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 367,854 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

Amarjit Motor Finance Private Limited, New Delhi vs. ACIT, Central Circle-26, New Delhi

In the result, the additions made in all the years are deleted and all the appeals of the assessee are allowed

ITA 9217/DEL/2019[2013-14]Status: DisposedITAT Delhi29 Jan 2021AY 2013-14

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ramesh Goyal, Adv. & Shri R.KFor Respondent: Shri Satpal Gulati, CIT-D.R
Section 132Section 143(1)Section 143(3)Section 153A

…nt under section 153A especially when most of the assessments on the date of search were unabated. In support, he strongly relied upon the judgment of Hon’ble Delhi High Court in the cases of; PCIT versus Meeta Gutgutiya, 395 ITR526; and CIT vs. Kabul Chawla, 380 ITR 573. The entire observation of the Assessing Officer is based on presumptions and surmises that assessee is a shell company and at the same time non-existing. The addition which has been made by the Assessing Officer is by taking 2% of alleged notional commission on the entire deposit, which is wholly unjustified and without any basis or material on…

Amarjit Motor Finance Private Limited, New Delhi vs. ACIT, Central Circle-26, New Delhi

In the result, the additions made in all the years are deleted and all the appeals of the assessee are allowed

ITA 9216/DEL/2019[2012-13]Status: DisposedITAT Delhi29 Jan 2021AY 2012-13

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ramesh Goyal, Adv. & Shri R.KFor Respondent: Shri Satpal Gulati, CIT-D.R
Section 132Section 143(1)Section 143(3)Section 153A

…nt under section 153A especially when most of the assessments on the date of search were unabated. In support, he strongly relied upon the judgment of Hon’ble Delhi High Court in the cases of; PCIT versus Meeta Gutgutiya, 395 ITR526; and CIT vs. Kabul Chawla, 380 ITR 573. The entire observation of the Assessing Officer is based on presumptions and surmises that assessee is a shell company and at the same time non-existing. The addition which has been made by the Assessing Officer is by taking 2% of alleged notional commission on the entire deposit, which is wholly unjustified and without any basis or material on…

Amarjit Motor Finance Private Limited, New Delhi vs. ACIT, Central Circle-26, New Delhi

In the result, the additions made in all the years are deleted and all the appeals of the assessee are allowed

ITA 9215/DEL/2019[2011-12]Status: DisposedITAT Delhi29 Jan 2021AY 2011-12

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ramesh Goyal, Adv. & Shri R.KFor Respondent: Shri Satpal Gulati, CIT-D.R
Section 132Section 143(1)Section 143(3)Section 153A

…nt under section 153A especially when most of the assessments on the date of search were unabated. In support, he strongly relied upon the judgment of Hon’ble Delhi High Court in the cases of; PCIT versus Meeta Gutgutiya, 395 ITR526; and CIT vs. Kabul Chawla, 380 ITR 573. The entire observation of the Assessing Officer is based on presumptions and surmises that assessee is a shell company and at the same time non-existing. The addition which has been made by the Assessing Officer is by taking 2% of alleged notional commission on the entire deposit, which is wholly unjustified and without any basis or material on…

ACIT, New Delhi vs. M/S. R.J. Corp Ltd., New Delhi

In the result, the Cross Objection of the assessee for both the years are allowed partly and appeals of the Assessing Officer are dismissed for both the years

ITA 3857/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Jan 2021AY 2010-11

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rajat Jain, C. AFor Respondent: Shri C. P. Pathak [CIT]–DR
Section 132Section 14ASection 153ASection 154

…he Act was passed on 28th March, 2014 where the total income of the assessee was assessed at Rs.1,04,65,11,760/-. 11. As it is the mandate of the provisions of Section 153A of the Act as held by the Hon’ble Delhi High Court in the case of CIT Vs. Kabul Chawla 380 ITR 573 (Del.) that in case of an concluded assessment the addition can be made only on the basis of incriminating material found during the course of search. Therefore, both these disallowances / additions are required to be tested on the grounds that whether the disallowances are made based on any incriminating material found during the course of searc…

ACIT, New Delhi vs. M/S. R.J. Corp Ltd., New Delhi

In the result, the Cross Objection of the assessee for both the years are allowed partly and appeals of the Assessing Officer are dismissed for both the years

ITA 3856/DEL/2015[2009-10]Status: DisposedITAT Delhi21 Jan 2021AY 2009-10

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rajat Jain, C. AFor Respondent: Shri C. P. Pathak [CIT]–DR
Section 132Section 14ASection 153ASection 154

…he Act was passed on 28th March, 2014 where the total income of the assessee was assessed at Rs.1,04,65,11,760/-. 11. As it is the mandate of the provisions of Section 153A of the Act as held by the Hon’ble Delhi High Court in the case of CIT Vs. Kabul Chawla 380 ITR 573 (Del.) that in case of an concluded assessment the addition can be made only on the basis of incriminating material found during the course of search. Therefore, both these disallowances / additions are required to be tested on the grounds that whether the disallowances are made based on any incriminating material found during the course of searc…

Golf Technologies Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeal of the revenue is dismissed

ITA 5569/DEL/2012[2010-11]Status: DisposedITAT Delhi21 Jan 2021AY 2010-11

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5567/Del/2012 : Asstt. Year: 2008-09 Ita No. 5568/Del/2012 : Asstt. Year: 2009-10 Ita No. 5569/Del/2012 : Asstt. Year: 2010-11 Golf Technologies Pvt. Ltd. Vs Acit, Gk House-187A, Flat No. 102, Central Circle-11, Sant Nagar, East Of Kailash New Delhi New Delhi (Appellant) (Respondent) Ita No. 5540/Del/2012 : Asstt. Year : 2007-08 Acit, Vs Golf Technologies Pvt. Ltd. Central Circle-11, Gk House-187A, Flat No. 102, New Delhi Sant Nagar, East Of Kailash New Delhi (Appellant) (Respondent) Pan No. Aaccg4538J Assessee By : Sh. R. S. Ahuja, Ca Revenue By : Ms. Sunita Singh, Cit Dr Date Of Hearing: 11.11.2020 Date Of Pronouncement:21.01.2021 Order Per Dr. B. R. R. Kumar: These Three Appeals Have Been Filed By The Assessee & One Appeal Has Been Filed By The Revenue Against The Orders Of The Ld. Cit(A)-Xxxi, New Delhi Dated 28.08.2012. 2. Since, The Issues Involved In All The Appeals Of The Assessee Are Common, They Were Heard Together. Golf Technologies Pvt. Ltd. 3. In Ita No. 5567/Del/2012 For The Ay 2008-09, Following Effective Grounds Have Been Raised By The Assessee:

For Appellant: Sh. R. S. Ahuja, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 5567/Del/2012 : Asstt. Year: 2008-09 ITA No. 5568/Del/2012 : Asstt. Year: 2009-10 ITA No. 5569/Del/2012 : Asstt. Year: 2010-11 Golf Technologies Pvt. Ltd. Vs ACIT, GK House-187A, Flat No. 102, Central Circle-11, Sant Nagar, East Of Kailash New Delhi New Delhi (APPELLANT) (RESPONDENT) ITA No. 5540/Del/2012 : Asstt. Year : 2007-08 ACIT, Vs Golf Technologies Pvt. Ltd. Central Circle-11, GK House-187A, Flat No. 102, New Delhi Sant Nagar,…

Golf Technologies Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeal of the revenue is dismissed

ITA 5568/DEL/2012[2009-10]Status: DisposedITAT Delhi21 Jan 2021AY 2009-10

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5567/Del/2012 : Asstt. Year: 2008-09 Ita No. 5568/Del/2012 : Asstt. Year: 2009-10 Ita No. 5569/Del/2012 : Asstt. Year: 2010-11 Golf Technologies Pvt. Ltd. Vs Acit, Gk House-187A, Flat No. 102, Central Circle-11, Sant Nagar, East Of Kailash New Delhi New Delhi (Appellant) (Respondent) Ita No. 5540/Del/2012 : Asstt. Year : 2007-08 Acit, Vs Golf Technologies Pvt. Ltd. Central Circle-11, Gk House-187A, Flat No. 102, New Delhi Sant Nagar, East Of Kailash New Delhi (Appellant) (Respondent) Pan No. Aaccg4538J Assessee By : Sh. R. S. Ahuja, Ca Revenue By : Ms. Sunita Singh, Cit Dr Date Of Hearing: 11.11.2020 Date Of Pronouncement:21.01.2021 Order Per Dr. B. R. R. Kumar: These Three Appeals Have Been Filed By The Assessee & One Appeal Has Been Filed By The Revenue Against The Orders Of The Ld. Cit(A)-Xxxi, New Delhi Dated 28.08.2012. 2. Since, The Issues Involved In All The Appeals Of The Assessee Are Common, They Were Heard Together. Golf Technologies Pvt. Ltd. 3. In Ita No. 5567/Del/2012 For The Ay 2008-09, Following Effective Grounds Have Been Raised By The Assessee:

For Appellant: Sh. R. S. Ahuja, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 5567/Del/2012 : Asstt. Year: 2008-09 ITA No. 5568/Del/2012 : Asstt. Year: 2009-10 ITA No. 5569/Del/2012 : Asstt. Year: 2010-11 Golf Technologies Pvt. Ltd. Vs ACIT, GK House-187A, Flat No. 102, Central Circle-11, Sant Nagar, East Of Kailash New Delhi New Delhi (APPELLANT) (RESPONDENT) ITA No. 5540/Del/2012 : Asstt. Year : 2007-08 ACIT, Vs Golf Technologies Pvt. Ltd. Central Circle-11, GK House-187A, Flat No. 102, New Delhi Sant Nagar,…

Golf Technologies Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeal of the revenue is dismissed

ITA 5567/DEL/2012[2008-09]Status: DisposedITAT Delhi21 Jan 2021AY 2008-09

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5567/Del/2012 : Asstt. Year: 2008-09 Ita No. 5568/Del/2012 : Asstt. Year: 2009-10 Ita No. 5569/Del/2012 : Asstt. Year: 2010-11 Golf Technologies Pvt. Ltd. Vs Acit, Gk House-187A, Flat No. 102, Central Circle-11, Sant Nagar, East Of Kailash New Delhi New Delhi (Appellant) (Respondent) Ita No. 5540/Del/2012 : Asstt. Year : 2007-08 Acit, Vs Golf Technologies Pvt. Ltd. Central Circle-11, Gk House-187A, Flat No. 102, New Delhi Sant Nagar, East Of Kailash New Delhi (Appellant) (Respondent) Pan No. Aaccg4538J Assessee By : Sh. R. S. Ahuja, Ca Revenue By : Ms. Sunita Singh, Cit Dr Date Of Hearing: 11.11.2020 Date Of Pronouncement:21.01.2021 Order Per Dr. B. R. R. Kumar: These Three Appeals Have Been Filed By The Assessee & One Appeal Has Been Filed By The Revenue Against The Orders Of The Ld. Cit(A)-Xxxi, New Delhi Dated 28.08.2012. 2. Since, The Issues Involved In All The Appeals Of The Assessee Are Common, They Were Heard Together. Golf Technologies Pvt. Ltd. 3. In Ita No. 5567/Del/2012 For The Ay 2008-09, Following Effective Grounds Have Been Raised By The Assessee:

For Appellant: Sh. R. S. Ahuja, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 5567/Del/2012 : Asstt. Year: 2008-09 ITA No. 5568/Del/2012 : Asstt. Year: 2009-10 ITA No. 5569/Del/2012 : Asstt. Year: 2010-11 Golf Technologies Pvt. Ltd. Vs ACIT, GK House-187A, Flat No. 102, Central Circle-11, Sant Nagar, East Of Kailash New Delhi New Delhi (APPELLANT) (RESPONDENT) ITA No. 5540/Del/2012 : Asstt. Year : 2007-08 ACIT, Vs Golf Technologies Pvt. Ltd. Central Circle-11, GK House-187A, Flat No. 102, New Delhi Sant Nagar,…

Neeru Duggal, Faridabad vs. ACIT, Central Circle- 4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1991/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Jan 2021AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…t year. In Section 153A of the I.T. Act, the A.O. shall have to see whether there are abated or non-abated assessments which was not provided in earlier provisions for block assessments. The Hon’ble Delhi High Court in the case of CIT vs., Kabul Chawla [2016] 380 ITR 573 (Del.) considered the issue of abated and non-abated assessments and with regard to completed assessments held that the 75 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals same can be interfered with by the A.O. while making the assessment under section 153A only on the basis of some incriminating material unearthed dur…

Duggal & Sons Buildwell (P) Ltd., Faridabad vs. ACIT, Central Circle- 4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1828/DEL/2019[2016-17]Status: DisposedITAT Delhi19 Jan 2021AY 2016-17

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…t year. In Section 153A of the I.T. Act, the A.O. shall have to see whether there are abated or non-abated assessments which was not provided in earlier provisions for block assessments. The Hon’ble Delhi High Court in the case of CIT vs., Kabul Chawla [2016] 380 ITR 573 (Del.) considered the issue of abated and non-abated assessments and with regard to completed assessments held that the 75 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals same can be interfered with by the A.O. while making the assessment under section 153A only on the basis of some incriminating material unearthed dur…

Duggal & Sons Buildwell (P) Ltd., Faridabad vs. ACIT, Central Circle- 4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1827/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Jan 2021AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…t year. In Section 153A of the I.T. Act, the A.O. shall have to see whether there are abated or non-abated assessments which was not provided in earlier provisions for block assessments. The Hon’ble Delhi High Court in the case of CIT vs., Kabul Chawla [2016] 380 ITR 573 (Del.) considered the issue of abated and non-abated assessments and with regard to completed assessments held that the 75 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals same can be interfered with by the A.O. while making the assessment under section 153A only on the basis of some incriminating material unearthed dur…

Duggal & Sons Buildwell (P) Ltd., Faridabad vs. ACIT, Central Circle- 4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1826/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jan 2021AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…t year. In Section 153A of the I.T. Act, the A.O. shall have to see whether there are abated or non-abated assessments which was not provided in earlier provisions for block assessments. The Hon’ble Delhi High Court in the case of CIT vs., Kabul Chawla [2016] 380 ITR 573 (Del.) considered the issue of abated and non-abated assessments and with regard to completed assessments held that the 75 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals same can be interfered with by the A.O. while making the assessment under section 153A only on the basis of some incriminating material unearthed dur…

Duggal & Sons Buildwell (P) Ltd., Faridabad vs. ACIT, Central Circle- 4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1825/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Jan 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…t year. In Section 153A of the I.T. Act, the A.O. shall have to see whether there are abated or non-abated assessments which was not provided in earlier provisions for block assessments. The Hon’ble Delhi High Court in the case of CIT vs., Kabul Chawla [2016] 380 ITR 573 (Del.) considered the issue of abated and non-abated assessments and with regard to completed assessments held that the 75 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals same can be interfered with by the A.O. while making the assessment under section 153A only on the basis of some incriminating material unearthed dur…

Duggal & Sons Buildwell (P) Ltd., Faridabad vs. ACIT, Central Circle- 4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1824/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Jan 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…t year. In Section 153A of the I.T. Act, the A.O. shall have to see whether there are abated or non-abated assessments which was not provided in earlier provisions for block assessments. The Hon’ble Delhi High Court in the case of CIT vs., Kabul Chawla [2016] 380 ITR 573 (Del.) considered the issue of abated and non-abated assessments and with regard to completed assessments held that the 75 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals same can be interfered with by the A.O. while making the assessment under section 153A only on the basis of some incriminating material unearthed dur…

Duggal Estates Pvt. Ltd., Faridabad vs. ACIT, Central Circle- 4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1823/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jan 2021AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…t year. In Section 153A of the I.T. Act, the A.O. shall have to see whether there are abated or non-abated assessments which was not provided in earlier provisions for block assessments. The Hon’ble Delhi High Court in the case of CIT vs., Kabul Chawla [2016] 380 ITR 573 (Del.) considered the issue of abated and non-abated assessments and with regard to completed assessments held that the 75 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals same can be interfered with by the A.O. while making the assessment under section 153A only on the basis of some incriminating material unearthed dur…

Arun Duggal, Faridabad vs. ACIT, Central Circle- 4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1822/DEL/2019[2013-14]Status: DisposedITAT Delhi19 Jan 2021AY 2013-14

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…t year. In Section 153A of the I.T. Act, the A.O. shall have to see whether there are abated or non-abated assessments which was not provided in earlier provisions for block assessments. The Hon’ble Delhi High Court in the case of CIT vs., Kabul Chawla [2016] 380 ITR 573 (Del.) considered the issue of abated and non-abated assessments and with regard to completed assessments held that the 75 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals same can be interfered with by the A.O. while making the assessment under section 153A only on the basis of some incriminating material unearthed dur…

Arun Duggal, Faridabad vs. ACIT, Central Circle- 4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1821/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jan 2021AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…t year. In Section 153A of the I.T. Act, the A.O. shall have to see whether there are abated or non-abated assessments which was not provided in earlier provisions for block assessments. The Hon’ble Delhi High Court in the case of CIT vs., Kabul Chawla [2016] 380 ITR 573 (Del.) considered the issue of abated and non-abated assessments and with regard to completed assessments held that the 75 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals same can be interfered with by the A.O. while making the assessment under section 153A only on the basis of some incriminating material unearthed dur…

Arun Duggal, Faridabad vs. ACIT, Central Circle- 4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1820/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Jan 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…t year. In Section 153A of the I.T. Act, the A.O. shall have to see whether there are abated or non-abated assessments which was not provided in earlier provisions for block assessments. The Hon’ble Delhi High Court in the case of CIT vs., Kabul Chawla [2016] 380 ITR 573 (Del.) considered the issue of abated and non-abated assessments and with regard to completed assessments held that the 75 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals same can be interfered with by the A.O. while making the assessment under section 153A only on the basis of some incriminating material unearthed dur…

Arun Duggal, Faridabad vs. ACIT, Central Circle- 4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1819/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Jan 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…t year. In Section 153A of the I.T. Act, the A.O. shall have to see whether there are abated or non-abated assessments which was not provided in earlier provisions for block assessments. The Hon’ble Delhi High Court in the case of CIT vs., Kabul Chawla [2016] 380 ITR 573 (Del.) considered the issue of abated and non-abated assessments and with regard to completed assessments held that the 75 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals same can be interfered with by the A.O. while making the assessment under section 153A only on the basis of some incriminating material unearthed dur…

Sanjay Duggal, Faridabad vs. ACIT, Central Circle- 4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1818/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Jan 2021AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…t year. In Section 153A of the I.T. Act, the A.O. shall have to see whether there are abated or non-abated assessments which was not provided in earlier provisions for block assessments. The Hon’ble Delhi High Court in the case of CIT vs., Kabul Chawla [2016] 380 ITR 573 (Del.) considered the issue of abated and non-abated assessments and with regard to completed assessments held that the 75 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals same can be interfered with by the A.O. while making the assessment under section 153A only on the basis of some incriminating material unearthed dur…