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 367,518 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

Shri Sanjay Jain, Bathinda vs. DCIT, CC-1, Ludhiana

ITA 709/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh27 Jan 2020AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita Nos. 625 & 626/Chd/2019 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 The Dcit, Shri Tarun Jain, बनाम Central Circle-1, C/O M/S Royal Lifestyle Jewellers Chandigarh Pvt Limited, Bhatinda "थायी लेखा सं./Pan No: Ahwpj2158H Appeal Against The Order Of Cit(A)-1, Ludhiana Dated 11.3.2018 अपीलाथ"/Appellant ""यथ"/Respondent

Section 10(38)Section 143(1)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “बी “ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH "ी संजय गग", "या"यक सद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 625 & 626/CHD/2019 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 The DCIT, Shri Tarun Jain, बनाम Central Circle-1, C/o M/s Royal Lifestyle Jewellers Chandigarh Pvt Limited, Bhatinda "थायी लेखा सं./PAN NO: AHWPJ2158H Appeal against the order of CIT(A)-1, Ludhiana dated 11.3.2018 अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं…

Shri Sanjay Jain, Bathinda vs. DCIT, CC-1, Ludhiana

ITA 708/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh27 Jan 2020AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita Nos. 625 & 626/Chd/2019 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 The Dcit, Shri Tarun Jain, बनाम Central Circle-1, C/O M/S Royal Lifestyle Jewellers Chandigarh Pvt Limited, Bhatinda "थायी लेखा सं./Pan No: Ahwpj2158H Appeal Against The Order Of Cit(A)-1, Ludhiana Dated 11.3.2018 अपीलाथ"/Appellant ""यथ"/Respondent

Section 10(38)Section 143(1)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “बी “ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH "ी संजय गग", "या"यक सद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 625 & 626/CHD/2019 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 The DCIT, Shri Tarun Jain, बनाम Central Circle-1, C/o M/s Royal Lifestyle Jewellers Chandigarh Pvt Limited, Bhatinda "थायी लेखा सं./PAN NO: AHWPJ2158H Appeal against the order of CIT(A)-1, Ludhiana dated 11.3.2018 अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं…

Shri Sanjay Jain, Bathinda vs. DCIT, CC-1, Ludhiana

ITA 707/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh27 Jan 2020AY 2011-12

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita Nos. 625 & 626/Chd/2019 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 The Dcit, Shri Tarun Jain, बनाम Central Circle-1, C/O M/S Royal Lifestyle Jewellers Chandigarh Pvt Limited, Bhatinda "थायी लेखा सं./Pan No: Ahwpj2158H Appeal Against The Order Of Cit(A)-1, Ludhiana Dated 11.3.2018 अपीलाथ"/Appellant ""यथ"/Respondent

Section 10(38)Section 143(1)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “बी “ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH "ी संजय गग", "या"यक सद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 625 & 626/CHD/2019 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 The DCIT, Shri Tarun Jain, बनाम Central Circle-1, C/o M/s Royal Lifestyle Jewellers Chandigarh Pvt Limited, Bhatinda "थायी लेखा सं./PAN NO: AHWPJ2158H Appeal against the order of CIT(A)-1, Ludhiana dated 11.3.2018 अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं…

Sanjay Jain & Sons, Bathinda vs. DCIT, CC-1, Ludhiana

ITA 629/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh27 Jan 2020AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita Nos. 625 & 626/Chd/2019 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 The Dcit, Shri Tarun Jain, बनाम Central Circle-1, C/O M/S Royal Lifestyle Jewellers Chandigarh Pvt Limited, Bhatinda "थायी लेखा सं./Pan No: Ahwpj2158H Appeal Against The Order Of Cit(A)-1, Ludhiana Dated 11.3.2018 अपीलाथ"/Appellant ""यथ"/Respondent

Section 10(38)Section 143(1)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “बी “ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH "ी संजय गग", "या"यक सद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 625 & 626/CHD/2019 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 The DCIT, Shri Tarun Jain, बनाम Central Circle-1, C/o M/s Royal Lifestyle Jewellers Chandigarh Pvt Limited, Bhatinda "थायी लेखा सं./PAN NO: AHWPJ2158H Appeal against the order of CIT(A)-1, Ludhiana dated 11.3.2018 अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं…

Rajni Jain, Bathinda vs. DCIT, CC-1, Ludhiana

ITA 627/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh27 Jan 2020AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita Nos. 625 & 626/Chd/2019 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 The Dcit, Shri Tarun Jain, बनाम Central Circle-1, C/O M/S Royal Lifestyle Jewellers Chandigarh Pvt Limited, Bhatinda "थायी लेखा सं./Pan No: Ahwpj2158H Appeal Against The Order Of Cit(A)-1, Ludhiana Dated 11.3.2018 अपीलाथ"/Appellant ""यथ"/Respondent

Section 10(38)Section 143(1)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “बी “ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH "ी संजय गग", "या"यक सद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 625 & 626/CHD/2019 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 The DCIT, Shri Tarun Jain, बनाम Central Circle-1, C/o M/s Royal Lifestyle Jewellers Chandigarh Pvt Limited, Bhatinda "थायी लेखा सं./PAN NO: AHWPJ2158H Appeal against the order of CIT(A)-1, Ludhiana dated 11.3.2018 अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं…

Tarun Jain, Bathinda vs. DCIT, CC-1, Ludhiana

ITA 625/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh27 Jan 2020AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita Nos. 625 & 626/Chd/2019 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 The Dcit, Shri Tarun Jain, बनाम Central Circle-1, C/O M/S Royal Lifestyle Jewellers Chandigarh Pvt Limited, Bhatinda "थायी लेखा सं./Pan No: Ahwpj2158H Appeal Against The Order Of Cit(A)-1, Ludhiana Dated 11.3.2018 अपीलाथ"/Appellant ""यथ"/Respondent

Section 10(38)Section 143(1)Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “बी “ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH "ी संजय गग", "या"यक सद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 625 & 626/CHD/2019 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 The DCIT, Shri Tarun Jain, बनाम Central Circle-1, C/o M/s Royal Lifestyle Jewellers Chandigarh Pvt Limited, Bhatinda "थायी लेखा सं./PAN NO: AHWPJ2158H Appeal against the order of CIT(A)-1, Ludhiana dated 11.3.2018 अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं…

ACIT, New Delhi vs. M/S Jakson Engineers Ltd., Noida

In the result, all the three appeals of the Revenue are dismissed

ITA 6068/DEL/2016[2012-13]Status: DisposedITAT Delhi23 Jan 2020AY 2012-13

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri J.K. Mishra, CIT-DRFor Respondent: Shri Ved Jain & Ms. Umang Uppal
Section 132Section 133(6)Section 139(1)Section 142(1)Section 153A

…er are beyond the scope of Section 153A, because there is no incriminating material found during the course of search belonging to the assessee. In support, reliance was placed upon the judgment of Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla, 380 ITR 573 (Del.) and PCIT vs. Meeta Gutgutia, (2017) 325 ITR 526. Apart from the legal issue, on merits also the assessee submitted that the notices issued u/s.133(6) to M/s. New Jain Spares was responded late by the said party and the said party has filed its reply on 19.04.2016 before the Assessing Officer along with following documentary evidences like…

ACIT, New Delhi vs. M/S Jakson Ltd., Noida

In the result, all the three appeals of the Revenue are dismissed

ITA 6067/DEL/2016[2014-15]Status: DisposedITAT Delhi23 Jan 2020AY 2014-15

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri J.K. Mishra, CIT-DRFor Respondent: Shri Ved Jain & Ms. Umang Uppal
Section 132Section 133(6)Section 139(1)Section 142(1)Section 153A

…er are beyond the scope of Section 153A, because there is no incriminating material found during the course of search belonging to the assessee. In support, reliance was placed upon the judgment of Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla, 380 ITR 573 (Del.) and PCIT vs. Meeta Gutgutia, (2017) 325 ITR 526. Apart from the legal issue, on merits also the assessee submitted that the notices issued u/s.133(6) to M/s. New Jain Spares was responded late by the said party and the said party has filed its reply on 19.04.2016 before the Assessing Officer along with following documentary evidences like…

ACIT, New Delhi vs. M/S Jakson Ltd., Noida

In the result, all the three appeals of the Revenue are dismissed

ITA 6066/DEL/2016[2012-13]Status: DisposedITAT Delhi23 Jan 2020AY 2012-13

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri J.K. Mishra, CIT-DRFor Respondent: Shri Ved Jain & Ms. Umang Uppal
Section 132Section 133(6)Section 139(1)Section 142(1)Section 153A

…er are beyond the scope of Section 153A, because there is no incriminating material found during the course of search belonging to the assessee. In support, reliance was placed upon the judgment of Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla, 380 ITR 573 (Del.) and PCIT vs. Meeta Gutgutia, (2017) 325 ITR 526. Apart from the legal issue, on merits also the assessee submitted that the notices issued u/s.133(6) to M/s. New Jain Spares was responded late by the said party and the said party has filed its reply on 19.04.2016 before the Assessing Officer along with following documentary evidences like…

ACIT, New Delhi vs. M/S. D.D. Resorts Pvt. Ltd., New Delhi

In the result, appeals of the Revenue are dismissed

ITA 6895/DEL/2015[2007-08]Status: DisposedITAT Delhi21 Jan 2020AY 2007-08

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Respondent: Ms. Nidhi Srivastava, CIT/DR
Section 132Section 133ASection 139Section 143(3)Section 153ASection 153C

…r section 153A of the Act/153C of the Act; that there were no proceedings pending in the case of the assessee for the assessment years 2007-08 and 2008-09 as on the date of the search; and that, therefore, in the light of the decision in CIT vs. Kabul Chawla, 380 ITR 573 the proceedings under section 153C of the Act cannot be sustained. Ld. CIT(A) further observed that the satisfaction recorded by the learned Assessing Officer in these cases is grossly deficient and does not fulfil the legal requirements to assume jurisdiction under section 153C of the Act and in terms of the decision of the Hon’ble Delhi High Co…

M/S. Era Infra Engineering Ltd, Noida vs. DCIT, New Delhi

In the result, appeal of Assessee allowed

ITA 2591/DEL/2016[2009-10]Status: DisposedITAT Delhi20 Jan 2020AY 2009-10

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Saurabh Jain, C.AFor Respondent: Ms. Pratima M. Biswas, CIT-DR
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153A

…o incriminating material was found during the course of search against the assessee. The issue 4 ITA.No.2591/Del./2016 M/s. Era Infra Engineering Ltd., Noida. U.P. is, therefore, covered by Judgment of the Hon’ble Delhi High Court in the case of Kabul Chawla 380 ITR 573 (Del.) (HC) in which it was held as under : “Completed assessments can be interfered with by the A.O. while making the assessment under section 153A 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…

DCIT, New Delhi vs. M/S Aryan Future Trading (P) Ltd., New Delhi

In the result, appeal of the Department dismissed

ITA 3976/DEL/2016[2008-09]Status: DisposedITAT Delhi07 Jan 2020AY 2008-09

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Ved Jain, Advocate And Shri Akashat Goel, C.AFor Respondent: -None-
Section 132Section 143(1)Section 153A

…eady settled issue and the assessment already completed before the date of search under section 153A of the I.T. Act. It was submitted that issue is covered by the Judgment of Hon’ble Delhi High Court in the case of Commissioner of Income Tax vs. Kabul Chawla 380 ITR 573. The Ld. CIT(A) accepted the contention of assessee that on the date of search on 30.03.2012 assessment was already completed. Since no incriminating material was found during the course of 3 ITA.No.3976/Del./2016 M/s. Aryan Future Trading (P) Ltd.,New Delhi.. search, therefore, issue is covered by Judgment of Hon’ble Delhi High Court in the case…

Shri Kashmira Singh, Ferozepur vs. Deputy Commissioner of Income Tax Central Circle-1, Jalandhar

In the result of ITA no. 272/ASR/2019, all the appeals under consideration filed by the assessee stands allowed

ITA 275/ASR/2019[2011-12]Status: DisposedITAT Amritsar01 Jan 2020AY 2011-12

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 143(1)Section 153Section 153ASection 2(22)(e)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Gurmeet Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AKBPS 8876P] (Appellant) (Respondent) ITA Nos.274 & 275 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Kashmira Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AEWPS 9566D] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna (Ld. CA) Respondent by: Smt. Prabhjot Kaur…

Shri Kashmir Singh, Ferozepur vs. Deputy Commissioner of Income Tax Central Circle-1, Jalandhar

In the result of ITA no. 272/ASR/2019, all the appeals under consideration filed by the assessee stands allowed

ITA 274/ASR/2019[2010-11]Status: DisposedITAT Amritsar01 Jan 2020AY 2010-11

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 143(1)Section 153Section 153ASection 2(22)(e)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Gurmeet Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AKBPS 8876P] (Appellant) (Respondent) ITA Nos.274 & 275 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Kashmira Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AEWPS 9566D] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna (Ld. CA) Respondent by: Smt. Prabhjot Kaur…

Shri Gurmeet Singh, Ferozepur vs. Deputy Commissioner of Income Tax Central Circle-1, Jalandhar

In the result of ITA no. 272/ASR/2019, all the appeals under consideration filed by the assessee stands allowed

ITA 273/ASR/2019[2011-12]Status: DisposedITAT Amritsar01 Jan 2020AY 2011-12

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 143(1)Section 153Section 153ASection 2(22)(e)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Gurmeet Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AKBPS 8876P] (Appellant) (Respondent) ITA Nos.274 & 275 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Kashmira Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AEWPS 9566D] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna (Ld. CA) Respondent by: Smt. Prabhjot Kaur…

Shri Gurmeet Singh, Ferozepur vs. Deputy Commissioner of Income Tax Central Circle-1, Jalandhar

In the result of ITA no. 272/ASR/2019, all the appeals under consideration filed by the assessee stands allowed

ITA 272/ASR/2019[2010-11]Status: DisposedITAT Amritsar01 Jan 2020AY 2010-11

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 143(1)Section 153Section 153ASection 2(22)(e)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA Nos.272 & 273 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Gurmeet Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AKBPS 8876P] (Appellant) (Respondent) ITA Nos.274 & 275 /Asr/2019 Assessment Years: 2010-11&2011-12 Sh. Kashmira Singh Dy. CIT H.No.3, Rose Avenue, Central Circle-1, Ferozepur. Vs. Jalandhar. [PAN:AEWPS 9566D] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna (Ld. CA) Respondent by: Smt. Prabhjot Kaur…

Smt. Manju Mittal, Feroze Pur Cantt vs. Dy. Commissioner of Income Vtax Central Circle-1, Jalandhar

In the result, the both the appeals filed by the assessee stands allowed

ITA 193/ASR/2019[2012-13]Status: DisposedITAT Amritsar01 Jan 2020AY 2012-13

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiassessment Year: 2012-13

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT- DR)
Section 132Section 143(1)Section 153Section 153(1)(a)Section 153ASection 2(22)Section 2(22)(e)Section 250(6)

…s to why the amount of loan should not be taxed as deemed dividend as per provisions of section 2(22)(3) of the Act. In response to which, the assessee had relied upon the decision of Delhi High Court in the case of CIT (Central) vs. Kabul Chawla, reported at 380 ITR 573 (Delhi), and submitted that no incriminating article has been recovered during the course of search from the assessee or residential premises of the assessee and even the assessment stands processed and completed u/s 143(1) of the Act. Hence, no addition is called for. The Assessing Officer while relying upon the judgment passed by the Kerela Hig…

Sh. Arun Narula, Amritsar vs. Dy. Commissioner of Income Tax Central Circle, Amritsar

In the result, the both the appeals filed by the assessee stands allowed

ITA 128/ASR/2019[2011-12]Status: DisposedITAT Amritsar01 Jan 2020AY 2011-12

Bench: Sh. N.K.Choudhry & Dr. A.L.Saini

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT- DR)
Section 132(1)Section 143(1)Section 153ASection 250(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA Nos.127 & 128/Asr/2019 Assessment Years: 2010-11 & 2011-12 Sh. Arun Narula Dy. CIT, D-47, Ranjit Avenue, Central Circle, Amritsar. Vs. Armitsar. [PAN:AERPN 7833F] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna (Ld. CA) Respondent by: Smt. Prabhjot Kaur (Ld. CIT- DR) Date of hearing: 29.11.2019 Date of pronouncement: 01.01.2020 ORDER PER N.K.CHOUDHRY, JM: The assessee has preferred the instant appeals against the separate orders dated 31.10.2018 p…

Sh.Arun Narula, Amritsar vs. Dy Commissioner of Income Tax Central Circle, Amritsar

In the result, the both the appeals filed by the assessee stands allowed

ITA 127/ASR/2019[2010-11]Status: DisposedITAT Amritsar01 Jan 2020AY 2010-11

Bench: Sh. N.K.Choudhry & Dr. A.L.Saini

For Appellant: Sh. Ashray Sarna (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT- DR)
Section 132(1)Section 143(1)Section 153ASection 250(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER ITA Nos.127 & 128/Asr/2019 Assessment Years: 2010-11 & 2011-12 Sh. Arun Narula Dy. CIT, D-47, Ranjit Avenue, Central Circle, Amritsar. Vs. Armitsar. [PAN:AERPN 7833F] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna (Ld. CA) Respondent by: Smt. Prabhjot Kaur (Ld. CIT- DR) Date of hearing: 29.11.2019 Date of pronouncement: 01.01.2020 ORDER PER N.K.CHOUDHRY, JM: The assessee has preferred the instant appeals against the separate orders dated 31.10.2018 p…

M/S. Hbn Insurance Agencies (P) Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 3784/DEL/2014[2006-07]Status: DisposedITAT Delhi23 Dec 2019AY 2006-07

Bench: Ms. Sushma Chowlashri N.K. Billaiya[A.Y 2005-06] & [A.Y 2006-07]

For Appellant: Ms. Gunjan Jain, CAFor Respondent: Shri A.K. Saroha, CIT- DR
Section 132Section 143(1)Section 143(2)Section 153ASection 68

…een stated before the lower authorities. It is the say of the ld. counsel for the assessee that the issues are squarely covered in favour of the assessee and against the Revenue by the decision of the Hon'ble High Court of Delhi in the case of Kabul Chawla 380 ITR 573. 8. Per contra, the ld. DR supported the findings of the Assessing Officer. It is the say of the ld. DR that during the course of search proceedings, several incriminating documents were found which included the balance sheet of the assessee company. Therefore, it cannot be said that the assessment is devoid of any incriminating material and,…