CIT (Central) v. Kabul Chawla

2015 SCC OnLine DEL 11555Reported decision2015#513 most cited

What is CIT (Central) v. Kabul Chawla authority for?

No addition can be made in respect of a completed assessment in the absence of incriminating material, especially when considering the object and purpose of Section 153-A.

186

judgments rely on this decision, according to BharatTax’s citation analysis of 366,444 Indian tax judgments — from 2016 to 2026.

Also referred to as

Kabul Chawla · CIT v. Kabul Chawla · 2015 SCC OnLine DEL 11555 · Section 153A · completed assessment · incriminating material · block assessment · assessment procedure

Sections most often in play

Section 143(3)Section 153CSection 153ASection 132Section 147Section 148Section 151Section 149
Read the full judgment

Issues it is cited on

section 153atosection 153b(1)(a)abatement of assessmentsection 153c proceedingssection 113section 153b(1)section 158bdsection 153c(1)panchnamablock periodbest judgment assessmentsection 153b

Judgments citing CIT (Central) v. Kabul Chawla

C5 Infra Private Limited, Secunderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 332/HYD/2023[2017-18]Status: DisposedITAT Hyderabad25 Jul 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.332/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2017-18) C5 Infra (P) Ltd Vs. Acit Secunderabad Central Circle 2(3) Pan:Aafcc2138K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.C. Devdas, Ca Shri C. Maheshwar Reddy, Ca राज" व "ारा/Revenue By:: Shri Narender Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 02/07/2025 घोषणा की तारीख/Pronouncement: 25/07/2025 आदेश/Order Per Vijay Pal Raothis Appeal Filed By The Assessee Is Directed Against The Order Dated 10/03/2023 Of The Learned Cit (A)-12, Hyderabad, For The A.Y.2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri K.C. Devdas, CAFor Respondent: : Shri Narender Kumar Naik
Section 132Section 139(1)Section 143(3)Section 153ASection 40A(3)

…ITA No 332 of 2023 C5 Infra P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘DB-B‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA No.332/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2017-18) C5 Infra (P) Ltd Vs. ACIT Secunderabad Central Circle 2(3) PAN:AAFCC2138K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri K.C. Devdas, CA Shri C. Maheshwar Reddy, CA राज" व "ारा/Revenue by:: Shri Narender Kumar Naik, CIT(DR) सुनवाई की तारीख/Date of hearing: 02/07/2025 घोषणा की तारीख/Pronouncement: 25…

Shri Satish Soin, Ludhiana vs. ACIT, CC-II, Ludhiana

In the result, appeal of the assessee is allowed

ITA 303/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh23 Jul 2025AY 2012-13

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 303/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Satish Soin, बनाम The Acit, House No.31, Garden Enclave, Central Circle-2, Vs South City-Ii, Ludhiana. Ludhiana. "थायी लेखा सं./Pan /Tan No: Advps6254N अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri Ashwani Kumar & Ms. Muskan Garg, Cas राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr तार"ख/Date Of Hearing : 26.05.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 23.07.2025 Hybrid Hearing आदेश/Order Per Rajpal Yadav, Vp

For Appellant: Shri Ashwani Kumar &For Respondent: Smt. Kusum Bansal, CIT DR
Section 10(38)Section 132Section 143(3)Section 153ASection 153DSection 263

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 303/CHD/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Satish Soin, बनाम The ACIT, House No.31, Garden Enclave, Central Circle-2, VS South City-II, Ludhiana. Ludhiana. "थायी लेखा सं./PAN /TAN No: ADVPS6254N अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Ashwani Kumar & Ms. Muskan Garg, CAs राज"व क" ओर से/ Revenue by : Smt. Kusum Bansal, CIT DR तार"ख/Date of Hea…

DCIT, Mumbai vs. Aachman Vanijya Private Limited, Kolkata

In the result, appeal of the revenue and cross-objection by the assessee are dismissed

ITA 385/MUM/2025[2011-12]Status: DisposedITAT Mumbai09 Jul 2025AY 2011-12

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Shri Dhaval Shah, A/RFor Respondent: Shri Rajesh Kumar Yadav, CIT, D/R
Section 143(3)Section 147Section 148Section 1ISection 263Section 56(2)Section 56(2)(vii)Section 56(2)(viia)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER I.T.A. No. 385/Mum/2025 Assessment Year: 2011-12 DCIT, Central Circle – 8(4), Aachman Vanijya Private Limited Mumbai Vs Main Building, 2nd Floor 19, R.N. Mukherjee Road Dal Housie Kolkata - 700001 [PAN: AACCA5165H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 55/Mum/2025 Assessment Year: 2011-12 Aachman Vanijya Private Limited DCIT, Central Circle – 8(4), Main Building, 2nd Floor Mumbai Vs 19, R.N. Mu…

DCIT CC-8(4), Mumbai vs. Aachman Vanijya Pvt. Ltd, Kolkata

In the result, appeals of the revenue and cross-objections of the assessee are dismissed

ITA 827/MUM/2025[2015-16]Status: DisposedITAT Mumbai21 Mar 2025AY 2015-16

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Shri Dhaval Shah & Ms. Tisha Bagh, A/RsFor Respondent: Dr. K.R. Subhash, CIT, D/R
Section 132Section 153ASection 68

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER I.T.A. No. 824 to 827/Mum/2025 Assessment Years: 2012-13 to 2015-16 DCIT, Central Circle – 8(4), Aachman Vanijya Private Limited Mumbai Vs Main Building, 2nd Floor 19, R.N. Mukherjee Road Dal Housie Kolkata - 700001 [PAN: AACCA5165H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 69 to 72/Mum/2025 Assessment Year: 2012-13 to 2015-16 Aachman Vanijya Private Limited DCIT, Central Circle – 8(4), Main Build…

DCIT Central Circle 8(4), Mumbai vs. Aachman Vanijya Private Limited, Kolkata

In the result, appeals of the revenue and cross-objections of the assessee are dismissed

ITA 826/MUM/2025[2014-15]Status: DisposedITAT Mumbai21 Mar 2025AY 2014-15

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Shri Dhaval Shah & Ms. Tisha Bagh, A/RsFor Respondent: Dr. K.R. Subhash, CIT, D/R
Section 132Section 153ASection 68

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER I.T.A. No. 824 to 827/Mum/2025 Assessment Years: 2012-13 to 2015-16 DCIT, Central Circle – 8(4), Aachman Vanijya Private Limited Mumbai Vs Main Building, 2nd Floor 19, R.N. Mukherjee Road Dal Housie Kolkata - 700001 [PAN: AACCA5165H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 69 to 72/Mum/2025 Assessment Year: 2012-13 to 2015-16 Aachman Vanijya Private Limited DCIT, Central Circle – 8(4), Main Build…

DCIT, Central Circle 8(4), Mumbai vs. Aachman Vanijya Private Limited, Kolkata

In the result, appeals of the revenue and cross-objections of the assessee are dismissed

ITA 825/MUM/2025[2013-14]Status: DisposedITAT Mumbai21 Mar 2025AY 2013-14

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Shri Dhaval Shah & Ms. Tisha Bagh, A/RsFor Respondent: Dr. K.R. Subhash, CIT, D/R
Section 132Section 153ASection 68

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER I.T.A. No. 824 to 827/Mum/2025 Assessment Years: 2012-13 to 2015-16 DCIT, Central Circle – 8(4), Aachman Vanijya Private Limited Mumbai Vs Main Building, 2nd Floor 19, R.N. Mukherjee Road Dal Housie Kolkata - 700001 [PAN: AACCA5165H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 69 to 72/Mum/2025 Assessment Year: 2012-13 to 2015-16 Aachman Vanijya Private Limited DCIT, Central Circle – 8(4), Main Build…

DCIT Central Circle-8(4), Mumbai vs. Aachman Vanijya Private Limited, Kolkata

In the result, appeals of the revenue and cross-objections of the assessee are dismissed

ITA 824/MUM/2025[2012-13]Status: DisposedITAT Mumbai21 Mar 2025AY 2012-13

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Shri Dhaval Shah & Ms. Tisha Bagh, A/RsFor Respondent: Dr. K.R. Subhash, CIT, D/R
Section 132Section 153ASection 68

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER I.T.A. No. 824 to 827/Mum/2025 Assessment Years: 2012-13 to 2015-16 DCIT, Central Circle – 8(4), Aachman Vanijya Private Limited Mumbai Vs Main Building, 2nd Floor 19, R.N. Mukherjee Road Dal Housie Kolkata - 700001 [PAN: AACCA5165H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 69 to 72/Mum/2025 Assessment Year: 2012-13 to 2015-16 Aachman Vanijya Private Limited DCIT, Central Circle – 8(4), Main Build…

Mohit Gupta HUF, Delhi vs. ITO Ward 44(6), Delhi

ITA 2511/DEL/2024[2015-16]Status: DisposedITAT Delhi18 Mar 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…erefore, expenses entries are only accommodation entries. 8.7 The additions so made in AY 2013-14, AY 2014-15 and AY 2015-16 were deleted by the CIT(A) by relying on the ratio of judgement of Hon’ble Delhi High Court in the case of Pr. CIT vs Kabul Chawla 61 Taxmann.com 421 which was upheld by the Supreme Court in the case of Pr CIT Vs Abhishar Buildwell Pvt Ltd vide order dated 24.04.2022. The Ld. CIT(A) highlighted that assessment U/s 143(3) for AY 2013-14 to AY 2015-16 was completed much before the date of search i.e. 28.11.2018 and therefore, the said assessment is completed assessment. Since no incrim…

Chetna Sundaram, Janak Puri Delhi vs. DCIT, Circle 70(1), Delhi

ITA 2512/DEL/2024[2012-13]Status: DisposedITAT Delhi10 Mar 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…erefore, expenses entries are only accommodation entries. 8.7 The additions so made in AY 2013-14, AY 2014-15 and AY 2015-16 were deleted by the CIT(A) by relying on the ratio of judgement of Hon’ble Delhi High Court in the case of Pr. CIT vs Kabul Chawla 61 Taxmann.com 421 which was upheld by the Supreme Court in the case of Pr CIT Vs Abhishar Buildwell Pvt Ltd vide order dated 24.04.2022. The Ld. CIT(A) highlighted that assessment U/s 143(3) for AY 2013-14 to AY 2015-16 was completed much before the date of search i.e. 28.11.2018 and therefore, the said assessment is completed assessment. Since no incrim…

Devender Kumar, Rohtak vs. ITO, Ward 1, Rohtak

ITA 2509/DEL/2024[2012-13]Status: HeardITAT Delhi06 Mar 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…erefore, expenses entries are only accommodation entries. 8.7 The additions so made in AY 2013-14, AY 2014-15 and AY 2015-16 were deleted by the CIT(A) by relying on the ratio of judgement of Hon’ble Delhi High Court in the case of Pr. CIT vs Kabul Chawla 61 Taxmann.com 421 which was upheld by the Supreme Court in the case of Pr CIT Vs Abhishar Buildwell Pvt Ltd vide order dated 24.04.2022. The Ld. CIT(A) highlighted that assessment U/s 143(3) for AY 2013-14 to AY 2015-16 was completed much before the date of search i.e. 28.11.2018 and therefore, the said assessment is completed assessment. Since no incrim…

ACIT, Central Circle- 30, New Delhi vs. Kuber Securities, New Delhi

ITA 4213/DEL/2018[2013-14]Status: DisposedITAT Delhi03 Mar 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTNAT MEMBER ITA Nos.4216, 4217, 4218, 4219, 4220, 4221, 4222 & 4223/Del/2025 [Assessment Years:2013-14, 2014-15, 2015-16, 2016-17, 2017-18, 2018-19 : 2019-20 and 2020-21] Sakshi Agarwal, Deputy Commissioner of Income 56, SFS Flats, Ashok Vihar, Tax, Central Circle-28, Room Phase-IV, New Delhi-110052 Vs No.327, ARA Centre, Jhandewalan Extension, New Delhi-110055 PAN-ATWPG1641E Appellant Respondent ITA Nos.4264, 4265, 4266, 4267, 4268, 4269, 4271 & 4272/Del/2025 [Ass…

ITO, Ward- 6(4), New Delhi vs. Creative Techno Solutions Pvt. Ltd., New Delhi

ITA 4265/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Feb 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTNAT MEMBER ITA Nos.4216, 4217, 4218, 4219, 4220, 4221, 4222 & 4223/Del/2025 [Assessment Years:2013-14, 2014-15, 2015-16, 2016-17, 2017-18, 2018-19 : 2019-20 and 2020-21] Sakshi Agarwal, Deputy Commissioner of Income 56, SFS Flats, Ashok Vihar, Tax, Central Circle-28, Room Phase-IV, New Delhi-110052 Vs No.327, ARA Centre, Jhandewalan Extension, New Delhi-110055 PAN-ATWPG1641E Appellant Respondent ITA Nos.4264, 4265, 4266, 4267, 4268, 4269, 4271 & 4272/Del/2025 [Ass…

ACIT, New Delhi vs. Smt. Shashi Mehta, New Delhi

ITA 271/DEL/2015[2011-12]Status: DisposedITAT Delhi19 Feb 2025AY 2011-12

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…erefore, expenses entries are only accommodation entries. 8.7 The additions so made in AY 2013-14, AY 2014-15 and AY 2015-16 were deleted by the CIT(A) by relying on the ratio of judgement of Hon’ble Delhi High Court in the case of Pr. CIT vs Kabul Chawla 61 Taxmann.com 421 which was upheld by the Supreme Court in the case of Pr CIT Vs Abhishar Buildwell Pvt Ltd vide order dated 24.04.2022. The Ld. CIT(A) highlighted that assessment U/s 143(3) for AY 2013-14 to AY 2015-16 was completed much before the date of search i.e. 28.11.2018 and therefore, the said assessment is completed assessment. Since no incrim…

Partistha Commercial Centre Private Limited, Delhi vs. Commissioner of Income Tax (Appeals), Delhi

ITA 4264/DEL/2024[2016-17]Status: DisposedITAT Delhi23 Jan 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTNAT MEMBER ITA Nos.4216, 4217, 4218, 4219, 4220, 4221, 4222 & 4223/Del/2025 [Assessment Years:2013-14, 2014-15, 2015-16, 2016-17, 2017-18, 2018-19 : 2019-20 and 2020-21] Sakshi Agarwal, Deputy Commissioner of Income 56, SFS Flats, Ashok Vihar, Tax, Central Circle-28, Room Phase-IV, New Delhi-110052 Vs No.327, ARA Centre, Jhandewalan Extension, New Delhi-110055 PAN-ATWPG1641E Appellant Respondent ITA Nos.4264, 4265, 4266, 4267, 4268, 4269, 4271 & 4272/Del/2025 [Ass…

Paramasivam Mahalingam, Ghaziabad vs. ACIT, Central Circle-6, New Delhi

ITA 281/DEL/2020[2014-15]Status: DisposedITAT Delhi17 Jan 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…erefore, expenses entries are only accommodation entries. 8.7 The additions so made in AY 2013-14, AY 2014-15 and AY 2015-16 were deleted by the CIT(A) by relying on the ratio of judgement of Hon’ble Delhi High Court in the case of Pr. CIT vs Kabul Chawla 61 Taxmann.com 421 which was upheld by the Supreme Court in the case of Pr CIT Vs Abhishar Buildwell Pvt Ltd vide order dated 24.04.2022. The Ld. CIT(A) highlighted that assessment U/s 143(3) for AY 2013-14 to AY 2015-16 was completed much before the date of search i.e. 28.11.2018 and therefore, the said assessment is completed assessment. Since no incrim…

DCIT, Ghaziabad vs. M/S. Devidayal Aluminium Industries Pvt. Ltd., Ghaziabad

ITA 4297/DEL/2016[2013-14]Status: DisposedITAT Delhi08 Jan 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTNAT MEMBER ITA Nos.4216, 4217, 4218, 4219, 4220, 4221, 4222 & 4223/Del/2025 [Assessment Years:2013-14, 2014-15, 2015-16, 2016-17, 2017-18, 2018-19 : 2019-20 and 2020-21] Sakshi Agarwal, Deputy Commissioner of Income 56, SFS Flats, Ashok Vihar, Tax, Central Circle-28, Room Phase-IV, New Delhi-110052 Vs No.327, ARA Centre, Jhandewalan Extension, New Delhi-110055 PAN-ATWPG1641E Appellant Respondent ITA Nos.4264, 4265, 4266, 4267, 4268, 4269, 4271 & 4272/Del/2025 [Ass…

Sourabh Agrotech Private Limited, Alwar vs. DCIT, Central Circle, Alwar

In the result, both the appeal of the assessee is allowed

ITA 712/JPR/2024[2012-13]Status: DisposedITAT Jaipur02 Jan 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: MS Alka Gautam, CIT (Through
Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 711 & 712/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2010-11 & 2012-13 cuke Saurabh Agrotech Pvt. Ltd. DCIT, Vs. 20, 21 and 22, Old Industrial Central Circle, Alwar Area, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCS 4522 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal, CA jktLo dh…

Saurabh Agrotech Private Limited, Alwar vs. DCIT, Central Circle, Alwar

In the result, both the appeal of the assessee is allowed

ITA 711/JPR/2024[2010-11]Status: DisposedITAT Jaipur02 Jan 2025AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: MS Alka Gautam, CIT (Through
Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 711 & 712/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2010-11 & 2012-13 cuke Saurabh Agrotech Pvt. Ltd. DCIT, Vs. 20, 21 and 22, Old Industrial Central Circle, Alwar Area, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCS 4522 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal, CA jktLo dh…

Pr. Commissioner of Income Tax-1, Delhi vs. M/S C.P. and Associates Pvt. Ltd

ITA/497/2024HC Delhi23 Sept 2024

Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 132Section 143(3)Section 153ASection 153C

…$~108 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 497/2024 PR. COMMISSIONER OF INCOME TAX-1, DELHI .....Appellant Through: Mr. Sanjay Kumar, Advocate. versus M/S C.P. AND ASSOCIATES PVT. LTD. .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R % 23.09.2024 CM APPL. 55755/2024 (205 Days Delay in Refiling) Bearing in mind the disclosures made in the application, the delay of 205 days in refilling the appeal is condoned. Application stands disposed of. ITA 497/2024 1. Havin…

Pr. Commissioner of Income Tax-1, Delhi vs. M/S C.P. and Associates Pvt. Ltd

ITA - 497 / 2024HC Delhi23 Sept 2024
Section 132Section 143(3)Section 153ASection 153C

…$~108 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 497/2024 PR. COMMISSIONER OF INCOME TAX-1, DELHI .....Appellant Through: Mr. Sanjay Kumar, Advocate. versus M/S C.P. AND ASSOCIATES PVT. LTD. .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R % 23.09.2024 CM APPL. 55755/2024 (205 Days Delay in Refiling) Bearing in mind the disclosures made in the application, the delay of 205 days in refilling the appeal is condoned. Application stands disposed of. ITA 497/2024 1. Havin…