CIT v. Kabul Chawla

Sajan Kumar Jain, Delhi vs. DCIT, Central Circle-25, New Delhi

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

…Section 153(A) of the Act, in the absence of any incriminating material found during the search on the premise of the Assessee was not sustainable in law. Reliance was placed on the decision of this Court 111 Commissioner of Income Tax v. Kabul Chawla, [2016J 380 ITR 573. 7. A question was posed to the learned counsel for the Revenue whether in the present case anything incriminating has been found when the premises of the Assessee was searched. The answer was in the negative. The entire case against the Assessee was based on what was found during the search of the premises of the AEZ Group. It is thus apparent o…

Anand Kumar Jain, Faridabad vs. DCIT, Central Circle-25, New Delhi

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

…Section 153(A) of the Act, in the absence of any incriminating material found during the search on the premise of the Assessee was not sustainable in law. Reliance was placed on the decision of this Court 111 Commissioner of Income Tax v. Kabul Chawla, [2016J 380 ITR 573. 7. A question was posed to the learned counsel for the Revenue whether in the present case anything incriminating has been found when the premises of the Assessee was searched. The answer was in the negative. The entire case against the Assessee was based on what was found during the search of the premises of the AEZ Group. It is thus apparent o…

ACIT, New Delhi vs. Shri Subhash Dabas Prop. Tirpati Construction Co., New Delhi

In the result, the appeal filed by the Revenue is dismissed and the cross objection filed by the assessee is allowed

Bench: Shri O.P. Kant & Shri K.N. Charyassessment Year: 2007-08 Acit, Vs. M/S. Subhash Dabas Prop. Central Circle-18, New Delhi Tirupati Construction Co., C/O- Tirupati Buildings & Officers Pvt. Ltd., Plot No. 3, Dwarka City Centre, Sector- 10, Dwarka, New Delhi Pan :Aagpd6947F (Appellant) (Respondent) & C.O. No. 223/Del/2016 [Arising Out Of Ita No.2330/Del/2016] Assessment Year: 2007-08 M/S. Subhash Dabas Prop. Vs. Acit, Tirupati Construction Co., Central Circle-18, New Delhi C/O- Tirupati Buildings & Officers Pvt. Ltd., Plot No. 3, Dwarka City Centre, Sector- 10, Dwarka, New Delhi Pan :Aagpd6947F (Appellant) (Respondent) Department By Shri S.S. Rana, Cit(Dr) Assessee By Shri Mahavir Singh, Adv.

…qua the assessment year involved and no proceedings were pending in respect of the assessment year on the date of the search on the assessee and therefore, in view of the decision of the Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla reported in 380 ITR 573 (Delhi), no addition could have been made in the impugned assessment proceeding completed under section 153A of the Income-tax Act, 1961 (in short ‘the Act’). 7. Ld. DR could not controvert the submission of learned counsel of the assessee. 8. We have heard both the parties and perused the material on record. We find that in the case of the asses…

Satish Dev Jain, Delhi vs. DCIT, Central Circle-25, New Delhi

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

…Section 153(A) of the Act, in the absence of any incriminating material found during the search on the premise of the Assessee was not sustainable in law. Reliance was placed on the decision of this Court 111 Commissioner of Income Tax v. Kabul Chawla, [2016J 380 ITR 573. 7. A question was posed to the learned counsel for the Revenue whether in the present case anything incriminating has been found when the premises of the Assessee was searched. The answer was in the negative. The entire case against the Assessee was based on what was found during the search of the premises of the AEZ Group. It is thus apparent o…

Anand Kumar Jain, New Delhi vs. DCIT, Central Circle- 25, New Delhi

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

…Section 153(A) of the Act, in the absence of any incriminating material found during the search on the premise of the Assessee was not sustainable in law. Reliance was placed on the decision of this Court 111 Commissioner of Income Tax v. Kabul Chawla, [2016J 380 ITR 573. 7. A question was posed to the learned counsel for the Revenue whether in the present case anything incriminating has been found when the premises of the Assessee was searched. The answer was in the negative. The entire case against the Assessee was based on what was found during the search of the premises of the AEZ Group. It is thus apparent o…

Anand Kumar Jain, New Delhi vs. DCIT, Central Circle- 25, New Delhi

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

…Section 153(A) of the Act, in the absence of any incriminating material found during the search on the premise of the Assessee was not sustainable in law. Reliance was placed on the decision of this Court 111 Commissioner of Income Tax v. Kabul Chawla, [2016J 380 ITR 573. 7. A question was posed to the learned counsel for the Revenue whether in the present case anything incriminating has been found when the premises of the Assessee was searched. The answer was in the negative. The entire case against the Assessee was based on what was found during the search of the premises of the AEZ Group. It is thus apparent o…

Anand Jain HUF, New Delhi vs. DCIT, Central Circle- 25, New Delhi

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

…Section 153(A) of the Act, in the absence of any incriminating material found during the search on the premise of the Assessee was not sustainable in law. Reliance was placed on the decision of this Court 111 Commissioner of Income Tax v. Kabul Chawla, [2016J 380 ITR 573. 7. A question was posed to the learned counsel for the Revenue whether in the present case anything incriminating has been found when the premises of the Assessee was searched. The answer was in the negative. The entire case against the Assessee was based on what was found during the search of the premises of the AEZ Group. It is thus apparent o…

Anand Jain HUF, New Delhi vs. DCIT, Central Circle- 25, New Delhi

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

…Section 153(A) of the Act, in the absence of any incriminating material found during the search on the premise of the Assessee was not sustainable in law. Reliance was placed on the decision of this Court 111 Commissioner of Income Tax v. Kabul Chawla, [2016J 380 ITR 573. 7. A question was posed to the learned counsel for the Revenue whether in the present case anything incriminating has been found when the premises of the Assessee was searched. The answer was in the negative. The entire case against the Assessee was based on what was found during the search of the premises of the AEZ Group. It is thus apparent o…

ACIT, New Delhi vs. Sh. Inderjeet Gulati, New Delhi

The appeal of the Revenue is dismissed

Bench: Shri R.K. Panda & Shri Kuldip Singh

…or incriminating material found during the course of search albeit has proceeded on the perusal of the computation of income filed in the original return of income. The Hon'ble Jurisdictional High Court in the case of CIT vs. Kabul Chawla, reported in (2016) 380 ITR 573 (Del.) after considering catena of decision has held that if in relation to any Assessment Year, no incriminating material is found then no addition or disallowance can be made in relation to that Assessment Year in exercise of power u/s.153A. This principle has been reiterated by the Hon'ble Jurisdictional High Court in the case of Pr.CIT vs. Me…

ACIT, New Delhi vs. Satnam International Pvt. Ltd., New Delhi

Bench: Shri O.P.Kant & Shri K. Narasimha Chary

…e and as a matter of fact no satisfaction to that effect by the Assessing Officer of the person searched was recorded. In the circumstances, assessee placed reliance on the decision of the Hon’ble jurisdictional High Court in the case of CIT vs. Kabul Chawla, 380 ITR 573 and submitted that in the absence of any incriminating material available qua the assessee qua 6 the assessment order, it is not open for the revenue to make any addition. 11. It is not the case of the Revenue that any incriminating material was found justifying the additions in this case. Though the assessee has been contending that no search w…

ACIT, New Delhi vs. M/S. Ganpati Sugar Ltd., New Delhi

In the result, both the appeals filed by the Revenue are dismissed and the COs

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Acit, Vs Ganpati Sugar Ltd., Central Circle-3, D-143, Defence Colony, New Delhi. New Delhi. Pan: Aaacg4670K (Co No.178/Del/2015) Assessment Year: 2006-07 Ganpati Sugar Ltd., Vs. Acit, D-143, Defence Colony, Central Circle-3, New Delhi. New Delhi. Pan: Aaacg4670K Assessment Year: 2006-07 Acit, Vs. Ganpati Breweries Ltd., Central Circle-3, D-143, Defence Colony, New Delhi. New Delhi. Pan: Aabcg3123C (Co No.177/Del/2015) Assessment Year: 2006-07 Ganpati Breweries Ltd., Vs. Acit, D-143, Defence Colony, Central Circle-3, New Delhi. New Delhi. Pan: Aabcg3123C (Appellants/Cross Objectors) (Respondents)

…g of the appeal.” 6. The ld. counsel for the assessee, at the outset, submitted that no incriminating material was found during the course of search and, therefore, in view of the decision of Delhi High Court in the case of CIT vs. Kabul Chawla reported in 380 ITR 573, the CO No.178 & 177/Del/2015 addition could not have been made by the Assessing Officer. Referring to the decision of the Tribunal in the case of ACIT vs. Baweja Export Pvt. Ltd., vide ITA No.6467/Del/2014 and CO No.180/Del/2015, order dated 14th March, 2019, she submitted that under identical circumstances the Cross Objection of the assessee wa…

ACIT, New Delhi vs. M/S. Minda Corporation Ltd., New Delhi

In the result, appeals of the Department are dismissed

Bench: Shri Bhavnesh Saini & Dr. B.R.R. Kumar

…CIT(A). It was contended that no incriminating document or material was found during the course of search so as to make these additions. It was submitted that the issue is covered by the Judgment of Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla 380 ITR 573. The Ld. CIT(A) noted that since no incriminating material was unearthed during the course of search as regards the above additions, therefore, no additions would be made in the assessment orders under section 153A of the I.T. Act. All the additions were, 6 ITA.Nos.2210 & 2211/Del./2017 M/s. Minda Corporation Ltd., New Delhi. therefore, deleted…

ACIT, New Delhi vs. M/S. Minda Corporation Ltd., New Delhi

In the result, appeals of the Department are dismissed

Bench: Shri Bhavnesh Saini & Dr. B.R.R. Kumar

…CIT(A). It was contended that no incriminating document or material was found during the course of search so as to make these additions. It was submitted that the issue is covered by the Judgment of Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla 380 ITR 573. The Ld. CIT(A) noted that since no incriminating material was unearthed during the course of search as regards the above additions, therefore, no additions would be made in the assessment orders under section 153A of the I.T. Act. All the additions were, 6 ITA.Nos.2210 & 2211/Del./2017 M/s. Minda Corporation Ltd., New Delhi. therefore, deleted…

Aggarwal Associates (Promoters) Ltd., Delhi vs. DCIT, Ghaziabad

In the result the ground No

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaraggarwal Associates Vs Dcit, Central Circle, (Promoters) Ltd., Ghaziabad 10, New Rajdhani Enclave, Vikas Marg, Delhi- 92 (Pan: Aaaca2789D)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AGGARWAL ASSOCIATES VS DCIT, CENTRAL CIRCLE, (PROMOTERS) LTD., GHAZIABAD 10, NEW RAJDHANI ENCLAVE, VIKAS MARG, DELHI- 92 (PAN: AAACA2789D) Assessee By SH. NIPPEN MITTAL, CA Revenue By SH. S.S. RANA, CIT(DR) ORDER PER H.S. SIDHU, JM Assessee has filed this appeal against the impugned order dated 22.12.2015 passed by Ld. CIT(A), Ghaziabad on the following grounds:- 1. On the facts and circumstances of the case and in law, the CIT(A) has erred in confirming the add…

ACIT, CC- 26, New Delhi vs. Krishan Kumar Modi, New Delhi

In the result, the assessee's appeal is allowed

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

…ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, ACIT, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. vs (PAN: AANPM0159M) Appellant Respondent Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 ACIT, Krishan Kumar Modi, Central Circle –26, A-1, Mah…

ACIT, CC- 26, New Delhi vs. Krishan Kumar Modi, New Delhi

In the result, the assessee's appeal is allowed

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

…ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, ACIT, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. vs (PAN: AANPM0159M) Appellant Respondent Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 ACIT, Krishan Kumar Modi, Central Circle –26, A-1, Mah…

ACIT, CC- 26, New Delhi vs. Krishan Kumar Modi, New Delhi

In the result, the assessee's appeal is allowed

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

…ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, ACIT, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. vs (PAN: AANPM0159M) Appellant Respondent Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 ACIT, Krishan Kumar Modi, Central Circle –26, A-1, Mah…

ACIT, CC- 26, New Delhi vs. Krishan Kumar Modi, New Delhi

In the result, the assessee's appeal is allowed

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

…ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, ACIT, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. vs (PAN: AANPM0159M) Appellant Respondent Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 ACIT, Krishan Kumar Modi, Central Circle –26, A-1, Mah…

ACIT, CC- 26, New Delhi vs. Krishan Kumar Modi, New Delhi

In the result, the assessee's appeal is allowed

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

…ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, ACIT, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. vs (PAN: AANPM0159M) Appellant Respondent Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 ACIT, Krishan Kumar Modi, Central Circle –26, A-1, Mah…