CIT v. Chetan Dass Lachman Dass

25 Taxmann.com 227High Court2012#983 most cited

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

An assessment under section 153A of the Income-tax Act is not solely restricted to the evidence found during the search; the Assessing Officer can also consider other post-search material or information available that relates to the search evidence.

109

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Chetan Dass Lachman Dass · 25 Taxmann.com 227 · Section 153A · Section 132 · scope of search assessment · evidence found during search · post-search material · incriminating material · corroborative evidence · additions based on search material · Delhi High Court

Sections most often in play

Section 132Section 143(3)Section 147Section 148Section 153ASection 132(1)Section 132(3)Section 132(4)

Issues it is cited on

section 115adsection 2(1a)section 2(1)section 153a(b)section 263(2)section 60section 63section 142(2c)section 2(14)(iii)section 164(2)abatement of assessmentsection 13(8)

Judgments citing CIT v. Chetan Dass Lachman Dass

Rajeev Bhel, Delhi vs. DCIT, New Delhi

In the result, assessee’s appeals for AY 2007-08, 2008-09, 2009-10,

ITA 1927/DEL/2015[2007-08]Status: DisposedITAT Delhi29 Jun 2016AY 2007-08

Bench: Shri S.V. Mehrotra : & Shri C.M. Garg :

For Appellant: Shri Kapil Goel AdvFor Respondent: Mrs. Nandita Kanchan CIT (DR)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI C.M. GARG : JUDICIAL MEMBER ITA nos. 1927 to 1931/Del/2015 Asstt. Yrs: 2007-08, 2008-09, 2009-10, 2010-11 & 2012-13 Rajeev Behl Vs. DCIT Central Circle-15, C/o Kapil Goel Adv. New Delhi. F-26/124 Sector 7 Rohini, Delhi-110085 PAN: AAMPB 3279 L ( Appellant ) (Respondent) Appellant by : Shri Kapil Goel Adv. Respondent by : Mrs. Nandita Kanchan CIT (DR) Date of hearing : 10/06/2016. Date of order : 29/06/2016. O R D E R PER S.V. MEHROTRA, A.M: These are assessee’s appeals against separate order…

DCIT, New Delhi vs. M/S. Harsh International (P) Ltd., New Delhi

The appeal of the Revenue are dismissed

ITA 3135/DEL/2012[2005-06]Status: DisposedITAT Delhi27 Jun 2016AY 2005-06

Bench: Shri J. Sudhakar Reddy & Smt Suchitra Kamblei.T.A .No.-2929/Del/2012 (A. Y 2004-05) I.T.A .No.-2930/Del/2012 (A. Y 2005-06) Harsh International Pvt. Ltd. Vs Dcit 11/2A, Pusa Road Central Circle-8 New Delhi New Delhi Aabch1511K (Respondent) (Appellant) I.T.A .No.-3134/Del/2012 (A. Y 2004-05) I.T.A .No.-3135/Del/2012 (A. Y 2005-06) Dcit Vs Harsh International Pvt. Ltd. Central Circle-8 11/2A, Pusa Road New Delhi New Delhi (Appellant) Aabch1511K (Respondent) Appellant By Sh. Mukesh Gupta, Adv Respondent By Sh. A. K. Saroha, Cit Dr

Section 145(3)

…1 2929/Del/2012 Harsh IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SMT SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No.-2929/DEL/2012 (A. Y 2004-05) I.T.A .No.-2930/DEL/2012 (A. Y 2005-06) Harsh International Pvt. Ltd. Vs DCIT 11/2A, Pusa Road Central Circle-8 New Delhi New Delhi AABCH1511K (RESPONDENT) (APPELLANT) I.T.A .No.-3134/DEL/2012 (A. Y 2004-05) I.T.A .No.-3135/DEL/2012 (A. Y 2005-06) DCIT Vs Harsh International Pvt. Ltd. Central Circle-8 11/2A, Pusa Road New Delhi New Delhi (APPELLANT) AABCH1511K (RESPONDENT) Appellant by Sh. M…

DCIT, New Delhi vs. M/S. Harsh International (P) Ltd., New Delhi

The appeal of the Revenue are dismissed

ITA 3134/DEL/2012[2004-05]Status: DisposedITAT Delhi27 Jun 2016AY 2004-05

Bench: Shri J. Sudhakar Reddy & Smt Suchitra Kamblei.T.A .No.-2929/Del/2012 (A. Y 2004-05) I.T.A .No.-2930/Del/2012 (A. Y 2005-06) Harsh International Pvt. Ltd. Vs Dcit 11/2A, Pusa Road Central Circle-8 New Delhi New Delhi Aabch1511K (Respondent) (Appellant) I.T.A .No.-3134/Del/2012 (A. Y 2004-05) I.T.A .No.-3135/Del/2012 (A. Y 2005-06) Dcit Vs Harsh International Pvt. Ltd. Central Circle-8 11/2A, Pusa Road New Delhi New Delhi (Appellant) Aabch1511K (Respondent) Appellant By Sh. Mukesh Gupta, Adv Respondent By Sh. A. K. Saroha, Cit Dr

Section 145(3)

…1 2929/Del/2012 Harsh IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SMT SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No.-2929/DEL/2012 (A. Y 2004-05) I.T.A .No.-2930/DEL/2012 (A. Y 2005-06) Harsh International Pvt. Ltd. Vs DCIT 11/2A, Pusa Road Central Circle-8 New Delhi New Delhi AABCH1511K (RESPONDENT) (APPELLANT) I.T.A .No.-3134/DEL/2012 (A. Y 2004-05) I.T.A .No.-3135/DEL/2012 (A. Y 2005-06) DCIT Vs Harsh International Pvt. Ltd. Central Circle-8 11/2A, Pusa Road New Delhi New Delhi (APPELLANT) AABCH1511K (RESPONDENT) Appellant by Sh. M…

M/S. Harsh International Pvt. Ltd., New Delhi vs. DCIT, New Delhi

The appeal of the Revenue are dismissed

ITA 2930/DEL/2012[2005-06]Status: DisposedITAT Delhi27 Jun 2016AY 2005-06

Bench: Shri J. Sudhakar Reddy & Smt Suchitra Kamblei.T.A .No.-2929/Del/2012 (A. Y 2004-05) I.T.A .No.-2930/Del/2012 (A. Y 2005-06) Harsh International Pvt. Ltd. Vs Dcit 11/2A, Pusa Road Central Circle-8 New Delhi New Delhi Aabch1511K (Respondent) (Appellant) I.T.A .No.-3134/Del/2012 (A. Y 2004-05) I.T.A .No.-3135/Del/2012 (A. Y 2005-06) Dcit Vs Harsh International Pvt. Ltd. Central Circle-8 11/2A, Pusa Road New Delhi New Delhi (Appellant) Aabch1511K (Respondent) Appellant By Sh. Mukesh Gupta, Adv Respondent By Sh. A. K. Saroha, Cit Dr

Section 145(3)

…1 2929/Del/2012 Harsh IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SMT SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No.-2929/DEL/2012 (A. Y 2004-05) I.T.A .No.-2930/DEL/2012 (A. Y 2005-06) Harsh International Pvt. Ltd. Vs DCIT 11/2A, Pusa Road Central Circle-8 New Delhi New Delhi AABCH1511K (RESPONDENT) (APPELLANT) I.T.A .No.-3134/DEL/2012 (A. Y 2004-05) I.T.A .No.-3135/DEL/2012 (A. Y 2005-06) DCIT Vs Harsh International Pvt. Ltd. Central Circle-8 11/2A, Pusa Road New Delhi New Delhi (APPELLANT) AABCH1511K (RESPONDENT) Appellant by Sh. M…

M/S. Harsh International Pvt. Ltd., New Delhi vs. DCIT, New Delhi

The appeal of the Revenue are dismissed

ITA 2929/DEL/2012[2004-05]Status: DisposedITAT Delhi27 Jun 2016AY 2004-05

Bench: Shri J. Sudhakar Reddy & Smt Suchitra Kamblei.T.A .No.-2929/Del/2012 (A. Y 2004-05) I.T.A .No.-2930/Del/2012 (A. Y 2005-06) Harsh International Pvt. Ltd. Vs Dcit 11/2A, Pusa Road Central Circle-8 New Delhi New Delhi Aabch1511K (Respondent) (Appellant) I.T.A .No.-3134/Del/2012 (A. Y 2004-05) I.T.A .No.-3135/Del/2012 (A. Y 2005-06) Dcit Vs Harsh International Pvt. Ltd. Central Circle-8 11/2A, Pusa Road New Delhi New Delhi (Appellant) Aabch1511K (Respondent) Appellant By Sh. Mukesh Gupta, Adv Respondent By Sh. A. K. Saroha, Cit Dr

Section 145(3)

…1 2929/Del/2012 Harsh IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SMT SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No.-2929/DEL/2012 (A. Y 2004-05) I.T.A .No.-2930/DEL/2012 (A. Y 2005-06) Harsh International Pvt. Ltd. Vs DCIT 11/2A, Pusa Road Central Circle-8 New Delhi New Delhi AABCH1511K (RESPONDENT) (APPELLANT) I.T.A .No.-3134/DEL/2012 (A. Y 2004-05) I.T.A .No.-3135/DEL/2012 (A. Y 2005-06) DCIT Vs Harsh International Pvt. Ltd. Central Circle-8 11/2A, Pusa Road New Delhi New Delhi (APPELLANT) AABCH1511K (RESPONDENT) Appellant by Sh. M…

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

…ed u/s 132 of the Act. We, therefore, express no opinion as to whether section 153A can he invoked even in such a situation.’’ In the light of the plain language of the law, view of the High Court was very clear as echoed in CIT v. Chetan Dass Lachhman Dass {25 Taxmann.com 227 } that there is no requirement to base assessment only on search material. In this context, where ( para 11) High Court held as under; “To repeat, there is no condition in this section that additions should he strictly made on the hasis of evidence found in the course of the search or other post-search material or information available wit…

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 +…