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 366,406 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

PCIT (Central) - 3 vs. Anand Kumar Jain (HUF)

ITA/29/2021HC Delhi12 Feb 2021
Section 132Section 132(4)Section 153ASection 260A

…ITA 23/2021 and connected matters Page 1 of 11 $~21 to 27 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 12.02.2021 + ITA 23/2021 & CM APPL. 5385/2021 (Condonation of Delay) PCIT (CENTRAL) - 3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel versus ANAND KUMAR JAIN (HUF) ..... Respondent Through: None + ITA 26/2021 & CM APPL. 5516/2021(Condonation of Delay) PCIT (CENTRAL) -3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel ve…

PCIT (Central) - 3 vs. Anand Kumar Jain (HUF)

ITA/28/2021HC Delhi12 Feb 2021
Section 132Section 132(4)Section 153ASection 260A

…ITA 23/2021 and connected matters Page 1 of 11 $~21 to 27 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 12.02.2021 + ITA 23/2021 & CM APPL. 5385/2021 (Condonation of Delay) PCIT (CENTRAL) - 3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel versus ANAND KUMAR JAIN (HUF) ..... Respondent Through: None + ITA 26/2021 & CM APPL. 5516/2021(Condonation of Delay) PCIT (CENTRAL) -3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel ve…

PCIT (Central) - 3 vs. Anand Kumar Jain (HUF)

ITA/26/2021HC Delhi12 Feb 2021
Section 132Section 132(4)Section 153ASection 260A

…ITA 23/2021 and connected matters Page 1 of 11 $~21 to 27 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 12.02.2021 + ITA 23/2021 & CM APPL. 5385/2021 (Condonation of Delay) PCIT (CENTRAL) - 3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel versus ANAND KUMAR JAIN (HUF) ..... Respondent Through: None + ITA 26/2021 & CM APPL. 5516/2021(Condonation of Delay) PCIT (CENTRAL) -3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel ve…

PCIT (Central) - 3 vs. Anand Kumar Jain (HUF)

ITA/27/2021HC Delhi12 Feb 2021
Section 132Section 132(4)Section 153ASection 260A

…ITA 23/2021 and connected matters Page 1 of 11 $~21 to 27 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 12.02.2021 + ITA 23/2021 & CM APPL. 5385/2021 (Condonation of Delay) PCIT (CENTRAL) - 3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel versus ANAND KUMAR JAIN (HUF) ..... Respondent Through: None + ITA 26/2021 & CM APPL. 5516/2021(Condonation of Delay) PCIT (CENTRAL) -3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel ve…

PCIT (Central) - 3 vs. Anand Kumar Jain (HUF)

ITA/23/2021HC Delhi12 Feb 2021
Section 132Section 132(4)Section 153ASection 260A

…ITA 23/2021 and connected matters Page 1 of 11 $~21 to 27 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 12.02.2021 + ITA 23/2021 & CM APPL. 5385/2021 (Condonation of Delay) PCIT (CENTRAL) - 3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel versus ANAND KUMAR JAIN (HUF) ..... Respondent Through: None + ITA 26/2021 & CM APPL. 5516/2021(Condonation of Delay) PCIT (CENTRAL) -3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel ve…

PCIT (Central) - 3 vs. Anand Kumar Jain (HUF)

ITA/30/2021HC Delhi12 Feb 2021
Section 132Section 132(4)Section 153ASection 260A

…ITA 23/2021 and connected matters Page 1 of 11 $~21 to 27 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 12.02.2021 + ITA 23/2021 & CM APPL. 5385/2021 (Condonation of Delay) PCIT (CENTRAL) - 3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel versus ANAND KUMAR JAIN (HUF) ..... Respondent Through: None + ITA 26/2021 & CM APPL. 5516/2021(Condonation of Delay) PCIT (CENTRAL) -3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel ve…

Goldies Trading Co. Ltd., Faridabad vs. DCIT, Central Circle- II, Faridabad

In the result, the appeal of the assessee is allowed

ITA 7420/DEL/2017[2008-09]Status: PendingITAT Delhi14 Jan 2021AY 2008-09

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Somil Agrawal, AdvFor Respondent: Ms. Sunita Singh, CIT-DR
Section 153ASection 153CSection 37(1)

…e based on any incriminating material unearthed during the course of search or requisition of document or undisclosed income pertaining to the assessee found out during the search & seizure operation and in view of judgments in the case of CIT Vs Kabul Chawla 126 DTR 130 and CIT Vs Kurele Paper Mills Pvt. Ltd. 380 ITR 571 wherein it was held that the completed assessments cannot be interfered with by the AO while making the assessment u/s 153C in the absence of any incriminating material, the addition made by the AO is directed to be deleted.” 6 I.T.A. No. 7420/DEL/2017 7.1 Accordingly, the addition of Rs.1,03,…

M/S. Goldies Trading Co. Ltd., New Delhi vs. DCIT, Faridabad

In the result, the appeal of the assessee is allowed

ITA 2564/DEL/2017[2009-10]Status: DisposedITAT Delhi10 Aug 2020AY 2009-10

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(E-Court Module) Ita No. 2564/Del/2017 : Asstt. Year : 2009-10 M/S Goldies Trading Co. Ltd., Vs Dy. Commissioner Of Income (Merged With M/S Sucon India Tax, Central Circle-Ii, Ltd., Lter Merged With M/S Akriti Faridabad Global Traders Ltd.), Rra Taxindia, D-28, South Extension, New Delhi-110049 (Appellant) (Respondent) Pan No. Aaccg9622P Assessee By : Sh. Somil Agrawal, Adv. Revenue By : Ms. Nidhi Srivastava, Cit Dr Date Of Hearing: 30.07.2020 Date Of Pronouncement: 10.08.2020

For Appellant: Sh. Somil Agrawal, AdvFor Respondent: Ms. Nidhi Srivastava, CIT DR
Section 143(3)Section 153ASection 153A(1)(b)Section 153CSection 37(1)

…e based on any incriminating material unearthed during the course of search or requisition of document or undisclosed income pertaining to the assessee found out during the search & seizure operation and in view of judgments in the case of CIT Vs Kabul Chawla 126 DTR 130 and CIT Vs Kurele Paper Mills Pvt. Ltd. 380 ITR 571 wherein it was held that the completed assessments cannot be interfered with by the AO while making the assessment u/s 153C in the absence of any incriminating material, the addition made by the AO is directed to be deleted. 7. In the result, the appeal of the assessee is allowed. Order Pronoun…

M/S Mdlr Developers & Promotors (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the appeals of the assessee are dismissed as withdrawn

ITA 703/DEL/2017[2006-07]Status: DisposedITAT Delhi17 Mar 2020AY 2006-07

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.702/Del./2017 Assessment Year: 2005-06 And Assessment Year: 2006-07 M/s. MDLR Developers & Vs. DCIT, Promotors (P.) Ltd., Central Circle-15 Flat No. 4, R.R. (New Central Circle-14), Apartments, 3-4, New Delhi Manglapuri, Mahrauli, New Delhi PAN :AAECM0201E (Appellant) (Respondent) Appellant by Shri Gautam Jain, Adv. Respondent by Smt. Sushma Singh, CIT(DR) Date of hearing 16.03.2020 Date of pronouncement 17.03.2020 ORDER PER O.P. KANT, AM: These two appea…

M/S Mdlr Developers & Promotors (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the appeals of the assessee are dismissed as withdrawn

ITA 702/DEL/2017[2005-06]Status: DisposedITAT Delhi17 Mar 2020AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.702/Del./2017 Assessment Year: 2005-06 And Assessment Year: 2006-07 M/s. MDLR Developers & Vs. DCIT, Promotors (P.) Ltd., Central Circle-15 Flat No. 4, R.R. (New Central Circle-14), Apartments, 3-4, New Delhi Manglapuri, Mahrauli, New Delhi PAN :AAECM0201E (Appellant) (Respondent) Appellant by Shri Gautam Jain, Adv. Respondent by Smt. Sushma Singh, CIT(DR) Date of hearing 16.03.2020 Date of pronouncement 17.03.2020 ORDER PER O.P. KANT, AM: These two appea…

ACIT, New Delhi vs. M/S Ramji Lal Investments Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6685/DEL/2016[2008-09]Status: DisposedITAT Delhi17 Mar 2020AY 2008-09

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 132Section 143(1)Section 143(2)Section 143(3)Section 143ASection 153ASection 68

…ion of ₹ 7,70,00,000/- as income from undisclosed sources under section 68 of the Act and addition of interest on FDR of ₹ 7,41,764/-. On further appeal, the Ld. CIT(A) following the decision of the Hon’ble Delhi High Court in the case of CIT Vs Kabul Chawla, 126 DTR 130, held that no addition could have been made in the instant case in view of non-abated case and no incriminating material found during the course of the search, accordingly deleted both the additions. Aggrieved with the additions deleted by the Ld. CIT(A), the Revenue is in appeal before the Tribunal raising the grounds as reproduced above. 3. We…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. Smt. Reema Harish Bhatia, Kota

ITA 790/JPR/2018[2016-17]Status: DisposedITAT Jaipur25 Apr 2019AY 2016-17
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 139Section 153ASection 2(22)(e)

…A/R placed reliance on the following cases laws :- Jai Steel (India) vs. Assistant Commissioner of Income Tax 219 Taxman 233 (Raj. HC) Saumya Construction Pvt. Ltd. 387 ITR 529 (Guj. HC) PCIT vs. Meeta Gutgutia 395 ITR 526 (Del. HC) CIT vs. Kabul Chawla 126 DTR 130 (Del. HC) DCIT vs. M/s. A.M. Exports In ITA No. 561/JP/2018 dated 07.01.2019. 9 ITA Nos. 1284(4)/JP/2018 Smt. Reema Harish Bhatia, Kota. Thus the ld. A/R has submitted that in the proceedings under section 153A the AO can reassess the income in respect to 6 preceding years, however, there must be some incriminating material available with the…

Deputy Commissioner of Income Tax. Central Circle, Kota vs. Smt. Reema Harish Bhatia, Kota

ITA 789/JPR/2018[2014-15]Status: DisposedITAT Jaipur25 Apr 2019AY 2014-15
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 139Section 153ASection 2(22)(e)

…A/R placed reliance on the following cases laws :- Jai Steel (India) vs. Assistant Commissioner of Income Tax 219 Taxman 233 (Raj. HC) Saumya Construction Pvt. Ltd. 387 ITR 529 (Guj. HC) PCIT vs. Meeta Gutgutia 395 ITR 526 (Del. HC) CIT vs. Kabul Chawla 126 DTR 130 (Del. HC) DCIT vs. M/s. A.M. Exports In ITA No. 561/JP/2018 dated 07.01.2019. 9 ITA Nos. 1284(4)/JP/2018 Smt. Reema Harish Bhatia, Kota. Thus the ld. A/R has submitted that in the proceedings under section 153A the AO can reassess the income in respect to 6 preceding years, however, there must be some incriminating material available with the…

Smt. Reema Harish Bhatia, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 597/JPR/2018[2016-17]Status: DisposedITAT Jaipur25 Apr 2019AY 2016-17
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 139Section 153ASection 2(22)(e)

…A/R placed reliance on the following cases laws :- Jai Steel (India) vs. Assistant Commissioner of Income Tax 219 Taxman 233 (Raj. HC) Saumya Construction Pvt. Ltd. 387 ITR 529 (Guj. HC) PCIT vs. Meeta Gutgutia 395 ITR 526 (Del. HC) CIT vs. Kabul Chawla 126 DTR 130 (Del. HC) DCIT vs. M/s. A.M. Exports In ITA No. 561/JP/2018 dated 07.01.2019. 9 ITA Nos. 1284(4)/JP/2018 Smt. Reema Harish Bhatia, Kota. Thus the ld. A/R has submitted that in the proceedings under section 153A the AO can reassess the income in respect to 6 preceding years, however, there must be some incriminating material available with the…

Smt. Reema Harish Bhatia, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 596/JPR/2018[2013-14]Status: DisposedITAT Jaipur25 Apr 2019AY 2013-14
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 139Section 153ASection 2(22)(e)

…A/R placed reliance on the following cases laws :- Jai Steel (India) vs. Assistant Commissioner of Income Tax 219 Taxman 233 (Raj. HC) Saumya Construction Pvt. Ltd. 387 ITR 529 (Guj. HC) PCIT vs. Meeta Gutgutia 395 ITR 526 (Del. HC) CIT vs. Kabul Chawla 126 DTR 130 (Del. HC) DCIT vs. M/s. A.M. Exports In ITA No. 561/JP/2018 dated 07.01.2019. 9 ITA Nos. 1284(4)/JP/2018 Smt. Reema Harish Bhatia, Kota. Thus the ld. A/R has submitted that in the proceedings under section 153A the AO can reassess the income in respect to 6 preceding years, however, there must be some incriminating material available with the…

Smt. Jaya Prem Bhatia, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, the appeal of the assessee for A

ITA 594/JPR/2018[2016-17]Status: DisposedITAT Jaipur25 Apr 2019AY 2016-17
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 132Section 139Section 143(2)Section 153ASection 153A(1)Section 2(22)(e)

…A/R placed reliance on the following cases laws :- Jai Steel (India) vs. Assistant Commissioner of Income Tax 219 Taxman 233 (Raj. HC) Saumya Construction Pvt. Ltd. 387 ITR 529 (Guj. HC) PCIT vs. Meeta Gutgutia 395 ITR 526 (Del. HC) CIT vs. Kabul Chawla 126 DTR 130 (Del. HC) Smt. Jaya Prem Bhatia, Kota. DCIT vs. M/s. A.M. Exports In ITA No. 561/JP/2018 dated 07.01.2019. Thus the ld. A/R has submitted that in the proceedings under section 153A the AO can reassess the income in respect to 6 preceding years, however, there must be some incriminating material available with the AO for making addition to the r…

Smt. Jaya Prem Bhatia, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, the appeal of the assessee for A

ITA 593/JPR/2018[2013-14]Status: DisposedITAT Jaipur25 Apr 2019AY 2013-14
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 132Section 139Section 143(2)Section 153ASection 153A(1)Section 2(22)(e)

…A/R placed reliance on the following cases laws :- Jai Steel (India) vs. Assistant Commissioner of Income Tax 219 Taxman 233 (Raj. HC) Saumya Construction Pvt. Ltd. 387 ITR 529 (Guj. HC) PCIT vs. Meeta Gutgutia 395 ITR 526 (Del. HC) CIT vs. Kabul Chawla 126 DTR 130 (Del. HC) Smt. Jaya Prem Bhatia, Kota. DCIT vs. M/s. A.M. Exports In ITA No. 561/JP/2018 dated 07.01.2019. Thus the ld. A/R has submitted that in the proceedings under section 153A the AO can reassess the income in respect to 6 preceding years, however, there must be some incriminating material available with the AO for making addition to the r…

Smt. Reema Harish Bhatia, Kota vs. Deputy Commissioner of Income Tax. Central Circle, Kota

ITA 1284/JPR/2018[2012-13]Status: DisposedITAT Jaipur25 Apr 2019AY 2012-13
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 139Section 153ASection 2(22)(e)

…A/R placed reliance on the following cases laws :- Jai Steel (India) vs. Assistant Commissioner of Income Tax 219 Taxman 233 (Raj. HC) Saumya Construction Pvt. Ltd. 387 ITR 529 (Guj. HC) PCIT vs. Meeta Gutgutia 395 ITR 526 (Del. HC) CIT vs. Kabul Chawla 126 DTR 130 (Del. HC) DCIT vs. M/s. A.M. Exports In ITA No. 561/JP/2018 dated 07.01.2019. 9 ITA Nos. 1284(4)/JP/2018 Smt. Reema Harish Bhatia, Kota. Thus the ld. A/R has submitted that in the proceedings under section 153A the AO can reassess the income in respect to 6 preceding years, however, there must be some incriminating material available with the…

M/S Bannalal Jat Constructions Pvt. Ltd., Bhilwara vs. Assistant Commissioner of Income Tax, Central Circle, Ajmer

In the result, appeal of the assessee is allowed

ITA 477/JPR/2018[2012-13]Status: DisposedITAT Jaipur07 Sept 2018AY 2012-13
For Appellant: Shri P.C. Parwal (CA)For Respondent: Smt. Rolly Agarwal (CIT)
Section 132Section 143(2)Section 153A

…e decision of Hon’ble Gujarat High Court in case of Saumya Construction Pvt. Ltd., 387 ITR 529 (Guj.). The ld. A/R has also relied upon various other decisions on this point including the decision of Hon’ble Delhi High Court in case of CIT vs. Kabul Chawla, 126 DTR 130 (Delhi). 3. On the other hand, the ld. D/R has relied upon the orders of the authorities below and submitted that even in a case where undisclosed income or undisclosed property has been found as a consequence of search, the same would also be taken into consideration. The requirement of the assessment or reassessment under section 153A has…

DCIT, New Delhi vs. M/S. M.K.R. Construction Pvt. Ltd., Delhi

In the result, appeal of the Revenue is allowed for

ITA 3351/DEL/2014[2008-09]Status: DisposedITAT Delhi08 May 2018AY 2008-09

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri S.K. Gupta, C.AFor Respondent: Ms. Shefali Swaroop, CIT-D.R
Section 153ASection 68

…he Ld. CIT(A) considered the issue of unexplained share application money and deleted the addition. The Tribunal in its order dated 16.11.2017 dismissed the Departmental Appeal following the decision of Hon’ble Delhi High Court in the case of Kabul Chawla 380 ITR 570 because no incriminating material was found against the assessee during the course of search. Ld. D.R. therefore, submitted that there is a confusion on the facts. Therefore, matter may be remanded to the Ld. CIT(A) to decide the matter in issue afresh. 5. After considering the rival submissions, we are of the view that the matter requires re…