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)

Sanjay Tyagi, Delhi vs. DCIT, Central Circle- 1, New Delhi

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

ITA 6862/DEL/2017[2008-09]Status: DisposedITAT Delhi01 Sept 2020AY 2008-09

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Shyam SunderFor Respondent: Shri H.K. Chaudhary, CIT- DR

Section 132Section 142(1)Section 153ASection 271(1)(b)

…leted the entire additions holding that the additions are made in absence of any material found during the course of search under section 132 of the I.T. Act, 1961, following the decision of Hon’ble Delhi High Court in the case of CIT vs., Kabul Chawla [2016] 380 ITR 573 (Del.), copies of the Orders Dated 02.05.2017 are placed on record. Learned Counsel for the Assessee, therefore, submitted that since quantum does not survive, therefore, there is no tax liability upon the assessee and as such, no penalty is leviable against the assessee. Learned Counsel for the Assessee as regards condonation of delay, submitted…

Sanjay Tyagi, Delhi vs. DCIT, Central Circle- 1, New Delhi

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

ITA 6861/DEL/2017[2007-08]Status: DisposedITAT Delhi01 Sept 2020AY 2007-08

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Shyam SunderFor Respondent: Shri H.K. Chaudhary, CIT- DR

Section 132Section 142(1)Section 153ASection 271(1)(b)

…leted the entire additions holding that the additions are made in absence of any material found during the course of search under section 132 of the I.T. Act, 1961, following the decision of Hon’ble Delhi High Court in the case of CIT vs., Kabul Chawla [2016] 380 ITR 573 (Del.), copies of the Orders Dated 02.05.2017 are placed on record. Learned Counsel for the Assessee, therefore, submitted that since quantum does not survive, therefore, there is no tax liability upon the assessee and as such, no penalty is leviable against the assessee. Learned Counsel for the Assessee as regards condonation of delay, submitted…

Sanjay Tyagi, Delhi vs. DCIT, Central Circle- 1, New Delhi

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

ITA 6860/DEL/2017[2006-07]Status: DisposedITAT Delhi01 Sept 2020AY 2006-07

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Shyam SunderFor Respondent: Shri H.K. Chaudhary, CIT- DR

Section 132Section 142(1)Section 153ASection 271(1)(b)

…leted the entire additions holding that the additions are made in absence of any material found during the course of search under section 132 of the I.T. Act, 1961, following the decision of Hon’ble Delhi High Court in the case of CIT vs., Kabul Chawla [2016] 380 ITR 573 (Del.), copies of the Orders Dated 02.05.2017 are placed on record. Learned Counsel for the Assessee, therefore, submitted that since quantum does not survive, therefore, there is no tax liability upon the assessee and as such, no penalty is leviable against the assessee. Learned Counsel for the Assessee as regards condonation of delay, submitted…

Sanjay Tyagi, Delhi vs. DCIT, Central Circle-1, New Delhi

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

ITA 6859/DEL/2017[2005-06]Status: DisposedITAT Delhi01 Sept 2020AY 2005-06

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Shyam SunderFor Respondent: Shri H.K. Chaudhary, CIT- DR

Section 132Section 142(1)Section 153ASection 271(1)(b)

…leted the entire additions holding that the additions are made in absence of any material found during the course of search under section 132 of the I.T. Act, 1961, following the decision of Hon’ble Delhi High Court in the case of CIT vs., Kabul Chawla [2016] 380 ITR 573 (Del.), copies of the Orders Dated 02.05.2017 are placed on record. Learned Counsel for the Assessee, therefore, submitted that since quantum does not survive, therefore, there is no tax liability upon the assessee and as such, no penalty is leviable against the assessee. Learned Counsel for the Assessee as regards condonation of delay, submitted…

Kothakota Rama Rao, Rayagada vs. ACIT, Central Circle-1, Bhubaneswar

In the result, appeals of the assessee i

ITA 20/CTK/2019[2015-16]Status: DisposedITAT Cuttack28 Aug 2020AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CITDR

Section 143(3)Section 153ASection 153DSection 234

…04.06.2020. On pages 16 & 17 of said order dated 04.06.2020, the Hon'ble Members of ITAT have analyzed clause (vii) of para-37 relating to the decision of 18 IT(SS)A No.132/CTK/2018 ITA Nos.19&20/CTK/2019 Hon'ble Delhi High Court in the case of Kabul Chawla (380 ITR 573). From the same, it is clear that the AO can interfere with the completed assessments if there is either an incriminating material found at the time of search or undisclosed income or property is discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment. On going through…

Kothakota Rama Rao, Rayagada vs. ACIT, Central Circle-1, Bhubaneswar

In the result, appeals of the assessee i

ITA 19/CTK/2019[2014-15]Status: DisposedITAT Cuttack28 Aug 2020AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CITDR

Section 143(3)Section 153ASection 153DSection 234

…04.06.2020. On pages 16 & 17 of said order dated 04.06.2020, the Hon'ble Members of ITAT have analyzed clause (vii) of para-37 relating to the decision of 18 IT(SS)A No.132/CTK/2018 ITA Nos.19&20/CTK/2019 Hon'ble Delhi High Court in the case of Kabul Chawla (380 ITR 573). From the same, it is clear that the AO can interfere with the completed assessments if there is either an incriminating material found at the time of search or undisclosed income or property is discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment. On going through…

Kothakota Rama Rao, Rayagada vs. ACIT, Central Circle-1, Bhubaneswar

In the result, appeals of the assessee i

ITA 386/CTK/2018[2016-17]Status: DisposedITAT Cuttack28 Aug 2020AY 2016-17

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CITDR

Section 143(3)Section 153ASection 153DSection 234

…04.06.2020. On pages 16 & 17 of said order dated 04.06.2020, the Hon'ble Members of ITAT have analyzed clause (vii) of para-37 relating to the decision of 18 IT(SS)A No.132/CTK/2018 ITA Nos.19&20/CTK/2019 Hon'ble Delhi High Court in the case of Kabul Chawla (380 ITR 573). From the same, it is clear that the AO can interfere with the completed assessments if there is either an incriminating material found at the time of search or undisclosed income or property is discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment. On going through…

ACIT, New Delhi vs. M/S. Prateek Buildteh India Pvt. Ltd., Delhi

In the result, both appeals of the Revenue are dismissed

ITA 5137/DEL/2016[2010-11]Status: DisposedITAT Delhi28 Aug 2020AY 2010-11

Bench: Shri O.P. Kant & Shri Kuldip Singh

Section 132Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’, NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.5136 & 5137/Del./2016 Assessment Years: 2009-10 & 2010-11 ACIT, Vs. M/s Prateek Buildtech Pvt. Central Circle-8, Ltd., New Delhi G-50, Lower Ground Floor, Lajpat Nagar-III, Delhi PAN :AADCP7864P (Appellant) (Respondent) Appellant by Smt. Mamta Kochar, CIT(DR) Respondent by Shri P.C. Yadav, Adv. Date of hearing 28.08.2020 Date of pronouncement 28.08.2020 ORDER PER O.P. KANT, AM: These two appeals by the Revenue are directed against two separate orders, bot…

ACIT, New Delhi vs. M/S. Prateek Buildteh India Pvt. Ltd., Delhi

In the result, both appeals of the Revenue are dismissed

ITA 5136/DEL/2016[2009-10]Status: DisposedITAT Delhi28 Aug 2020AY 2009-10

Bench: Shri O.P. Kant & Shri Kuldip Singh

Section 132Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’, NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.5136 & 5137/Del./2016 Assessment Years: 2009-10 & 2010-11 ACIT, Vs. M/s Prateek Buildtech Pvt. Central Circle-8, Ltd., New Delhi G-50, Lower Ground Floor, Lajpat Nagar-III, Delhi PAN :AADCP7864P (Appellant) (Respondent) Appellant by Smt. Mamta Kochar, CIT(DR) Respondent by Shri P.C. Yadav, Adv. Date of hearing 28.08.2020 Date of pronouncement 28.08.2020 ORDER PER O.P. KANT, AM: These two appeals by the Revenue are directed against two separate orders, bot…

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

In the result, the appeals of the assessee are allowed

ITA 5566/DEL/2012[2007-08]Status: DisposedITAT Delhi27 Aug 2020AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri R.S. Ahuja, CAFor Respondent: Ms. Sunita Singh, CIT-DR

Section 132Section 132(4)Section 153ASection 35D

…s no whisper about any incriminating material or documents found during the course of search that purchases made during the year from the parties are bogus. It is a well settled law by the Hon’ble Jurisdictional High Court in the case of CIT vs. Kabul Chawla, 380 ITR 573 (Del.), and PCIT vs. Meeta Gutgutia, (2017) 325 ITR 526, that where the 5 I.T.A. No.5565 & 5566/DEL/2012 assessment has attained finality before the date of search and which are not pending at the time of search, the addition can be made on the basis of incriminating material found during the course of search qua that assessment year. If no such…

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

In the result, the appeals of the assessee are allowed

ITA 5565/DEL/2012[2006-07]Status: DisposedITAT Delhi27 Aug 2020AY 2006-07

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri R.S. Ahuja, CAFor Respondent: Ms. Sunita Singh, CIT-DR

Section 132Section 132(4)Section 153ASection 35D

…s no whisper about any incriminating material or documents found during the course of search that purchases made during the year from the parties are bogus. It is a well settled law by the Hon’ble Jurisdictional High Court in the case of CIT vs. Kabul Chawla, 380 ITR 573 (Del.), and PCIT vs. Meeta Gutgutia, (2017) 325 ITR 526, that where the 5 I.T.A. No.5565 & 5566/DEL/2012 assessment has attained finality before the date of search and which are not pending at the time of search, the addition can be made on the basis of incriminating material found during the course of search qua that assessment year. If no such…

DCIT, New Delhi vs. M/S. Venus Overseas Pvt. Ltd., New Delhi

In the result, appeals of the Revenue are dismissed

ITA 277/DEL/2015[2007-08]Status: PendingITAT Delhi25 Aug 2020AY 2007-08

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Ms. Sunita Singh, CIT-D.RFor Respondent: Shri Kapil Goel, Adv

Section 153CSection 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos. 276, 277, 278 & 280/DEL/2015 [A.Ys 2006-07, 2007-08, 2008-09 & 2010-11] DCIT Vs. Venus Overseas Pvt. Ltd., Central Circle – 31, 112, DDA HOG Market, New Delhi Rajendra Palace, New Delhi PAN No. AAACV 0872 E [Appellant] [Respondent] Date of Hearing : 20.08.2020 Date of Pronouncement : 25.08.2020 Assessee by : Ms. Sunita Singh, CIT-D.R Revenue by : Shri Kapil Goel, Adv. ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER,…

DCIT, New Delhi vs. M/S. Venus Overseas Pvt. Ltd., New Delhi

In the result, appeals of the Revenue are dismissed

ITA 276/DEL/2015[2006-07]Status: PendingITAT Delhi25 Aug 2020AY 2006-07

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Ms. Sunita Singh, CIT-D.RFor Respondent: Shri Kapil Goel, Adv

Section 153CSection 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos. 276, 277, 278 & 280/DEL/2015 [A.Ys 2006-07, 2007-08, 2008-09 & 2010-11] DCIT Vs. Venus Overseas Pvt. Ltd., Central Circle – 31, 112, DDA HOG Market, New Delhi Rajendra Palace, New Delhi PAN No. AAACV 0872 E [Appellant] [Respondent] Date of Hearing : 20.08.2020 Date of Pronouncement : 25.08.2020 Assessee by : Ms. Sunita Singh, CIT-D.R Revenue by : Shri Kapil Goel, Adv. ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER,…

D.C.I.T., CC-3(3), Kolkata vs. Shri Loknath Prasad Gupta, Titagar

In the result, the appeal filed by the Revenue is treated as allowed for statistical purposes

ITA 162/KOL/2020[2013-14]Status: DisposedITAT Kolkata19 Aug 2020AY 2013-14

Bench: Shri P.M. Jagtap, Vice- & Shri Satbeer Singh Godara

Section 139Section 143(2)Section 147Section 153ASection 154

…earch and only due to merger of abated proceedings with the proceedings u/s 153A, the same cannot be treated as a fresh claim made by the assessee and be disallowed. The said fact has been held by Hon'ble Delhi High Court in the case of CIT vs Kabul Chawla in 380 ITR 573 as under: "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.T.A. No.162/KOL/2020 Assessment Year: 2013-2014 Shri Loknath Prasad Gupta i. Once a search takes place under Section 132 of the Ac…

Deputy Commissioner of Income Tax, Central Circle- 1, Mangaluru vs. Mr. Mohammed Safwan, Mangaluru

In the result, the appeal of the assessee in the case of Mr

ITA 88/BANG/2020[2014-15]Status: DisposedITAT Bangalore14 Aug 2020AY 2014-15

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

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Ms Neera Malhotra, CIT DR

Section 153ASection 34

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.62 to 66/Bang/2020 Assessment years : 2012-13 to 2016 – 17 Mr. M. A. Siddique, Door No. 17 – 23 – 1625 – 2, DCIT, Central Circle – 1, Supreme Cottage, D’Silva Lane, Vs. Mangaluru High Land, Falnir, Mangaluru – 575002. PAN : AKWPS8837R APPELLANT RESPONDENT ITA No.67 & 68/Bang/2020 Assessment years : 2015-16 to 2016 – 17 Mr. Mohammed Safwan, S/o M. A. Siddique, DCIT, Central Circle – 1, Door No. 17 – 23 – 1625 – 2, Vs. Mangaluru Supreme Cottage, D’Silva Lane, High Lan…

Mr. Mohammed Safwan, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle- 1, Mangaluru

In the result, the appeal of the assessee in the case of Mr

ITA 68/BANG/2020[2016-17]Status: DisposedITAT Bangalore14 Aug 2020AY 2016-17

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

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Ms Neera Malhotra, CIT DR

Section 153ASection 34

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.62 to 66/Bang/2020 Assessment years : 2012-13 to 2016 – 17 Mr. M. A. Siddique, Door No. 17 – 23 – 1625 – 2, DCIT, Central Circle – 1, Supreme Cottage, D’Silva Lane, Vs. Mangaluru High Land, Falnir, Mangaluru – 575002. PAN : AKWPS8837R APPELLANT RESPONDENT ITA No.67 & 68/Bang/2020 Assessment years : 2015-16 to 2016 – 17 Mr. Mohammed Safwan, S/o M. A. Siddique, DCIT, Central Circle – 1, Door No. 17 – 23 – 1625 – 2, Vs. Mangaluru Supreme Cottage, D’Silva Lane, High Lan…

Deputy Commissioner of Income Tax, Central Circle- 1, Mangaluru vs. Mr. Mohammed Safwan, Mangaluru

In the result, the appeal of the assessee in the case of Mr

ITA 89/BANG/2020[2015-16]Status: DisposedITAT Bangalore14 Aug 2020AY 2015-16

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

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Ms Neera Malhotra, CIT DR

Section 153ASection 34

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.62 to 66/Bang/2020 Assessment years : 2012-13 to 2016 – 17 Mr. M. A. Siddique, Door No. 17 – 23 – 1625 – 2, DCIT, Central Circle – 1, Supreme Cottage, D’Silva Lane, Vs. Mangaluru High Land, Falnir, Mangaluru – 575002. PAN : AKWPS8837R APPELLANT RESPONDENT ITA No.67 & 68/Bang/2020 Assessment years : 2015-16 to 2016 – 17 Mr. Mohammed Safwan, S/o M. A. Siddique, DCIT, Central Circle – 1, Door No. 17 – 23 – 1625 – 2, Vs. Mangaluru Supreme Cottage, D’Silva Lane, High Lan…

Mr. Mohammed Safwan, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle- 1, Mangaluru

In the result, the appeal of the assessee in the case of Mr

ITA 67/BANG/2020[2015-16]Status: DisposedITAT Bangalore14 Aug 2020AY 2015-16

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

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Ms Neera Malhotra, CIT DR

Section 153ASection 34

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.62 to 66/Bang/2020 Assessment years : 2012-13 to 2016 – 17 Mr. M. A. Siddique, Door No. 17 – 23 – 1625 – 2, DCIT, Central Circle – 1, Supreme Cottage, D’Silva Lane, Vs. Mangaluru High Land, Falnir, Mangaluru – 575002. PAN : AKWPS8837R APPELLANT RESPONDENT ITA No.67 & 68/Bang/2020 Assessment years : 2015-16 to 2016 – 17 Mr. Mohammed Safwan, S/o M. A. Siddique, DCIT, Central Circle – 1, Door No. 17 – 23 – 1625 – 2, Vs. Mangaluru Supreme Cottage, D’Silva Lane, High Lan…

Mr. M.A. Siddique, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle- 1, Mangaluru

In the result, the appeal of the assessee in the case of Mr

ITA 66/BANG/2020[2016-17]Status: DisposedITAT Bangalore14 Aug 2020AY 2016-17

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

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Ms Neera Malhotra, CIT DR

Section 153ASection 34

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.62 to 66/Bang/2020 Assessment years : 2012-13 to 2016 – 17 Mr. M. A. Siddique, Door No. 17 – 23 – 1625 – 2, DCIT, Central Circle – 1, Supreme Cottage, D’Silva Lane, Vs. Mangaluru High Land, Falnir, Mangaluru – 575002. PAN : AKWPS8837R APPELLANT RESPONDENT ITA No.67 & 68/Bang/2020 Assessment years : 2015-16 to 2016 – 17 Mr. Mohammed Safwan, S/o M. A. Siddique, DCIT, Central Circle – 1, Door No. 17 – 23 – 1625 – 2, Vs. Mangaluru Supreme Cottage, D’Silva Lane, High Lan…

Mr. M.A. Siddique, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle- 1, Mangaluru

In the result, the appeal of the assessee in the case of Mr

ITA 65/BANG/2020[2015-16]Status: DisposedITAT Bangalore14 Aug 2020AY 2015-16

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

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Ms Neera Malhotra, CIT DR

Section 153ASection 34

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.62 to 66/Bang/2020 Assessment years : 2012-13 to 2016 – 17 Mr. M. A. Siddique, Door No. 17 – 23 – 1625 – 2, DCIT, Central Circle – 1, Supreme Cottage, D’Silva Lane, Vs. Mangaluru High Land, Falnir, Mangaluru – 575002. PAN : AKWPS8837R APPELLANT RESPONDENT ITA No.67 & 68/Bang/2020 Assessment years : 2015-16 to 2016 – 17 Mr. Mohammed Safwan, S/o M. A. Siddique, DCIT, Central Circle – 1, Door No. 17 – 23 – 1625 – 2, Vs. Mangaluru Supreme Cottage, D’Silva Lane, High Lan…

CIT v. Kabul Chawla

What is CIT v. Kabul Chawla authority for?

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing CIT v. Kabul Chawla

Sanjay Tyagi, Delhi vs. DCIT, Central Circle- 1, New Delhi

Sanjay Tyagi, Delhi vs. DCIT, Central Circle- 1, New Delhi

Sanjay Tyagi, Delhi vs. DCIT, Central Circle- 1, New Delhi

Sanjay Tyagi, Delhi vs. DCIT, Central Circle-1, New Delhi

Kothakota Rama Rao, Rayagada vs. ACIT, Central Circle-1, Bhubaneswar

Kothakota Rama Rao, Rayagada vs. ACIT, Central Circle-1, Bhubaneswar

Kothakota Rama Rao, Rayagada vs. ACIT, Central Circle-1, Bhubaneswar

ACIT, New Delhi vs. M/S. Prateek Buildteh India Pvt. Ltd., Delhi

ACIT, New Delhi vs. M/S. Prateek Buildteh India Pvt. Ltd., Delhi

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

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

DCIT, New Delhi vs. M/S. Venus Overseas Pvt. Ltd., New Delhi

DCIT, New Delhi vs. M/S. Venus Overseas Pvt. Ltd., New Delhi

D.C.I.T., CC-3(3), Kolkata vs. Shri Loknath Prasad Gupta, Titagar

Deputy Commissioner of Income Tax, Central Circle- 1, Mangaluru vs. Mr. Mohammed Safwan, Mangaluru

Mr. Mohammed Safwan, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle- 1, Mangaluru

Deputy Commissioner of Income Tax, Central Circle- 1, Mangaluru vs. Mr. Mohammed Safwan, Mangaluru

Mr. Mohammed Safwan, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle- 1, Mangaluru

Mr. M.A. Siddique, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle- 1, Mangaluru

Mr. M.A. Siddique, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle- 1, Mangaluru