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 367,514 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

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

In the result, the assessee's appeal is allowed

ITA 3951/DEL/2017[2007-08]Status: DisposedITAT Delhi05 Jul 2019AY 2007-08

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)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…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…

Sh. Krishan Kumar Modi, New Delhi vs. ACIT, New Delhi

In the result, the assessee's appeal is allowed

ITA 2894/DEL/2017[2012-13]Status: DisposedITAT Delhi05 Jul 2019AY 2012-13

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)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…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…

Sh. Krishan Kumar Modi, New Delhi vs. ACIT, New Delhi

In the result, the assessee's appeal is allowed

ITA 2893/DEL/2017[2007-08]Status: DisposedITAT Delhi05 Jul 2019AY 2007-08

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)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…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…

Sh. Krishan Kumar Modi, New Delhi vs. ACIT, New Delhi

In the result, the assessee's appeal is allowed

ITA 2892/DEL/2017[2006-07]Status: DisposedITAT Delhi05 Jul 2019AY 2006-07

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)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…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…

DCIT, New Delhi vs. M/S. L.T. Foods Ltd., New Delhi

In the result, we reverse the order of the learned CIT – A income from the above disallowances and allow the appeal of the assessee to these extent

ITA 4044/DEL/2013[2005-06]Status: DisposedITAT Delhi03 Jul 2019AY 2005-06

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri J. K. Mishra, CIT DRFor Respondent: Shri Ajay Vohra, Sr. Adv
Section 132Section 142Section 143(3)Section 148Section 153ASection 40A(3)Section 80H

…ther than what was the subject matter of the provisions of section 148 of the income tax act, whether were made on the basis of any incriminating material found during the course of search or not. The honourable Delhi High Court in case of CIT vs Kabul Chawla 380 ITR 573 has held that in such assessment u/s 153A of the income tax act, in concluded assessment, the addition can be made only on the basis of incriminating material found during the course of search. The learned departmental representative could not show us any material found during the course of search based on which the additions/disallowances other…

Shri Surya Kant Jaipuria, New Delhi vs. ACIT, New Delhi

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

ITA 2586/DEL/2016[2007-08]Status: DisposedITAT Delhi01 Jul 2019AY 2007-08

Bench: Sh. R. K. Panda & Sh. Kuldip Singhita No. 2586/Del/2016 : Asstt. Year: 2007-08 Sh. Surya Kant Jaipuria, Vs Asstt. Commissioner Of Income S-25, Green Park Main Market, Tax, Central Circle-7, New Delhi-110016 New Delhi (Appellant) (Respondent) Pan No. Aaipj6008K Assessee By : Sh. P. C. Yadav, Adv. Revenue By : Smt. Pramita M. Biswas, Cit Dr Date Of Hearing :01.04.2019 Date Of Pronouncement : 01.07.2019 Order Per R. K. Panda:

For Appellant: Sh. P. C. Yadav, AdvFor Respondent: Smt. Pramita M. Biswas, CIT DR
Section 132Section 153A

…rs reported in 108 TTJ 152 (SB). He submitted that the assessee had not raised this ground categorically at the time of filing of the appeal since the decision of Hon’ble Delhi High Court in the case of CIT Vs 6 Surya Kant Jaipuria Kabul Chawala reported in 380 ITR 573 was not available. Therefore, the delay in raising this ground should be condoned. He submitted that it is the settled proposition of law that unless the malafides writ large the delay should be condoned and justice should be done. For the above, proposition he relied on the decision of Hon’ble Apex Court in the case of Improvement Trust Vs Ujaga…

Poonam Promoters and Developers Pvt. Ltd., New Delhi vs. Deputy Commissioner of Income-Tax, New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 1355/DEL/2015[2006-07]Status: DisposedITAT Delhi20 Jun 2019AY 2006-07

Bench: Sh. H. S. Sidhu & Sh. R. K. Pandaassessment Year: 2006-07

Section 143Section 153Section 153ASection 2Section 40ASection 40A(3)

…n case, therefore, the same cannot be added again by the Assessing Officer. Even otherwise also since no incriminating material was found during the search, therefore, in view of the decision of Hon’ble Delhi High Court in the case of Kabul Chawla reported in 380 ITR 573 the addition is not sustainable. 7. The Ld. DR on the other hand tried to distinguishing the decision of the Tribunal in assessee’s own case wherein the addition was deleted on merit. 8. Relying on various decisions he submitted that decision of the Tribunal deleting the addition on merit which was made by the Assessing Officer u/s. 40A(3) is not…

ACIT, New Delhi vs. Shri Charanjit Singh Sarna, New Delhi

The appeals of the Revenue are dismissed

ITA 3944/DEL/2015[2009-10]Status: DisposedITAT Delhi03 Jun 2019AY 2009-10

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 132ASection 153ASection 41(1)Section 68

…y covered by the judgment of coordinate Bench of ITAT in the case of Mahagun India Pvt. Ltd. v. ACIT ITA No. 2817/Del/2012 dated 09.10.2018. The Ld. AR relied upon the decision of the Hon’ble Jurisdictional High Court in the case of CIT v. Kabul Chawla [2016] 380 ITR 573, wherein the relevant findings are in Para 37 quoted 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…

ACIT, New Delhi vs. Shri Charanjit Singh Sarna, New Delhi

The appeals of the Revenue are dismissed

ITA 3943/DEL/2015[2008-09]Status: DisposedITAT Delhi03 Jun 2019AY 2008-09

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 132ASection 153ASection 41(1)Section 68

…y covered by the judgment of coordinate Bench of ITAT in the case of Mahagun India Pvt. Ltd. v. ACIT ITA No. 2817/Del/2012 dated 09.10.2018. The Ld. AR relied upon the decision of the Hon’ble Jurisdictional High Court in the case of CIT v. Kabul Chawla [2016] 380 ITR 573, wherein the relevant findings are in Para 37 quoted 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…

M/S.Geetanjali Space Private Limited, Mumbai vs. Dy. CIT CC-1(1), Mumbai

In the result, the appeal of the assessee is allowed and that of the Revenue is dismissed

ITA 782/MUM/2019[2010-11]Status: DisposedITAT Mumbai31 May 2019AY 2010-11

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2010-11

For Appellant: Shri Dilip Lakhani, A.RFor Respondent: Shri Rahul Raman, D.R
Section 143(3)Section 153ASection 68

…ment year and, thus, the AO has no jurisdiction to make the re-assessment U/s. 153A. 20.24 The Hon'ble Delhi High Court in the case of Pr. CIT vs. Laia Jain (ITA 274 and 276 of 2016), considering the ratio laid down in the case of CIT vs. Kabul Chawla [2016] 380 ITR 573, has held that section 153A assessment cannot be made for the assessment years in which incriminating material is not recovered even though incriminating material may be recovered for other years in the block of 6 years. 20.25 The Hon'ble Kolkata Tribunal in the case of LMJ International Ltd. vs. DCIT (119 TTJ 214) has observed as under: "Where…

DCIT Cen Cir 8(4), Mumbai vs. Peccadily Estate P. Ltd, Mumbai

In the result, appeal filed by the revenue in ITA

ITA 4029/MUM/2016[2011-12]Status: DisposedITAT Mumbai31 May 2019AY 2011-12

Bench: Shri G Manjunatha () & Shri Ravish Sood () - 2010-11 - 2009-10 - 2011-12

Section 132Section 132(4)Section 143(2)Section 153C

…ch. This legal proposition is further supported by the decision of the Division Bench of Hon’ble Bombay High Court in the case of Murli Agro Products Ltd 2014) 49 Taxman.com 172. Further, the Hon’ble Delhi High Court in the case of CIT vs Kabul Chawla (2016) 380 ITR 573 (Del) has considered an identical issue and held that unless there is an incriminating material found as a result of search, no addition could be made in respect of assessments that have become unabated / concluded as on the date of search. In this case, there is no doubt of whatsoever with regard to the reference of incriminating material foun…

Shri Rathi Steel (Dakshin) Ltd., New Delhi vs. ACIT, Central Circle-16, New Delhi

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

ITA 7973/DEL/2018[2009-10]Status: DisposedITAT Delhi31 May 2019AY 2009-10

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Sanjay Goyal, CIT, DR
Section 132Section 142(1)Section 143(3)Section 153A

…ing the course of assessment proceedings and not on the basis of any incriminating material found during the course of search conducted on the assessee. Referring to the decision of the Hon'ble Delhi High Court in the case of CIT vs. Kabul Chawla reported in 380 ITR 573, he submitted that the Hon'ble High Court in the said decision has held that in absence of any incriminating material found during the course of search, no addition can be made in an order passed u/s 153A. Referring to the decision of the Hon'ble Delhi High Court in the case of DCIT vs. Meeta Gutgutia reported in 395 ITR 526, he submitted that t…

Shri Rathi Steel Ltd., New Delhi vs. ACIT, Central Circle-16, New Delhi

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

ITA 7971/DEL/2018[2009-10]Status: DisposedITAT Delhi31 May 2019AY 2009-10

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Sanjay Goyal, CIT, DR
Section 132Section 142(1)Section 143(3)Section 153A

…ing the course of assessment proceedings and not on the basis of any incriminating material found during the course of search conducted on the assessee. Referring to the decision of the Hon'ble Delhi High Court in the case of CIT vs. Kabul Chawla reported in 380 ITR 573, he submitted that the Hon'ble High Court in the said decision has held that in absence of any incriminating material found during the course of search, no addition can be made in an order passed u/s 153A. Referring to the decision of the Hon'ble Delhi High Court in the case of DCIT vs. Meeta Gutgutia reported in 395 ITR 526, he submitted that t…

Shree Sai Builders, Bhopal vs. Assistant Commissioner of Income Tax (Central) II, Bhopal

In the result Ground No.3 of the assessee’s Appeal for Assessment

ITA 631/IND/2017[2014-15]Status: DisposedITAT Indore30 May 2019AY 2014-15

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

…No.631/Ind/2017 9. We find that the Co-ordinate Bench while adjudicating similar issue in the case of Sainath Coloniers V ACIT (2019) 35 ITJ 77 (Trib. Indore) following the judgment of Hon’ble High Court of Delhi in the case of CIT V/s Kabul Chawla (2016) 380 ITR 573 (Del) observed as follows; “We therefore in the given facts and circumstances of the case and respectfully following the judgments referred and relied by the Ld. Counsel for the assessee are of the considered view that no addition/disallowance was called for Assessment Year 2008-09 to 2010-11 as no incriminating material was found during the cou…

M/S. Mount Everest Trading & Investment Ltd., New Delhi vs. DCIT, New Delhi

The appeal of the assessee stands allowed

ITA 4134/DEL/2016[2008-09]Status: DisposedITAT Delhi17 May 2019AY 2008-09

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2008-09 Mount Everest Trading & Dy.Commissioner Of Investment Ltd. Income Tax, (Now Merged With Monnet Central Circle-8, Ispat & Energy Ltd.,), New Delhi. Vs 11, Masjid Moth, Greater Kailash-Ii, New Delhi. (Pan: Aaacm0501D) Appellant Respondent Assessee By : Shri V.K. Jain, Ca Shri Vikas Singh, Ca Department By: Ms Deepika Mittal, Cit Dr Date Of Hearing: 27.02.2019 Date Of Pronouncement:

For Appellant: Shri V.K. Jain, CAFor Respondent: Ms Deepika Mittal, CIT DR
Section 132Section 14ASection 153C

…at the disallowance made u/s 14A of the Act does not relate to any material which was found and seized during the course of search and, therefore, relying on the judgment of the Hon’ble Delhi High Court in the case of Pr. C.I.T. vs. Kabul Chawla reported in 380 ITR 573 (Del.), the disallowance could not be sustained. The Ld. AR emphasised that if during the course of search, no incriminating material is found, then no addition u/s 153A/153C of the Act could be made. The Ld. AR also drew our attention to the working of disallowance amounting to Rs. 4,29,931/- which had suo moto been made by the assessee 4 AS…

D- Art Furniture Systems Pvt. Ltd., New Delhi vs. DCIT, Central Circle- 17, New Delhi

In the result, the appeal filed by the assessee in ITA No

ITA 1354/DEL/2018[2008-09]Status: DisposedITAT Delhi16 May 2019AY 2008-09

Bench: Shri N.K. Billaiya & Shri K.N. Chary[Assessment Year: 2008-09] D - Art Furniture Systems P. Ltd. Vs. The D.C.I.T L-107, Kirti Nagar Central Circle - 17 New Delhi 110 015 New Delhi Pan: Aabcd6422H [Appellant] [Respondent] Date Of Hearing : 14.05.2019 Date Of Pronouncement : 16.05.2019

For Appellant: Shri Vicky Kumar, Sr AccountantFor Respondent: Shri Abhiskek Kumar, Sr. DR
Section 153ASection 158BSection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI K.N. CHARY, JUDICIAL MEMBER [Assessment Year: 2008-09] D - Art Furniture Systems P. Ltd. Vs. The D.C.I.T L-107, Kirti Nagar Central Circle - 17 New Delhi 110 015 New Delhi PAN: AABCD6422H [Appellant] [Respondent] Date of Hearing : 14.05.2019 Date of Pronouncement : 16.05.2019 Assessee by : Shri Vicky Kumar, Sr Accountant. Revenue by : Shri Abhiskek Kumar, Sr. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, This appeal by the assessee is preferred against the order of the Commissioner…

M/S. Ppc Business and Products Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result appeal of the assessee is allowed

ITA 5181/DEL/2015[2005-06]Status: DisposedITAT Delhi16 May 2019AY 2005-06

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Rajiv Saxena, AdvocateFor Respondent: Shri J.K. Mishra, CIT (DR)
Section 153ASection 153CSection 68

…ial found during the course of search and in fact sum of Rs. 5 lacs was appearing in the books of account. Thus, such an addition is beyond the scope of section 153A in view of the decision of Hon’ble Delhi High Court in the case of CIT vs Kabul Chawla (2016) 380 ITR 573 (Delhi) and Pr. CIT vs. Meeta Gutgutia 395 ITR 526. 7. On the other hand, Ld. DR strongly relied upon the order of the AO and Ld. CIT (A). 8. After considering the rival contentions and on perusal of the relevant finding given in the impugned order, we find that on the date of search carried on 3.3.2011, the assessment for the assessment year 20…

M/S. Ppc Business and Products Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result appeal of the assessee is allowed

ITA 5180/DEL/2015[2006-07]Status: DisposedITAT Delhi16 May 2019AY 2006-07

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Rajiv Saxena, AdvocateFor Respondent: Shri J.K. Mishra, CIT (DR)
Section 153ASection 153CSection 68

…ial found during the course of search and in fact sum of Rs. 5 lacs was appearing in the books of account. Thus, such an addition is beyond the scope of section 153A in view of the decision of Hon’ble Delhi High Court in the case of CIT vs Kabul Chawla (2016) 380 ITR 573 (Delhi) and Pr. CIT vs. Meeta Gutgutia 395 ITR 526. 7. On the other hand, Ld. DR strongly relied upon the order of the AO and Ld. CIT (A). 8. After considering the rival contentions and on perusal of the relevant finding given in the impugned order, we find that on the date of search carried on 3.3.2011, the assessment for the assessment year 20…

Income Tax Officer, Ward 2(2)(2), Surat vs. Shri Muhammad Iqbal Abdulsattar Memon, Surat

In the result, appeals of the all the assessees are allowed

ITA 85/SRT/2017[2013-14]Status: DisposedITAT Surat14 May 2019AY 2013-14

Bench: Shri Bhavnesh Saini & Shri O.P.Meenaआ.अ.सं./I.T(Ss)A.No’S.83 To 86/Ahd/2017 "नधा"रण वष"/Assessment Years : 2007-08 To 2010-11 Shri Amitbhai Manubhai Kachadiya, Vs. The Deputy Commissioner 128, Mamta Park Society-1, Varachha Of Income Tax, Road, Surat. Central Circle-2, Surat. [Pan: Amqpk 4491 D] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T(Ss)A.No’S.57 To 60/Ahd/2017 "नधा"रण वष"/Assessment Years : 2007-08 To 2010-11 Shri Ankit Manubhai Kachadiya, Vs. The Deputy Commissioner 128, Mamta Park Society-1, Varachha Of Income Tax, Road, Surat. Central Circle-2, Surat. [Pan: Ayupk 8096 N] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T(Ss)A.No’S.63 To 66/Ahd/2017 "नधा"रण वष"/Assessment Years : 2007-08 To 2010-11 Shri Bharatbhai Manubhai Baldha, Vs. The Deputy Commissioner 13-18, Shiv Row House, Aai Mata Chow, Of Income Tax, Nr. Parvat Jakat Naka, Surat. Central Circle-2, Surat. [Pan: Ahwpb 3830 G] अपीलाथ" Appellant ""यथ"/Respondent

For Appellant: Shri Mitish Modi – CA &For Respondent: Shri Srinivas T.Bidari - CIT-DR
Section 132Section 139Section 153ASection 68

…Applications allowed. Shri Amitbhai Manubhai Kachadiya and Others. Page 6 of 8 As regards the additions made on merit, the Learned Counsel for 9. the assessee similarly relied upon judgment of the Delhi High Court in the case of CIT Vs. Kabul Chawla (2016) 380 ITR 573 (Delhi) in which it was held as under : “IT: Completed assessments can be interfered with by Assessing Officer while making assessment under section 153A only on basis of some incriminating material unearthed during course of search which was not produced or not already disclosed or made known in course of original assessment.” The Learned Couns…

Chandulal Amrutlal Shah, Surat vs. The ITO, Ward-3(3)(1), Surat

In the result, appeals of the all the assessees are allowed

ITA 84/SRT/2017[2004-05]Status: DisposedITAT Surat14 May 2019AY 2004-05

Bench: Shri Bhavnesh Saini & Shri O.P.Meenaआ.अ.सं./I.T(Ss)A.No’S.83 To 86/Ahd/2017 "नधा"रण वष"/Assessment Years : 2007-08 To 2010-11 Shri Amitbhai Manubhai Kachadiya, Vs. The Deputy Commissioner 128, Mamta Park Society-1, Varachha Of Income Tax, Road, Surat. Central Circle-2, Surat. [Pan: Amqpk 4491 D] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T(Ss)A.No’S.57 To 60/Ahd/2017 "नधा"रण वष"/Assessment Years : 2007-08 To 2010-11 Shri Ankit Manubhai Kachadiya, Vs. The Deputy Commissioner 128, Mamta Park Society-1, Varachha Of Income Tax, Road, Surat. Central Circle-2, Surat. [Pan: Ayupk 8096 N] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T(Ss)A.No’S.63 To 66/Ahd/2017 "नधा"रण वष"/Assessment Years : 2007-08 To 2010-11 Shri Bharatbhai Manubhai Baldha, Vs. The Deputy Commissioner 13-18, Shiv Row House, Aai Mata Chow, Of Income Tax, Nr. Parvat Jakat Naka, Surat. Central Circle-2, Surat. [Pan: Ahwpb 3830 G] अपीलाथ" Appellant ""यथ"/Respondent

For Appellant: Shri Mitish Modi – CA &For Respondent: Shri Srinivas T.Bidari - CIT-DR
Section 132Section 139Section 153ASection 68

…Applications allowed. Shri Amitbhai Manubhai Kachadiya and Others. Page 6 of 8 As regards the additions made on merit, the Learned Counsel for 9. the assessee similarly relied upon judgment of the Delhi High Court in the case of CIT Vs. Kabul Chawla (2016) 380 ITR 573 (Delhi) in which it was held as under : “IT: Completed assessments can be interfered with by Assessing Officer while making assessment under section 153A only on basis of some incriminating material unearthed during course of search which was not produced or not already disclosed or made known in course of original assessment.” The Learned Couns…