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)

ACIT, Central Circle- 28, New Delhi vs. Agson Global Pvt. Ltd., Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 5266/DEL/2019[2014-15]Status: DisposedITAT Delhi31 Oct 2019AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR

Section 139Section 143Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 3741, 3742, 3743, 3744, 3745 & 3746/Del/2019 (Assessment Year: 2012-13 to 2017-18) Agson Global Pvt. Ltd, Vs. The Assistant A-25, Nirman Vihar, New Delhi Commissioner of Income Tax , Central Circle-28, New Delhi (Appellant) (Respondent) ITA No. 5264, 5265, 5266, 5267, 5268 & 5269/Del/2019 (Assessment Year: 2012-13 to 2017-18) The Assistant Commissioner of Vs. Agson Global Pvt. Ltd, Income Tax , A-25, Nirman Vihar, New Central Circle-28, Delhi New Delhi (A…

ACIT, Central Circle- 28, New Delhi vs. Agson Global Pvt. Ltd., Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 5265/DEL/2019[2013-14]Status: DisposedITAT Delhi31 Oct 2019AY 2013-14

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR

Section 139Section 143Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 3741, 3742, 3743, 3744, 3745 & 3746/Del/2019 (Assessment Year: 2012-13 to 2017-18) Agson Global Pvt. Ltd, Vs. The Assistant A-25, Nirman Vihar, New Delhi Commissioner of Income Tax , Central Circle-28, New Delhi (Appellant) (Respondent) ITA No. 5264, 5265, 5266, 5267, 5268 & 5269/Del/2019 (Assessment Year: 2012-13 to 2017-18) The Assistant Commissioner of Vs. Agson Global Pvt. Ltd, Income Tax , A-25, Nirman Vihar, New Central Circle-28, Delhi New Delhi (A…

ACIT, Central Circle- 28, New Delhi vs. Agson Global Pvt. Ltd., Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 5264/DEL/2019[2012-13]Status: DisposedITAT Delhi31 Oct 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR

Section 139Section 143Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 3741, 3742, 3743, 3744, 3745 & 3746/Del/2019 (Assessment Year: 2012-13 to 2017-18) Agson Global Pvt. Ltd, Vs. The Assistant A-25, Nirman Vihar, New Delhi Commissioner of Income Tax , Central Circle-28, New Delhi (Appellant) (Respondent) ITA No. 5264, 5265, 5266, 5267, 5268 & 5269/Del/2019 (Assessment Year: 2012-13 to 2017-18) The Assistant Commissioner of Vs. Agson Global Pvt. Ltd, Income Tax , A-25, Nirman Vihar, New Central Circle-28, Delhi New Delhi (A…

Agson Global Pvt. Ltd, Delhi vs. ACIT CC-28, New Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 3746/DEL/2019[2017-18]Status: DisposedITAT Delhi31 Oct 2019AY 2017-18

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR

Section 139Section 143Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 3741, 3742, 3743, 3744, 3745 & 3746/Del/2019 (Assessment Year: 2012-13 to 2017-18) Agson Global Pvt. Ltd, Vs. The Assistant A-25, Nirman Vihar, New Delhi Commissioner of Income Tax , Central Circle-28, New Delhi (Appellant) (Respondent) ITA No. 5264, 5265, 5266, 5267, 5268 & 5269/Del/2019 (Assessment Year: 2012-13 to 2017-18) The Assistant Commissioner of Vs. Agson Global Pvt. Ltd, Income Tax , A-25, Nirman Vihar, New Central Circle-28, Delhi New Delhi (A…

Agson Global Pvt. Ltd, Delhi vs. ACIT Central Circle-28, New Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 3745/DEL/2019[2016-17]Status: DisposedITAT Delhi31 Oct 2019AY 2016-17

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR

Section 139Section 143Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 3741, 3742, 3743, 3744, 3745 & 3746/Del/2019 (Assessment Year: 2012-13 to 2017-18) Agson Global Pvt. Ltd, Vs. The Assistant A-25, Nirman Vihar, New Delhi Commissioner of Income Tax , Central Circle-28, New Delhi (Appellant) (Respondent) ITA No. 5264, 5265, 5266, 5267, 5268 & 5269/Del/2019 (Assessment Year: 2012-13 to 2017-18) The Assistant Commissioner of Vs. Agson Global Pvt. Ltd, Income Tax , A-25, Nirman Vihar, New Central Circle-28, Delhi New Delhi (A…

Agson Global Pvt. Ltd, Delhi vs. ACIT CC-28, New Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 3744/DEL/2019[2015-16]Status: DisposedITAT Delhi31 Oct 2019AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR

Section 139Section 143Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 3741, 3742, 3743, 3744, 3745 & 3746/Del/2019 (Assessment Year: 2012-13 to 2017-18) Agson Global Pvt. Ltd, Vs. The Assistant A-25, Nirman Vihar, New Delhi Commissioner of Income Tax , Central Circle-28, New Delhi (Appellant) (Respondent) ITA No. 5264, 5265, 5266, 5267, 5268 & 5269/Del/2019 (Assessment Year: 2012-13 to 2017-18) The Assistant Commissioner of Vs. Agson Global Pvt. Ltd, Income Tax , A-25, Nirman Vihar, New Central Circle-28, Delhi New Delhi (A…

Sh. Krishan Kumar Goyal, Chandigarh vs. DCIT, CC-1, Chandigarh

In the result, both the appeals of the assessee stand allowed

ITA 456/CHANDI/2019[2007-08]Status: DisposedITAT Chandigarh30 Oct 2019AY 2007-08

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita No. 226/Chd/2019 "नधा"रण वष" / Assessment Year : 2007-08 The Dcit, Shri Krishan Kumar Goyal, बनाम Central Circle-1, Prop Sagar Enterprise, Chandigarh Scf 153, Sector 26, Grain Market, Chandigarh "थायी लेखा सं./Pan No. Agipk9063H अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 456/Chd/2019 "नधा"रण वष" / Assessment Year : 2007-08 The Dcit, Shri Krishan Kumar Goyal, बनाम Central Circle-1, Prop Sagar Enterprise, Chandigarh Scf 153, Sector 26, Grain Market, Chandigarh "थायी लेखा सं./Pan No. Agipk9063H अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Nikhil Goyal, AdvocateFor Respondent: Sh. Gulshan Raj, CIT DR

Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…view taken by the co-ordinate bench of the Tribunal in the case of ‘Shri Jayendra P Jhaveri” (Supra). Further, the issue is squarely covered in favour of the assessee by the decision of the Hon'ble Delhi High Court in the case of CIT Vs Kabul Chawla (2016) 380 ITR 573 (Del) followed by the Hon'ble Gujrat High Court in the case of PCIT Vs RSA Digi Prints 2017 (9) TMI 530. Reliance in this respect can also be placed upon decision of Hon'ble Bombay High Court in the case of CIT Vs Continental Warehousing Corporation (2015) 374 ITR 645 (Bom.), ITA Nos. 226 & 456-Chd-2019 M/s Krishan Kumar Goyal, Chandigarh 1…

Sh. Krishan Kumar Goyal, Chandigarh vs. DCIT, CC-1, Chandigarh

In the result, both the appeals of the assessee stand allowed

ITA 226/CHANDI/2019[2007-08]Status: DisposedITAT Chandigarh30 Oct 2019AY 2007-08

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita No. 226/Chd/2019 "नधा"रण वष" / Assessment Year : 2007-08 The Dcit, Shri Krishan Kumar Goyal, बनाम Central Circle-1, Prop Sagar Enterprise, Chandigarh Scf 153, Sector 26, Grain Market, Chandigarh "थायी लेखा सं./Pan No. Agipk9063H अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 456/Chd/2019 "नधा"रण वष" / Assessment Year : 2007-08 The Dcit, Shri Krishan Kumar Goyal, बनाम Central Circle-1, Prop Sagar Enterprise, Chandigarh Scf 153, Sector 26, Grain Market, Chandigarh "थायी लेखा सं./Pan No. Agipk9063H अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Nikhil Goyal, AdvocateFor Respondent: Sh. Gulshan Raj, CIT DR

Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…view taken by the co-ordinate bench of the Tribunal in the case of ‘Shri Jayendra P Jhaveri” (Supra). Further, the issue is squarely covered in favour of the assessee by the decision of the Hon'ble Delhi High Court in the case of CIT Vs Kabul Chawla (2016) 380 ITR 573 (Del) followed by the Hon'ble Gujrat High Court in the case of PCIT Vs RSA Digi Prints 2017 (9) TMI 530. Reliance in this respect can also be placed upon decision of Hon'ble Bombay High Court in the case of CIT Vs Continental Warehousing Corporation (2015) 374 ITR 645 (Bom.), ITA Nos. 226 & 456-Chd-2019 M/s Krishan Kumar Goyal, Chandigarh 1…

Kuber Khanpan Udyog Pvt. Ltd., Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, both these appeals are partly allowed

ITA 580/DEL/2019[2011-12]Status: DisposedITAT Delhi22 Oct 2019AY 2011-12

Bench: Shri Kuldip Singh & Shri Prashant Maharishikuber Khanpan Udyog Pvt. Ltd, Vs. Acit, 1/8, West Patel Nagar, New Central Circle-30, Delhi New Delhi (Appellant) (Respondent) Kuber Food Products India Pvt. Vs. Acit, Ltd, Central Circle-30, C/O. Ravi Gupta, Advocate, E- New Delhi 6A, Kailash Colony, New Delhi (Appellant) (Respondent)

For Appellant: Shri PC Yadav, CAFor Respondent: Smt Naina Soin Kapil, Sr. DR

Section 147Section 153CSection 68

…s status and relation of information with that return. This fact would also show that the AO has wrongly assumed the jurisdiction of section 147 or deliberately by passed the provisions of section 153C, keeping in mind the verdict of Kabul chawala reported in 380 ITR 573. 12. Further generally the cases, where 147 is to be invoked, the revenue did not centralise the case with that of searched person and the notice of 147 is always issued by the jurisdictional AO who has original jurisdiction. However in the case of the assessee the assessment is centralised this fact would further prove beyond doubt that the asse…

ACIT, New Delhi vs. C 1 India Pvt. Ltd., New Delhi

In the result, all the four appeals filed by the assessee are allowed

ITA 418/DEL/2015[2009-10]Status: DisposedITAT Delhi22 Oct 2019AY 2009-10

Bench: Ms. Sushma Chowla & Dr. B.R.R.Kumarआयकर अपील सं आयकर अपील सं. / Ita Nos. 615 To 618/Del/2013 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2005-06, 2007-08 To 2009-10 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" C-1 India Pvt.Ltd., D-5, Defence Colony, New Delhi. …...........अपीलाथ"/Appellant Pan-Aabcc4078L Vs Acit, Central Circle-13, …………. ू"यथ" / Respondent New Delhi.

For Appellant: Sh. Ajay Wadhwa, AdvFor Respondent: Ms. Nidhi Srivastava, CIT DR

Section 132Section 143(3)Section 153Section 153CSection 271(1)(c)

…inating material found/seized relating to the disallowance of Rs.5,22,238/0 being 20% fees paid to ROC for increase in authorized share capital meaning thereby the issue is squarely covered by the judgement of Hon’ble Delhi High Court in the case Kabul Chawla 380 ITR 573.” 7. The Ld.AR for the assessee stated that the issue raised in the additional ground was purely legal and did not require any investigation into facts. Hence, the same may be admitted. 8. We find merit in the plea of the assessee in this regard and the additional ground of appeal is admitted for adjudication. Coming to the issue raised vide a…

M/S. C- 1 India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, all the four appeals filed by the assessee are allowed

ITA 615/DEL/2013[2005-06]Status: DisposedITAT Delhi22 Oct 2019AY 2005-06

Bench: Ms. Sushma Chowla & Dr. B.R.R.Kumarआयकर अपील सं आयकर अपील सं. / Ita Nos. 615 To 618/Del/2013 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Years: 2005-06, 2007-08 To 2009-10 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" C-1 India Pvt.Ltd., D-5, Defence Colony, New Delhi. …...........अपीलाथ"/Appellant Pan-Aabcc4078L Vs Acit, Central Circle-13, …………. ू"यथ" / Respondent New Delhi.

For Appellant: Sh. Ajay Wadhwa, AdvFor Respondent: Ms. Nidhi Srivastava, CIT DR

Section 132Section 143(3)Section 153Section 153CSection 271(1)(c)

…inating material found/seized relating to the disallowance of Rs.5,22,238/0 being 20% fees paid to ROC for increase in authorized share capital meaning thereby the issue is squarely covered by the judgement of Hon’ble Delhi High Court in the case Kabul Chawla 380 ITR 573.” 7. The Ld.AR for the assessee stated that the issue raised in the additional ground was purely legal and did not require any investigation into facts. Hence, the same may be admitted. 8. We find merit in the plea of the assessee in this regard and the additional ground of appeal is admitted for adjudication. Coming to the issue raised vide a…

Kuber Food Products India P.Ltd, New Delhi vs. ACIT, Central Circle-30, New Delhi

In the result, both these appeals are partly allowed

ITA 322/DEL/2019[2011-12]Status: HeardITAT Delhi22 Oct 2019AY 2011-12

Bench: Shri Kuldip Singh & Shri Prashant Maharishikuber Khanpan Udyog Pvt. Ltd, Vs. Acit, 1/8, West Patel Nagar, New Central Circle-30, Delhi New Delhi (Appellant) (Respondent) Kuber Food Products India Pvt. Vs. Acit, Ltd, Central Circle-30, C/O. Ravi Gupta, Advocate, E- New Delhi 6A, Kailash Colony, New Delhi (Appellant) (Respondent)

For Appellant: Shri PC Yadav, CAFor Respondent: Smt Naina Soin Kapil, Sr. DR

Section 147Section 153CSection 68

…s status and relation of information with that return. This fact would also show that the AO has wrongly assumed the jurisdiction of section 147 or deliberately by passed the provisions of section 153C, keeping in mind the verdict of Kabul chawala reported in 380 ITR 573. 12. Further generally the cases, where 147 is to be invoked, the revenue did not centralise the case with that of searched person and the notice of 147 is always issued by the jurisdictional AO who has original jurisdiction. However in the case of the assessee the assessment is centralised this fact would further prove beyond doubt that the asse…

Shri Laljibhai Khimjibhai Patel, Bhuj vs. The Income Tax Officer, Ward-2, Bhuj

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 391/RJT/2013[2007-08]Status: DisposedITAT Rajkot21 Oct 2019AY 2007-08

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR

Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

…under section 153A, the ld.counsel for the assessee has made reference to the following decisions in the written submissions, viz. (i) CITVs. Saumya Construction Ltd., 387 ITR 529 (Guj), (b) Desai Construction P.Ltd., 387 ITR 552 (Guj); and (c) Kabul Chawla, 380 ITR 573 (Del). It is also pertinent to take note of the decision of Hon’ble Delhi High Court in the case of CIT Vs. Kurele Papers, 380 ITR 571 (Del) and CIT Vs. Lata Jain, 384 ITR 543 (Del). Thus, the issue whether the AO could take cognizance of section 153A in these years or not, is a legal issue which on the basis of interpretation given by the subseq…

Shri Laljibhai Khimjibhai Patel, Bhuj vs. The Income Tax Officer, Ward-2, Bhuj

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 390/RJT/2013[2006-07]Status: DisposedITAT Rajkot21 Oct 2019AY 2006-07

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR

Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

…under section 153A, the ld.counsel for the assessee has made reference to the following decisions in the written submissions, viz. (i) CITVs. Saumya Construction Ltd., 387 ITR 529 (Guj), (b) Desai Construction P.Ltd., 387 ITR 552 (Guj); and (c) Kabul Chawla, 380 ITR 573 (Del). It is also pertinent to take note of the decision of Hon’ble Delhi High Court in the case of CIT Vs. Kurele Papers, 380 ITR 571 (Del) and CIT Vs. Lata Jain, 384 ITR 543 (Del). Thus, the issue whether the AO could take cognizance of section 153A in these years or not, is a legal issue which on the basis of interpretation given by the subseq…

Shri Laljibhai Khimjibhai Patel, Bhuj vs. The Income Tax Officer, Ward-2, Bhuj

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 389/RJT/2013[2005-06]Status: DisposedITAT Rajkot21 Oct 2019AY 2005-06

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR

Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

…under section 153A, the ld.counsel for the assessee has made reference to the following decisions in the written submissions, viz. (i) CITVs. Saumya Construction Ltd., 387 ITR 529 (Guj), (b) Desai Construction P.Ltd., 387 ITR 552 (Guj); and (c) Kabul Chawla, 380 ITR 573 (Del). It is also pertinent to take note of the decision of Hon’ble Delhi High Court in the case of CIT Vs. Kurele Papers, 380 ITR 571 (Del) and CIT Vs. Lata Jain, 384 ITR 543 (Del). Thus, the issue whether the AO could take cognizance of section 153A in these years or not, is a legal issue which on the basis of interpretation given by the subseq…

Shri Laljibhai Khimjibhai Patel, Bhuj vs. The Income Tax Officer, Ward-2, Bhuj

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 388/RJT/2013[2001-02]Status: DisposedITAT Rajkot21 Oct 2019AY 2001-02

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR

Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

…under section 153A, the ld.counsel for the assessee has made reference to the following decisions in the written submissions, viz. (i) CITVs. Saumya Construction Ltd., 387 ITR 529 (Guj), (b) Desai Construction P.Ltd., 387 ITR 552 (Guj); and (c) Kabul Chawla, 380 ITR 573 (Del). It is also pertinent to take note of the decision of Hon’ble Delhi High Court in the case of CIT Vs. Kurele Papers, 380 ITR 571 (Del) and CIT Vs. Lata Jain, 384 ITR 543 (Del). Thus, the issue whether the AO could take cognizance of section 153A in these years or not, is a legal issue which on the basis of interpretation given by the subseq…

Shri Lalji Khimji Patel, Bhuj vs. The Assistant Commissioner of Income Tax, Centrasl Circle-II, Rajkot-Gujarat

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 715/RJT/2010[2007-08]Status: DisposedITAT Rajkot21 Oct 2019AY 2007-08

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR

Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

…under section 153A, the ld.counsel for the assessee has made reference to the following decisions in the written submissions, viz. (i) CITVs. Saumya Construction Ltd., 387 ITR 529 (Guj), (b) Desai Construction P.Ltd., 387 ITR 552 (Guj); and (c) Kabul Chawla, 380 ITR 573 (Del). It is also pertinent to take note of the decision of Hon’ble Delhi High Court in the case of CIT Vs. Kurele Papers, 380 ITR 571 (Del) and CIT Vs. Lata Jain, 384 ITR 543 (Del). Thus, the issue whether the AO could take cognizance of section 153A in these years or not, is a legal issue which on the basis of interpretation given by the subseq…

Shri Lalji Khimji Patel, Bhuj vs. The Assistant Commissioner of Income Tax, Centrasl Circle-II, Rajkot-Gujarat

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 714/RJT/2010[2006-07]Status: DisposedITAT Rajkot21 Oct 2019AY 2006-07

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR

Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

…under section 153A, the ld.counsel for the assessee has made reference to the following decisions in the written submissions, viz. (i) CITVs. Saumya Construction Ltd., 387 ITR 529 (Guj), (b) Desai Construction P.Ltd., 387 ITR 552 (Guj); and (c) Kabul Chawla, 380 ITR 573 (Del). It is also pertinent to take note of the decision of Hon’ble Delhi High Court in the case of CIT Vs. Kurele Papers, 380 ITR 571 (Del) and CIT Vs. Lata Jain, 384 ITR 543 (Del). Thus, the issue whether the AO could take cognizance of section 153A in these years or not, is a legal issue which on the basis of interpretation given by the subseq…

Shri Lalji Khimji Patel, Bhuj vs. The Assistant Commissioner of Income Tax, Centrasl Circle-II, Rajkot-Gujarat

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 713/RJT/2010[2005-06]Status: DisposedITAT Rajkot21 Oct 2019AY 2005-06

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR

Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

…under section 153A, the ld.counsel for the assessee has made reference to the following decisions in the written submissions, viz. (i) CITVs. Saumya Construction Ltd., 387 ITR 529 (Guj), (b) Desai Construction P.Ltd., 387 ITR 552 (Guj); and (c) Kabul Chawla, 380 ITR 573 (Del). It is also pertinent to take note of the decision of Hon’ble Delhi High Court in the case of CIT Vs. Kurele Papers, 380 ITR 571 (Del) and CIT Vs. Lata Jain, 384 ITR 543 (Del). Thus, the issue whether the AO could take cognizance of section 153A in these years or not, is a legal issue which on the basis of interpretation given by the subseq…

Shri Lalji Khimji Patel, Bhuj vs. The Assistant Commissioner of Income Tax, Centrasl Circle-II, Rajkot-Gujarat

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 712/RJT/2010[2001-02]Status: DisposedITAT Rajkot21 Oct 2019AY 2001-02

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR

Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

…under section 153A, the ld.counsel for the assessee has made reference to the following decisions in the written submissions, viz. (i) CITVs. Saumya Construction Ltd., 387 ITR 529 (Guj), (b) Desai Construction P.Ltd., 387 ITR 552 (Guj); and (c) Kabul Chawla, 380 ITR 573 (Del). It is also pertinent to take note of the decision of Hon’ble Delhi High Court in the case of CIT Vs. Kurele Papers, 380 ITR 571 (Del) and CIT Vs. Lata Jain, 384 ITR 543 (Del). Thus, the issue whether the AO could take cognizance of section 153A in these years or not, is a legal issue which on the basis of interpretation given by the subseq…

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

ACIT, Central Circle- 28, New Delhi vs. Agson Global Pvt. Ltd., Delhi

ACIT, Central Circle- 28, New Delhi vs. Agson Global Pvt. Ltd., Delhi

ACIT, Central Circle- 28, New Delhi vs. Agson Global Pvt. Ltd., Delhi

Agson Global Pvt. Ltd, Delhi vs. ACIT CC-28, New Delhi

Agson Global Pvt. Ltd, Delhi vs. ACIT Central Circle-28, New Delhi

Agson Global Pvt. Ltd, Delhi vs. ACIT CC-28, New Delhi

Sh. Krishan Kumar Goyal, Chandigarh vs. DCIT, CC-1, Chandigarh

Sh. Krishan Kumar Goyal, Chandigarh vs. DCIT, CC-1, Chandigarh

Kuber Khanpan Udyog Pvt. Ltd., Delhi vs. ACIT, Central Circle- 30, New Delhi

ACIT, New Delhi vs. C 1 India Pvt. Ltd., New Delhi

M/S. C- 1 India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

Kuber Food Products India P.Ltd, New Delhi vs. ACIT, Central Circle-30, New Delhi

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Shri Laljibhai Khimjibhai Patel, Bhuj vs. The Income Tax Officer, Ward-2, Bhuj

Shri Laljibhai Khimjibhai Patel, Bhuj vs. The Income Tax Officer, Ward-2, Bhuj

Shri Laljibhai Khimjibhai Patel, Bhuj vs. The Income Tax Officer, Ward-2, Bhuj

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Shri Lalji Khimji Patel, Bhuj vs. The Assistant Commissioner of Income Tax, Centrasl Circle-II, Rajkot-Gujarat

Shri Lalji Khimji Patel, Bhuj vs. The Assistant Commissioner of Income Tax, Centrasl Circle-II, Rajkot-Gujarat

Shri Lalji Khimji Patel, Bhuj vs. The Assistant Commissioner of Income Tax, Centrasl Circle-II, Rajkot-Gujarat