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)

Purshottam Lal Gupta, Faridabad vs. DCIT, Faridabad

In the result, appeal of the assessee for assessment year 2011 – 12 is dismissed

ITA 2867/DEL/2015[2008-09]Status: DisposedITAT Delhi14 Oct 2019AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri KC Singhal, AdvFor Respondent: Smt Sulekha Verma, CIT DR

Section 132Section 143

…riminating material found during the course of search the assessment and the consequent addition made in these 2 years deserves to be deleted. For this proposition, he referred to the decision of the honourable Delhi High Court in case of CIT vs. Kabul Chawla 380 ITR 573 (Del) and Principal Commissioner of Income Tax vs Meeta Gutgutia 395 ITR 526 (Del). 14. For assessment year 2011 – 12 is submitted that assessee has been found charging of commission wearing between 0.5% – 3% of the value of the invoices. The learned CIT – A has estimated the commission income at the rate of 2%, which is very high and is not sust…

Purshottam Lal Gupta, Faridabad vs. DCIT, Faridabad

In the result, appeal of the assessee for assessment year 2011 – 12 is dismissed

ITA 2866/DEL/2015[2007-08]Status: DisposedITAT Delhi14 Oct 2019AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri KC Singhal, AdvFor Respondent: Smt Sulekha Verma, CIT DR

Section 132Section 143

…riminating material found during the course of search the assessment and the consequent addition made in these 2 years deserves to be deleted. For this proposition, he referred to the decision of the honourable Delhi High Court in case of CIT vs. Kabul Chawla 380 ITR 573 (Del) and Principal Commissioner of Income Tax vs Meeta Gutgutia 395 ITR 526 (Del). 14. For assessment year 2011 – 12 is submitted that assessee has been found charging of commission wearing between 0.5% – 3% of the value of the invoices. The learned CIT – A has estimated the commission income at the rate of 2%, which is very high and is not sust…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Jk International, Jaipur

In the result, the appeals filed by the Revenue is dismissed with

ITA 716/JPR/2018[2010-11]Status: DisposedITAT Jaipur02 Oct 2019AY 2010-11

For Appellant: Shri S.L. Poddar,, AdvocateFor Respondent: Shri Varinder Mehta, (JCIT) fu/kZkfjrh dh vksj ls@

Section 10ASection 115BSection 36(1)(va)Section 69C

…e Hon'ble Court was of the view in cae of completed assessment no addition can be made if no incriminating seized material is found during the course of search. Similar view point was expressed by the Hon'ble Delhi High Court in the case Kabul Chawla vs ACIT 380 ITR 573. 5.3 The issue of additions made by the AO while framing the assessment u/s 143(3)/ 153A if no incriminating material is found during the course of search was considered by Hon'ble Gujarat High Court in the case of Soumya Construction Pvt.vs CIT 387 ITR 529.. In its order dated 14- 03-2016 Hon'ble Court has categorically stated that in casse of c…

Neeru Gupta, New Delhi vs. ACIT, New Delhi

In the result, appeal of Assessee allowed

ITA 2946/DEL/2017[2007-08]Status: DisposedITAT Delhi01 Oct 2019AY 2007-08

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

For Appellant: -None-For Respondent: Shri R.L. Meena, CIT-D.R

Section 132Section 153ASection 2(22)(e)

…and the A.O. on the basis of the return of income estimated the income at higher amount, therefore, no incriminating material was found during the course of search so as to estimate the income. The Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla 380 ITR 573 held as under : “2. The issue that the Court proposes to address in these appeals is the same that was considered by the ITAT viz., “Whether the additions made to the income of the Respondent-Assessee for the said A.Ys under section 2(22)(e) of the Income Tax Act, 1961 (‘Act’) were not sustainable because no incriminating material concerning suc…

Shri Rakesh Kumar Jain, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

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

ITA 1032/JPR/2018[2011-12]Status: DisposedITAT Jaipur30 Sept 2019AY 2011-12

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri A.K. Mahla (JCIT)

Section 132Section 132(1)Section 143(3)Section 153A

…e made as they are not relatable to any incriminating seized material found during the course of search. The appellant has cited following judgments in support of the contention taken: 1) Jay Steel limited vs. ACIT (88 DTR 1) [Raj HC] 2) Kabul Chawla vs. ACIT 380 ITR 573 (Del HC) 3) Continental warehousing Corporation 374 ITR 645 etc. 7.3 I have perused the order of the AO and submissions made in this regard. Perusal of assessment order passed u/s 143(3)/153A shows that all the additions made by the AO are not relatable to any seized material. I also find that for the A.Yr the assessment stood completed on the da…

Shri Rakesh Kumar Jain, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

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

ITA 1031/JPR/2018[2010-11]Status: DisposedITAT Jaipur30 Sept 2019AY 2010-11

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri A.K. Mahla (JCIT)

Section 132Section 132(1)Section 143(3)Section 153A

…e made as they are not relatable to any incriminating seized material found during the course of search. The appellant has cited following judgments in support of the contention taken: 1) Jay Steel limited vs. ACIT (88 DTR 1) [Raj HC] 2) Kabul Chawla vs. ACIT 380 ITR 573 (Del HC) 3) Continental warehousing Corporation 374 ITR 645 etc. 7.3 I have perused the order of the AO and submissions made in this regard. Perusal of assessment order passed u/s 143(3)/153A shows that all the additions made by the AO are not relatable to any seized material. I also find that for the A.Yr the assessment stood completed on the da…

DCIT, New Delhi vs. M/S Madhyam Housing Pvt. Ltd., New Delhi

The appeal of the Department stands dismissed

ITA 5112/DEL/2016[2009-10]Status: DisposedITAT Delhi30 Sept 2019AY 2009-10

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaasstt. Year: 2009-10 Dcit, Central Circle-8, Vs. M/S. Madhyam Housing Pvt. Room No. 333, Ara Ltd. Centre, Jhandewalan B-2/6, Plot No. 2, Ashok Extn. New Delhi Nagar, Db Gupta Road, New Faiz Chowk, Karol Bagh, New Delhi. (Appellant) (Respondent)

For Appellant: Dr. Shashwat Bajpai, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR

Section 132Section 153Section 153ASection 153A(1)Section 153CSection 68

…d surmises and hence, the addition made is not sustainable in the eyes of law. The issue in dispute is now no longer res integra in view of the decision of the Hon’ble Delhi High Court in the case of Commissioner of Income Tax vs. Kabul Chawla reported (2016) 380 ITR 573 (Del.) wherein the Hon’ble High Court has held 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. Once a search takes place under Section 132 of the Act, notice under Section 153 A(1…

Shri Yash Bhatia, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, this appeal of the assessee is allowed

ITA 1034/JPR/2018[2010-11]Status: DisposedITAT Jaipur25 Sept 2019AY 2010-11

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri A.K. Mahla (JCIT)

Section 132Section 132(1)Section 139Section 143(3)Section 153A

…e made as they are not relatable to any incriminating seized material found during the course of search. The appellant has cited following judgments in support of the contention taken: 1) Jay Steel limited vs. ACIT (88 DTR 1) [Raj HC] 2) Kabul Chawla vs. ACIT 380 ITR 573 (Del HC) 3) Continental warehousing Corporation 374 ITR 645 etc. 7.3 I have perused the order of the AO and submissions made in this regard. Perusal of assessment order passed u/s 143(3)/153A shows that all the additions made by the AO are not relatable to any seized material. I also find that for the A.Yr the assessment stood completed on the da…

ACIT, New Delhi vs. M/S. Bina Fashion N Food Pvt. Ltd., Delhi

In the result, the appeal filed by the revenue is dismissed

ITA 1420/DEL/2016[2008-09]Status: DisposedITAT Delhi23 Sept 2019AY 2008-09

Bench: Sh. R. K. Panda & Ms. Suchitra Kambleassessment Year: 2008-09 Acit Bina Fashion N Food Pvt. Ltd. Central Circle -26, Room No. Vs 53, Community Centre 323, 3Rd Floor, Ara Centre, New Friend’S Colony Jhandewalan Extension, New Delhi-110065 Delhi Pan No. Aabcb5582A (Appellant) (Respondent) Appellant By Ms. Nidhi Srivastava, Cit Dr Respondent By Ms. Sweety Kothari, Ca Date Of Hearing: 29/08/2019 Date Of Pronouncement: 23/09/2019 Order

Section 153Section 153CSection 68

…nd during the course of search and all the additions made by the Assessing Officer are on the basis of books of account regularly maintained by the assessee. Referring to the decision of Hon’ble Delhi High Court in the case of CIT Vs. Kabul Chawla reported in 380 ITR 573 she submitted that no addition can be made in the completed assessment under the provisions of section 153 A/ 153C in absence of any incriminating material found during the course of search. Referring to the decision of Hon’ble Supreme Court in the case of CIT Vs. Singhad Technical Education Society reported in 2017-TIOL-309-SCs he submitted that…

ACIT, Central Circle-3(3), Kolkata vs. M/S. Prakash Ply Centre Pvt. Ltd., Kolkata

In the result, appeal of assessee is assessee is allowed”

ITA 1314/KOL/2017[2012-13]Status: DisposedITAT Kolkata18 Sept 2019AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiit(Ss)A No.24-25/Kol/2017 &

Section 153ASection 153CSection 153c

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member IT(SS)A No.24-25/Kol/2017 & ITA No.1313-1314/Kol/2017 C.O. No.79-82.Kol/2017 Assessment Years :2009-10 & 2012-13 ACIT, Central Circle- V/s. M/s Prakash Ply Centre Pvt. Ltd., 4th Floor, 41, 3(3), Aaykar Bhawan Poorva, E/.M. Bye B.B. Ganguly Street, Pass,110, Shanti Pally, Central Plaza, Kolkata-700 4th Floor, Kolkata-107 012 [PAN No. AADCP 7132 J] .. अपीलाथ" /Appellant ""यथ"/Respondent IT(SS)A No.07/Kol/2017 Assessment Year :2013-14…

ACIT, Central Circle-3(3), Kolkata vs. M/S. Prakash Ply Centre Pvt. Ltd., Kolkata

In the result, appeal of assessee is assessee is allowed”

ITA 1313/KOL/2017[2011-12]Status: DisposedITAT Kolkata18 Sept 2019AY 2011-12

Bench: Shri S.S.Godara & Dr. A.L. Sainiit(Ss)A No.24-25/Kol/2017 &

Section 153ASection 153CSection 153c

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member IT(SS)A No.24-25/Kol/2017 & ITA No.1313-1314/Kol/2017 C.O. No.79-82.Kol/2017 Assessment Years :2009-10 & 2012-13 ACIT, Central Circle- V/s. M/s Prakash Ply Centre Pvt. Ltd., 4th Floor, 41, 3(3), Aaykar Bhawan Poorva, E/.M. Bye B.B. Ganguly Street, Pass,110, Shanti Pally, Central Plaza, Kolkata-700 4th Floor, Kolkata-107 012 [PAN No. AADCP 7132 J] .. अपीलाथ" /Appellant ""यथ"/Respondent IT(SS)A No.07/Kol/2017 Assessment Year :2013-14…

ACIT, New Delhi vs. M/S. Sidh Automobiles Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 5343/DEL/2015[2010-11]Status: DisposedITAT Delhi18 Sept 2019AY 2010-11

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 5343/Del/2015 : Asstt. Year : 2010-11 Asstt. Commissioner Of Vs M/S Sidh Automobiles Ltd., Income Tax, Central Circle- 14, Nazafgarh Road, 28, New Delhi-110055 New Delhi-110015 (Appellant) (Respondent) Pan No. Aaacs1312A Assessee By : Sh. Ramesh Goyal, Ca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 18.09.2019 Date Of Pronouncement: 18.09.2019 Order Per Dr. B. R. R. Kumar: The Present Appeal Has Been Filed By The Revenue Against The Order Of The Ld. Cit(A)-29, New Delhi Dated 09.06.2015. 2. In This Case, The Notice U/S 153C Of The Act Was Issued On 04.03.2013 After Recording Due Satisfaction. The Assessee Filed Copy Of The Return Vide Letter Dated 18.03.2013. The Assessment Has Been Completed On 26.03.2013. At Ground No. 4 The Revenue Has Taken Objection To The Observation To The Ld. Cit (A) That The Assessee Has Not Been Provided Adequate Opportunity Without Appreciating The Fact That The Return Was Filed By The Assessee On 18.03.2013 Just Few Days Before The Limitation Date Of 31.03.2013. We Find That The Revenue Has Not Appreciated The Fact That The Notice Has Been Issued By The Revenue On 04.03.2013 While The Search On The Triveni Group 2 Sidh Automobiles Ltd. Was Conducted On 28.09.2010 & Assessee Has Duly Complied To The Notice Issued By The Revenue In Due Time. Hence, It Can Be Conveniently Held That The Appeal Has Been Filed Without Considering The Facts On Record & Hence The Ground Is Hereby Dismissed.

For Appellant: Sh. Ramesh Goyal, CAFor Respondent: Sh. S. S. Rana, CIT DR

Section 153C

…e the assessment has got abated owing to the provisions of Chapter XIV-B. The ld. CIT (A) has rightly deleted the addition on the grounds that the addition do not emanate from seized material in view of established case laws in the case of CIT Vs Kabul Chawla 380 ITR 573 (SC). Hence, we decline to interfere with the order of the ld. CIT (A) on these grounds. 4. Ground No. 6 pertains to invocation to Rule 46A of the Income Tax Rules, 1962. At the outset, we find that no new evidences were accepted by the ld. CIT (A) during the proceedings. Regarding the deletion of amount of Rs.6,00,000/- found in the cash book,…