What is CIT v. Kabul Chawla authority for?

In a search assessment under Section 153A, additions to income declared in 'completed assessments' can only be made if specific incriminating material, indicative of undisclosed income, is unearthed during the search. Without such material, the scope of assessment is limited to the income already assessed or declared.

How many judgments cite CIT v. Kabul Chawla?

47 judgments on BharatTax cite CIT v. Kabul Chawla (2015 SCC OnLine DEL 11554), spanning 2017 to 2025.

Which sections of the Income Tax Act does CIT v. Kabul Chawla come up under?

It is most often cited in judgments turning on Section 10(38), Section 132, Section 143(3), Section 147, Section 148, Section 153A.

CIT v. Kabul Chawla (2015 SCC OnLine DEL 11554)

SMT. RITU SOIN,LUDHIANA vs. ACIT, CC-II, LUDHIANA

In the result, both the appeals are allowed

ITA 305/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh06 Oct 2025AY 2012-13

For Appellant: Shri Ashwani Kumar, CA andFor Respondent: \nSmt. Kusum Bansal, CIT DR

Section 10(38)Section 153ASection 263

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ ITA Nos.304 & 305/CHD/2019\nनिर्धारण वर्ष / Assessment Year: 2010-11 & 2012-13\nVs\nSmt. Ritu Soin,\nH.No. 31, Garden Enclave,\nSouth City-II, Ludhiana.\nThe ACIT,\nCentral Circle-2,\nLudhiana.\nस्थायी लेखा सं./PAN NO: AJIPS8572L\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nAssessee by: Shri Ashwani Kumar, CA and\nMs. Deepali Aggarwal, CA\nRevenue by :\nSmt. Kusum Bansal, CIT DR…

SHRI ABHISHEK SOIN,LUDHIANA vs. DCIT, CC-II, LUDHIANA

The appeals are partly allowed

ITA 322/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh29 Jul 2025AY 2011-12

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 321 & 322/Chd/2019 "नधा"रण वष" / Assessment Year: 2010-11, 2011-12 Shri Abhishek Soin, The Dcit, C/O Sigma Cartons Pvt. Ltd., Vs Central Circle-Ii, Unit-Ii, Industrial Area-C, Ludhiana. Sua Road, Ludhiana. "थायी लेखा सं./Pan No: Anbps9446A अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Aditya Kumar, Ca Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 03.06.2025 Date Of Pronouncement : 29.07.2025 Hybrid Hearing O R D E R

For Appellant: Shri Aditya Kumar, CAFor Respondent: Shri Manav Bansal, CIT DR

Section 10(38)Section 132Section 139(1)Section 143(1)Section 143(3)Section 153ASection 153DSection 263

…s of this order is based upon the construction of the position of law that in a search assessment, any issue can be examined rather unearthed or not during the course of search. When judgement of the Hon'ble Delhi High Court in the case of CIT Vs Kabul Chawla 388 ITR 571 was brought to his notice , then he ignored that judgement only on the basis that appeal is being filed before the Supreme Court against this. He relied upon the judgement of Hon'ble Karnataka High Court in the case of Canara Housing Development Corporation Vs DCIT. After judgement of Hon'ble Supreme Court in the case of Abhisar Buildwell, situat…

SHRI ABHISHEK SOIN,LUDHIANA vs. DCIT, CC-II, LUDHIANA

The appeals are partly allowed

ITA 321/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh29 Jul 2025AY 2010-11

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 321 & 322/Chd/2019 "नधा"रण वष" / Assessment Year: 2010-11, 2011-12 Shri Abhishek Soin, The Dcit, C/O Sigma Cartons Pvt. Ltd., Vs Central Circle-Ii, Unit-Ii, Industrial Area-C, Ludhiana. Sua Road, Ludhiana. "थायी लेखा सं./Pan No: Anbps9446A अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Aditya Kumar, Ca Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 03.06.2025 Date Of Pronouncement : 29.07.2025 Hybrid Hearing O R D E R

For Appellant: Shri Aditya Kumar, CAFor Respondent: Shri Manav Bansal, CIT DR

Section 10(38)Section 132Section 139(1)Section 143(1)Section 143(3)Section 153ASection 153DSection 263

…s of this order is based upon the construction of the position of law that in a search assessment, any issue can be examined rather unearthed or not during the course of search. When judgement of the Hon'ble Delhi High Court in the case of CIT Vs Kabul Chawla 388 ITR 571 was brought to his notice , then he ignored that judgement only on the basis that appeal is being filed before the Supreme Court against this. He relied upon the judgement of Hon'ble Karnataka High Court in the case of Canara Housing Development Corporation Vs DCIT. After judgement of Hon'ble Supreme Court in the case of Abhisar Buildwell, situat…

SHRI SATISH SOIN,LUDHIANA vs. ACIT, CC-II, LUDHIANA

In the result, appeal of the assessee is allowed

ITA 303/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh23 Jul 2025AY 2012-13

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 303/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Satish Soin, बनाम The Acit, House No.31, Garden Enclave, Central Circle-2, Vs South City-Ii, Ludhiana. Ludhiana. "थायी लेखा सं./Pan /Tan No: Advps6254N अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri Ashwani Kumar & Ms. Muskan Garg, Cas राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr तार"ख/Date Of Hearing : 26.05.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 23.07.2025 Hybrid Hearing आदेश/Order Per Rajpal Yadav, Vp

For Appellant: Shri Ashwani Kumar &For Respondent: Smt. Kusum Bansal, CIT DR

Section 10(38)Section 132Section 143(3)Section 153ASection 153DSection 263

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 303/CHD/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Satish Soin, बनाम The ACIT, House No.31, Garden Enclave, Central Circle-2, VS South City-II, Ludhiana. Ludhiana. "थायी लेखा सं./PAN /TAN No: ADVPS6254N अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Ashwani Kumar & Ms. Muskan Garg, CAs राज"व क" ओर से/ Revenue by : Smt. Kusum Bansal, CIT DR तार"ख/Date of Hea…

SOURABH AGROTECH PRIVATE LIMITED ,ALWAR vs. DCIT, CENTRAL CIRCLE, ALWAR

In the result, both the appeal of the assessee is allowed

ITA 712/JPR/2024[2012-13]Status: DisposedITAT Jaipur02 Jan 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: MS Alka Gautam, CIT (Through

Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 711 & 712/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2010-11 & 2012-13 cuke Saurabh Agrotech Pvt. Ltd. DCIT, Vs. 20, 21 and 22, Old Industrial Central Circle, Alwar Area, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCS 4522 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal, CA jktLo dh…

SAURABH AGROTECH PRIVATE LIMITED,ALWAR vs. DCIT, CENTRAL CIRCLE, ALWAR

In the result, both the appeal of the assessee is allowed

ITA 711/JPR/2024[2010-11]Status: DisposedITAT Jaipur02 Jan 2025AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: MS Alka Gautam, CIT (Through

Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 711 & 712/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2010-11 & 2012-13 cuke Saurabh Agrotech Pvt. Ltd. DCIT, Vs. 20, 21 and 22, Old Industrial Central Circle, Alwar Area, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCS 4522 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal, CA jktLo dh…

PR. COMMISSIONER OF INCOME TAX 1, NEW DELHI vs. M/S AGC REALTY PRIVATE LIMITED

ITA/620/2023HC Delhi25 Jul 2024

Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 132(1)Section 153A

…g material found during the course of search u/s 132(1) of the Act and hence the same cannot be considered to interfere with the "completed assessments". In view of the decision of the Hon'ble Jurisdictional High Court in the case of CIT Vs. Kabul Chawla (288 ITR 573), the ld. CIT(A) held that the addition made cannot be sustained. The similar view has been taken in the case of PCIT Vs. Meeta Gutgutia (395 ITR 526), PCIT Vs. Ms. Lata Jain (384 ITR 543) and CIT Vs. RRJ Securities Ltd. (380 ITR 612). Further, we also find that the Central Excise authorities have decided the appeal of the assessee vide ord…

Principal Commissioner of Income Tax vs. Sri Nama Nageshwar Rao

ITTA/23/2021HC Telangana09 Oct 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

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…

DCIT CENTRAL CIRCLE-27, NEW DELHI vs. AGC REALITY PVT LTD, NEW DELHI

In the result, the appeals of the Revenue are dismissed and Ground No

ITA 45/DEL/2020[2014-15]Status: DisposedITAT Delhi15 Nov 2022AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. P. C. Yadav, Adv. &For Respondent: Sh. P. Praveen Sidharth, CIT DR

Section 132Section 132(1)Section 153ASection 69A

…ating material found during the course of search u/s 132(1) of the Act and hence the same cannot be considered to interfere with the “completed assessments”. In view of the decision of the Hon’ble Jurisdictional High Court in the case of CIT Vs. Kabul Chawla (288 ITR 573), the ld. CIT(A) held that the addition made cannot be sustained. The similar view has been taken in the case of PCIT Vs. Meeta Gutgutia (395 ITR 526), PCIT Vs. Ms. Lata Jain (384 ITR 543) and CIT Vs. RRJ Securities Ltd. (380 ITR 612). Further, we also find that the Central Excise authorities have decided the appeal of the assessee vide order dat…

DCIT CENTRAL CIRCLE-27, NEW DELHI vs. AGC REALITY PVT LTD, NEW DELHI

In the result, the appeals of the Revenue are dismissed and Ground No

ITA 44/DEL/2020[2013-14]Status: DisposedITAT Delhi15 Nov 2022AY 2013-14

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. P. C. Yadav, Adv. &For Respondent: Sh. P. Praveen Sidharth, CIT DR

Section 132Section 132(1)Section 153ASection 69A

…ating material found during the course of search u/s 132(1) of the Act and hence the same cannot be considered to interfere with the “completed assessments”. In view of the decision of the Hon’ble Jurisdictional High Court in the case of CIT Vs. Kabul Chawla (288 ITR 573), the ld. CIT(A) held that the addition made cannot be sustained. The similar view has been taken in the case of PCIT Vs. Meeta Gutgutia (395 ITR 526), PCIT Vs. Ms. Lata Jain (384 ITR 543) and CIT Vs. RRJ Securities Ltd. (380 ITR 612). Further, we also find that the Central Excise authorities have decided the appeal of the assessee vide order dat…

DCIT CENTRAL CIRCLE-27, NEW DELHI vs. AGC REALITY PVT LTD, NEW DELHI

In the result, the appeals of the Revenue are dismissed and Ground No

ITA 43/DEL/2020[2012-13]Status: DisposedITAT Delhi15 Nov 2022AY 2012-13

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. P. C. Yadav, Adv. &For Respondent: Sh. P. Praveen Sidharth, CIT DR

Section 132Section 132(1)Section 153ASection 69A

…ating material found during the course of search u/s 132(1) of the Act and hence the same cannot be considered to interfere with the “completed assessments”. In view of the decision of the Hon’ble Jurisdictional High Court in the case of CIT Vs. Kabul Chawla (288 ITR 573), the ld. CIT(A) held that the addition made cannot be sustained. The similar view has been taken in the case of PCIT Vs. Meeta Gutgutia (395 ITR 526), PCIT Vs. Ms. Lata Jain (384 ITR 543) and CIT Vs. RRJ Securities Ltd. (380 ITR 612). Further, we also find that the Central Excise authorities have decided the appeal of the assessee vide order dat…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, INCOME TAX OFFICE vs. SHRI SURESH KUMAR GUPTA, SRIGANGANAGAR

In the result the appeal of the revenue in ITA No

ITA 55/JPR/2022[2013-14]Status: DisposedITAT Jaipur24 Aug 2022AY 2013-14

For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Sanjay Dhariwal, CIT lquo

Section 132Section 143(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 54/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Deputy Commissioner of Income M/s N. M. Agrofood Products Tax Vs. Pvt. Ltd. 34, 35, 36, 1st Phase Udhyog Income Tax Department, Vihar, RIICO, Sri Ganganagar Central Circle-3 LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCN 3552 D vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k…

DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, CENTRAL CIRCLE-3 vs. M/S N. M. AGROFOOD PRODUCTS PVT. LTD., SRIGANGANAGAR

In the result the appeal of the revenue in ITA No

ITA 54/JPR/2022[2013-14]Status: DisposedITAT Jaipur24 Aug 2022AY 2013-14

For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Sanjay Dhariwal, CIT lquo

Section 132Section 143(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 54/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Deputy Commissioner of Income M/s N. M. Agrofood Products Tax Vs. Pvt. Ltd. 34, 35, 36, 1st Phase Udhyog Income Tax Department, Vihar, RIICO, Sri Ganganagar Central Circle-3 LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCN 3552 D vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k…