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 367,846 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

M/S. Venus Infrabuild, Ahmedabad vs. The Dy.CIT., Cent.Circle-1(1), Ahmedabad

ITA 837/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2015-16

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…unded in various authoritative judgments recording scope of section 153A of the Act. We are of the view that in this regard, there were large numbers of decisions. First we refer to the decision of Hon’ble Delhi High Court in the case of CIT Vs. Kabul Chawla, 380 ITR 573 (Del). Hon’ble Delhi High Court after detailed analysis has summarized the following legal position: 37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: i. Once a search takes place under Section 132 o…

M/S. Venus Infrabuild, Ahmedabad vs. The Dy.CIT., Cent.Circle-1(1), Ahmedabad

ITA 836/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…unded in various authoritative judgments recording scope of section 153A of the Act. We are of the view that in this regard, there were large numbers of decisions. First we refer to the decision of Hon’ble Delhi High Court in the case of CIT Vs. Kabul Chawla, 380 ITR 573 (Del). Hon’ble Delhi High Court after detailed analysis has summarized the following legal position: 37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: i. Once a search takes place under Section 132 o…

M/S. Venus Infrabuild, Ahmedabad vs. The Dy.CIT., Cent.Circle-1(1), Ahmedabad

ITA 834/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2012-13

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…unded in various authoritative judgments recording scope of section 153A of the Act. We are of the view that in this regard, there were large numbers of decisions. First we refer to the decision of Hon’ble Delhi High Court in the case of CIT Vs. Kabul Chawla, 380 ITR 573 (Del). Hon’ble Delhi High Court after detailed analysis has summarized the following legal position: 37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: i. Once a search takes place under Section 132 o…

DCIT, Central Circle -1(1), Ahmedabad vs. Shri Deepak Kumar Vaswani, Ahmedabad

ITA 807/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…unded in various authoritative judgments recording scope of section 153A of the Act. We are of the view that in this regard, there were large numbers of decisions. First we refer to the decision of Hon’ble Delhi High Court in the case of CIT Vs. Kabul Chawla, 380 ITR 573 (Del). Hon’ble Delhi High Court after detailed analysis has summarized the following legal position: 37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: i. Once a search takes place under Section 132 o…

The DCIT, Central Circle-1(1), Ahmedabad vs. Shri Ashok Sunderdas Vaswani, Ahmedabad

ITA 806/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…unded in various authoritative judgments recording scope of section 153A of the Act. We are of the view that in this regard, there were large numbers of decisions. First we refer to the decision of Hon’ble Delhi High Court in the case of CIT Vs. Kabul Chawla, 380 ITR 573 (Del). Hon’ble Delhi High Court after detailed analysis has summarized the following legal position: 37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: i. Once a search takes place under Section 132 o…

The DCIT, Central Circle-1(1), Ahmedabad vs. Shri Rajesh Sunderdas Vaswani, Ahmedabad

ITA 805/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…unded in various authoritative judgments recording scope of section 153A of the Act. We are of the view that in this regard, there were large numbers of decisions. First we refer to the decision of Hon’ble Delhi High Court in the case of CIT Vs. Kabul Chawla, 380 ITR 573 (Del). Hon’ble Delhi High Court after detailed analysis has summarized the following legal position: 37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: i. Once a search takes place under Section 132 o…

Shri Deepak Budharmal Vaswani, Ahmedabad vs. DCIT, Central Circle -1(1), Ahmedabad

ITA 461/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…unded in various authoritative judgments recording scope of section 153A of the Act. We are of the view that in this regard, there were large numbers of decisions. First we refer to the decision of Hon’ble Delhi High Court in the case of CIT Vs. Kabul Chawla, 380 ITR 573 (Del). Hon’ble Delhi High Court after detailed analysis has summarized the following legal position: 37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: i. Once a search takes place under Section 132 o…

Shri Rajesh Sunderdas Vaswani, Ahmedabad vs. The DCIT, Central Circle-1(1), Ahmedabad

ITA 457/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…unded in various authoritative judgments recording scope of section 153A of the Act. We are of the view that in this regard, there were large numbers of decisions. First we refer to the decision of Hon’ble Delhi High Court in the case of CIT Vs. Kabul Chawla, 380 ITR 573 (Del). Hon’ble Delhi High Court after detailed analysis has summarized the following legal position: 37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: i. Once a search takes place under Section 132 o…

Shri Ashok Sunderdas Vaswani, Ahmedabad vs. The DCIT, Central Circle-1(1), Ahmedabad

ITA 456/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…unded in various authoritative judgments recording scope of section 153A of the Act. We are of the view that in this regard, there were large numbers of decisions. First we refer to the decision of Hon’ble Delhi High Court in the case of CIT Vs. Kabul Chawla, 380 ITR 573 (Del). Hon’ble Delhi High Court after detailed analysis has summarized the following legal position: 37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: i. Once a search takes place under Section 132 o…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Gmr Infrastructure Ltd, Bangalore

In the result appeal is filed by assessee as well as revenue stands allowed for statistical purposes and cross objection filed by assessee becomes infructuous

ITA 1581/BANG/2017[2009-10]Status: DisposedITAT Bangalore28 Oct 2020AY 2009-10

Bench: Shri A.K Garodia & Smt. Beena Pillaiassessment Year : 2009-10

For Respondent: Shri Muzaffar Hussain, CIT (DR)
Section 14Section 143Section 143(3)Section 144CSection 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI A.K GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2009-10 The Asst. Commissioner of Vs. M/s GMR Infrastructure Ltd., Income-tax, No.25/1, SKIP House, Central Circle-2(2), Museum Road, Bengaluru Bengaluru-560 025. PAN – AABCG 8889 P APPELLANT RESPONDENT ITA No.1427 & 1428/Bang/2017 Assessment Year : 2008-09 & 2009-10 CO No.02/Bang/2018 Assessment Year : 2009-10 M/s GMR Infrastructure Ltd., Vs. The Asst. Commissioner of No.25/1, SKIP House, Income-tax, Museum Road, Central Circle-2(2), Bengaluru-560 025.…

Shruti Buildcon P.Ltd, Delhi vs. DCIT, Central Circle, Dehradun

In the result the appeal filed by the assessee is allowed

ITA 3141/DEL/2018[2012-13]Status: DisposedITAT Dehradun27 Oct 2020AY 2012-13

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaasstt. Year 2012-13

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri S.K. Chatterjee, Sr. DR
Section 132Section 153C

…nd loss account of the assessee. Therefore in view of the decision of Hon’ble Supreme Court in the case of CIT vs. Sinhgad Technical Education Society reported in 397 ITR 344 and the decision of Hon’ble Delhi High Court in the case of Kabul Chawla reported in 380 ITR 573 (Del), the addition made by the AO and sustained by the Ld. CIT(A) is not in accordance with law since the same is not based on any incriminating material. Referring to the decision of Hon’ble Delhi High Court in the case of PCIT vs. SMC Power Generation Ltd. vide ITA No.406/2019 order dated 23.7.2019 he submitted that the Hon’ble High Court afte…

M/S Vijayeta Buildcon Pvt. Ltd., Jaipur vs. Assistant Commissioner of Income Tax, Central Circle-1, Jaipur

In the result, the ground of the assessee’s appeal is allowed

ITA 980/JPR/2018[2007-08]Status: DisposedITAT Jaipur27 Oct 2020AY 2007-08
For Appellant: Sh. S. R. Sharma (CA) &For Respondent: Sh. B. K. Gupta (CIT)
Section 153ASection 253(5)Section 40A(3)

…uld be permitted to be made having no nexus with any incriminating documents found during the search. In support, the reliance was placed on the following decisions:- • All Cargo Global Logistic Ltd. Vs. DCIT 137 ITD 287 (Mum)(SB) • CIT vs Kabul Chawla (2016) 380 ITR 573 (Delhi) • Jai Steel (India) vs ACIT 259 CTR (Raj) 281 It was further submitted that the Hon’ble Supreme Court has also dismissed the SLP filed by the Revenue in case of Meeta Gutgutia vs. Pr. CIT (96 Taxmann.com 468). 10. Per contra, the ld. CIT/DR submitted that in case of Meeta Gutgutia, though SLP of the Department has been dismissed by the H…

Shri Jaisingh Yadav, Jaipur vs. ACIT, Central Circle-3 Jaipur

In the result, both these appeals of the assessee are allowed

ITA 1291/JPR/2019[2015-16]Status: DisposedITAT Jaipur20 Oct 2020AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1290 & 1291/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2014-15 & 2015-16 Cuke Jaisingh Yadav, A.C.I.T., Vs. 1, Mehta Ki Dhani, Chandra Nagar- Central Circle-3, A, Govindpura, Kalwar Road, Jaipur. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Acwpy 5493 R Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Avinash Khandelwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Ms. Chanchal Meena (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 07/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 21/10/2020 Vkns'K@ Order Per: Sandeep Gosain, J.M. Both These Appeals Have Been Filed By The Assessee Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur Dated 18/09/2019 For The A.Y. 2014-15 & 2015-16 Respectively. Grounds Taken By The Assessee In Both These Appeals Are Reproduced As Under: Grounds Of Ita No. 1290/Jp/2019 (A.Y. 2014-15) “1. The Learned Ao Has Seriously Erred In Law & Facts In Making Addition Of Rs. 1274700 In The Income Of Assessee As Undisclosed Income. Hon'Ble Cit (Appeals) Has Seriously Erred In Rejecting The Appeal Of Assessee & Confirming The Additions Without Considering The Appeal Submission & On Wrong Premise. The Learned Cit (Appeals) Erred In Referring The Copy Of Itr Of Female Family Members Of Assessee As Certain Loose Documents Which Contained Incriminating Transaction & Also Erred In Stating That The Appellant

For Appellant: Shri Avinash Khandelwal (CA)For Respondent: Ms. Chanchal Meena (Addl.CIT)
Section 292C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1290 & 1291/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2014-15 & 2015-16 cuke Jaisingh Yadav, A.C.I.T., Vs. 1, Mehta Ki Dhani, Chandra Nagar- Central Circle-3, A, Govindpura, Kalwar Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACWPY 5493 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Avinash Khandelwal…

Shri Jaisingh Yadav, Jaipur vs. ACIT, Central Circle-3 Jaipur

In the result, both these appeals of the assessee are allowed

ITA 1290/JPR/2019[2014-15]Status: DisposedITAT Jaipur20 Oct 2020AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1290 & 1291/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2014-15 & 2015-16 Cuke Jaisingh Yadav, A.C.I.T., Vs. 1, Mehta Ki Dhani, Chandra Nagar- Central Circle-3, A, Govindpura, Kalwar Road, Jaipur. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Acwpy 5493 R Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Avinash Khandelwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Ms. Chanchal Meena (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 07/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 21/10/2020 Vkns'K@ Order Per: Sandeep Gosain, J.M. Both These Appeals Have Been Filed By The Assessee Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur Dated 18/09/2019 For The A.Y. 2014-15 & 2015-16 Respectively. Grounds Taken By The Assessee In Both These Appeals Are Reproduced As Under: Grounds Of Ita No. 1290/Jp/2019 (A.Y. 2014-15) “1. The Learned Ao Has Seriously Erred In Law & Facts In Making Addition Of Rs. 1274700 In The Income Of Assessee As Undisclosed Income. Hon'Ble Cit (Appeals) Has Seriously Erred In Rejecting The Appeal Of Assessee & Confirming The Additions Without Considering The Appeal Submission & On Wrong Premise. The Learned Cit (Appeals) Erred In Referring The Copy Of Itr Of Female Family Members Of Assessee As Certain Loose Documents Which Contained Incriminating Transaction & Also Erred In Stating That The Appellant

For Appellant: Shri Avinash Khandelwal (CA)For Respondent: Ms. Chanchal Meena (Addl.CIT)
Section 292C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1290 & 1291/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2014-15 & 2015-16 cuke Jaisingh Yadav, A.C.I.T., Vs. 1, Mehta Ki Dhani, Chandra Nagar- Central Circle-3, A, Govindpura, Kalwar Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACWPY 5493 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Avinash Khandelwal…

Shri. K. Muniraju, Bangalore vs. Principal Commissioner Income Tax, Central, Bangalore

In the result appeals filed by assessee for asst

ITA 1376/BANG/2019[2011-12]Status: DisposedITAT Bangalore20 Oct 2020AY 2011-12

Bench: Shri A.K Garodia & Smt. Beena Pillai

For Appellant: Shri Rajeev C Nulvi, AdvocateFor Respondent: Shri Dilip Reddy, Standing Counsel to Dept. (DR)
Section 143(3)Section 263

…ellant has also relied on the following case laws. a. Commissioner of Income Tax Vs Continental Wearhousing Corporation 374 ITR 645 (Bombay). b. Commissioner of Income Tax Vs Anil Kumar Bhatis 352 ITP 403 (Delhi). c. Commissioner of Income Tax Vs Kabul Chawla 380 ITR 573 (Delhi). d. Principle Commissioner of Income Tax Vs Kurele Paper mills Pvt. Ltd. 380 ITR 761 (Delhi). In this regard, it is seen from the assessment order that no incriminating material has been brought on record in support of the additions which have been made. The Jurisdictional High Court judgment in the case of CIT. vs. Lancy Construction 383…

Indogreen International, New Delhi vs. DCIT, Central Circle, Noida

In the result, the appeal of the assessee is allowed

ITA 926/DEL/2019[2012-13]Status: DisposedITAT Delhi15 Oct 2020AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 926/Del/2019 : Asstt. Year : 2012-13 Indogreen International, Vs Dcit, C/O M/S Rra Taxindia, D-28, Central Circle, South Extension, Part-I, Noida-201301 New Delhi-110049 (Appellant) (Respondent) Pan No. Aacfi4218C Assessee By : Sh. Neel Kanth Khandelwal, Adv. Revenue By : Ms. Sunita Singh, Cit Dr Date Of Hearing: 02.09.2020 Date Of Pronouncement: 15.10.2020

For Appellant: Sh. Neel Kanth Khandelwal, AdvFor Respondent: Ms. Sunita Singh, CIT DR
Section 132Section 143(2)Section 153ASection 153DSection 68

…eld that a number of judgments have passed by various courts contrary to the plea made by the assessee and hence the addition has been confirmed. 5. During the arguments before us, the assessee relied on the following case laws:  CIT Vs. Kabul Chawla [2016] 380 ITR 573 (Delhi)  All Cargo Global Logistics Limited Vs. DCIT [2022] 28 ITR 106  ACIT, Central Circle-16, New Delhi vs. Vinsta Chaurasia, ITA No.5957/DEL/2015 dated 05.20.2018  ACIT, Central Circle-4, New Delhi vs. M/s Moolchand Steels Pvt. Ltd., dated 20.10.2018 6. On the other hand, the revenue relied on the following cases laws:  CIT Vs Raj Kumar…

Anil Bhalla, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the department is liable to be dismissed

ITA 3142/DEL/2017[2013-14]Status: DisposedITAT Delhi15 Oct 2020AY 2013-14

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(E-Court Module)

For Appellant: Sh. C. S. Aggarwal, Sr. AdvFor Respondent: Sh. D. K. Mishra, CIT DR
Section 131Section 132Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Ms. Sushma Chowla, Vice President Dr. B. R. R. Kumar, Accountant Member (E-Court Module) ITA No. 2113/Del/2017 : Asstt. Year : 2007-08 ACIT, Vs Sh. Anil Bhalla, Central Circle-8, Farm No. 4, Hyde Park, Prakriti New Delhi Marg, Village-Sultanpur, Meharuli, New Delhi-110030 (APPELLANT) (RESPONDENT) PAN No. AEEPB9416N ITA No. 3142/Del/2017 : Asstt. Year : 2013-14 Sh. Anil Bhalla, Vs ACIT, Farm No. 4, Hyde Park, Prakriti Central Circle-8, Marg, Village-Sultanpur, Meharuli, New Delhi New Delhi-110030 (APPELLANT) (RESPONDENT) PAN No. AFEPB9416N Ass…

ACIT, New Delhi vs. Shri Anil Bhalla, New Delhi

In the result, the appeal of the department is liable to be dismissed

ITA 2113/DEL/2017[2007-08]Status: DisposedITAT Delhi15 Oct 2020AY 2007-08

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(E-Court Module)

For Appellant: Sh. C. S. Aggarwal, Sr. AdvFor Respondent: Sh. D. K. Mishra, CIT DR
Section 131Section 132Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Ms. Sushma Chowla, Vice President Dr. B. R. R. Kumar, Accountant Member (E-Court Module) ITA No. 2113/Del/2017 : Asstt. Year : 2007-08 ACIT, Vs Sh. Anil Bhalla, Central Circle-8, Farm No. 4, Hyde Park, Prakriti New Delhi Marg, Village-Sultanpur, Meharuli, New Delhi-110030 (APPELLANT) (RESPONDENT) PAN No. AEEPB9416N ITA No. 3142/Del/2017 : Asstt. Year : 2013-14 Sh. Anil Bhalla, Vs ACIT, Farm No. 4, Hyde Park, Prakriti Central Circle-8, Marg, Village-Sultanpur, Meharuli, New Delhi New Delhi-110030 (APPELLANT) (RESPONDENT) PAN No. AFEPB9416N Ass…

Mahalaxmi Buildwell India Pvt. Ltd., Delhi vs. DCIT, Central Circle, Dehradun

In the result the appeal filed by the assessee for assessment year 2009-10 is partly allowed and the appeal for assessment year 2010-11 is allowed

ITA 2541/DEL/2019[2010-11]Status: DisposedITAT Delhi13 Oct 2020AY 2010-11

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.K. Chatterjee, Sr. DR
Section 153A

…allenged the validity of the assessment proceedings u/s 153A. It was submitted that since no incriminating material was found during the course of search, therefore, in view of the decisions of the Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla, 380 ITR 573 and PCIT vs. Meeta Gutgutia, 82 taxmann.com 287 and various other decisions, the order passed u/s 153A should be held as invalid. 9. So far as the merit of the case is concerned, the assessee filed certain additional evidences in the form of confirmation letter, copies of income-tax returns and bank statement of some of the parties. The ld.CIT(A…

Mahalaxmi Buildwell India Pvt. Ltd., Delhi vs. DCIT, Central Circle, Dehradun

In the result the appeal filed by the assessee for assessment year 2009-10 is partly allowed and the appeal for assessment year 2010-11 is allowed

ITA 2540/DEL/2019[2009-10]Status: DisposedITAT Delhi13 Oct 2020AY 2009-10

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.K. Chatterjee, Sr. DR
Section 153A

…allenged the validity of the assessment proceedings u/s 153A. It was submitted that since no incriminating material was found during the course of search, therefore, in view of the decisions of the Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla, 380 ITR 573 and PCIT vs. Meeta Gutgutia, 82 taxmann.com 287 and various other decisions, the order passed u/s 153A should be held as invalid. 9. So far as the merit of the case is concerned, the assessee filed certain additional evidences in the form of confirmation letter, copies of income-tax returns and bank statement of some of the parties. The ld.CIT(A…