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.

How many judgments cite CIT v. Kabul Chawla?

3,235 judgments on BharatTax cite CIT v. Kabul Chawla (380 ITR 573), spanning 2015 to 2026.

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 153A, Section 132, Section 143(3), Section 147, Section 148, Section 153C.

CIT v. Kabul Chawla (380 ITR 573)

Aman Feed Industries, Khanna vs. Deputy Commissioner of Income Tax, CC-1, Ludhiana

In the result, appeals of the assessee for A

ITA 1252/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh16 Oct 2025AY 2015-16

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR

Section 145(3)Section 153ASection 153DSection 250Section 68

…f Abhisar Buildwell Pvt. Ltd. 454 ITR 212 before embarking upon an enquiry on the facts of the present case because originally, there were two schools of thoughts propounded by different High Courts, namely Hon'ble Delhi High Court in the case of Kabul Chawla 380 ITR 573, Hon'ble Gujrat High Court in the case of Saumya Construction 387 ITR 521 and Hon'ble Bombay High Court in the case of Continental Warehousing Corporation 374 ITR 645. They were of the view that income in consequent to the search u/s 153A is to be assessed on the basis of seized material found during the course of search whereas Hon'ble Karnataka…

Hiteshi Leasing and Housing Pvt Ltd, New Delho vs. DCIT, Circle-1, Faridabad

In the result, the appeal filed by the assessee is partly allowed

ITA 4620/DEL/2024[2011-12]Status: DisposedITAT Delhi15 Oct 2025AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumarhiteshi Leasing & Housing Pvt. Ltd., Vs. Dcit, Circle 1, Yogi Associates, Faridabad. E – 335, East Of Kailash, New Delhi – 110 005. (Pan : Aaach8298J) (Appellant) (Respondent) Assessee By : Shri Pushpdeep Singh, Advocate Revenue By : Shri Kailash Dan Ratnoo, Cit Dr Date Of Hearing : 28.08.2025 Date Of Order : 15.10.2025 O R D E R Per S. Rifaur Rahman: 1. This Appeal Preferred By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income-Tax (Appeals), Gurgaon-3 [For Short ‘Ld. Cit (A)] Dated 04.081.2024 For Assessment Year 2011-12 Raising Following Grounds Of Appeal :- “(A) That On The Facts & Circumstances Of The Case The Learned Assessing Officer & Cit(A), While Passing The Order Erred In: A. Passing The Assessment Order Dated 26.03.2015 U/S 153A Despite The Fact The Assessee Was Not Searched & The Assessee Was Issued Notice Under Section 153C On 29.1 1.2013. This Is A Jurisdictional Error

For Appellant: Shri Pushpdeep Singh, AdvocateFor Respondent: Shri Kailash Dan Ratnoo, CIT DR

Section 131Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER Hiteshi Leasing and Housing Pvt. Ltd., vs. DCIT, Circle 1, Yogi Associates, Faridabad. E – 335, East of Kailash, New Delhi – 110 005. (PAN : AAACH8298J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Pushpdeep Singh, Advocate REVENUE BY : Shri Kailash Dan Ratnoo, CIT DR Date of Hearing : 28.08.2025 Date of Order : 15.10.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal preferred by the assessee is directed against the order of the ld. Commissione…

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Sapna Karnani, Tonk Phatak

ITA 711/JPR/2025[2016-17]Status: DisposedITAT Jaipur14 Oct 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Deepak Sharma, CAFor Respondent: Ms. Alka Gautam, CIT, DR

Section 127Section 139(1)Section 153ASection 153CSection 68Section 69C

…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. 709 to 712/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2013-14, 2014-15, 2016-17 & 2017-18 cuke Deputy Commissioner of Sapna Karnani Vs. Income-Tax, M-8, Mahesh Colony Tonk Central Circle-03, Jaipur Phatak, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEFPB5035B vihykFkhZ@Appellant izR;FkhZ@Respondent CO. Nos. 28 to 31 /JP/2025 (Aris…

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Karnani Solvex Private Limited, Jaipur

In the result, the appeals of the revenue in ITA No

ITA 480/JPR/2025[2014-15]Status: DisposedITAT Jaipur13 Oct 2025AY 2014-15

For Appellant: Shri Deepak Sharma, CAFor Respondent: MS. Alka Gautam, CIT

Section 127Section 132(4)Section 153ASection 68

…attained finality and ITAT had erred in restricting the applicability of the section u/s 153A in respect of completed assessment, only to undisclosed income and assets detected during search u/s 132. It was held that in the case of CIT vs Kabul Chawla, (2016) 380 ITR 573, the Court held that the completed assessments could be interfered with by AO while making the assessment under Section 153 A only on the basis of some incriminating material unearthed during the course of search or requisition of documents or undisclosed income or property discovered in the course of search which were not produced or not already…

DCIT CC-8(2), Mumbai vs. Rakesh S Kathotia, Mumbai

In the result appeal filed by the revenue stands dismissed

ITA 4295/MUM/2025[2017-18]Status: DisposedITAT Mumbai13 Oct 2025AY 2017-18

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 153ASection 2(22)(e)Section 250

…reinabove, the Appellant has relied upon the decision of various Hon'ble Courts; inter alia, the followings decisions: 1. CIT-II, Thane vs. Continental Warehousing Corporation (Nhava Sheva) Ltd - Income-tax Appeal No. 523 of 2013 1. CIT v. Kabul Chawla (2016) 380 ITR 573 (Del.); 2. Smt. Smrutisudha vs. Union of India and others (Orissa); 3. PCIT vs. Meeta Gutgutia 395 ITR 296; DE 4. PCIT vs. Soumya Constructions 387 ITR 629 (Guj); 5. CIT vs. Deepak Agarwal 251 Taxmann pg. 22 (Bom); 6. PCIT vs. Lata Jain 384 ITR 543 (Delhi); 7. Omprakash Gupta vs. ACIT (Central) Nos. 277 to 281 / Ind/2017 II Bhopal - ITAT Indore,…

Jeevan Jyoti Infrastructure Company Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 56/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13