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 367,181 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

Deepak Narang, Delhi vs. DCIT, Central Circle - 29, Delhi

In the result, Appeals of the Assessee in ITA Nos

ITA 3392/DEL/2023[A.Y. 2020-21]Status: DisposedITAT Delhi30 Jun 2025

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.Ita No. 3391/Del/2023 (A.Y. 2019-20) Deepak Narang Vs. Dcit A-2/66, Top Floor, Paschim Central Circle-29, 318, Income Vihar, West Delhi Tax Building, E-2, Ara Centre, Pan: Aafpn6476N Jhandewalan Extension, Delhi Appellant Respondent Dcit Vs. Deepak Narang Central Circle-29, 318, A-2/66,Top Floor, Paschim Income Tax Building, E-2, Vihar, Ara Centre, Jhandewalan West Delhi, Extension, Delhi Delhi Pan: Aafpn6476N Appellant Respondent

Section 132(1)Section 153ASection 153C

…g/2014. 6. We have gone through the decision of Hon'ble Delhi High Court in the case of Anand Kumar Jain, supra, wherein the Hon'ble Delhi High Court has dealt with exactly identical issue and relying on the decision of CIT vs. Kabul Chawla reported in [2016] 380 ITR 573 has held as under:- "7. The preliminary question under consideration before us is whether a statement under Section 132(4) constitutes incriminating material for carrying out assessment under S. 153(A) of the Act. A reading of the impugned order reveals that the statement of Mr. Jindal recorded under Section 132(4) forms the foundation of the ass…

Deepak Narang, Delhi vs. DCIT, Central Circle -29, Delhi

In the result, Appeals of the Assessee in ITA Nos

ITA 3391/DEL/2023[A.Y. 2019-20]Status: DisposedITAT Delhi30 Jun 2025

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.Ita No. 3391/Del/2023 (A.Y. 2019-20) Deepak Narang Vs. Dcit A-2/66, Top Floor, Paschim Central Circle-29, 318, Income Vihar, West Delhi Tax Building, E-2, Ara Centre, Pan: Aafpn6476N Jhandewalan Extension, Delhi Appellant Respondent Dcit Vs. Deepak Narang Central Circle-29, 318, A-2/66,Top Floor, Paschim Income Tax Building, E-2, Vihar, Ara Centre, Jhandewalan West Delhi, Extension, Delhi Delhi Pan: Aafpn6476N Appellant Respondent

Section 132(1)Section 153ASection 153C

…g/2014. 6. We have gone through the decision of Hon'ble Delhi High Court in the case of Anand Kumar Jain, supra, wherein the Hon'ble Delhi High Court has dealt with exactly identical issue and relying on the decision of CIT vs. Kabul Chawla reported in [2016] 380 ITR 573 has held as under:- "7. The preliminary question under consideration before us is whether a statement under Section 132(4) constitutes incriminating material for carrying out assessment under S. 153(A) of the Act. A reading of the impugned order reveals that the statement of Mr. Jindal recorded under Section 132(4) forms the foundation of the ass…

Deepak Narang, Delhi vs. DCIT, Central Circle - 29, New Delhi

In the result, Appeals of the Assessee in ITA Nos

ITA 3390/DEL/2023[A.Y. 2018-19]Status: DisposedITAT Delhi30 Jun 2025

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.Ita No. 3391/Del/2023 (A.Y. 2019-20) Deepak Narang Vs. Dcit A-2/66, Top Floor, Paschim Central Circle-29, 318, Income Vihar, West Delhi Tax Building, E-2, Ara Centre, Pan: Aafpn6476N Jhandewalan Extension, Delhi Appellant Respondent Dcit Vs. Deepak Narang Central Circle-29, 318, A-2/66,Top Floor, Paschim Income Tax Building, E-2, Vihar, Ara Centre, Jhandewalan West Delhi, Extension, Delhi Delhi Pan: Aafpn6476N Appellant Respondent

Section 132(1)Section 153ASection 153C

…g/2014. 6. We have gone through the decision of Hon'ble Delhi High Court in the case of Anand Kumar Jain, supra, wherein the Hon'ble Delhi High Court has dealt with exactly identical issue and relying on the decision of CIT vs. Kabul Chawla reported in [2016] 380 ITR 573 has held as under:- "7. The preliminary question under consideration before us is whether a statement under Section 132(4) constitutes incriminating material for carrying out assessment under S. 153(A) of the Act. A reading of the impugned order reveals that the statement of Mr. Jindal recorded under Section 132(4) forms the foundation of the ass…

DCIT, Central Circle-30, New Delhi vs. Gurpreet Kochar, New Delhi

In the result, the Appeals filed by the Revenue in ITA No

ITA 940/DEL/2020[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.Dcit Vs. Harpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4656N New Delhi Appellant Respondent Dcit Vs. Gurmeet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4654Q New Delhi Appellant Respondent Dcit Vs. Gurpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aizpk6763F New Delhi Appellant Respondent C.O No. 46/Del/2023 In Ita No. 938/Del/2020 (A.Y. 2015-16) Harpreetkochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4656N Appellant Respondent C.O No. 49/Del/2023 In Ita No. 939/Del/2020 (A.Y. 2015-16) Gurmeet Kochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4654Q Appellant Respondent C.O Nos. 46, 47 & 49/Del/2020 Dcit Vs. Harpreetkochar

Section 132Section 153ASection 47Section 54F

…of the Act is beyond the jurisdiction as the said disallowance was not based on any incriminating material found as a result of search. The Assessees have also relied on the Judgment of Jurisdictional High Court in the case of CIT Vs. Kabul Chawla reported in 380 ITR 573, Principal CIT Vs. MeetaGutgutia reported in 395 ITR 526 and CIT Vs. Sinhgad Technical Educational Society reported in 395 ITR 344. The Ld. CIT(A) vide orders impugned dated 27/11/2019, 27/11/2019 and 25/11/2019, allowed the Appeals of the Assessees on merits by declaring that the Assessees C.O Nos. 46, 47 & 49/Del/2020 DCIT Vs. HarpreetKoch…

DCIT Central Circle-30, New Delhi vs. Gurmeet Kochar, New Delhi

In the result, the Appeals filed by the Revenue in ITA No

ITA 939/DEL/2020[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.Dcit Vs. Harpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4656N New Delhi Appellant Respondent Dcit Vs. Gurmeet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4654Q New Delhi Appellant Respondent Dcit Vs. Gurpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aizpk6763F New Delhi Appellant Respondent C.O No. 46/Del/2023 In Ita No. 938/Del/2020 (A.Y. 2015-16) Harpreetkochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4656N Appellant Respondent C.O No. 49/Del/2023 In Ita No. 939/Del/2020 (A.Y. 2015-16) Gurmeet Kochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4654Q Appellant Respondent C.O Nos. 46, 47 & 49/Del/2020 Dcit Vs. Harpreetkochar

Section 132Section 153ASection 47Section 54F

…of the Act is beyond the jurisdiction as the said disallowance was not based on any incriminating material found as a result of search. The Assessees have also relied on the Judgment of Jurisdictional High Court in the case of CIT Vs. Kabul Chawla reported in 380 ITR 573, Principal CIT Vs. MeetaGutgutia reported in 395 ITR 526 and CIT Vs. Sinhgad Technical Educational Society reported in 395 ITR 344. The Ld. CIT(A) vide orders impugned dated 27/11/2019, 27/11/2019 and 25/11/2019, allowed the Appeals of the Assessees on merits by declaring that the Assessees C.O Nos. 46, 47 & 49/Del/2020 DCIT Vs. HarpreetKoch…

DCIT Central Circle-30, New Delhi vs. Harpreet Kochar, New Delhi

In the result, the Appeals filed by the Revenue in ITA No

ITA 938/DEL/2020[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.Dcit Vs. Harpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4656N New Delhi Appellant Respondent Dcit Vs. Gurmeet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4654Q New Delhi Appellant Respondent Dcit Vs. Gurpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aizpk6763F New Delhi Appellant Respondent C.O No. 46/Del/2023 In Ita No. 938/Del/2020 (A.Y. 2015-16) Harpreetkochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4656N Appellant Respondent C.O No. 49/Del/2023 In Ita No. 939/Del/2020 (A.Y. 2015-16) Gurmeet Kochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4654Q Appellant Respondent C.O Nos. 46, 47 & 49/Del/2020 Dcit Vs. Harpreetkochar

Section 132Section 153ASection 47Section 54F

…of the Act is beyond the jurisdiction as the said disallowance was not based on any incriminating material found as a result of search. The Assessees have also relied on the Judgment of Jurisdictional High Court in the case of CIT Vs. Kabul Chawla reported in 380 ITR 573, Principal CIT Vs. MeetaGutgutia reported in 395 ITR 526 and CIT Vs. Sinhgad Technical Educational Society reported in 395 ITR 344. The Ld. CIT(A) vide orders impugned dated 27/11/2019, 27/11/2019 and 25/11/2019, allowed the Appeals of the Assessees on merits by declaring that the Assessees C.O Nos. 46, 47 & 49/Del/2020 DCIT Vs. HarpreetKoch…

DCIT, Central Circle-1, Jaipur vs. Animesh Agarwal, Sikar

In the result, the appeals of the revenue in ITA No

ITA 290/JPR/2025[2016]Status: DisposedITAT Jaipur26 Jun 2025

…d. It is a settled proposition of law that a concluded assessment cannot be disturbed if no incriminating material is found during search. In support he relied upon the decision of Hon'ble Delhi High Court in the case of CIT vs Kabul Chawla reported in (2016) 380 ITR 573 (Del) even the SLP filed by the revenue was dismissed by the apex court as reported in 380 ITR (St.) 4 (SC). He also contended that there was no ban in purchasing & selling shares of 'Anax.com' / 'Yamini Investments' at the time when the assessee entered in purchases & sales transactions. The assessee submitted that on 1.10.2012, the assessee app…

Tarun Muradia, Udaipur vs. DCIT Central Circle-1 Udaipur, Udaipur

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

ITA 848/JODH/2024[2018-19]Status: DisposedITAT Jodhpur23 Jun 2025AY 2018-19

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 132aSection 132tSection 143(2)Section 153ASection 234ASection 250

…submitted by the assessee and accepted by the AO at the time of regular assessment, the same would amount to the Revenue getting a second opportunity to reopen the concluded assessment, which is not permissible under the law. (iii) CIT V/S KABUL CHAWALA(2016) 380 ITR 573Held – Since no incriminating material was unearthed during the search, no additions could have been made to the income already assessed. Assessment u/s 153A can be carried out only on the basis of 4 Tarun Murdia , Udaipur seized material. Where no incriminating material was unearthed during the search, no additions could be made to the income alr…

The ACIT, Central Circle-1, Vadodara vs. M/S. S.S. Infra, Vadodara

In the result, for the detailed reasons recorded above while adjudicating each of the grounds, all the grounds raised by the Revenue in these appeals for the assessment years 2015–16 to 2018–19 sta...

ITA 158/AHD/2021[2018-19]Status: DisposedITAT Ahmedabad20 Jun 2025AY 2018-19

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarit(Ss)A No.78, 79 & 80/Ahd/2021 Asstt.Year : 2015-16, 2016-17 & 2017-16 & Asstt.Year 2018-19 Dcit, Cent.Cir.1 M/S.S.S. Infra Vadodara. Vs. Survey No.579 Shree Hari Duplex, Mouje Bil Vadodaa 391 410. Pan : Acnfs 6514 Q (Applicant) (Responent)

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri Rignesh Das, CIT-DR
Section 131Section 132Section 143(1)Section 143(3)Section 153CSection 69ASection 69C

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘C’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD ] ] BEFORE MS.SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER IT(SS)A No.78, 79 and 80/Ahd/2021 Asstt.Year : 2015-16, 2016-17 and 2017-16 AND Asstt.Year 2018-19 DCIT, Cent.Cir.1 M/s.S.S. Infra Vadodara. Vs. Survey No.579 Shree Hari Duplex, Mouje Bil Vadodaa 391 410. PAN : ACNFS 6514 Q (Applicant) (Responent) Assessee by : Shri Mehul…

Indu Bala Porwal, Udaipur vs. Deputy Commissioner of Income Tax, Centre Circle-1, Udaipur

In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above

ITA 173/JODH/2023[2014-15]Status: DisposedITAT Jodhpur18 Jun 2025AY 2014-15

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 132Section 153Section 153ASection 250

…nce the assessment proceedings are not pending on the date of search and there is no incriminating material found during search, the completed assessment proceedings could not be disturbed. He has placed reliance on judgment in the case of CIT Vs Kabul Chawla 380 ITR 573 (Del) and also cited reliance on following judicial precedents:- 24 Indu Bala Porwal, Udaipur PCIT, CENTRAL IT, NEW DELHI V. MEETA GUTGUTIA [2018] 96 TAXMANN.COM 468 (SC) PCIT, DELHI 2 V. BLUEBIRD SOFTWARE P. LTD. [2020] 119 TAXMANN.COM 348 (SC) COMMISSIONER OF INCOME-TAX-20 V. DEEPAK KUMAR AGARWAL [2017] 398 ITR 586 (BOMBAY-HC) Jai Steel (India…

ACIT, Central Circle-25, New Delhi vs. Trinetra Infosystems Pvt.Ltd., Delhi

Appeals are partly allowed and all the Revenue’s appeals are dismissed

ITA 9097/DEL/2019[2013-14]Status: DisposedITAT Delhi11 Jun 2025AY 2013-14

Bench: : Shri Satbeer Singh Godara & Smt. Annapurna Guptaआयकर अपील सं./I.T.A. Nos. 8286 To 8291/Del/2018 (िनधा"रण वष" / Assessment Years : 2010-11 To 2015-16) बनाम Pradeep Kumar Jindal Acit F-3/12, Model Town, New Central Circle-25, New Delhi / Vs. Delhi, Delhi, Pin 110009. "ायी लेखा सं./जीआइआर सं./Pan No. : Aaipj8526A (Appellant) .. (Respondent) आयकर अपील सं./I.T.A. Nos. 9095, 4946, 9096 & 4947/Del/2019, (िनधा"रण वष" / Assessment Years : 2010-11, 2012-13, 2015-16 & 2016-17) बनाम Acit M/S. Delta Leasing & Central Circle-25, New Finance Ltd. / Vs. Delhi C-55 F.I.E., Patparganj, East Delhi, New Delhi, Delhi - 110092 "ायी लेखा सं./जीआइआर सं./Pan No. : Aaacd0594K (Appellant) .. (Respondent)

For Appellant: NoneFor Respondent: Shri Sunil Yadav, CIT. DR
Section 132(4)

…l ground raised. We have noted that the Ld. CIT(A) has given a categorical finding that the assessment framed in the present case u/s.153A of the Act is in accordance with the law interpreted by the Jurisdictional High Court in the case of CIT vs Kabul Chawla 380 ITR 573(Delhi), noting that incriminating material was found in the present case by way of the admission of the assessee itself of being an accommodation entry provider which was duly corroborated with evidences also ITA Nos. 8286/Del/2018 & 13 Ors. [Pradeep Kumar Jindal & Ors.] - 6 – found during search conducted on him. Therefore, as far as validity of…

ACIT CC-25, New Delhi vs. Delta Leasing & Finance Ltd., New Delhi

Appeals are partly allowed and all the Revenue’s appeals are dismissed

ITA 9096/DEL/2019[2015-16]Status: DisposedITAT Delhi11 Jun 2025AY 2015-16

Bench: : Shri Satbeer Singh Godara & Smt. Annapurna Guptaआयकर अपील सं./I.T.A. Nos. 8286 To 8291/Del/2018 (िनधा"रण वष" / Assessment Years : 2010-11 To 2015-16) बनाम Pradeep Kumar Jindal Acit F-3/12, Model Town, New Central Circle-25, New Delhi / Vs. Delhi, Delhi, Pin 110009. "ायी लेखा सं./जीआइआर सं./Pan No. : Aaipj8526A (Appellant) .. (Respondent) आयकर अपील सं./I.T.A. Nos. 9095, 4946, 9096 & 4947/Del/2019, (िनधा"रण वष" / Assessment Years : 2010-11, 2012-13, 2015-16 & 2016-17) बनाम Acit M/S. Delta Leasing & Central Circle-25, New Finance Ltd. / Vs. Delhi C-55 F.I.E., Patparganj, East Delhi, New Delhi, Delhi - 110092 "ायी लेखा सं./जीआइआर सं./Pan No. : Aaacd0594K (Appellant) .. (Respondent)

For Appellant: NoneFor Respondent: Shri Sunil Yadav, CIT. DR
Section 132(4)

…l ground raised. We have noted that the Ld. CIT(A) has given a categorical finding that the assessment framed in the present case u/s.153A of the Act is in accordance with the law interpreted by the Jurisdictional High Court in the case of CIT vs Kabul Chawla 380 ITR 573(Delhi), noting that incriminating material was found in the present case by way of the admission of the assessee itself of being an accommodation entry provider which was duly corroborated with evidences also ITA Nos. 8286/Del/2018 & 13 Ors. [Pradeep Kumar Jindal & Ors.] - 6 – found during search conducted on him. Therefore, as far as validity of…

ACIT CC-25, New Delhi vs. Delta Leasing & Finance Ltd., New Delhi

Appeals are partly allowed and all the Revenue’s appeals are dismissed

ITA 9095/DEL/2019[2010-11]Status: DisposedITAT Delhi11 Jun 2025AY 2010-11

Bench: : Shri Satbeer Singh Godara & Smt. Annapurna Guptaआयकर अपील सं./I.T.A. Nos. 8286 To 8291/Del/2018 (िनधा"रण वष" / Assessment Years : 2010-11 To 2015-16) बनाम Pradeep Kumar Jindal Acit F-3/12, Model Town, New Central Circle-25, New Delhi / Vs. Delhi, Delhi, Pin 110009. "ायी लेखा सं./जीआइआर सं./Pan No. : Aaipj8526A (Appellant) .. (Respondent) आयकर अपील सं./I.T.A. Nos. 9095, 4946, 9096 & 4947/Del/2019, (िनधा"रण वष" / Assessment Years : 2010-11, 2012-13, 2015-16 & 2016-17) बनाम Acit M/S. Delta Leasing & Central Circle-25, New Finance Ltd. / Vs. Delhi C-55 F.I.E., Patparganj, East Delhi, New Delhi, Delhi - 110092 "ायी लेखा सं./जीआइआर सं./Pan No. : Aaacd0594K (Appellant) .. (Respondent)

For Appellant: NoneFor Respondent: Shri Sunil Yadav, CIT. DR
Section 132(4)

…l ground raised. We have noted that the Ld. CIT(A) has given a categorical finding that the assessment framed in the present case u/s.153A of the Act is in accordance with the law interpreted by the Jurisdictional High Court in the case of CIT vs Kabul Chawla 380 ITR 573(Delhi), noting that incriminating material was found in the present case by way of the admission of the assessee itself of being an accommodation entry provider which was duly corroborated with evidences also ITA Nos. 8286/Del/2018 & 13 Ors. [Pradeep Kumar Jindal & Ors.] - 6 – found during search conducted on him. Therefore, as far as validity of…

ACIT CC-25, New Delhi vs. Focus Industrial Resources Ltd, New Delhi

Appeals are partly allowed and all the Revenue’s appeals are dismissed

ITA 7758/DEL/2019[2011-12]Status: DisposedITAT Delhi11 Jun 2025AY 2011-12

Bench: : Shri Satbeer Singh Godara & Smt. Annapurna Guptaआयकर अपील सं./I.T.A. Nos. 8286 To 8291/Del/2018 (िनधा"रण वष" / Assessment Years : 2010-11 To 2015-16) बनाम Pradeep Kumar Jindal Acit F-3/12, Model Town, New Central Circle-25, New Delhi / Vs. Delhi, Delhi, Pin 110009. "ायी लेखा सं./जीआइआर सं./Pan No. : Aaipj8526A (Appellant) .. (Respondent) आयकर अपील सं./I.T.A. Nos. 9095, 4946, 9096 & 4947/Del/2019, (िनधा"रण वष" / Assessment Years : 2010-11, 2012-13, 2015-16 & 2016-17) बनाम Acit M/S. Delta Leasing & Central Circle-25, New Finance Ltd. / Vs. Delhi C-55 F.I.E., Patparganj, East Delhi, New Delhi, Delhi - 110092 "ायी लेखा सं./जीआइआर सं./Pan No. : Aaacd0594K (Appellant) .. (Respondent)

For Appellant: NoneFor Respondent: Shri Sunil Yadav, CIT. DR
Section 132(4)

…l ground raised. We have noted that the Ld. CIT(A) has given a categorical finding that the assessment framed in the present case u/s.153A of the Act is in accordance with the law interpreted by the Jurisdictional High Court in the case of CIT vs Kabul Chawla 380 ITR 573(Delhi), noting that incriminating material was found in the present case by way of the admission of the assessee itself of being an accommodation entry provider which was duly corroborated with evidences also ITA Nos. 8286/Del/2018 & 13 Ors. [Pradeep Kumar Jindal & Ors.] - 6 – found during search conducted on him. Therefore, as far as validity of…

ACIT CC-25, New Delhi vs. Focus Industrial Resources Ltd, New Delhi

Appeals are partly allowed and all the Revenue’s appeals are dismissed

ITA 4952/DEL/2019[2012-13]Status: DisposedITAT Delhi11 Jun 2025AY 2012-13

Bench: : Shri Satbeer Singh Godara & Smt. Annapurna Guptaआयकर अपील सं./I.T.A. Nos. 8286 To 8291/Del/2018 (िनधा"रण वष" / Assessment Years : 2010-11 To 2015-16) बनाम Pradeep Kumar Jindal Acit F-3/12, Model Town, New Central Circle-25, New Delhi / Vs. Delhi, Delhi, Pin 110009. "ायी लेखा सं./जीआइआर सं./Pan No. : Aaipj8526A (Appellant) .. (Respondent) आयकर अपील सं./I.T.A. Nos. 9095, 4946, 9096 & 4947/Del/2019, (िनधा"रण वष" / Assessment Years : 2010-11, 2012-13, 2015-16 & 2016-17) बनाम Acit M/S. Delta Leasing & Central Circle-25, New Finance Ltd. / Vs. Delhi C-55 F.I.E., Patparganj, East Delhi, New Delhi, Delhi - 110092 "ायी लेखा सं./जीआइआर सं./Pan No. : Aaacd0594K (Appellant) .. (Respondent)

For Appellant: NoneFor Respondent: Shri Sunil Yadav, CIT. DR
Section 132(4)

…l ground raised. We have noted that the Ld. CIT(A) has given a categorical finding that the assessment framed in the present case u/s.153A of the Act is in accordance with the law interpreted by the Jurisdictional High Court in the case of CIT vs Kabul Chawla 380 ITR 573(Delhi), noting that incriminating material was found in the present case by way of the admission of the assessee itself of being an accommodation entry provider which was duly corroborated with evidences also ITA Nos. 8286/Del/2018 & 13 Ors. [Pradeep Kumar Jindal & Ors.] - 6 – found during search conducted on him. Therefore, as far as validity of…

ACIT CC-25, New Delhi vs. Trinetra Infosystems Pvt Ltd, New Delhi

Appeals are partly allowed and all the Revenue’s appeals are dismissed

ITA 4948/DEL/2019[2015-16]Status: DisposedITAT Delhi11 Jun 2025AY 2015-16

Bench: : Shri Satbeer Singh Godara & Smt. Annapurna Guptaआयकर अपील सं./I.T.A. Nos. 8286 To 8291/Del/2018 (िनधा"रण वष" / Assessment Years : 2010-11 To 2015-16) बनाम Pradeep Kumar Jindal Acit F-3/12, Model Town, New Central Circle-25, New Delhi / Vs. Delhi, Delhi, Pin 110009. "ायी लेखा सं./जीआइआर सं./Pan No. : Aaipj8526A (Appellant) .. (Respondent) आयकर अपील सं./I.T.A. Nos. 9095, 4946, 9096 & 4947/Del/2019, (िनधा"रण वष" / Assessment Years : 2010-11, 2012-13, 2015-16 & 2016-17) बनाम Acit M/S. Delta Leasing & Central Circle-25, New Finance Ltd. / Vs. Delhi C-55 F.I.E., Patparganj, East Delhi, New Delhi, Delhi - 110092 "ायी लेखा सं./जीआइआर सं./Pan No. : Aaacd0594K (Appellant) .. (Respondent)

For Appellant: NoneFor Respondent: Shri Sunil Yadav, CIT. DR
Section 132(4)

…l ground raised. We have noted that the Ld. CIT(A) has given a categorical finding that the assessment framed in the present case u/s.153A of the Act is in accordance with the law interpreted by the Jurisdictional High Court in the case of CIT vs Kabul Chawla 380 ITR 573(Delhi), noting that incriminating material was found in the present case by way of the admission of the assessee itself of being an accommodation entry provider which was duly corroborated with evidences also ITA Nos. 8286/Del/2018 & 13 Ors. [Pradeep Kumar Jindal & Ors.] - 6 – found during search conducted on him. Therefore, as far as validity of…

ACIT CC-25, New Delhi vs. Delta Leasing & Finance Ltd., New Delhi

Appeals are partly allowed and all the Revenue’s appeals are dismissed

ITA 4947/DEL/2019[2016-17]Status: DisposedITAT Delhi11 Jun 2025AY 2016-17

Bench: : Shri Satbeer Singh Godara & Smt. Annapurna Guptaआयकर अपील सं./I.T.A. Nos. 8286 To 8291/Del/2018 (िनधा"रण वष" / Assessment Years : 2010-11 To 2015-16) बनाम Pradeep Kumar Jindal Acit F-3/12, Model Town, New Central Circle-25, New Delhi / Vs. Delhi, Delhi, Pin 110009. "ायी लेखा सं./जीआइआर सं./Pan No. : Aaipj8526A (Appellant) .. (Respondent) आयकर अपील सं./I.T.A. Nos. 9095, 4946, 9096 & 4947/Del/2019, (िनधा"रण वष" / Assessment Years : 2010-11, 2012-13, 2015-16 & 2016-17) बनाम Acit M/S. Delta Leasing & Central Circle-25, New Finance Ltd. / Vs. Delhi C-55 F.I.E., Patparganj, East Delhi, New Delhi, Delhi - 110092 "ायी लेखा सं./जीआइआर सं./Pan No. : Aaacd0594K (Appellant) .. (Respondent)

For Appellant: NoneFor Respondent: Shri Sunil Yadav, CIT. DR
Section 132(4)

…l ground raised. We have noted that the Ld. CIT(A) has given a categorical finding that the assessment framed in the present case u/s.153A of the Act is in accordance with the law interpreted by the Jurisdictional High Court in the case of CIT vs Kabul Chawla 380 ITR 573(Delhi), noting that incriminating material was found in the present case by way of the admission of the assessee itself of being an accommodation entry provider which was duly corroborated with evidences also ITA Nos. 8286/Del/2018 & 13 Ors. [Pradeep Kumar Jindal & Ors.] - 6 – found during search conducted on him. Therefore, as far as validity of…

ACIT CC-25, New Delhi vs. Delta Leasing & Finance Ltd., New Delhi

Appeals are partly allowed and all the Revenue’s appeals are dismissed

ITA 4946/DEL/2019[2012-13]Status: DisposedITAT Delhi11 Jun 2025AY 2012-13

Bench: : Shri Satbeer Singh Godara & Smt. Annapurna Guptaआयकर अपील सं./I.T.A. Nos. 8286 To 8291/Del/2018 (िनधा"रण वष" / Assessment Years : 2010-11 To 2015-16) बनाम Pradeep Kumar Jindal Acit F-3/12, Model Town, New Central Circle-25, New Delhi / Vs. Delhi, Delhi, Pin 110009. "ायी लेखा सं./जीआइआर सं./Pan No. : Aaipj8526A (Appellant) .. (Respondent) आयकर अपील सं./I.T.A. Nos. 9095, 4946, 9096 & 4947/Del/2019, (िनधा"रण वष" / Assessment Years : 2010-11, 2012-13, 2015-16 & 2016-17) बनाम Acit M/S. Delta Leasing & Central Circle-25, New Finance Ltd. / Vs. Delhi C-55 F.I.E., Patparganj, East Delhi, New Delhi, Delhi - 110092 "ायी लेखा सं./जीआइआर सं./Pan No. : Aaacd0594K (Appellant) .. (Respondent)

For Appellant: NoneFor Respondent: Shri Sunil Yadav, CIT. DR
Section 132(4)

…l ground raised. We have noted that the Ld. CIT(A) has given a categorical finding that the assessment framed in the present case u/s.153A of the Act is in accordance with the law interpreted by the Jurisdictional High Court in the case of CIT vs Kabul Chawla 380 ITR 573(Delhi), noting that incriminating material was found in the present case by way of the admission of the assessee itself of being an accommodation entry provider which was duly corroborated with evidences also ITA Nos. 8286/Del/2018 & 13 Ors. [Pradeep Kumar Jindal & Ors.] - 6 – found during search conducted on him. Therefore, as far as validity of…

Pradeep Kumar Jindal, New Delhi vs. ACIT, Central Circle- 25, New Delhi

Appeals are partly allowed and all the Revenue’s appeals are dismissed

ITA 8291/DEL/2018[2015-16]Status: DisposedITAT Delhi11 Jun 2025AY 2015-16

Bench: : Shri Satbeer Singh Godara & Smt. Annapurna Guptaआयकर अपील सं./I.T.A. Nos. 8286 To 8291/Del/2018 (िनधा"रण वष" / Assessment Years : 2010-11 To 2015-16) बनाम Pradeep Kumar Jindal Acit F-3/12, Model Town, New Central Circle-25, New Delhi / Vs. Delhi, Delhi, Pin 110009. "ायी लेखा सं./जीआइआर सं./Pan No. : Aaipj8526A (Appellant) .. (Respondent) आयकर अपील सं./I.T.A. Nos. 9095, 4946, 9096 & 4947/Del/2019, (िनधा"रण वष" / Assessment Years : 2010-11, 2012-13, 2015-16 & 2016-17) बनाम Acit M/S. Delta Leasing & Central Circle-25, New Finance Ltd. / Vs. Delhi C-55 F.I.E., Patparganj, East Delhi, New Delhi, Delhi - 110092 "ायी लेखा सं./जीआइआर सं./Pan No. : Aaacd0594K (Appellant) .. (Respondent)

For Appellant: NoneFor Respondent: Shri Sunil Yadav, CIT. DR
Section 132(4)

…l ground raised. We have noted that the Ld. CIT(A) has given a categorical finding that the assessment framed in the present case u/s.153A of the Act is in accordance with the law interpreted by the Jurisdictional High Court in the case of CIT vs Kabul Chawla 380 ITR 573(Delhi), noting that incriminating material was found in the present case by way of the admission of the assessee itself of being an accommodation entry provider which was duly corroborated with evidences also ITA Nos. 8286/Del/2018 & 13 Ors. [Pradeep Kumar Jindal & Ors.] - 6 – found during search conducted on him. Therefore, as far as validity of…

Pradeep Kumar Jindal, New Delhi vs. ACIT, Central Circle- 25, New Delhi

Appeals are partly allowed and all the Revenue’s appeals are dismissed

ITA 8290/DEL/2018[2014-15]Status: DisposedITAT Delhi11 Jun 2025AY 2014-15

Bench: : Shri Satbeer Singh Godara & Smt. Annapurna Guptaआयकर अपील सं./I.T.A. Nos. 8286 To 8291/Del/2018 (िनधा"रण वष" / Assessment Years : 2010-11 To 2015-16) बनाम Pradeep Kumar Jindal Acit F-3/12, Model Town, New Central Circle-25, New Delhi / Vs. Delhi, Delhi, Pin 110009. "ायी लेखा सं./जीआइआर सं./Pan No. : Aaipj8526A (Appellant) .. (Respondent) आयकर अपील सं./I.T.A. Nos. 9095, 4946, 9096 & 4947/Del/2019, (िनधा"रण वष" / Assessment Years : 2010-11, 2012-13, 2015-16 & 2016-17) बनाम Acit M/S. Delta Leasing & Central Circle-25, New Finance Ltd. / Vs. Delhi C-55 F.I.E., Patparganj, East Delhi, New Delhi, Delhi - 110092 "ायी लेखा सं./जीआइआर सं./Pan No. : Aaacd0594K (Appellant) .. (Respondent)

For Appellant: NoneFor Respondent: Shri Sunil Yadav, CIT. DR
Section 132(4)

…l ground raised. We have noted that the Ld. CIT(A) has given a categorical finding that the assessment framed in the present case u/s.153A of the Act is in accordance with the law interpreted by the Jurisdictional High Court in the case of CIT vs Kabul Chawla 380 ITR 573(Delhi), noting that incriminating material was found in the present case by way of the admission of the assessee itself of being an accommodation entry provider which was duly corroborated with evidences also ITA Nos. 8286/Del/2018 & 13 Ors. [Pradeep Kumar Jindal & Ors.] - 6 – found during search conducted on him. Therefore, as far as validity of…