What is CIT v. Chandra Chemouse P. Ltd. authority for?

Additions to income can only be made based on evidence found during a search or requisition, not on inferences drawn by the Assessing Officer.

How many judgments cite CIT v. Chandra Chemouse P. Ltd.?

22 judgments on BharatTax cite CIT v. Chandra Chemouse P. Ltd. (298 ITR 98), spanning 2021 to 2025.

Which sections of the Income Tax Act does CIT v. Chandra Chemouse P. Ltd. come up under?

It is most often cited in judgments turning on Section 1961, Section 115BBE of Income Tax Act, Section 132, Section 132 of Income Tax Act, Section 132(4) of Income Tax Act, Section 133A.

CIT v. Chandra Chemouse P. Ltd. (298 ITR 98)

SURESH KUMAR BANTHIA,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(3), , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 835/KOL/2025[2020-2021]Status: DisposedITAT Kolkata18 Sept 2025AY 2020-2021

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Suresh Kumar Banthia Dcit, Central Circle-4(3) 147 Banthia House Mahatma Aayakar Bhavan, Poorva, 110 Gandhi Road, Burra Bazar, Shantipally, E.M. By Pass, Vs. Kolkata-700007, West Bengal Kolkata-700107, West Bengal (Appellant) (Respondent) Pan No. Aevpb2317L Assessee By : S.M. Surana & Sunil Surana, Ars Revenue By : Sanat Kumar Raha, Dr Date Of Hearing: 29.07.2025 Date Of Pronouncement: 18.09.2025

For Appellant: S.M. Surana, &For Respondent: Sanat Kumar Raha, DR

Section 132Section 133ASection 143(3)Section 69A

…TTJ (Del) 151 iv. Mohan Foods Ltd Vs. DCIT (2010) 123 ITD 590 (Del) v. CIT vs. SM Agarwal [2007]293ITR43(DELHI) vi. Jayanti Lal Patel [1998] 233 ITR 588 (Raj). vii. NK Malhan Vs. DCIT (2004) 91 TTJ (Del) 938. viii. CIT Vs. Chandra Chemouse P. Ltd. (2008) 298 ITR 98 (Raj.) Suresh Kumar Banthia; A.Y. 2020-21 ix. MM financiers (P) Ltd. Vs. DCIT (2007) 107 TTJ (Chennai) 2000 x. Mongra Metals (P) Ltd. Vs. ACIT 67 TTJ 247 (All. Trib) xi. Pooja Bhatt Vs. ACIT (2000) 73 ITD 205 (Mum. Trib) xii. Atual Kumar Jain Vs. CIT (2000) 64 TTJ (Del. Trib) 786 xiii. SK gupta Vs. DCIT (1999) 63 TTJ (del. Trib) 532 xiv. CIT…

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE)-1,, RAIPUR vs. M/S. CHHATISGARH DISTILLERIES LIMITED, KOLKATA

In the result, appeal of the revenue in ITA No

ITA 103/RPR/2020[2017-18]Status: DisposedITAT Raipur31 Jul 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita No.103/Rpr/2020 Co No.15/Rpr/2023 "नधा"रण वष" / Assessment Year : 2017-18 The Assistant Commissioner Of Income Tax (Central Circle)-1, Raipur (C.G.)

For Appellant: Shri S.R Rao, AdvocateFor Respondent: Shri S.L Anuragi, Ld. CIT-DR

Section 115BSection 132Section 132(4)Section 153ASection 69C

…corroborative evidence; such loose papers cannot be called even the documents as they are simply the rough papers to be thrown in the waste paper basket. In this connection, the assessee relies upon the court decisions. CIT Vs. Chandra Chemouse P. Ltd. (2008) 298 ITR 98 (Raj.): It is held that – (i) Additions can be made only when evidence is available as a result of search or a requisition of books of accounts or documents and other material. However additions cannot be made on the basis of inferences. (ii) No facts were available to AO after search and inference of AO did not fall within the scope of Section 15…