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 367,164 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

Asst.C.I.T., Mangalore vs. Dr. Yusuf Kumble, Mangalore

In the result, the appeals filed by the revenue are dismissed

ITA 1378/BANG/2015[2009-10]Status: DisposedITAT Bangalore03 May 2017AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Sudanshu Srivastava

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri R.S. Siddappaji, Addl. CIT(DR)
Section 47

…enditure, which had not been claimed in the original assessment, which assessment already stood completed, only because a assessment under Section 153A of the Act in pursuance of search or requisition was required to be made. (d) In CIT v. Kabul Chawla [2016] 380 ITR 573/[2015] 234 Taxman 300/61 taxmann.com 412 (Delhi), the Delhi High Court has held that (i) once a search takes place under Section 132 of the Act, notice under Section 153A(1) will have to be mandatorily issued to the person in respect of whom search was conducted requiring him to file returns for six assessment years immediately proceeding the pre…

Asst.C.I.T., Mangalore vs. Dr. Ali Kumble, Mangalore

In the result, the appeals filed by the revenue are dismissed

ITA 1377/BANG/2015[2010-11]Status: DisposedITAT Bangalore03 May 2017AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Sudanshu Srivastava

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri R.S. Siddappaji, Addl. CIT(DR)
Section 47

…enditure, which had not been claimed in the original assessment, which assessment already stood completed, only because a assessment under Section 153A of the Act in pursuance of search or requisition was required to be made. (d) In CIT v. Kabul Chawla [2016] 380 ITR 573/[2015] 234 Taxman 300/61 taxmann.com 412 (Delhi), the Delhi High Court has held that (i) once a search takes place under Section 132 of the Act, notice under Section 153A(1) will have to be mandatorily issued to the person in respect of whom search was conducted requiring him to file returns for six assessment years immediately proceeding the pre…

Asst.C.I.T., Mangalore vs. Dr. Ali Kumble, Mangalore

In the result, the appeals filed by the revenue are dismissed

ITA 1376/BANG/2015[2009-10]Status: DisposedITAT Bangalore03 May 2017AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Sudanshu Srivastava

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri R.S. Siddappaji, Addl. CIT(DR)
Section 47

…enditure, which had not been claimed in the original assessment, which assessment already stood completed, only because a assessment under Section 153A of the Act in pursuance of search or requisition was required to be made. (d) In CIT v. Kabul Chawla [2016] 380 ITR 573/[2015] 234 Taxman 300/61 taxmann.com 412 (Delhi), the Delhi High Court has held that (i) once a search takes place under Section 132 of the Act, notice under Section 153A(1) will have to be mandatorily issued to the person in respect of whom search was conducted requiring him to file returns for six assessment years immediately proceeding the pre…

ACIT, New Delhi vs. Sh. Suresh Jain, New Delhi

In the result, appeals of the department are dismissed

ITA 369/DEL/2012[2000-01]Status: DisposedITAT Delhi28 Apr 2017AY 2000-01

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 369/Del/2012 : Asstt. Year : 2000-01 Ita No. 370/Del/2012 : Asstt. Year : 2001-02 Ita No. 374/Del/2012 : Asstt. Year : 2006-07 Acit Vs Suresh Jain Circle-38(1), C-29, Panchsheel Enclave New Delhi New Delhi (Appellant) (Respondent) Pan No. Acxpj6507G Assessee By : Sh. Sh. Raj Kumar Gupta, Adv. & Sh. Sumit Goyal, Ca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 14.02.2017 Date Of Pronouncement : 28.04.2017 Order Per N. K. Saini, Am: These Appeals By The Department Are Directed Against The Separate Orders Each Dated 29.11.2001 Of The Ld. Cit(A)- Xxviii, New Delhi For The Assessment Year 2000-01, 2001-02 & 2006-2007. Since The Appeals Pertain To The Same Assessee, So These Are Being Disposed Off By This Consolidated Order For The Sake Of Convenience & Brevity.

For Appellant: Sh. Sh. Raj Kumar Gupta, Adv. &For Respondent: Sh. S. S. Rana, CIT DR
Section 153A

…Therefore, no addition could have been made u/s 153A of the Act in the absence of incriminating material found during the course of search. 19. On an identical issue the Hon’ble Jurisdictional High Court in the case of CIT Vs Kabul Chawla reported at (2016) 380 ITR 573 held as under: ''The legal position that emerges on a perusal of section 153A and section 132 of the Income-tax Act, 1961, is as under : (i) Once a search takes place under section 132 of the Act, notice under section 153A(1) will have to be mandatorily issued to the person in respect of whom search was conducted requiring him to file returns for…

Principal Commissioner of Income Tax - Central-2 vs. Sunny Infraproj Ects Ltd

The appeals are dismissed but in the circumstances, no orders as to costs

ITA/502/2016HC Delhi24 Apr 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 133(6)Section 153C

…$-26, 27, 28 & 29 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 502/2016 PRINCIPAL COMMISSIONER OF INCOME TAX-CENTRAL-2 .... Appellant Through: Mr. Dileep Shivpuri, Senior standing counsel with Mr. Sanjay Kumar, Junior standing and Mr. Vikrant A. Maheshwari, counsel. versus SUNNY INFRAPROJECTS LTD Respondent Through: Mr. Salil Aggarwal with Mr. Ravi Pratap and Mr. Shailesh Gupta, Advocates. WITH + ITA 503/2016 PRINCIPAL COMMISSIONER OF INCOME TAX-CENTRAL-2 ....Appellant Through: Mr. Dileep Shivpuri, Senior standing counsel with Mr. Sanjay Kumar, Junior standing and Mr. Vikrant A. Maheshwari, counsel. versus SUN…

Zoom Entertainment Network Ltd, Mumbai vs. Asst CIT Cir 11(1), Mumbai

The appeal of the assessee is allowed

ITA 3453/MUM/2016[2010-11]Status: DisposedITAT Mumbai21 Apr 2017AY 2010-11

Bench: Shri Joginder Singh & Shri Rajendraassessment Year-2010-11 Zoom Entertainment Acit, Network Limited, Circle-11(1), बनाम/ 1St Floor, Trade Garden Aayakar Bhavan, Vs. Kamala Mills Compound Mumbai-400020 Senapati Bapat Marg, Lower Parel, Mumbai-400013 Pan No.Aaacz2897B ("नधा"रती /Assessee) (राज"व /Revenue)

Section 143(3)Section 144CSection 14ASection 14A(2)Section 153A

…was contended that in the absence of any incriminating material, the AO should not have made an addition. In support thereof the learned AR relied upon the order of the jurisdictional Delhi High Court in the case CIT (Central) – III versus Kabul Chawla [2016] 380 ITR 573 (Del). 10. On the issue of the merit, it was contended by the learned AR that the additions are untenable as the assessee has paid the advances to its subsidiary companies out of EEFC accounts. The EEFC account even otherwise does not earn any interest. The advances given to the 5 subsidiary companies were in the nature of quasi capital and wer…

ACIT, New Delhi vs. M/S. Superb Developers (P) Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed for statistical

ITA 52/DEL/2014[2006-07]Status: DisposedITAT Delhi21 Apr 2017AY 2006-07

Bench: Sh. H.S.Sidhu & Sh.Anadee Nath Misshra

Section 132Section 139Section 143(3)Section 153ASection 68

…t the aforesaid order dated 25.10.2013 of Ld.CIT(A). At the time of hearing before us, Ld. Counsel for the assessee contended that the matter is covered in favour of the assessee by order of Jurisdictional Delhi High Court in the case of CIT vs Kabul Chawla 380 ITR 573 (Delhi) and sought to support the order of the Ld.CIT(A) vide application under Rule 27 of the Income Tax Appellate Tribunal Rules, 1963, the relevant portion which is reproduced below:- “The appellant seeks your kind permission to move application under Rule 27 of the Appellate Tribunal Rules 1963 to support the order under appeal. The Ld CIT…

M/S. Prabhatam Investment Pvt. Ltd., Delhi vs. ACIT, New Delhi

ITA 2525/DEL/2015[2011-12]Status: DisposedITAT Delhi17 Apr 2017AY 2011-12

Bench: Sh. Bhavnesh Saini & Sh.L.P.Sahu

Section 132Section 139(1)Section 153A

…recorded in the books of accounts of the assessee, therefore, assessment u/s 153A is illegal and unjustified. No assessment proceedings were pending before search. He has relied upon the decision of Delhi High Court in the case of CIT vs Kabul Chawla (Del) 380 ITR 573. He has further submitted that the assessee produced sufficient evidences before the AO to prove identity of the investor, their creditworthiness and genuineness of the transaction in the matter. The investors had admitted to make investment in the assessee company in the shape of share application money. The assessee filed complete details to s…

Shyam Sunder Jindal, New Delhi vs. ACIT, New Delhi

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 5448/DEL/2016[2006-07]Status: DisposedITAT Delhi10 Apr 2017AY 2006-07

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 5448/Del/2016 : Asstt. Year : 2006-07 Shyam Sunder Jindal, Vs Asstt. Commissioner Of Income 12A, Green Avenue, Sector-D, Tax, Central Circle-30, Pocket-3, Vasant Kunj, New Delhi New Delhi-110070 (Appellant) (Respondent) Pan No. Aagpj0184N Assessee By : Sh. Ajay Vohra, Sr. Adv. & Sh. Rohit Garg, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 16.02.2017 Date Of Pronouncement : 10.04.2017 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 24.08.2016 Of Ld. Cit(A)-30, New Delhi

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 143(3)Section 153ASection 153B(1)(viii)Section 4

…fied particular when the original assessment was framed u/s 143(3) of the Act on 08.10.2008. The reliance was placed on the following case laws: " CIT Vs Chetan Das Lachman Das 211 Taxman 61 (Del.) " CIT Vs Anil Bhatia 352 ITR 493 (Del.) " CIT Vs Kabul Chawla 380 ITR 573 (Del.) " CIT Vs Continental Warehousing Corporation 374 ITR 645 (Bom.) 14. It was contended that the onus was on the department to establish that the bank account was of the assessee but nothing was brought on record to substantiate that the assessee was having any bank account with HSBC Bank, Geneva, Switzerland. It was further contended that th…

ACIT, New Delhi vs. M/S. New India City Developers Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 3639/DEL/2014[2005-06]Status: DisposedITAT Delhi10 Apr 2017AY 2005-06

Bench: Smt Beena A Pillai & Shri Prashant Maharishiacit, Vs. New India City Developers Ltd, Central Circle-19, B-44, Iind Jangpura, New Delhi New Delhi Pan:Aaack0016B (Appellant) (Respondent)

For Appellant: Sh. Sashi Tulsiyan, AdvFor Respondent: Ms. Nirupama Katru, CIT DR
Section 132Section 143(3)Section 153Section 153(1)Section 153A(1)Section 153C

…ed the order of the d CIT (A) citing the various decisions of Hon Delhi high court and also of various tribunals. 6. We have carefully considered the rival contentions and the orders of the lower authorities. Hon Delhi high court in case of CIT V Kabul Chawla 380 ITR 573 ( Del) has held that :- “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 153A(1) will have to be mandatorily issue…

Smt.Vidya Devi Ladhani, Bangalore vs. Assistant Commissioner of Income Tax, Bangalore

In the result, the appeals of the assessees are allowed

ITA 118/BANG/2017[2009-2010]Status: DisposedITAT Bangalore07 Apr 2017AY 2009-2010

Bench: Shri Vijay Pal Rao

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri G.R. Reddy, CIT (DR) (ITAT)-1, Bengaluru
Section 132Section 143(1)Section 143(2)Section 153ASection 2(22)(e)

…ii. CIT Vs. Lancy Constructions 237 Taxmann 728 iii. Order dt.31.8.2016 in ITA No.1215/Mum/ in the case of Anil Mahavir Gupta Vs. ACIT. iv. CIT Vs. Suraj Dev Dada 367 ITR 78 (P&H) v. Pradeep Kumar Malhotra Vs. CIT 338 ITR 538 (Cal) vi. CIT Vs. Kabul Chawla 380 ITR 573 (Del) Placing reliance on the above judgments, the learned Counsel for the assessee has submitted that the assessment under Section 153A can be made on the basis of seized material and further the addition should be strictly based on the evidence found during the course of search or information available with the Assessing Officer which can be…

M/S. Global Televenture Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 4 Appeals filed by the Assessee stand allowed

ITA 1341/DEL/2014[2004-05]Status: DisposedITAT Delhi07 Apr 2017AY 2004-05

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. A.K.Saroha, CIT(DR)
Section 132Section 14ASection 68

…ted 31/12/2015 and detailed ruling of the Hon’ble Delhi High Court in the case of PepsiCo India Holdings (P.) Ltd v ACIT [2014] 50 taxmann.com 299 (Delhi) & Pepsi Foods Pvt. Ltd v ACIT [W.P. (C) 415/2014 & CM 823/2014, RRJ Securities , CIT V/s Kabul Chawla 380 ITR 573. Law laid down by the aforesaid detailed rulings of the Hon’ble Court can be summed up as under; 1. It is necessary that the satisfaction is recorded by the assessing officer of the entity in whose case the document/ asset has been seized to the effect that the relevant document/ asset belong to the other person in whose case action under sectio…

M/S. Global Heritage Venture Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 4 Appeals filed by the Assessee stand allowed

ITA 1336/DEL/2014[2004-05]Status: DisposedITAT Delhi07 Apr 2017AY 2004-05

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. A.K.Saroha, CIT(DR)
Section 132Section 14ASection 68

…ted 31/12/2015 and detailed ruling of the Hon’ble Delhi High Court in the case of PepsiCo India Holdings (P.) Ltd v ACIT [2014] 50 taxmann.com 299 (Delhi) & Pepsi Foods Pvt. Ltd v ACIT [W.P. (C) 415/2014 & CM 823/2014, RRJ Securities , CIT V/s Kabul Chawla 380 ITR 573. Law laid down by the aforesaid detailed rulings of the Hon’ble Court can be summed up as under; 1. It is necessary that the satisfaction is recorded by the assessing officer of the entity in whose case the document/ asset has been seized to the effect that the relevant document/ asset belong to the other person in whose case action under sectio…

M/S. Global Heritage Venture Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 4 Appeals filed by the Assessee stand allowed

ITA 1335/DEL/2014[2003-04]Status: DisposedITAT Delhi07 Apr 2017AY 2003-04

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. A.K.Saroha, CIT(DR)
Section 132Section 14ASection 68

…ted 31/12/2015 and detailed ruling of the Hon’ble Delhi High Court in the case of PepsiCo India Holdings (P.) Ltd v ACIT [2014] 50 taxmann.com 299 (Delhi) & Pepsi Foods Pvt. Ltd v ACIT [W.P. (C) 415/2014 & CM 823/2014, RRJ Securities , CIT V/s Kabul Chawla 380 ITR 573. Law laid down by the aforesaid detailed rulings of the Hon’ble Court can be summed up as under; 1. It is necessary that the satisfaction is recorded by the assessing officer of the entity in whose case the document/ asset has been seized to the effect that the relevant document/ asset belong to the other person in whose case action under sectio…

M/S. Global Realty Creations Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 4 Appeals filed by the Assessee stand allowed

ITA 1245/DEL/2014[2005-06]Status: DisposedITAT Delhi07 Apr 2017AY 2005-06

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. A.K.Saroha, CIT(DR)
Section 132Section 14ASection 68

…ted 31/12/2015 and detailed ruling of the Hon’ble Delhi High Court in the case of PepsiCo India Holdings (P.) Ltd v ACIT [2014] 50 taxmann.com 299 (Delhi) & Pepsi Foods Pvt. Ltd v ACIT [W.P. (C) 415/2014 & CM 823/2014, RRJ Securities , CIT V/s Kabul Chawla 380 ITR 573. Law laid down by the aforesaid detailed rulings of the Hon’ble Court can be summed up as under; 1. It is necessary that the satisfaction is recorded by the assessing officer of the entity in whose case the document/ asset has been seized to the effect that the relevant document/ asset belong to the other person in whose case action under sectio…

M/S. Shri Shaym Sunder Infrastructure (P) Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed in the manner as indicated above

ITA 6216/DEL/2013[2005-06]Status: DisposedITAT Delhi07 Apr 2017AY 2005-06

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Sanjeev Bindal, AdvFor Respondent: Shri S.S. Rana, CIT DR
Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER, AND SHRI L.P. SAHU, ACCOUNTANT MEMBER, ITA No. 6216/Del /2013 Assessment Year: 2005-06 Shri Shyam Sunder Infrastructure [P] Ltd Vs. The A.C.I.T G – 18 & 19, Mamram Majesty Mall Central Circle –15 Plot No. 2, Road No. 43, Guru Harkishan Marg New Delhi Pitampura, Delhi PAN : AAECM 1207G [Appellant] [Respondent] Date of Hearing : 12.01.2017 Date of Pronouncement : 07.04.2017 Appellant by : Shri Sanjeev Bindal, Adv Respondent by : Shri S.S. Rana, CIT DR ORDER PER CHANDRA MOHAN GARG, JUDICIAL MEM…

Late. Sh. Vinay Puri Through Legal Heir Smt. Shashi Puri, New Delhi vs. ACIT, New Delhi

The appeals of the assessee are allowed

ITA 482/DEL/2012[2001-02]Status: DisposedITAT Delhi06 Apr 2017AY 2001-02

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Amit Shukla

For Appellant: Shri V.K. Aggarwal, ARFor Respondent: Shri Naveen Chandra, CIT DR
Section 143(3)Section 153A

…nd during the course of search, no addition can be roped in while reframing the reassessment u/s 153A. This decision of the Tribunal is based on the ratio and the principle laid down by the Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla - (2016) 380 ITR 573 (Del). Drawing our 3 ITA No.482/Del./2012 ITA Nos.5835 & 5836/Del./2011 attention to the relevant observation and finding of the AO, he pointed out that in the assessment year 2004-05, the sole addition made by the AO, relates to gift received by the assesee which already stood disclosed in the return of income which was filed originally on 14.…

Late. Vinay Puri Through Legal Heir Smt. Shashi Puri, New Delhi vs. ACIT, New Delhi

The appeals of the assessee are allowed

ITA 5836/DEL/2011[2005-06]Status: DisposedITAT Delhi06 Apr 2017AY 2005-06

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Amit Shukla

For Appellant: Shri V.K. Aggarwal, ARFor Respondent: Shri Naveen Chandra, CIT DR
Section 143(3)Section 153A

…nd during the course of search, no addition can be roped in while reframing the reassessment u/s 153A. This decision of the Tribunal is based on the ratio and the principle laid down by the Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla - (2016) 380 ITR 573 (Del). Drawing our 3 ITA No.482/Del./2012 ITA Nos.5835 & 5836/Del./2011 attention to the relevant observation and finding of the AO, he pointed out that in the assessment year 2004-05, the sole addition made by the AO, relates to gift received by the assesee which already stood disclosed in the return of income which was filed originally on 14.…

Late. Vinay Puri Through Legal Heir Smt. Shashi Puri, New Delhi vs. ACIT, New Delhi

The appeals of the assessee are allowed

ITA 5835/DEL/2011[2004-05]Status: DisposedITAT Delhi06 Apr 2017AY 2004-05

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Amit Shukla

For Appellant: Shri V.K. Aggarwal, ARFor Respondent: Shri Naveen Chandra, CIT DR
Section 143(3)Section 153A

…nd during the course of search, no addition can be roped in while reframing the reassessment u/s 153A. This decision of the Tribunal is based on the ratio and the principle laid down by the Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla - (2016) 380 ITR 573 (Del). Drawing our 3 ITA No.482/Del./2012 ITA Nos.5835 & 5836/Del./2011 attention to the relevant observation and finding of the AO, he pointed out that in the assessment year 2004-05, the sole addition made by the AO, relates to gift received by the assesee which already stood disclosed in the return of income which was filed originally on 14.…

M/S Taneja Construction Udyog Ltd., New Delhi vs. DCIT, New Delhi

In the result the appeal filed by the assessee is allowed

ITA 5202/DEL/2013[2005-06]Status: DisposedITAT Delhi05 Apr 2017AY 2005-06

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaassessment Year: 2005-06 M/S Taneja Construction Udyog Vs Dcit, Ltd., 9, Kasturba Gandhi Marg, Central Circle-18, New Delhi-110001 New Delhi. Assessee By Sh. Salil Aggarwal, Adv. Sh. Shailesh Gupta, Ca Revenue By Ms Jyoti Kumar, Cit Dr

Section 132Section 132(1)Section 143(3)Section 153ASection 68

…during the search proceedings and no incriminating material found during the course of the search had been linked to the addition. Ld. Authorised Representative relied on the decision of the Hon'ble Delhi High Court in the case of Kabul Chawla reported in 380 ITR 573 (Del) and submitted that since no incriminating evidence had been found, the impugned addition of Rs. 45,00,000 deserved to be deleted. 6. Ld. DR, on the other hand, supported the order of the Ld. CIT (A) and vehemently argued that the judgment of the Hon'ble Delhi High Court in the case of Kabul Chawla (supra) was not applicable on the facts…