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)

M/S Kurele Fragranes Pvt. Ltd., Kanpur vs. ACIT, New Delhi

In the result appeal of the assessee is allowed

ITA 3198/DEL/2013[2006-07]Status: DisposedITAT Delhi29 Mar 2019AY 2006-07

Bench: Shri Amit Shukla & Shri Prashant Maharishiassessment Year 2006-07

For Appellant: Shri Sanjay Kumar,CAFor Respondent: Shri J.K. Mishra . DR

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

…. Judgment of Hon'ble Delhi High Court dt. 25.05.2017 in the case of Pro CIT Vs. Meeta Gutgutia since reported in [2017] 82 taxmann.com 287 (Delhi) : 152 DTR 153 2. Judgment of Hon'ble Delhi High Court dt. 28.08.2015 in the case of CIT Vs. Kabul Chawla [2016) 380 ITR 573 (Delhi) : [2015} 234 Taxman 300 (Delhi). 3. Judgment of Hon'ble Kamataka High Court dt. 15.12.2015 in the case of CIT Vs. Lancy Constructions [2016} 237 Taxman 728 (Karnataka). 4. Unreported decision dated 14.11.2014 of Hon'ble Tribunal 'D' Bench, Delhi in the case of Dy. CIT vs. Kurele Paper Mills Pvt. Ltd. in ITA No.3761/Del/2011. 5. Unreported…

M/S Kurele PAN Products Pvt. Ltd., Dehradun vs. ACIT, New Delhi

In the result appeal of the assessee is allowed

ITA 3051/DEL/2013[2006-07]Status: DisposedITAT Delhi29 Mar 2019AY 2006-07

Bench: Shri Amit Shukla & Shri Prashant Maharishiassessment Year 2015-16

For Appellant: Shri Sanjay Kumar,CAFor Respondent: Shri J.K. Mishra . DR

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

…. Judgment of Hon'ble Delhi High Court dt. 25.05.2017 in the case of Pro CIT Vs. Meeta Gutgutia since reported in [2017] 82 taxmann.com 287 (Delhi) : 152 DTR 153 2. Judgment of Hon'ble Delhi High Court dt. 28.08.2015 in the case of CIT Vs. Kabul Chawla [2016) 380 ITR 573 (Delhi) : [2015} 234 Taxman 300 (Delhi). 3. Judgment of Hon'ble Karnataka High Court dt. 15.12.2015 in the case of CIT Vs. Lancy Constructions [2016} 237 Taxman 728 (Karnataka). 4. Unreported decision dated 14.11.2014 of Hon'ble Tribunal 'D' Bench, Delhi in the case of Dy. CIT vs. Kurele Paper Mills Pvt. Ltd. in ITA No.3761/Del/2011. 5. Unreporte…

Sunil Bhalla, New Delhi vs. ACIT, New Delhi

In the result, whereas ITA Nos

ITA 1611/DEL/2017[2013-14]Status: DisposedITAT Delhi28 Mar 2019AY 2013-14

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri C.S. Aggarwal, Sr. AdvocateFor Respondent: Shri S.S. Rana, CIT DR

Section 132Section 132(1)Section 132(3)Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153A

…ch was duly explained and, therefore, in the absence of any incriminating material, no concluded assessment could be reopened nor any addition could be made. In view of the decision of the Hon’ble jurisdictional High Court in the case of CIT vs. Kabul Chawla, 380 ITR 573, any such addition made is not sustainable. 6. Ld. AR placed reliance on the decisions reported in Ld. PCIT vs. MeetaGutgutia, 395 ITR 526 and Ld. PCIT vs Lata Jain, 384 ITR 543 for the principle that there has to be incriminating material recovered during search qua the assessee in each year for the purpose of a framing an assessment under sect…

Sunil Bhalla, New Delhi vs. ACIT, New Delhi

In the result, whereas ITA Nos

ITA 1610/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Mar 2019AY 2012-13

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri C.S. Aggarwal, Sr. AdvocateFor Respondent: Shri S.S. Rana, CIT DR

Section 132Section 132(1)Section 132(3)Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153A

…ch was duly explained and, therefore, in the absence of any incriminating material, no concluded assessment could be reopened nor any addition could be made. In view of the decision of the Hon’ble jurisdictional High Court in the case of CIT vs. Kabul Chawla, 380 ITR 573, any such addition made is not sustainable. 6. Ld. AR placed reliance on the decisions reported in Ld. PCIT vs. MeetaGutgutia, 395 ITR 526 and Ld. PCIT vs Lata Jain, 384 ITR 543 for the principle that there has to be incriminating material recovered during search qua the assessee in each year for the purpose of a framing an assessment under sect…

Sunil Bhalla, New Delhi vs. ACIT, New Delhi

In the result, whereas ITA Nos

ITA 1609/DEL/2017[2010-11]Status: DisposedITAT Delhi28 Mar 2019AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri C.S. Aggarwal, Sr. AdvocateFor Respondent: Shri S.S. Rana, CIT DR

Section 132Section 132(1)Section 132(3)Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153A

…ch was duly explained and, therefore, in the absence of any incriminating material, no concluded assessment could be reopened nor any addition could be made. In view of the decision of the Hon’ble jurisdictional High Court in the case of CIT vs. Kabul Chawla, 380 ITR 573, any such addition made is not sustainable. 6. Ld. AR placed reliance on the decisions reported in Ld. PCIT vs. MeetaGutgutia, 395 ITR 526 and Ld. PCIT vs Lata Jain, 384 ITR 543 for the principle that there has to be incriminating material recovered during search qua the assessee in each year for the purpose of a framing an assessment under sect…

Sunil Bhalla, New Delhi vs. ACIT, New Delhi

In the result, whereas ITA Nos

ITA 1608/DEL/2017[2010-11]Status: DisposedITAT Delhi28 Mar 2019AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri C.S. Aggarwal, Sr. AdvocateFor Respondent: Shri S.S. Rana, CIT DR

Section 132Section 132(1)Section 132(3)Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153A

…ch was duly explained and, therefore, in the absence of any incriminating material, no concluded assessment could be reopened nor any addition could be made. In view of the decision of the Hon’ble jurisdictional High Court in the case of CIT vs. Kabul Chawla, 380 ITR 573, any such addition made is not sustainable. 6. Ld. AR placed reliance on the decisions reported in Ld. PCIT vs. MeetaGutgutia, 395 ITR 526 and Ld. PCIT vs Lata Jain, 384 ITR 543 for the principle that there has to be incriminating material recovered during search qua the assessee in each year for the purpose of a framing an assessment under sect…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S. Agrasen Agro Industries Private Limited, Kota

ITA 1205/JPR/2018[2011-12]Status: DisposedITAT Jaipur27 Mar 2019AY 2011-12

Section 143(3)Section 153Section 153ASection 68

…29-30 in case of M/s Kota Dall Mill) relying the decision of Kabul Chawla has held that:- "In these appeals, the addition made under Section 153A were set aside by the Tribunal, on application of the decision in ‘Commissioner of Income Tax Vs. Kabul Chawla’, 380 ITR 573 (Del.). It was held that in the absence of any incriminating material concerning such additions found during the search proceedings, the matter, which was examined earlier in the assessment proceedings, could not be reopened." The revenue filed SLP before Hon'ble Supreme Court against the above order, which has been dismissed vide SLP No 23833/2…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S. Agrasen Agro Industries Private Limited, Kota

ITA 1188/JPR/2018[2010-11]Status: DisposedITAT Jaipur27 Mar 2019AY 2010-11

Section 143(3)Section 153Section 153ASection 68

…29-30 in case of M/s Kota Dall Mill) relying the decision of Kabul Chawla has held that:- "In these appeals, the addition made under Section 153A were set aside by the Tribunal, on application of the decision in ‘Commissioner of Income Tax Vs. Kabul Chawla’, 380 ITR 573 (Del.). It was held that in the absence of any incriminating material concerning such additions found during the search proceedings, the matter, which was examined earlier in the assessment proceedings, could not be reopened." The revenue filed SLP before Hon'ble Supreme Court against the above order, which has been dismissed vide SLP No 23833/2…

M/S. Agrasen Agro Industries Private Limited, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 1053/JPR/2018[2010-11]Status: DisposedITAT Jaipur27 Mar 2019AY 2010-11

Section 143(3)Section 153Section 153ASection 68

…29-30 in case of M/s Kota Dall Mill) relying the decision of Kabul Chawla has held that:- "In these appeals, the addition made under Section 153A were set aside by the Tribunal, on application of the decision in ‘Commissioner of Income Tax Vs. Kabul Chawla’, 380 ITR 573 (Del.). It was held that in the absence of any incriminating material concerning such additions found during the search proceedings, the matter, which was examined earlier in the assessment proceedings, could not be reopened." The revenue filed SLP before Hon'ble Supreme Court against the above order, which has been dismissed vide SLP No 23833/2…

Mrs. Reena Jain, Mumbai vs. Deputy Commissioner of Income Tax Central Circle - 8(4), Mumbai

In the result, the appeals are partly allowed

ITA 1007/MUM/2018[2014-15]Status: DisposedITAT Mumbai25 Mar 2019AY 2014-15

Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2013-14 Mr. Ratnesh Chand Jain, Deputy Commissioner Of 902/903, A Wing, Kalinga Vs. Income Tax, Central Tower, Nirmal Nagar, Circle-8(4), 658, 6Th Link Road, Mulund (West), Floor, Aayakar Bhavan Mumbai-400080 Mumbai. Pan No. Aabpj0683P Appellant Respondent Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Mrs. Reenajain, Deputy Commissioner Of 902/903, A Wing, Kalinga Vs. Income Tax Central Tower, Nirmal Nagar Link Circle-8(4), 658, 6Th Road, Mulund (West), Floor, Aayakar Bhavan Mumbai-400080 Mumbai. Pan No. Aeapj6605C

For Appellant: Mr. Bhupendra Shah, ARFor Respondent: Mr. A.K. Srivastava, DR

Section 131Section 132Section 132(4)Section 143(3)Section 153ASection 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI PAWAN SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2013-14 Mr. Ratnesh Chand Jain, Deputy Commissioner of 902/903, A Wing, Kalinga Vs. Income Tax, Central Tower, Nirmal Nagar, Circle-8(4), 658, 6th Link Road, Mulund (West), Floor, Aayakar Bhavan Mumbai-400080 Mumbai. PAN No. AABPJ0683P Appellant Respondent Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Mrs. ReenaJain, Deputy Commissioner of…

Mr.Ratnesh Chand Jain, Mumbai vs. Deputy Commissioner of Income Tax Central Circle-8(4), Mumbai

In the result, the appeals are partly allowed

ITA 1001/MUM/2018[2009-10]Status: DisposedITAT Mumbai25 Mar 2019AY 2009-10

Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2013-14 Mr. Ratnesh Chand Jain, Deputy Commissioner Of 902/903, A Wing, Kalinga Vs. Income Tax, Central Tower, Nirmal Nagar, Circle-8(4), 658, 6Th Link Road, Mulund (West), Floor, Aayakar Bhavan Mumbai-400080 Mumbai. Pan No. Aabpj0683P Appellant Respondent Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Mrs. Reenajain, Deputy Commissioner Of 902/903, A Wing, Kalinga Vs. Income Tax Central Tower, Nirmal Nagar Link Circle-8(4), 658, 6Th Road, Mulund (West), Floor, Aayakar Bhavan Mumbai-400080 Mumbai. Pan No. Aeapj6605C

For Appellant: Mr. Bhupendra Shah, ARFor Respondent: Mr. A.K. Srivastava, DR

Section 131Section 132Section 132(4)Section 143(3)Section 153ASection 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI PAWAN SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2013-14 Mr. Ratnesh Chand Jain, Deputy Commissioner of 902/903, A Wing, Kalinga Vs. Income Tax, Central Tower, Nirmal Nagar, Circle-8(4), 658, 6th Link Road, Mulund (West), Floor, Aayakar Bhavan Mumbai-400080 Mumbai. PAN No. AABPJ0683P Appellant Respondent Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Mrs. ReenaJain, Deputy Commissioner of…