CIT v. Kabul Chawla

380 ITR 573High Court2016#3 most cited

What is CIT v. Kabul Chawla authority for?

In a search assessment under Section 153A, additions can only be made for completed or non-abated assessment years if incriminating material relevant to those years is found during the search, although notice under Section 153A(1) is mandatorily issued for six assessment years preceding the search.

3,235

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Kabul Chawla · Kabul Chawla · section 153A · section 132 · incriminating material · search assessment · non-abated years · scope of assessment · additions · undisclosed income

Also reported as

61 Taxmann.com 412234 Taxmann 300281 CTR 45

Sections most often in play

Section 153ASection 132Section 143(3)Section 147Section 148Section 153CSection 132ASection 143(2)
Read the full judgment

Issues it is cited on

section 158bcstatement under section 132(4)section 132asection 158bblock periodsection 132(1)section 153a(1)section 158section 153bsearch assessmentpanchnamaincriminating material

Judgments citing CIT v. Kabul Chawla

Deputy Commissioner of Income Tax, Central Circle, Panaji vs. M/S Mohit Ispat Ltd., Kundaim

Appeal of the Revenue is PARTLY ALLOWED in aforestated terms

ITA 9/PAN/2020[2016-17]Status: DisposedITAT Panaji13 Oct 2026AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2016-17 Dy. Commissioner Of Income Tax, Central Circle, Panaji, Goa. . . . . . . . Appellant V/S M/S Mohit Ispat Limited 339/340, Kundaim Industrial Estate, Goa-403115 Pan: Aaccm8154E . . . . . . . Respondent Represented Assessee By: Mr Shriniwas Naik & Narchiva Lotlikar [‘Ld. Ar’] Revenue By: Mr Naveen Kumar [‘Ld. Dr’] Date Of Conclusive Hearing : 04/02/2026 Date Of Pronouncement : 27/02/2026 Order Per G. D. Padmahshali; This Appeal Of The Revenue Instituted U/S 253(2) Of The Income-Tax Act, 1961 [‘The Act’] Challenges Order Dt. 04/10/2019 Passed U/S 250 Of The Act By The Commissioner Of Income Tax Appeals-2, Panaji Goa [‘Ld. Cit(A)’] Which In Turn Sprung From Order Of Assessment Dt. 30/12/2017 Passed U/S 143(3) Of The Act By Acit, Central Circle, Panaji Goa [‘Ld. Ao’] Anent To Assessment Year 2016-17.[‘Ay’]

For Appellant: Mr Shriniwas Naik & Narchiva Lotlikar [‘Ld. AR’]For Respondent: Mr Naveen Kumar [‘Ld. DR’]
Section 132Section 133ASection 139(1)Section 143(3)Section 246ASection 250Section 253Section 253(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER Assessment Years: 2016-17 Dy. Commissioner of Income Tax, Central Circle, Panaji, Goa. . . . . . . . Appellant V/s M/s Mohit Ispat Limited 339/340, Kundaim Industrial Estate, Goa-403115 PAN: AACCM8154E . . . . . . . Respondent Represented Assessee by: Mr Shriniwas Naik & Narchiva Lotlikar [‘Ld. AR’] Revenue by: Mr Naveen Kumar [‘Ld. DR’] Date of conclusive Hearing : 04/02/2026 Date of Pronouncement : 27/02/2026 ORDER PER G. D. PADMAHSHALI; This appeal of t…

DCIT Central Circle -2(2), Pune vs. Ramesh Pannalal Ranka, Pune

In the result, the appeal in IT(SS)A Nos

ITA 2944/PUN/2025[2014-15]Status: DisposedITAT Pune21 Apr 2026AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.31 & 32/Pun/2025 Assessment Years : 2013-14 & 2014-15 Ramesh Pannalal Ranka Dcit, Central Circle 2(2), Plot No.42, Premnagar Society, Vs. Pune Pune Satara Road, Pune – 411037 Pan: Aazpr9440C (Appellant) (Respondent) Assessment Year : 2014-15 Dcit, Central Circle 2(2), Ramesh Pannalal Ranka Pune Vs. Plot No.42, Premnagar Society, Pune Satara Road, Pune – 411037 Pan: Aazpr9440C (Appellant) (Respondent) Assessee By : Shri Suhas Bora & Ca Sampada Ingale Department By : Shri Amit Bobde, Cit Date Of Hearing : 24-03-2026 Date Of Pronouncement : 21-04-2026

For Appellant: Shri Suhas Bora and CA Sampada IngaleFor Respondent: Shri Amit Bobde, CIT
Section 131Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER IT(SS)A Nos.31 & 32/PUN/2025 Assessment years : 2013-14 & 2014-15 Ramesh Pannalal Ranka DCIT, Central Circle 2(2), Plot No.42, Premnagar Society, Vs. Pune Pune Satara Road, Pune – 411037 PAN: AAZPR9440C (Appellant) (Respondent) Assessment year : 2014-15 DCIT, Central Circle 2(2), Ramesh Pannalal Ranka Pune Vs. Plot No.42, Premnagar Society, Pune Satara Road, Pune – 411037 PAN: AAZPR9440C (Appellant) (Respondent) Assessee by : Shri Suhas Bora and CA Sampada Ingale Department…

Deputy Commissioner of Income Tax, Delhi vs. Joginder Singh, Faridabad

In the result, appeal of the Revenue is dismissed

ITA 2883/DEL/2025[2017-18]Status: DisposedITAT Delhi10 Apr 2026AY 2017-18
Section 132Section 139(1)Section 153ASection 250

…nd indicating payment of any commission to the assessee or indicating that assessee solicited the deals of such properties as broker. Therefore, Ld.CIT(A) by placing reliance on the judgement of Hon’ble Delhi High Corut in the case of Kabul Chawla reported in 380 ITR 573 (Del. HC) deleted the additions. The relevant observations of Ld.CIT(A) as contained in para 11.5.3 to 11.5.4 are reproduced as under:- 11.5.3. “From the above details it is seen that the said documents were found from the premises of the appellant. Since the appellant was admittedly Sarpanch earlier and a prominent person in the area, the findin…

Principal Commissioner of Income Tax -10 vs. Amit Sankhwal

ITA/187/2026HC Delhi17 Mar 2026

Bench: Issuing Notice On The Application Seeking Condonation Of This Is A Digitally Signed Order. The Authenticity Of The Order Can Be Re-Verified From Delhi High Court Order Portal By Scanning The Qr Code Shown Above. The Order Is Downloaded From The Dhc Server On 20/03/2026 At 13:10:54

…sal of the record, we find that the instant appeal lays challenge to an order dated 29.12.2023, whereby the appeal filed by the Department had been rejected while relying upon the judgment of this Court in the case of CIT v. Kabul Chawla reported in (2015) 61 Taxmann.com 412 (Delhi). 4. While doing so, the Tribunal has observed that the Commissioner Income Tax (Appeals)-the First Appellate Authority had found that there is no incriminating material. The Tribunal has also sifted through the record and given the same findings that there is no incriminating material. 5. Learned counsel for the appellant has…

Principal Commissioner of Income Tax-10 vs. Amit Sankhwal

ITA/173/2026HC Delhi10 Mar 2026

Bench: Issuing Notice On The Application Seeking Condition Of 585 Days Delay In The Appeal, We Have Cursorily Looked At The Impugned Order Dated 29.12.2023 Passed By Income Tax Appellate Tribunal (Hereinafter Referred To As ‘The Tribunal’). This Is A Digitally Signed Order. The Authenticity Of The Order Can Be Re-Verified From Delhi High Court Order Portal By Scanning The Qr Code Shown Above. The Order Is Downloaded From The Dhc Server On 12/03/2026 At 13:25:07

…sal of the record, we find that the instant appeal lays challenge to an order dated 29.12.2023, whereby the appeal filed by the Department had been rejected while relying upon the judgment of this Court in the case of CIT v. Kabul Chawla reported in (2015) 61 Taxmann.com 412 (Delhi). 4. While doing so, the Tribunal has observed that the Commissioner Income Tax (Appeals)-the First Appellate Authority had found that there is no incriminating material. The Tribunal has also sifted through the record and given the same findings that there is no incriminating material. 5. Learned counsel for the appellant…

Thanushkodi Narayanan, Chennai vs. DCIT, Central Circle-3(2), Chennai

ITA 2577/CHNY/2025[2018-19]Status: DisposedITAT Chennai09 Mar 2026AY 2018-19

Bench: This Tribunal.

Section 132Section 142Section 142(1)Section 143(2)Section 153A

…aterial qua the Assessee was recovered during the search. On this ground account the CIT (A) deleted the additions made by the AO. 6. The ITAT has dismissed the Revenue's appeal relying essentially on the decisions of this Court in CIT v. Kabul Chawla (2015) 380 ITR 573 (Del) and Pr. CIT v. Meeta Gutgutia Proprietor Ferns 'N' Petals (2017) 395 ITR 526 7. Learned counsel for the Revenue repeated the submission made before the ITAT viz, that the report of Special Audit should be treated as incriminating evidence. Clearly the report of the Special Auditor, having been commissioned subsequent to the search, and dur…

Thanushkodi Narayanan, Chennai vs. DCIT, Central Circle-3(2), Chennai

In the result, the appeals filed by the assessees in ITA Nos

ITA 2576/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Mar 2026AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 132Section 142Section 142(1)Section 143(2)Section 153A

…Nos: 2569, 2570, 2571, 2573 to 2577/Chny/2025 the search. On this ground account the CIT (A) deleted the additions made by the AO. 6. The ITAT has dismissed the Revenue's appeal relying essentially on the decisions of this Court in CIT v. Kabul Chawla (2015) 380 ITR 573 (Del) and Pr. CIT v. Meeta Gutgutia Proprietor Ferns 'N' Petals (2017) 395 ITR 526 7. Learned counsel for the Revenue repeated the submission made before the ITAT viz, that the report of Special Audit should be treated as incriminating evidence. Clearly the report of the Special Auditor, having been commissioned subsequent to the search, and duri…

Thanushkodi Narayanan, Chennai vs. DCIT, Central Circle-3(2), Chennai

In the result, the appeals filed by the assessees in ITA Nos

ITA 2575/CHNY/2025[2015-16]Status: DisposedITAT Chennai09 Mar 2026AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 132Section 142Section 142(1)Section 143(2)Section 153A

…Nos: 2569, 2570, 2571, 2573 to 2577/Chny/2025 the search. On this ground account the CIT (A) deleted the additions made by the AO. 6. The ITAT has dismissed the Revenue's appeal relying essentially on the decisions of this Court in CIT v. Kabul Chawla (2015) 380 ITR 573 (Del) and Pr. CIT v. Meeta Gutgutia Proprietor Ferns 'N' Petals (2017) 395 ITR 526 7. Learned counsel for the Revenue repeated the submission made before the ITAT viz, that the report of Special Audit should be treated as incriminating evidence. Clearly the report of the Special Auditor, having been commissioned subsequent to the search, and duri…

Thanushkodi Narayanan, Chennai vs. DCIT, Central Circle-3(2), Chennai

In the result, the appeals filed by the assessees in ITA Nos

ITA 2574/CHNY/2025[2014-15]Status: DisposedITAT Chennai09 Mar 2026AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 132Section 142Section 142(1)Section 143(2)Section 153A

…Nos: 2569, 2570, 2571, 2573 to 2577/Chny/2025 the search. On this ground account the CIT (A) deleted the additions made by the AO. 6. The ITAT has dismissed the Revenue's appeal relying essentially on the decisions of this Court in CIT v. Kabul Chawla (2015) 380 ITR 573 (Del) and Pr. CIT v. Meeta Gutgutia Proprietor Ferns 'N' Petals (2017) 395 ITR 526 7. Learned counsel for the Revenue repeated the submission made before the ITAT viz, that the report of Special Audit should be treated as incriminating evidence. Clearly the report of the Special Auditor, having been commissioned subsequent to the search, and duri…

Thanushkodi Narayanan, Chennai vs. DCIT, Central Circle-3(2), Chennai

In the result, the appeals filed by the assessees in ITA Nos

ITA 2573/CHNY/2025[2013-14]Status: DisposedITAT Chennai09 Mar 2026AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 132Section 142Section 142(1)Section 143(2)Section 153A

…Nos: 2569, 2570, 2571, 2573 to 2577/Chny/2025 the search. On this ground account the CIT (A) deleted the additions made by the AO. 6. The ITAT has dismissed the Revenue's appeal relying essentially on the decisions of this Court in CIT v. Kabul Chawla (2015) 380 ITR 573 (Del) and Pr. CIT v. Meeta Gutgutia Proprietor Ferns 'N' Petals (2017) 395 ITR 526 7. Learned counsel for the Revenue repeated the submission made before the ITAT viz, that the report of Special Audit should be treated as incriminating evidence. Clearly the report of the Special Auditor, having been commissioned subsequent to the search, and duri…

Thanushkodi Narayanan, Chennai vs. DCIT, Central Circle-3(2), Chennai

In the result, the appeals filed by the assessees in ITA Nos

ITA 2571/CHNY/2025[2012-13]Status: DisposedITAT Chennai09 Mar 2026AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 132Section 142Section 142(1)Section 143(2)Section 153A

…Nos: 2569, 2570, 2571, 2573 to 2577/Chny/2025 the search. On this ground account the CIT (A) deleted the additions made by the AO. 6. The ITAT has dismissed the Revenue's appeal relying essentially on the decisions of this Court in CIT v. Kabul Chawla (2015) 380 ITR 573 (Del) and Pr. CIT v. Meeta Gutgutia Proprietor Ferns 'N' Petals (2017) 395 ITR 526 7. Learned counsel for the Revenue repeated the submission made before the ITAT viz, that the report of Special Audit should be treated as incriminating evidence. Clearly the report of the Special Auditor, having been commissioned subsequent to the search, and duri…

Thanushkodi Narayanan, Chennai vs. DCIT, Central Circle-3(2), Chennai

ITA 2570/CHNY/2025[2011-12]Status: DisposedITAT Chennai09 Mar 2026AY 2011-12

Bench: This Tribunal. 2. Since, The Facts Are The Identical Across All The Appeals / For All The Assessment Years, Except For The Nature Of The Additions / Disallowances Varying In Few Of The Assessment Year(S) Before This Tribunal In The Present Batch Of 6 Appeals, The Appeal Arising From The A.Y. 2012-13 Is Being Taken Up As The Lead Case With The Consent Of The Both The Ld. Ar As Well As The Departmental Representatives. 3. The Brief Fact Of The Present Case Is That The Assessee, Shri Thanushkodi Narayanan, Is The Managing Director Of M/S.Annai Builders Real Estates Pvt Ltd. The Assessee Filed His Original Return Of Income For The A.Y. 2012-13 On 27.09.2012 In Declaring A Total Income Of Rs.24,87,430/-. 4. A Search & Seizure Operation Was Carried Out In Terms Of Section 132 Of The Act On 04.10.2017 In The Residential Premises Of The Assessee & Also In The Premises Of M/S.Annai Builders Real Estates Pvt. Ltd. In Which The Assessee Is The Managing Director. 5. Thereafter, A Notice U/S.153A Of The Act For The A.Y.2012-13 Was Issued On 25.09.2018 To The Assessee By The Assessing Officer (In Short “Ao”) & In Response To The Same, The Assessee Had Filed E-Return Of Income For The A.Y. 2012-13 On 17.08.2019 In Declaring Total Income Of Rs.14,53,440/-. :-3-:

Section 132Section 142Section 142(1)Section 143(2)Section 153A

…Nos: 2569, 2570, 2571, 2573 to 2577/Chny/2025 the search. On this ground account the CIT (A) deleted the additions made by the AO. 6. The ITAT has dismissed the Revenue's appeal relying essentially on the decisions of this Court in CIT v. Kabul Chawla (2015) 380 ITR 573 (Del) and Pr. CIT v. Meeta Gutgutia Proprietor Ferns 'N' Petals (2017) 395 ITR 526 7. Learned counsel for the Revenue repeated the submission made before the ITAT viz, that the report of Special Audit should be treated as incriminating evidence. Clearly the report of the Special Auditor, having been commissioned subsequent to the search, and duri…

Jothi Narayanan, Chennai vs. DCIT, Central Circle-2(2), Chennai

ITA 2569/CHNY/2025[2011-12]Status: DisposedITAT Chennai09 Mar 2026AY 2011-12

Bench: This Tribunal.

Section 132Section 142Section 142(1)Section 143(2)Section 153A

…aterial qua the Assessee was recovered during the search. On this ground account the CIT (A) deleted the additions made by the AO. 6. The ITAT has dismissed the Revenue's appeal relying essentially on the decisions of this Court in CIT v. Kabul Chawla (2015) 380 ITR 573 (Del) and Pr. CIT v. Meeta Gutgutia Proprietor Ferns 'N' Petals (2017) 395 ITR 526 7. Learned counsel for the Revenue repeated the submission made before the ITAT viz, that the report of Special Audit should be treated as incriminating evidence. Clearly the report of the Special Auditor, having been commissioned subsequent to the search, and dur…

Param Propertt Devloper, Ambernath vs. ACIT, Central Circle-2, Thane

ITA 3243/MUM/2025[2020-21]Status: DisposedITAT Mumbai20 Feb 2026AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarit(Ss)A/3241/Mum/2025 (A.Y. 2016-17) It(Ss)A/3242/Mum/2025 (A.Y. 2017-18) It(Ss)A/3243/Mum/2025 (A.Y. 2020-21) Param Property Developers V/S. Assistant Commissioner Of Plot No. 30, Jivandeep बनाम Income Tax, Central Circle Apartment, Station Road, Ambarnath(E), Thane 421501, Maharashtra 2,Thane, Ashar It Park, 6Th Floor, Wagale Industrial Estate, Thane- 400 604, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aalfp9248G Appellant/अपीलार्थी .. Respondent/प्रतिवादी Pride Infrastructure It(Ss)A/3309/Mum/2025 (A.Y. 2014-15) It(Ss)A/3310/Mum/2025 (A.Y. 2015-16) V/S. Assistant Commissioner Of Plot No. 34, Ketan Bhavan, बनाम Income Tax, Central Circle Suryoday Chs Ltd., Station Road, Ambarnath(E), Thane 421 501, Maharashtra 2,Thane, Ashar It Park, 6Th Floor, Wagale Industrial Estate, Thane- 400 604, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aamfp3255G Appellant/अपीलार्थी .. Respondent/प्रतिवादी Page | 2

Section 132Section 143(3)

…hat the ledger accounts appearing in the regular books of accounts could not be treated as 'incriminating material'. The view was ratified in the judgement by the Hon'ble Delhi HC in the case of Commissioner of Income Tax (Central)-III Vs. Kabul Chawla (2016) 380 ITR 573 (Delhi). Page | 8 ITA No. 3241 3242 3243 3309 3310 3244 3245 3246 2873 2874 2875 2812 2813 2814 2815 28162817/Mum/2025 A.Y. 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18, 2018-19, 2019-20, 2020-21 Param Property Developers and Ors. 6. The ld.CIT(A) was of the opinion that the word ‘incriminating material' has not been defined in t…

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

…exercise of powers under sections 147/148 of the Act, subject to fulfilment of the conditions as envisaged/mentioned under sections 147/148 of the Act and those powers are saved. Approving the decision of Hon’ble Delhi High Court in the case of Kabul Chawla (380 ITR 573) as well as the decision of Hon’ble Gujarat High Court in Saumya Construction (P.) Ltd. (387 ITR 529), it was held by Hon’ble Court that in respect of completed assessments / unabated assessments, no addition could be made by Assessing Officer in the absence of any incriminating material found during the course of search under section 132 or requ…

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

…exercise of powers under sections 147/148 of the Act, subject to fulfilment of the conditions as envisaged/mentioned under sections 147/148 of the Act and those powers are saved. Approving the decision of Hon’ble Delhi High Court in the case of Kabul Chawla (380 ITR 573) as well as the decision of Hon’ble Gujarat High Court in Saumya Construction (P.) Ltd. (387 ITR 529), it was held by Hon’ble Court that in respect of completed assessments / unabated assessments, no addition could be made by Assessing Officer in the absence of any incriminating material found during the course of search under section 132 or requ…

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

…exercise of powers under sections 147/148 of the Act, subject to fulfilment of the conditions as envisaged/mentioned under sections 147/148 of the Act and those powers are saved. Approving the decision of Hon’ble Delhi High Court in the case of Kabul Chawla (380 ITR 573) as well as the decision of Hon’ble Gujarat High Court in Saumya Construction (P.) Ltd. (387 ITR 529), it was held by Hon’ble Court that in respect of completed assessments / unabated assessments, no addition could be made by Assessing Officer in the absence of any incriminating material found during the course of search under section 132 or requ…

Deputy Commissioner of Income Tax, Delhi vs. Gaurav Dalmia, Delhi

In the result, additional ground 1 under Rule 27 of the assessee is

ITA 4162/DEL/2025[2016-17]Status: DisposedITAT Delhi29 Jan 2026AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 132(4)Section 153ASection 153DSection 69A

…of search. Reliance is placed in this regard on the following judicial ruling: - a) PCIT vs Abhisar Buildwell (P) Ltd. (SC) reported in 454 ITR 212 b) Commissioner of Income Tax, (Central) III Vs Kabul Chawla ITA no 707/2014, (Delhi High Court) reported in 380 ITR 573. c) CIT Vs Singhad Technical Education Society (SC) 397 ITR 344 d) Principal Commissioner of Income Tax Central-2, New Delhi v. Meeta Gutgutia (Delhi HC) reported in 395 ITR 526. Page 11 of 30 ITA No.4162/DEL/2025 [A.Y 2016-17] The Dy. C.I.T. Vs. Gaurav Dalmia 2.5 The aforesaid judgments have also been noted by learned CIT (A) at pages 60 and 61…

Terveeni Singh, Delhi vs. Central Circle 14, Delhi

In the result, the appeal filed by the assessee stands allowed

ITA 384/DEL/2022[2018-19]Status: DisposedITAT Delhi28 Jan 2026AY 2018-19

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 153ASection 153CSection 153DSection 7(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.380 to 384/Del/2022 2012-13 to 2014-15 & 2017-18 to 2018-19 Terveeni Singh, Vs. Central Circle – 14 D-72, Saket New Delhi Delhi Delhi PAN No. AAMPS0979C Appellant Respondent Appellant Dr. Rakesh Gupta, Advocate Sh. Somil Agarwal, Advocate Sh. Saksham Agarwal, Advocate Respondent Sh. Dayainder Singh Sidhu, CIT DR Date of Hearing 06.01.2026 Date of Pronouncement 28.01.2026 ORDER PER C.N. PRASAD, JM, These appeals are filed by the assessee against different com…

Terveeni Singh, Delhi vs. ACIT Central Circle 14, Delhi

ITA 383/DEL/2022[2017-18]Status: DisposedITAT Delhi28 Jan 2026AY 2017-18

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 153ASection 153CSection 153DSection 7(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.380 to 384/Del/2022 2012-13 to 2014-15 & 2017-18 to 2018-19 Terveeni Singh, D-72, Saket New Delhi Delhi PAN No. AAMPS0979C Appellant Vs. Central Circle – 14 Delhi Respondent Dr. Rakesh Gupta, Advocate Sh. Somil Agarwal, Advocate Sh. Saksham Agarwal, Advocate Sh. Dayainder Singh Sidhu, CIT DR Appellant Respondent Date of Hearing Date of Pronouncement 06.01.2026 28.01.2026 ORDER PER C.N. PRASAD, JM, These appeals are filed by the assessee against different common…