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

M/S. Brahmaputra Realtors (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, we hold that addition of share capital in the year under consideration has been made without relying on any incriminating material found during the course of search

ITA 3406/DEL/2017[2007-08]Status: DisposedITAT Delhi23 Apr 2018AY 2007-08

Bench: Shri G.D. Agrawal & Shri K. Narsimha Chary

For Appellant: S/Shri Gautam Jain, P.K. Kamal, Lalit MohanFor Respondent: Shri Ravi Kant Gupta, Sr. DR
Section 132Section 143(1)Section 153Section 153ASection 153CSection 68

…rting the addition is available on record, the addition cannot be sustained and since as the documents neither belong to nor pertain to the assessee thereon by applying the principle laid down by the Hon’ble Delhi High Court in the case of CIT vs Kabul Chawla,380 ITR 573, the bench held that no addition could be sustained. 6. We have perused the record. The assessment order reads that the Ld. AO placed reliance on five documents and also the statement of one Shri Sampath Sharma, Director, to reach the conclusion that the assessee obtained accommodation entries. On a careful perusal of the description of the docu…

ACIT, New Delhi vs. M/S. Devyani Internatioanl Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed and the C

ITA 858/DEL/2015[2007-08]Status: DisposedITAT Delhi23 Apr 2018AY 2007-08

Bench: Shri R.S. Syal & Shri K. Narasimha Chary

For Appellant: Shri Akshat Jain, CAFor Respondent: Ms Rachna Singh, CIT, DR
Section 131Section 132Section 133(6)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA Nos.857 to 859 & 861/Del/2015 Assessment Years : 2006-07 to 2008-09 & 2010-11 ACIT, Vs. Devyani International Ltd., Central Circle-7, R/o F.2/7, Okhla Industrial Area, New Delhi. Phase-I, New Delhi. PAN: AABCD5534A CO Nos.291 & 292/Del/2015 (ITA Nos.858 & 859/Del/2015 Assessment Years : 2007-08 & 2008-09 Devyani International Ltd., Vs. ACIT, R/o F.2/7, Okhla Industrial Central Circle-7, Area, Phase-I, New Delhi. New Delhi. PAN: AABCD5534A (Appellant) (Respon…

ACIT, New Delhi vs. M/S. Devyani Internatioanl Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed and the C

ITA 857/DEL/2015[2006-07]Status: DisposedITAT Delhi23 Apr 2018AY 2006-07

Bench: Shri R.S. Syal & Shri K. Narasimha Chary

For Appellant: Shri Akshat Jain, CAFor Respondent: Ms Rachna Singh, CIT, DR
Section 131Section 132Section 133(6)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA Nos.857 to 859 & 861/Del/2015 Assessment Years : 2006-07 to 2008-09 & 2010-11 ACIT, Vs. Devyani International Ltd., Central Circle-7, R/o F.2/7, Okhla Industrial Area, New Delhi. Phase-I, New Delhi. PAN: AABCD5534A CO Nos.291 & 292/Del/2015 (ITA Nos.858 & 859/Del/2015 Assessment Years : 2007-08 & 2008-09 Devyani International Ltd., Vs. ACIT, R/o F.2/7, Okhla Industrial Central Circle-7, Area, Phase-I, New Delhi. New Delhi. PAN: AABCD5534A (Appellant) (Respon…

M/S. Span Foundation Pvt. Ltd., Kolkata vs. DCIT, Central Circle - 3(2), Kolkata

In the result, appeal of the assessee is allowed

ITA 2521/KOL/2017[2009-10]Status: DisposedITAT Kolkata18 Apr 2018AY 2009-10

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

For Appellant: Shri S.K. Tulsiyan, Advocate & Bhoomija Verma, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 263

…sessment and relied on the order of Hon’ble Calcutta High Court in the case of Tata Metaliks Ltd. vs. CIT in ITA No.301 of 2005 dated 22.09.2014. Therefore, according to him, judgment rendered by the Delhi High Court in the case of CIT vs. Kabul Chawla (2016) 380 ITR 573 (Del) cannot come to the rescue of the assessee. The ld. CIT(DR) vehemently opposed the appeals and does not want us to interfere in the order of the ld. Principal CIT. 50. We have heard both the parties and perused the materials available on record, we note that there was a search u/s 132(1) of the Act which was conducted against the assessee co…

M/S. Cliff Trexim Pvt. Ltd., Kolkata vs. DCIT, Central Circle - 3(2), Kolkata

In the result, appeal of the assessee is allowed

ITA 2520/KOL/2017[2009-10]Status: DisposedITAT Kolkata18 Apr 2018AY 2009-10

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

For Appellant: Shri S.K. Tulsiyan, Advocate & Bhoomija Verma, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 263

…sessment and relied on the order of Hon’ble Calcutta High Court in the case of Tata Metaliks Ltd. vs. CIT in ITA No.301 of 2005 dated 22.09.2014. Therefore, according to him, judgment rendered by the Delhi High Court in the case of CIT vs. Kabul Chawla (2016) 380 ITR 573 (Del) cannot come to the rescue of the assessee. The ld. CIT(DR) vehemently opposed the appeals and does not want us to interfere in the order of the ld. Principal CIT. 50. We have heard both the parties and perused the materials available on record, we note that there was a search u/s 132(1) of the Act which was conducted against the assessee co…

M/S. Garg Brothers Pvt. Ltd., Kolkata vs. DCIT, Central Circle - 3(2), Kolkata

In the result, appeal of the assessee is allowed

ITA 2519/KOL/2017[2009-10]Status: DisposedITAT Kolkata18 Apr 2018AY 2009-10

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

For Appellant: Shri S.K. Tulsiyan, Advocate & Bhoomija Verma, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 263

…sessment and relied on the order of Hon’ble Calcutta High Court in the case of Tata Metaliks Ltd. vs. CIT in ITA No.301 of 2005 dated 22.09.2014. Therefore, according to him, judgment rendered by the Delhi High Court in the case of CIT vs. Kabul Chawla (2016) 380 ITR 573 (Del) cannot come to the rescue of the assessee. The ld. CIT(DR) vehemently opposed the appeals and does not want us to interfere in the order of the ld. Principal CIT. 50. We have heard both the parties and perused the materials available on record, we note that there was a search u/s 132(1) of the Act which was conducted against the assessee co…

ACIT, CC-1(1), Kolkata vs. M/S Hariram Jagdish Prasad, Kolkata

In the result, the appeals of the revenue are dismissed

ITA 1487/KOL/2015[2010-2011]Status: DisposedITAT Kolkata13 Apr 2018AY 2010-2011

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Sri S.S. Viswanethra Ravi] I.T.A. No. 1483/Kol/2015 Assessment Year: 2006-07 I.T.A. No. 1484/Kol/2015 Assessment Year: 2007-08 I.T.A. No. 1485/Kol/2015 Assessment Year: 2009-10 I.T.A. No. 1486/Kol/2015 Assessment Year: 2010-11 I.T.A. No. 1487/Kol/2015 Assessment Year: 2012-13

Section 140ASection 234ASection 234A(3)Section 234BSection 234B(3)Section 234CSection 250Section 271(1)(c)

…(3) of the Act, which is not based on any incriminating material found during the course of search, in cases where the assessment is not abated. This proposition has been laid down in the case of Commissioner of Income Tax (Central-III) v. Kabul Chawla (2016) 380 ITR 573 (Del). Thus, assessments for the Assessment Year 2006-07, 2007-08 & 2009-10, wherein an addition is made u/s 153A r.w.s. 143(3) of the Act, is not based on any incriminating material found and seized during the course of search, is bad in law. 7. We now consider the revenue’s appeal for the Assessment Year 2012-13. This appeal of the Revenue is…

ACIT, CC-1(1), Kolkata vs. M/S Hariram Jagdish Prasad, Kolkata

In the result, the appeals of the revenue are dismissed

ITA 1486/KOL/2015[2010-2011]Status: DisposedITAT Kolkata13 Apr 2018AY 2010-2011

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Sri S.S. Viswanethra Ravi] I.T.A. No. 1483/Kol/2015 Assessment Year: 2006-07 I.T.A. No. 1484/Kol/2015 Assessment Year: 2007-08 I.T.A. No. 1485/Kol/2015 Assessment Year: 2009-10 I.T.A. No. 1486/Kol/2015 Assessment Year: 2010-11 I.T.A. No. 1487/Kol/2015 Assessment Year: 2012-13

Section 140ASection 234ASection 234A(3)Section 234BSection 234B(3)Section 234CSection 250Section 271(1)(c)

…(3) of the Act, which is not based on any incriminating material found during the course of search, in cases where the assessment is not abated. This proposition has been laid down in the case of Commissioner of Income Tax (Central-III) v. Kabul Chawla (2016) 380 ITR 573 (Del). Thus, assessments for the Assessment Year 2006-07, 2007-08 & 2009-10, wherein an addition is made u/s 153A r.w.s. 143(3) of the Act, is not based on any incriminating material found and seized during the course of search, is bad in law. 7. We now consider the revenue’s appeal for the Assessment Year 2012-13. This appeal of the Revenue is…

ACIT, CC-1(1), Kolkata vs. M/S Hariram Jagdish Prasad, Kolkata

In the result, the appeals of the revenue are dismissed

ITA 1485/KOL/2015[2009-2010]Status: DisposedITAT Kolkata13 Apr 2018AY 2009-2010

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Sri S.S. Viswanethra Ravi] I.T.A. No. 1483/Kol/2015 Assessment Year: 2006-07 I.T.A. No. 1484/Kol/2015 Assessment Year: 2007-08 I.T.A. No. 1485/Kol/2015 Assessment Year: 2009-10 I.T.A. No. 1486/Kol/2015 Assessment Year: 2010-11 I.T.A. No. 1487/Kol/2015 Assessment Year: 2012-13

Section 140ASection 234ASection 234A(3)Section 234BSection 234B(3)Section 234CSection 250Section 271(1)(c)

…(3) of the Act, which is not based on any incriminating material found during the course of search, in cases where the assessment is not abated. This proposition has been laid down in the case of Commissioner of Income Tax (Central-III) v. Kabul Chawla (2016) 380 ITR 573 (Del). Thus, assessments for the Assessment Year 2006-07, 2007-08 & 2009-10, wherein an addition is made u/s 153A r.w.s. 143(3) of the Act, is not based on any incriminating material found and seized during the course of search, is bad in law. 7. We now consider the revenue’s appeal for the Assessment Year 2012-13. This appeal of the Revenue is…

ACIT, CC-1(1), Kolkata vs. M/S Hariram Jagdish Prasad, Kolkata

In the result, the appeals of the revenue are dismissed

ITA 1484/KOL/2015[2007-08]Status: DisposedITAT Kolkata13 Apr 2018AY 2007-08

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Sri S.S. Viswanethra Ravi] I.T.A. No. 1483/Kol/2015 Assessment Year: 2006-07 I.T.A. No. 1484/Kol/2015 Assessment Year: 2007-08 I.T.A. No. 1485/Kol/2015 Assessment Year: 2009-10 I.T.A. No. 1486/Kol/2015 Assessment Year: 2010-11 I.T.A. No. 1487/Kol/2015 Assessment Year: 2012-13

Section 140ASection 234ASection 234A(3)Section 234BSection 234B(3)Section 234CSection 250Section 271(1)(c)

…(3) of the Act, which is not based on any incriminating material found during the course of search, in cases where the assessment is not abated. This proposition has been laid down in the case of Commissioner of Income Tax (Central-III) v. Kabul Chawla (2016) 380 ITR 573 (Del). Thus, assessments for the Assessment Year 2006-07, 2007-08 & 2009-10, wherein an addition is made u/s 153A r.w.s. 143(3) of the Act, is not based on any incriminating material found and seized during the course of search, is bad in law. 7. We now consider the revenue’s appeal for the Assessment Year 2012-13. This appeal of the Revenue is…

ACIT, CC-1(1), Kolkata vs. M/S Hariram Jagdish Prasad, Kolkata

In the result, the appeals of the revenue are dismissed

ITA 1483/KOL/2015[2006-07]Status: DisposedITAT Kolkata13 Apr 2018AY 2006-07

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Sri S.S. Viswanethra Ravi] I.T.A. No. 1483/Kol/2015 Assessment Year: 2006-07 I.T.A. No. 1484/Kol/2015 Assessment Year: 2007-08 I.T.A. No. 1485/Kol/2015 Assessment Year: 2009-10 I.T.A. No. 1486/Kol/2015 Assessment Year: 2010-11 I.T.A. No. 1487/Kol/2015 Assessment Year: 2012-13

Section 140ASection 234ASection 234A(3)Section 234BSection 234B(3)Section 234CSection 250Section 271(1)(c)

…(3) of the Act, which is not based on any incriminating material found during the course of search, in cases where the assessment is not abated. This proposition has been laid down in the case of Commissioner of Income Tax (Central-III) v. Kabul Chawla (2016) 380 ITR 573 (Del). Thus, assessments for the Assessment Year 2006-07, 2007-08 & 2009-10, wherein an addition is made u/s 153A r.w.s. 143(3) of the Act, is not based on any incriminating material found and seized during the course of search, is bad in law. 7. We now consider the revenue’s appeal for the Assessment Year 2012-13. This appeal of the Revenue is…

Pyare Lal Mehta, Chandigarh vs. DCIT, Chandigarh

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

ITA 278/CHANDI/2015[2007-08]Status: DisposedITAT Chandigarh10 Apr 2018AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumarassessment Year : 2007-08

For Appellant: Sh. T.N. SinglaFor Respondent: Sh. Devinder Singh Kalyan, CIT–DR
Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year : 2007-08 Sh. Pyare Lal Mehta, Vs. The DCIT, Central Circle-1, 3205, Sector 21-D, Chandigarh Chandigarh PAN No. ACEPM4359E (Appellant) (Respondent) Appellant by : Sh. T.N. Singla Respondent by : Sh. Devinder Singh Kalyan, CIT–DR Date of Hearing : 10.04.2018 Date of Pronouncement: 10.04.2018 ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 10.02.2015 of the Principal Commiss…

Ambika Ghorpade, Bangalore vs. DCIT, Bangalore

In the result, the assessee's appeals for Assessment Years 2009-10

ITA 827/BANG/2015[2005-06]Status: DisposedITAT Bangalore10 Apr 2018AY 2005-06

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

For Appellant: Shri K.R. Pradeep, C.AFor Respondent: Shri K.V. Arvind, Standing Counsel for Dept
Section 143(3)Section 153ASection 153DSection 234ASection 234B

…ces reliance on the following decisions: 1) All cargo global logistics limited vs DCIT - 147 TTJ 513– Bombay ITAT (SB). 2) CIT vs Lancy Constructions - ITA 528 to 531/2014 - KAR HC. 3) Kusum Gupta vs. DCIT - 35 CCH 432 - Delhi ITAT. 4) CIT vs Kabul Chawla – (380 ITR 573) - Delhi HC” 3.4 The standing counsel for Revenue was heard in the matter and put forth the following written submissions :- 1. “ Search under section 132 of the Act was conducted in the case of of the assessee on 28/9/2010. Notice under section 153A of the Act dated 22/3/2011 was issued and served on the assessee. The assessee filed return of…

Bmm Ispat Limited, Hospet vs. DCIT, Bangalore

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

ITA 779/BANG/2015[2008-09]Status: DisposedITAT Bangalore10 Apr 2018AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

For Appellant: Shri K.R. Pradeep, C.AFor Respondent: Shri K.V.Arvind, Standing Counsel for Dept
Section 132Section 143(3)Section 153ASection 153DSection 234BSection 234DSection 68

…ere is incriminating material. The assessee places reliance on the following decisions: All cargo global logistics limited vs DCIT - 147 TTJ 513– Bombay ITAT (SB). Kusum Gupta vs. DCIT - 35 CCH 432 - Delhi ITAT - CLPB page 403/409 to 411 CIT vs Kabul Chawla - 380 ITR 573 - Delhi HC. Since there is no material seized in the hands of the assessee based on which the addition has been made, the assessment and the addition requires to be vacated at the threshold itself. Without prejudice, even on merits it is seen that the assessee had received share capital from 13 persons in the AY 2005-06 and have sold the same in…

Dinesh Kumar Singhi, Bangalore vs. DCIT, Bangalore

In the result, the assessee's appeal for Assessment Year 2011-12 is partly allowed

ITA 699/BANG/2015[2005-06]Status: DisposedITAT Bangalore10 Apr 2018AY 2005-06

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

For Appellant: Shri K.R. Pradeep, C.AFor Respondent: Shri K.V. Arvind, Standing Counsel for Dept
Section 10BSection 132Section 143(3)Section 148Section 153ASection 154

…ructions - ITA 528 to 531/2014 - KAR HC. 2) CIT vs Continental Warehousing Corporation - 374 ITR 645 - Bombay HC. 3) Jai Steel (India) vs ACIT - 259 CTR 281 - RAJASTHAN HC. 4) PCIT vs Desai Construction Pvt Ltd - 387 ITR 552 - GUJ HC. 5) CIT vs Kabul Chawla - 380 ITR 573 - Delhi HC. Further seized material in third party hands cannot be used in the hands of the assessee unless it is held that the same belonged to the assessee. In this case, the material referred A/BMM-OFF/4, A2/BMM/3 & A2/BMM/4 etc belonged to the firm Bharat Mines and Minerals. In support of this contention, the assessee relies on the following…

Assistant Commissioner of Income Tax Central Circle-2(4), Bangalore vs. Sri Ramappa Chandru, Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2111/BANG/2017[2015-16]Status: DisposedITAT Bangalore06 Apr 2018AY 2015-16

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…2 [Guj] 5) CONTINENTAL WAREHOUSING CORPN. [NHAVA SHEVA] LTD., reported in 374 ITR 654 (Bom) 6) CIT V. SINHGAD TECHNICAL EDUCATION SOCIETY reported in 378 ITR 84 (Bom] affirmed by the Hon'ble Supreme Court in 297 CTR 441 (SC) 7) CIT V. KABUL CHAWLA reported in 380 ITR 573 (Del) 8) MEETA GUTGUTIA PROP. M/s. FERNS "N" PETALS reported in 395 ITR 526 (Del) 9) Ms. LATHA JAIN reported in 384 ITR 543 (Del) 2.1 Without prejudice to the above, the impugned search proceedings in the case of the appellant are bad in law and are ultra-vires the provisions of Section 132[1][a], [b] and [c] of the Act, which have not been contr…

Assistant Commissioner of Income Tax Central Circle-2(4), Bangalore vs. Sri Ramappa Chandru, Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2110/BANG/2017[2014-15]Status: DisposedITAT Bangalore06 Apr 2018AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…2 [Guj] 5) CONTINENTAL WAREHOUSING CORPN. [NHAVA SHEVA] LTD., reported in 374 ITR 654 (Bom) 6) CIT V. SINHGAD TECHNICAL EDUCATION SOCIETY reported in 378 ITR 84 (Bom] affirmed by the Hon'ble Supreme Court in 297 CTR 441 (SC) 7) CIT V. KABUL CHAWLA reported in 380 ITR 573 (Del) 8) MEETA GUTGUTIA PROP. M/s. FERNS "N" PETALS reported in 395 ITR 526 (Del) 9) Ms. LATHA JAIN reported in 384 ITR 543 (Del) 2.1 Without prejudice to the above, the impugned search proceedings in the case of the appellant are bad in law and are ultra-vires the provisions of Section 132[1][a], [b] and [c] of the Act, which have not been contr…

Assistant Commissioner of Income Tax Central Circle-2(4), Bangalore vs. Sri Ramappa Chandru, Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2109/BANG/2017[2013-14]Status: DisposedITAT Bangalore06 Apr 2018AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…2 [Guj] 5) CONTINENTAL WAREHOUSING CORPN. [NHAVA SHEVA] LTD., reported in 374 ITR 654 (Bom) 6) CIT V. SINHGAD TECHNICAL EDUCATION SOCIETY reported in 378 ITR 84 (Bom] affirmed by the Hon'ble Supreme Court in 297 CTR 441 (SC) 7) CIT V. KABUL CHAWLA reported in 380 ITR 573 (Del) 8) MEETA GUTGUTIA PROP. M/s. FERNS "N" PETALS reported in 395 ITR 526 (Del) 9) Ms. LATHA JAIN reported in 384 ITR 543 (Del) 2.1 Without prejudice to the above, the impugned search proceedings in the case of the appellant are bad in law and are ultra-vires the provisions of Section 132[1][a], [b] and [c] of the Act, which have not been contr…

Assistant Commissioner of Income Tax Central Circle-2(4), Bangalore vs. Sri Ramappa Chandru, Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2108/BANG/2017[2012-13]Status: DisposedITAT Bangalore06 Apr 2018AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…2 [Guj] 5) CONTINENTAL WAREHOUSING CORPN. [NHAVA SHEVA] LTD., reported in 374 ITR 654 (Bom) 6) CIT V. SINHGAD TECHNICAL EDUCATION SOCIETY reported in 378 ITR 84 (Bom] affirmed by the Hon'ble Supreme Court in 297 CTR 441 (SC) 7) CIT V. KABUL CHAWLA reported in 380 ITR 573 (Del) 8) MEETA GUTGUTIA PROP. M/s. FERNS "N" PETALS reported in 395 ITR 526 (Del) 9) Ms. LATHA JAIN reported in 384 ITR 543 (Del) 2.1 Without prejudice to the above, the impugned search proceedings in the case of the appellant are bad in law and are ultra-vires the provisions of Section 132[1][a], [b] and [c] of the Act, which have not been contr…

Assistant Commissioner of Income Tax Central Circle-2(4), Bangalore vs. Sri Ramappa Chandru, Bangalore

In the result, out of seven appeals of the assessee, two appeals for A

ITA 2107/BANG/2017[2011-12]Status: DisposedITAT Bangalore06 Apr 2018AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri E.S.N. Prasad, CIT (DR)
Section 132Section 143Section 153ASection 234B

…2 [Guj] 5) CONTINENTAL WAREHOUSING CORPN. [NHAVA SHEVA] LTD., reported in 374 ITR 654 (Bom) 6) CIT V. SINHGAD TECHNICAL EDUCATION SOCIETY reported in 378 ITR 84 (Bom] affirmed by the Hon'ble Supreme Court in 297 CTR 441 (SC) 7) CIT V. KABUL CHAWLA reported in 380 ITR 573 (Del) 8) MEETA GUTGUTIA PROP. M/s. FERNS "N" PETALS reported in 395 ITR 526 (Del) 9) Ms. LATHA JAIN reported in 384 ITR 543 (Del) 2.1 Without prejudice to the above, the impugned search proceedings in the case of the appellant are bad in law and are ultra-vires the provisions of Section 132[1][a], [b] and [c] of the Act, which have not been contr…