Which sections of the Income Tax Act does CIT v. Anil Kumar Bhatia (supra) and CIT v. Chetan Das Lachman Das come up under?

It is most often cited in judgments turning on Section 143(3), Section 153A, Section 132, Section 132(4), Section 142A, Section 147.

CIT v. Anil Kumar Bhatia (supra) and CIT v. Chetan Das Lachman Das (254 CTR 392)

Q: What is CIT v. Anil Kumar Bhatia (supra) and CIT v. Chetan Das Lachman Das authority for?

Seized material from a search under Section 132 can be used to presume similar transactions and extrapolate findings of unaccounted expenditure across the six assessment years covered by Section 153A. This allows for estimation and projection based on limited seized evidence.

Q: How many judgments cite CIT v. Anil Kumar Bhatia (supra) and CIT v. Chetan Das Lachman Das?

57 judgments on BharatTax cite CIT v. Anil Kumar Bhatia (supra) and CIT v. Chetan Das Lachman Das (254 CTR 392), spanning 2017 to 2026.

M/S SINGLA BUILDERS AND PROMOTERS LIMITED,RUPNAGAR, PUNJAB vs. DCIT/ACIT(CEN)-1 CHD, CHANDIGARH

The appeals stand partly allowed

ITA 487/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh06 Feb 2026AY 2013-14

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.487/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2013-14) M/S Singla Builders & Promoters Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaocs-6503-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.482/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2017-18) & 3. आयकर अपील सं. / Ita No.484/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2018-19) M/S Credo Assets Private Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265-C, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcc-6400-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Parikshit Aggarwal (Ca) & Smt. Shruti Khandelwal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) & Shri Rajat Kumar Kureel (Cit) – Ld. Drs (Virtual) Date Of Final Hearing : 27-01-2026 Date Of Pronouncement : 03-02-2026

For Appellant: Sh. Parikshit Aggarwal (CA) & Smt. ShrutiFor Respondent: Smt. Kusum Bansal (CIT) & Shri Rajat Kumar

Section 127Section 132Section 142ASection 143(3)Section 153ASection 153BSection 69ASection 69B

…the assessee had been making construction expenditure outside the books of accounts. The guess-work could be resorted to as per the decision of Hon’ble Delhi High Court in the case of Smt. Dayawanti Gupta (390 ITR 496). In the case of Chetan Das Lachman Das (254 CTR 392), it was held that seized material could be relied upon to draw inference that there could be similar transactions. Therefore, findings in respect of unaccounted expenditure incurred outside the books of account for some financial year could be extrapolated in respect of other projects being developed by the assessee for different assessment year…

M/S CREDO ASSETS PVT. LTD.,RUPNAGAR PUNJAB vs. DCIT/ACIT(CEN)-1 CHD, CHANDIGARH

The appeals stand partly allowed

ITA 482/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh06 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.487/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2013-14) M/S Singla Builders & Promoters Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaocs-6503-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.482/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2017-18) & 3. आयकर अपील सं. / Ita No.484/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2018-19) M/S Credo Assets Private Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265-C, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcc-6400-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Parikshit Aggarwal (Ca) & Smt. Shruti Khandelwal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) & Shri Rajat Kumar Kureel (Cit) – Ld. Drs (Virtual) Date Of Final Hearing : 27-01-2026 Date Of Pronouncement : 03-02-2026

For Appellant: Sh. Parikshit Aggarwal (CA) & Smt. ShrutiFor Respondent: Smt. Kusum Bansal (CIT) & Shri Rajat Kumar

Section 127Section 132Section 142ASection 143(3)Section 153ASection 153BSection 69ASection 69B

…the assessee had been making construction expenditure outside the books of accounts. The guess-work could be resorted to as per the decision of Hon’ble Delhi High Court in the case of Smt. Dayawanti Gupta (390 ITR 496). In the case of Chetan Das Lachman Das (254 CTR 392), it was held that seized material could be relied upon to draw inference that there could be similar transactions. Therefore, findings in respect of unaccounted expenditure incurred outside the books of account for some financial year could be extrapolated in respect of other projects being developed by the assessee for different assessment year…

M/S CREDO ASSETS PVT. LTD.,RUPNAGAR PUNJAB vs. DCIT/ACIT(CEN)-1 CHD, CHANDIGARH

The appeals stand partly allowed

ITA 484/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh03 Feb 2026AY 2018-19

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.487/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2013-14) M/S Singla Builders & Promoters Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaocs-6503-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.482/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2017-18) & 3. आयकर अपील सं. / Ita No.484/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2018-19) M/S Credo Assets Private Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265-C, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcc-6400-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Parikshit Aggarwal (Ca) & Smt. Shruti Khandelwal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) & Shri Rajat Kumar Kureel (Cit) – Ld. Drs (Virtual) Date Of Final Hearing : 27-01-2026 Date Of Pronouncement : 03-02-2026

For Appellant: Sh. Parikshit Aggarwal (CA) & Smt. ShrutiFor Respondent: Smt. Kusum Bansal (CIT) & Shri Rajat Kumar

Section 127Section 132Section 142ASection 143(3)Section 153ASection 153BSection 69ASection 69B

…the assessee had been making construction expenditure outside the books of accounts. The guess-work could be resorted to as per the decision of Hon’ble Delhi High Court in the case of Smt. Dayawanti Gupta (390 ITR 496). In the case of Chetan Das Lachman Das (254 CTR 392), it was held that seized material could be relied upon to draw inference that there could be similar transactions. Therefore, findings in respect of unaccounted expenditure incurred outside the books of account for some financial year could be extrapolated in respect of other projects being developed by the assessee for different assessment year…

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

ITA 813/JPR/2025[2017-18]Status: DisposedITAT Jaipur23 Jul 2025AY 2017-18

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)

Section 143(3)Section 37(1)

…M.K.E Memon 248 ITR 310).\nHowever the guess work should not be arbitrary....... As per the ratio of the judgement in the case of Commissioner of Income-tax-VII\nv. Chetan Das Lachman Das [2012] 25 taxmann.com 227 (Delhi)/[2012] 211\nTaxman 61 (Delhi)/[2012] 254 CTR 392 (Delhi) [07-08-2012], transaction can be\npresumed for whole period on basis of seized material - Seized material can also\nbe relied upon to draw inference that there can be similar transactions throughout\nperiod of six years covered by section 153A. The relevant para of the judgement\nis as under.-\n11. We have considered the facts and the riv…

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 812/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)

Section 143(3)Section 37(1)

…ITR 310). However the guess work should not be arbitrary....... (emphasis supplied) As per the ratio of the judgement in the case of Commissioner of Income-tax-VII v. Chetan Das Lachman Das [2012] 25 taxmann.com 227 (Delhi)/[2012] 211 Taxman 61 (Delhi)/[2012] 254 CTR 392 (Delhi) [07-08-2012], transaction can be presumed for whole period on basis of seized material - Seized material can also be relied upon to draw inference that there can be similar transactions throughout period of six years covered by section 153A. The relevant para of the judgement is as under.- 11. We have considered the facts and the rival su…

M/S GANESH BUILDERS,PANCHKULA vs. DCIT, CC-1, CHANDIGARH

In the result, the respective appeals and stay applications are disposed off in light of aforesaid directions

ITA 452/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR &

Section 132Section 153ASection 153CSection 153DSection 251Section 251(1)Section 271

…ority have to draw inferences by applying element of guess work by having reasonable nexus with the document seized and statement recorded. Further, reliance is placed upon the decision of Hon'ble Delhi High Court in the case of C1T vs Chelan Das Lachman Das, 254 CTR 392 where it has been held that seized material can also be relied upon to draw inference that there can be similar transactions covered u/s 153A. The AO has also dealt with such objections of the assessee firm vide letter dated 20.11.2018. Therefore, the ratio of Hon'ble Delhi High Court in the case of Kabul Chawla is not applicable to the facts of…

M/S LUXMI BUILDERS,CHANDIGARH vs. DCIT, CHANDIGARH

In the result, the respective appeals and stay applications are disposed off in light of aforesaid directions

ITA 451/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR &

Section 132Section 153ASection 153CSection 153DSection 251Section 251(1)Section 271

…ority have to draw inferences by applying element of guess work by having reasonable nexus with the document seized and statement recorded. Further, reliance is placed upon the decision of Hon'ble Delhi High Court in the case of C1T vs Chelan Das Lachman Das, 254 CTR 392 where it has been held that seized material can also be relied upon to draw inference that there can be similar transactions covered u/s 153A. The AO has also dealt with such objections of the assessee firm vide letter dated 20.11.2018. Therefore, the ratio of Hon'ble Delhi High Court in the case of Kabul Chawla is not applicable to the facts of…

KAKSH IMPEX PRIVATE LIMITED,NEW DELHI vs. ACIT CENTRAL CIRCLE-26, NEW DELHI

In the result, the additions made in all these appeals are deleted and the appeals filed by the respective assessees are allowed

ITA 223/DEL/2021[2011-12]Status: DisposedITAT Delhi18 Jan 2022AY 2011-12

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Ramesh Goyal, C.AFor Respondent: Shri Surender Pal, CIT-

Section 132Section 142(1)Section 143(1)Section 153A

…5, is distinguishable and does not apply to the facts of this case. In support of his contention, the Ld. D.R. also relied upon the following Judgments : i. Filatex India Ltd. Vs CIT [2014] 49 taxmann.com 465 (Delhi). ii. CIT vs Chetan Das Lachman Das [2012] 254 CTR 392 (Delhi) iii. Smt. Dayawanti vs CIT [2017] 390 ITR 496 (Delhi). iv. Vinod Kumar Gupta vs DCIT, ITA No.1003/2017, Hon’ble Delhi High Court. 29 ITA.Nos.223 to 229/Del./2021, 220 to 222/Del./2021, ITA.Nos.213 to 219/Del./2021 & 212/Del./2021 M/s. Kaksh Impex Pvt. Ltd., New Delhi & Others. 4.3. The Ld. D.R. accordingly submitted that in view of the a…

ACIT, CENTRAL CIRCLE-15, NEW DELHI vs. LUXMAN BUILDERS PVT. LTD., NEW DELHI

In the result, the CO filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 817/DEL/2018[2010-11]Status: DisposedITAT Delhi14 Dec 2021AY 2010-11

Bench: Shri R.K. Panda & Shri Kul Bharatassessment Year: 2010-11 Acit, Vs Lumax Builders Pvt. Ltd., Central Circle-15, 25, Bazar Lane, New Delhi. Bengali Market, New Delhi. Pan: Aaacl2184R Co No.93/Del/2018 (Ita No.817/Del/2018) Assessment Year: 2010-11 Lumax Builders Pvt. Ltd., Vs. Acit, 25, Bazar Lane, Central Circle-15, Bengali Market, New Delhi New Delhi. Pan: Aaacl2184R (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Advocate & Shri Lalit Mohan, Advocate Revenue By : Ms Paramita M. Biswas, Cit, Dr Date Of Hearing : 16.09.2021 Date Of Pronouncement : 14.12.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Revenue Is Directed Against The Order Dated 3Rd November, 2017 Of The Cit(A)-26, New Delhi, Relating To Assessment Year 2010- 11. Co No.93/Del/2018 2. The Assessee Has Filed The Co Against The Appeal Filed By The Revenue. For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Ms Paramita M. Biswas, CIT, DR

Section 132Section 132(4)Section 153A

…rse of search, in respect of each issue, then no addition in respect of any such issue can be made to the assessment under Section 153A and 153C of the Act. The decisions of this court in CIT v Anil Kumar Bhatia (supra) and CIT v. Chetan Das Lachman Das [2012]254 CTR 392 (Del) were extensively discussed in Commissioner of Income Tax (Central-Ill) v Kabul chawla(supra). The Court in Commissioner of Income Tax (Central-Ill) v Kabul chawla(supra)had also discussed and concurred with the decisionof the Rajasthan High Court in Jai Steel (india), Jodhpur v. ACIT (2013) 36 Taxman 523 (Raj) which had held that the assess…

ACIT, CENTRAL CIRCLE-15, NEW DELHI vs. SUNSTAR INFRA DEVELOPERS PVT. LTD., NEW DELHI

In the result, all the Cross Objections filed by the assessees are allowed and all the appeals filed by the Revenue are dismissed

ITA 816/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Nov 2020AY 2012-13