CIT v. Chetan Das Lachman Das

211 Taxmann 61High Court2012#2030 most cited

What is CIT v. Chetan Das Lachman Das authority for?

The Assessing Officer, while making an assessment under Section 153A, is not restricted to strictly making additions based only on evidence found during the search but can also rely on other relevant and attendant evidence or post-search material related to the seized evidence. This allows the AO to draw inferences about similar transactions throughout the relevant six-year period.

56

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v Chetan Das Lachman Das · 211 Taxmann 61 · Section 153A · Section 153C · Section 132 · search assessment scope · seized material · other evidence · inference similar transactions · post search material

Sections most often in play

Section 132Section 132(1)Section 132(3)Section 132(4)Section 139Section 143(3)Section 144Section 147
Read the full judgment

Issues it is cited on

accumulated profitssection 40(b)section 2(22)deemed dividendsection 2(22)(e)section 153a(1)section 36(1)(iii)section 132aregular assessmentshort term capital gainssection 132(1)section 132(4)

Judgments citing CIT v. Chetan Das Lachman Das

Moon Beverages Ltd, New Delhi vs. ACIT, Central Circle-15, New Delhi

ITA 7374/DEL/2017[2013-14]Status: DisposedITAT Delhi07 Jun 2018AY 2013-14

Bench: Shri R. K. Panda & Smt. Beena A. Pillaiassessment Year : 2013-14 Moon Beverages Ltd., Acit, Central Circle- 15, 25, Bazar Lane, Bangali Market, New Delhi. Vs. New Delhi.

For Respondent: Ms. Shefali Swaroop, CIT-DR
Section 131Section 132Section 133(6)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER Assessment Year : 2013-14 Moon Beverages Ltd., ACIT, Central Circle- 15, 25, Bazar Lane, Bangali Market, New Delhi. Vs. New Delhi. PAN : AAACM1635J (Appellant) (Respondent) Assessment Year : 2013-14 Hindustan Aqua Ltd., ACIT, Central Circle- 15, 25, Bazar Lane, Bangali Market, New Delhi. Vs. New Delhi. PAN : AAACH3298J (Appellant) (Respondent) : Assessee by Shri Gautam Jain, Adv. Shri Lalit Mohan, Adv. Department by : Ms. Shefali Swaroop, CIT-DR Date of hearin…

DCIT, Jaipur vs. Godawari Estates Pvt. Ltd

ITA 493/JPR/2017[2010-11]Status: DisposedITAT Jaipur07 Nov 2017AY 2010-11
For Appellant: Shri Vijay Goyal, CA and Shri Gulshan Agarwal, CAFor Respondent: Smt. Rolee Agarwal, CIT - DR
Section 143(1)Section 143(3)Section 56(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES , JAIPUR Jh HkkxpUn] ys[kk lnL; ,o Jh dqy Hkkjr] U;kf;d lnL; ds le{k BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 493 & 494/JP/2017 fu/kZkj.k o"kZ@Assessment Year: 2010-11 & 2012-13 cuke The DCIT M/s. Godawari Estates Pvt. Ltd Vs. Central Circle-2 20, Maharishi Devendra Road Jaipur Burra Bazar, Kolkata – 700 007 LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACG 9639 C vihykFkhZ@Appellant izR;FkhZ@Respondent C.O. No. 26 & 27/JP/2017 (Arising out of vk;dj vihy la-@ITA No. 493 & 494/JP/2017)…

Shyam Sunder Jindal, New Delhi vs. ACIT, New Delhi

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 5448/DEL/2016[2006-07]Status: DisposedITAT Delhi10 Apr 2017AY 2006-07

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 5448/Del/2016 : Asstt. Year : 2006-07 Shyam Sunder Jindal, Vs Asstt. Commissioner Of Income 12A, Green Avenue, Sector-D, Tax, Central Circle-30, Pocket-3, Vasant Kunj, New Delhi New Delhi-110070 (Appellant) (Respondent) Pan No. Aagpj0184N Assessee By : Sh. Ajay Vohra, Sr. Adv. & Sh. Rohit Garg, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 16.02.2017 Date Of Pronouncement : 10.04.2017 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 24.08.2016 Of Ld. Cit(A)-30, New Delhi

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 143(3)Section 153ASection 153B(1)(viii)Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, AM and Smt. Beena Pillai, JM ITA No. 5448/Del/2016 : Asstt. Year : 2006-07 Shyam Sunder Jindal, Vs Asstt. Commissioner of Income 12A, Green Avenue, Sector-D, Tax, Central Circle-30, Pocket-3, Vasant Kunj, New Delhi New Delhi-110070 (APPELLANT) (RESPONDENT) PAN No. AAGPJ0184N Assessee by : Sh. Ajay Vohra, Sr. Adv. & Sh. Rohit Garg, Adv. Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing : 16.02.2017 Date of Pronouncement : 10.04.2017 ORDER Per N. K. Saini, AM: This is an appeal by the assessee against the order dated 24.08…

Sumanlata Bansal, Mumbai vs. Asst CIT Cen Cir 8, Mumbai

The appeals of the assessee are allowed and the ld

ITA 6541/MUM/2012[1999-00]Status: DisposedITAT Mumbai14 Feb 2017AY 1999-00

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwal

Section 143(2)Section 153ASection 68

…s, Hon’ble Court held that the AO can estimate the income in respect of all 32 plots. The fact was that incriminating material was found in that case. The other judgment of the Hon’ble Delhi High Court in the case of “CIT vs. Chetan Dass Lachman Dass” [2012] 211 Taxmann 61, strongly relied upon by the learned DR, is also of no help to the revenue but to the assessee only. In the said case the Hon’ble Delhi High Court, in para 11 of the order, though has held that there is no condition in section153A that additions should be strictly made on the basis of evidence found during the course of search or other post se…

Mrs. Sumanlata Bansal, Mumbai vs. The ACIT Cen Cir-8, Mumbai

In the result appeals bearing No

ITA 530/MUM/2008[2004-2005]Status: DisposedITAT Mumbai28 Sept 2016AY 2004-2005

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Ashok D. Mehta, A.RFor Respondent: Shri S.D. Srivastava, D.R
Section 143(2)Section 153ASection 68

…s, Hon’ble Court held that the AO can estimate the income in respect of all 32 plots. The fact was that incriminating material was found in that case. The other judgment of the Hon’ble Delhi High Court in the case of “CIT vs. Chetan Dass Lachman Dass” [2012] 211 Taxmann 61, strongly relied upon by the learned DR, is also of no help to the revenue but to the assessee only. In the said case the Hon’ble Delhi High Court, in para 11 of the order, though has held that there is no condition in section153A that additions should be strictly made on the basis of evidence found during the course of search or other post se…

Mrs. Sumanlata Bansal, Mumbai vs. The ACIT Cen Cir-8, Mumbai

In the result appeals bearing No

ITA 529/MUM/2008[2003-2004]Status: DisposedITAT Mumbai28 Sept 2016AY 2003-2004

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Ashok D. Mehta, A.RFor Respondent: Shri S.D. Srivastava, D.R
Section 143(2)Section 153ASection 68

…s, Hon’ble Court held that the AO can estimate the income in respect of all 32 plots. The fact was that incriminating material was found in that case. The other judgment of the Hon’ble Delhi High Court in the case of “CIT vs. Chetan Dass Lachman Dass” [2012] 211 Taxmann 61, strongly relied upon by the learned DR, is also of no help to the revenue but to the assessee only. In the said case the Hon’ble Delhi High Court, in para 11 of the order, though has held that there is no condition in section153A that additions should be strictly made on the basis of evidence found during the course of search or other post se…

Mrs. Sumanlata Bansal, Mumbai vs. The ACIT Cen Cir-8, Mumbai

In the result appeals bearing No

ITA 528/MUM/2008[2002-2003]Status: DisposedITAT Mumbai28 Sept 2016AY 2002-2003

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Ashok D. Mehta, A.RFor Respondent: Shri S.D. Srivastava, D.R
Section 143(2)Section 153ASection 68

…s, Hon’ble Court held that the AO can estimate the income in respect of all 32 plots. The fact was that incriminating material was found in that case. The other judgment of the Hon’ble Delhi High Court in the case of “CIT vs. Chetan Dass Lachman Dass” [2012] 211 Taxmann 61, strongly relied upon by the learned DR, is also of no help to the revenue but to the assessee only. In the said case the Hon’ble Delhi High Court, in para 11 of the order, though has held that there is no condition in section153A that additions should be strictly made on the basis of evidence found during the course of search or other post se…

Mrs. Sumanlata Bansal, Mumbai vs. The ACIT Cen Cir-8, Mumbai

In the result appeals bearing No

ITA 527/MUM/2008[2001-2002]Status: DisposedITAT Mumbai28 Sept 2016AY 2001-2002

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Ashok D. Mehta, A.RFor Respondent: Shri S.D. Srivastava, D.R
Section 143(2)Section 153ASection 68

…s, Hon’ble Court held that the AO can estimate the income in respect of all 32 plots. The fact was that incriminating material was found in that case. The other judgment of the Hon’ble Delhi High Court in the case of “CIT vs. Chetan Dass Lachman Dass” [2012] 211 Taxmann 61, strongly relied upon by the learned DR, is also of no help to the revenue but to the assessee only. In the said case the Hon’ble Delhi High Court, in para 11 of the order, though has held that there is no condition in section153A that additions should be strictly made on the basis of evidence found during the course of search or other post se…

Mrs. Sumanlata Bansal, Mumbai vs. The ACIT Cen Cir-8, Mumbai

In the result appeals bearing No

ITA 526/MUM/2008[2000-2001]Status: DisposedITAT Mumbai28 Sept 2016AY 2000-2001

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Ashok D. Mehta, A.RFor Respondent: Shri S.D. Srivastava, D.R
Section 143(2)Section 153ASection 68

…s, Hon’ble Court held that the AO can estimate the income in respect of all 32 plots. The fact was that incriminating material was found in that case. The other judgment of the Hon’ble Delhi High Court in the case of “CIT vs. Chetan Dass Lachman Dass” [2012] 211 Taxmann 61, strongly relied upon by the learned DR, is also of no help to the revenue but to the assessee only. In the said case the Hon’ble Delhi High Court, in para 11 of the order, though has held that there is no condition in section153A that additions should be strictly made on the basis of evidence found during the course of search or other post se…

Mrs. Sumanlata Bansal, Mumbai vs. The ACIT Cen Cir-8, Mumbai

In the result appeals bearing No

ITA 525/MUM/2008[1999-2000]Status: DisposedITAT Mumbai28 Sept 2016AY 1999-2000

Bench: Shri G.S. Pannu & Shri Sanjay Garg

For Appellant: Shri Ashok D. Mehta, A.RFor Respondent: Shri S.D. Srivastava, D.R
Section 143(2)Section 153ASection 68

…s, Hon’ble Court held that the AO can estimate the income in respect of all 32 plots. The fact was that incriminating material was found in that case. The other judgment of the Hon’ble Delhi High Court in the case of “CIT vs. Chetan Dass Lachman Dass” [2012] 211 Taxmann 61, strongly relied upon by the learned DR, is also of no help to the revenue but to the assessee only. In the said case the Hon’ble Delhi High Court, in para 11 of the order, though has held that there is no condition in section153A that additions should be strictly made on the basis of evidence found during the course of search or other post se…

M/S. Lairy Distributors Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the assessees stand allowed on legal grounds Nos

ITA 6947/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Jan 2016AY 2006-07

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Shri Ramesh Chandra, CIT-DR
Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI `A’ BENCH, NEW DELHI 1 BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER, AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. No. 6947/Del/2014 Assessment Year : 2006-07 M/s Lairy Distributors Pvt. Ltd Vs. The Dy. C.I.T A-15, Ashok Vihar, Phase – 1 Central Circle - 03 New Delhi New Delhi PAN: AABCL 1152 E I.T.A.No. 7060/Del/2014 Assessment Year : 2007-08 M/s Sunny Infra Projects Ltd Vs. The CIT(A) - XXVI A-15, Ashok Vihar, Phase – 1 Delhi Delhi PAN: AAECS 3929 B I.T.A. No. 6948/Del/2014 Assessment Year : 2007-08 M/s Balram Vinimay Pvt. Ltd Vs. The Dy. C.I.T A-15, Ashok Viha…

ACIT Cen Cir 33, Mumbai vs. Vishal Jayendra. Jhaveri, Mumbai

The appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 2147/MUM/2012[2006-07]Status: DisposedITAT Mumbai16 Oct 2015AY 2006-07

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 132Section 143(2)Section 144Section 153A

…s, Hon’ble Court held that the AO can estimate the income in respect of all 32 plots. The fact was that incriminating material was found in that case. The other judgment of the Hon’ble Delhi High Court in the case of “CIT vs. Chetan Dass Lachman Dass” [2012] 211 Taxmann 61, strongly relied upon by the learned DR, is also of no help to the revenue but to the assessee only. In the said case the Hon’ble Delhi High Court, in para 11 of the order, though has held that 13 Visttal Jayendra Jhaveri ITA No.2146 & 2147/Mum/2012 & C.O. No.284 & 285/Mum/2013 there is no condition in section153A that additions should be stri…

ACIT Cen Cir 33, Mumbai vs. Vishal Jayendra. Jhaveri, Mumbai

The appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 2146/MUM/2012[2005-06]Status: DisposedITAT Mumbai16 Oct 2015AY 2005-06

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 132Section 143(2)Section 144Section 153A

…s, Hon’ble Court held that the AO can estimate the income in respect of all 32 plots. The fact was that incriminating material was found in that case. The other judgment of the Hon’ble Delhi High Court in the case of “CIT vs. Chetan Dass Lachman Dass” [2012] 211 Taxmann 61, strongly relied upon by the learned DR, is also of no help to the revenue but to the assessee only. In the said case the Hon’ble Delhi High Court, in para 11 of the order, though has held that 13 Visttal Jayendra Jhaveri ITA No.2146 & 2147/Mum/2012 & C.O. No.284 & 285/Mum/2013 there is no condition in section153A that additions should be stri…

Commissioner of Income Tax (Central)-III vs. Kabul Chawla

ITA/709/2014HC Delhi28 Aug 2015
Section 132Section 143(1)Section 153ASection 154Section 2Section 2(22)(e)Section 260A

…ITA Nos. 707, 709 and 713 of 2014 Page 1 of 26 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on : August 13, 2015 Decision on: August 28, 2015 + ITA 707/2014 COMMISSIONER OF INCOME TAX (CENTRAL)-III ... Appellant Through: Ms. Suruchi Aggarwal, Senior Standing counsel with Ms. Lakshmi Gurung, Advocate. versus KABUL CHAWLA ..... Respondent Through: Mr. C.S. Aggarwal, Senior Advocate with Mr. Manish Sharma, Mr. Prakash Kumar and Mr. Pranay Raj Singh, Advocates. WITH +…

Commissioner of Income Tax (Central)-III vs. Kabul Chawla

ITA/707/2014HC Delhi28 Aug 2015
Section 132Section 143(1)Section 153ASection 154Section 2Section 2(22)(e)Section 260A

…ITA Nos. 707, 709 and 713 of 2014 Page 1 of 26 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on : August 13, 2015 Decision on: August 28, 2015 + ITA 707/2014 COMMISSIONER OF INCOME TAX (CENTRAL)-III ... Appellant Through: Ms. Suruchi Aggarwal, Senior Standing counsel with Ms. Lakshmi Gurung, Advocate. versus KABUL CHAWLA ..... Respondent Through: Mr. C.S. Aggarwal, Senior Advocate with Mr. Manish Sharma, Mr. Prakash Kumar and Mr. Pranay Raj Singh, Advocates. WITH +…

Commissioner of Income Tax (Central)-III vs. Kabul Chawla

ITA/713/2014HC Delhi28 Aug 2015
Section 132Section 143(1)Section 153ASection 154Section 2Section 2(22)(e)Section 260A

…ITA Nos. 707, 709 and 713 of 2014 Page 1 of 26 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on : August 13, 2015 Decision on: August 28, 2015 + ITA 707/2014 COMMISSIONER OF INCOME TAX (CENTRAL)-III ... Appellant Through: Ms. Suruchi Aggarwal, Senior Standing counsel with Ms. Lakshmi Gurung, Advocate. versus KABUL CHAWLA ..... Respondent Through: Mr. C.S. Aggarwal, Senior Advocate with Mr. Manish Sharma, Mr. Prakash Kumar and Mr. Pranay Raj Singh, Advocates. WITH +…