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 367,181 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

Issues it is cited on

Judgments citing CIT v. Kabul Chawla

Deputy Commissioner of Income Tax, Central Circle-3, Income Tax Office vs. Supreme Polymers Private Limited, Jaipur

In the results the appeal of the

ITA 189/JPR/2025[2015-16]Status: DisposedITAT Jaipur06 Aug 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 189/JP/2025 निर्धारण वर्ष / Assessment Year : 2015-16 DCIT, Central Circle-03, Jaipur बनाम Vs. Supreme Polymers Pvt. Ltd. 137-138, Industrial Area, Jhotwara, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AACCS 5773 P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri Gaurav Nahata, CA राजस्व की ओर से / Revenue by : Mrs. Anita Rinesh, JCIT, Sr. DR सुनवाई की ता

For Appellant: Shri Gaurav Nahata, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

…his Chartered Accountant had made a statement under sec 132(4) admitting that said gift was bogus, impugned addition was to be confirmed. It is important to note that in the judgements i.e. CIT v. Kabul Chawla [2015] 61 taxmann.com 412/234 Taxman 300/[2016] 380 ITR 573 (Delhi) and Pr. CIT v. Saumya Construction (P.) Ltd. [2017] 81 taxmann.com 292/[2016] 387 ITR 529 (Guj.) the scope of "incriminating material is not restricted to the "seized material. The judgements refer to "something found during the search or requisition and "some incriminating material unearthed during the course of search or requisition o…

Shri Abhishek Soin, Ludhiana vs. DCIT, CC-II, Ludhiana

The appeals are partly allowed

ITA 322/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh29 Jul 2025AY 2011-12

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 321 & 322/Chd/2019 "नधा"रण वष" / Assessment Year: 2010-11, 2011-12 Shri Abhishek Soin, The Dcit, C/O Sigma Cartons Pvt. Ltd., Vs Central Circle-Ii, Unit-Ii, Industrial Area-C, Ludhiana. Sua Road, Ludhiana. "थायी लेखा सं./Pan No: Anbps9446A अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Aditya Kumar, Ca Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 03.06.2025 Date Of Pronouncement : 29.07.2025 Hybrid Hearing O R D E R

For Appellant: Shri Aditya Kumar, CAFor Respondent: Shri Manav Bansal, CIT DR
Section 10(38)Section 132Section 139(1)Section 143(1)Section 143(3)Section 153ASection 153DSection 263

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 321 & 322/CHD/2019 "नधा"रण वष" / Assessment Year: 2010-11, 2011-12 Shri Abhishek Soin, The DCIT, C/o Sigma Cartons Pvt. Ltd., Vs Central Circle-II, Unit-II, Industrial Area-C, Ludhiana. Sua Road, Ludhiana. "थायी लेखा सं./PAN NO: ANBPS9446A अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Aditya Kumar, CA Revenue by : Shri Manav Bansal, CIT DR Date of Hearing : 03.06.2025 Date of Pronouncemen…

Shri Abhishek Soin, Ludhiana vs. DCIT, CC-II, Ludhiana

The appeals are partly allowed

ITA 321/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh29 Jul 2025AY 2010-11

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 321 & 322/Chd/2019 "नधा"रण वष" / Assessment Year: 2010-11, 2011-12 Shri Abhishek Soin, The Dcit, C/O Sigma Cartons Pvt. Ltd., Vs Central Circle-Ii, Unit-Ii, Industrial Area-C, Ludhiana. Sua Road, Ludhiana. "थायी लेखा सं./Pan No: Anbps9446A अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Aditya Kumar, Ca Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 03.06.2025 Date Of Pronouncement : 29.07.2025 Hybrid Hearing O R D E R

For Appellant: Shri Aditya Kumar, CAFor Respondent: Shri Manav Bansal, CIT DR
Section 10(38)Section 132Section 139(1)Section 143(1)Section 143(3)Section 153ASection 153DSection 263

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 321 & 322/CHD/2019 "नधा"रण वष" / Assessment Year: 2010-11, 2011-12 Shri Abhishek Soin, The DCIT, C/o Sigma Cartons Pvt. Ltd., Vs Central Circle-II, Unit-II, Industrial Area-C, Ludhiana. Sua Road, Ludhiana. "थायी लेखा सं./PAN NO: ANBPS9446A अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Aditya Kumar, CA Revenue by : Shri Manav Bansal, CIT DR Date of Hearing : 03.06.2025 Date of Pronouncemen…

C5 Infra Private Limited, Secunderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 332/HYD/2023[2017-18]Status: DisposedITAT Hyderabad25 Jul 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.332/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2017-18) C5 Infra (P) Ltd Vs. Acit Secunderabad Central Circle 2(3) Pan:Aafcc2138K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.C. Devdas, Ca Shri C. Maheshwar Reddy, Ca राज" व "ारा/Revenue By:: Shri Narender Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 02/07/2025 घोषणा की तारीख/Pronouncement: 25/07/2025 आदेश/Order Per Vijay Pal Raothis Appeal Filed By The Assessee Is Directed Against The Order Dated 10/03/2023 Of The Learned Cit (A)-12, Hyderabad, For The A.Y.2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri K.C. Devdas, CAFor Respondent: : Shri Narender Kumar Naik
Section 132Section 139(1)Section 143(3)Section 153ASection 40A(3)

…ting material having a bearing on the assessment of the Assessee's income for the previous year relevant to AY 2018-19. 12. In Commissioner of Income-tax (Central)-III v. Kabul Chawla : 2015 SCC OnLine Del 11555/[2015] 61 taxmann.com 412/234 Taxman 300/[2016] 380 ITR 573 (Delhi), the Divison Bench of this court (to which One of us - Vibhu Bakhru, J. is a member) had considered the question whether proceedings under Section 153A of the Act could be instituted in absence of any incriminating material unearthed during the search and had summarized the law as under: "Summary of the legal position 37. On a conspectus…

Professional Automotives Private Limited, Jammu vs. Assistant Commissioner of Income Tax, Central Circle-1, Jaipur

In the result the appeal of the assessee in ITA no

ITA 812/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

…, therefore, it is not open to the assessee to seek deduction or claim relief not claimed by it in the original assessment which already stands completed in an assessment u/s 153A made in pursuance of a search or requisition.” CIT Vs. Kabul Chawla reported in 380 ITR 573 (Delhi High Court) Search and seizure- Block Assessment- Undisclosed Income- General Principles- Assessment completed on date of search- No incriminating materials found during search- Block Assessment not valid- Income Tax Act, 1961, ss. 132,153A. Hon’ble Delhi High Court in the case of Pr. CIT vs Meeta Gutgutia vide order dated 25.05.2017 repor…

Shri Satish Soin, Ludhiana vs. ACIT, CC-II, Ludhiana

In the result, appeal of the assessee is allowed

ITA 303/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh23 Jul 2025AY 2012-13

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 303/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Satish Soin, बनाम The Acit, House No.31, Garden Enclave, Central Circle-2, Vs South City-Ii, Ludhiana. Ludhiana. "थायी लेखा सं./Pan /Tan No: Advps6254N अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri Ashwani Kumar & Ms. Muskan Garg, Cas राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr तार"ख/Date Of Hearing : 26.05.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 23.07.2025 Hybrid Hearing आदेश/Order Per Rajpal Yadav, Vp

For Appellant: Shri Ashwani Kumar &For Respondent: Smt. Kusum Bansal, CIT DR
Section 10(38)Section 132Section 143(3)Section 153ASection 153DSection 263

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 303/CHD/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Satish Soin, बनाम The ACIT, House No.31, Garden Enclave, Central Circle-2, VS South City-II, Ludhiana. Ludhiana. "थायी लेखा सं./PAN /TAN No: ADVPS6254N अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Ashwani Kumar & Ms. Muskan Garg, CAs राज"व क" ओर से/ Revenue by : Smt. Kusum Bansal, CIT DR तार"ख/Date of Hea…

Infinity Cars Private Limited, Mumbai vs. PCIT03 Central Mumbai, Mumbai

In the result, the appeal is allowed

ITA 2369/MUM/2025[2019-20]Status: DisposedITAT Mumbai21 Jul 2025AY 2019-20

Bench: Shri Sandeep Gosain & Shri Prabhash Shankarinfinity Cars Private V/S. Principal Commissioner Of Limited, 12/A, 1St Floor, बनाम Income Tax– 03 Central, Lotus Cinema Bldg., Worli Mumbai, Room No. 441, 4 Th S.O. Mumbai - 400 018, Floor, Kautilya Bhavan, C-41 To Maharashtra C-43, G-Block, Bandra Kurla Complex, Bandra (East),Mumbai - 400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabci5671H Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Bhupendra Shah,ARFor Respondent: Mr.R.A. Dhyani, (CIT-DR)
Section 153ASection 153CSection 263

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Infinity Cars Private v/s. Principal Commissioner of Limited, 12/A, 1st Floor, बनाम Income Tax– 03 Central, Lotus Cinema Bldg., Worli Mumbai, Room No. 441, 4 th S.O. Mumbai - 400 018, Floor, Kautilya Bhavan, C-41 to Maharashtra C-43, G-Block, Bandra Kurla Complex, Bandra (East),Mumbai - 400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCI5671H Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Bhupendra Shah,AR Respondent by : Mr.R.A. Dhyani, (CIT…