose

ITA 3623/DEL/2008[2002-03]Status: DisposedITAT Delhi29 Nov 2018AY 2002-03

Bench: Shri R. K. Panda & Ms Suchitra Kamblesharp Mint Ltd. Vs Dcit (Formerly Known As Sharp Menthol Central Circle-22 India Ltd. & Thereafter As Sharp New Delhi Global Ltd.) 1St Floor, Sagar Entre, Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent) Dcit Vs Sharp Mint Ltd. Central Circle-22 1St Floor, Sagar Entre, New Delhi Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent)

Section 132Section 143(3)Section 153ASection 80H

…hus, if there is no fresh facts and the same set of facts were found during search that does not amount to incriminating material so as to attract invocation of Section 153A of the Act. The Ld. AR relied upon the following case laws on merits: i. Kabul Chawla 380 ITR 473(Del.) ii) Best Infrastructure India (P.) Ltd. 397 ITR 82(Del) iii) Aggarwal Entertainment P. Ltd. (2016) 72 Taxmann.com 340( Del. Tri.) iv) Ravneet Solutions P. Ltd. (2018) 93 Taxmann.com 59 (HN) 7. The Ld. DR submitted that as mentioned in Para 3 of assessment order, the assessee surrendered an amount of Rs.1,04,16,783/- u/s 132(4) for A.Y.2002…

CIT, Central-III v. Kabul Chawla (380 ITR 473) — Cited in 8 Judgments | BharatTax