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 367,154 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Kabul Chawla · Kabul Chawla · section 153A · section 132 · incriminating material · search assessment · non-abated years · scope of assessment · additions · undisclosed income

Also reported as

61 Taxmann.com 412234 Taxmann 300281 CTR 45

Sections most often in play

Section 153ASection 132Section 143(3)Section 147Section 148Section 153CSection 132ASection 143(2)
Read the full judgment

Issues it is cited on

section 158bcstatement under section 132(4)section 132asection 158bblock periodsection 132(1)section 153a(1)section 158section 153bsearch assessmentpanchnamaincriminating material

Judgments citing CIT v. Kabul Chawla

ACIT, New Delhi vs. M/S. Bluebird Software Pvt. Ltd., New Delhi

Appeal is dismissed

ITA 966/DEL/2012[2005-06]Status: DisposedITAT Delhi20 Oct 2016AY 2005-06

Bench: Shri G. D. Agrawal & Smt Suchitra Kamblei.T.A .No.-966/Del/2012 (Assessment Year 2005-06)

Section 132Section 139Section 153Section 153ASection 153A(1)Section 68

…share application money. Thus for this reason too, the addition made Rs.2,00,00,000/- is liable to be deleted. In a result the appeal is allowed.” 5. The Ld. AR at the time of hearing submitted that the present case is squarely covered by CIT Vs. Kabul Chawla 380 ITR 573. The Hon’ble High Court held in para 37 as under: “On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: (i) Once a search takes place under Section 132 of the Act, notice under Section 153 A (1) will have…

Smt. Ranjana Garg, New Delhi vs. DCIT, New Delhi

In the result, the CO of the assessee is allowed and

ITA 2083/DEL/2012[2004-05]Status: DisposedITAT Delhi19 Oct 2016AY 2004-05

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaranjana Garg, Vs Dcit 141, Sunder Nagar, Central Circle 12, New Delhi. Jhandewalan Aanpg3625Q Extn., New Delhi. Ranjana Garg, Vs Dcit 141, Sunder Nagar, Central Circle 12, New Delhi. Jhandewalan Aanpg3625Q Extn., New Delhi. Acit Vs Amita Garg, Central Circle 12, G-15, Maharani Bagh, New Delhi. New Delhi. Aadpg0990L Acit Vs Amita Garg, Central Circle 12, G-15, Maharani Bagh, New Delhi. New Delhi. Aadpg0990L

Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Ranjana Garg, vs DCIT 141, Sunder Nagar, Central Circle 12, New Delhi. Jhandewalan AANPG3625Q Extn., New Delhi. Ranjana Garg, vs DCIT 141, Sunder Nagar, Central Circle 12, New Delhi. Jhandewalan AANPG3625Q Extn., New Delhi. ACIT vs Amita Garg, Central Circle 12, G-15, Maharani Bagh, New Delhi. New Delhi. AADPG0990L ACIT vs Amita Garg, Central Circle 12, G-15, Maharani Bagh, New Delhi. New Delhi. AADPG0990L Page 1 CO No. 254/Del/2012 (In ITA No. 2345/Del/2012) (As…

Pr. Commissioner of Income Tax (Central)-3 vs. Marichika Properties Pvt. Ltd

ITA/634/2016HC Delhi19 Oct 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA

Section 143Section 143(1)Section 143(3)Section 148Section 153ASection 40

…ention. The assessee thereafter approached the ITAT. The ITAT by the impugned order accepted the assessee’s contention and in the course of its order relied upon the reasoning of a Division Bench of this Court in impugned order in CIT vs Kabul Chawla (380 ITR 573). Learned counsel for the revenue contends that in the facts of this case, Kabul Chawla could not be per se applied because the earlier assessment was completed under Section 143 (1). It was urged that in the course of search proceedings, the material discovered showed that the assessee had acquired agricultural income and had paid amount…

Abhishek Lodha, Mumbai vs. DCIT Cen Cir 7(3), Mumbai

In the result both the appeals are allowed

ITA 4910/MUM/2015[2007-08]Status: DisposedITAT Mumbai07 Oct 2016AY 2007-08
For Appellant: Shri Vijay MehtaFor Respondent: Shri Jeevanlal Lavedia
Section 132Section 132ASection 139Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 153A

…ted u/s.143(1) of the Act no addition to the income can be made in an assessment made u/s.153A/1153C of the Act unless some incriminating material found during the course of the search. 1. All Cargo Global Logistics [374 ITR 645 (Bom)] 2. CIT v. Kabul Chawla [380 ITR 573 (Del)] 3 ITA No. 4910-2015 (A.Y. 2007-08) Abhishek Lodha, Mumbai 3. Suncity Alloys (P) Ltd. v. ACIT [124 TTJ 674 (Jod)]. 4. Atithi N. Patel [ITA NO: 43/Mum/2010 Order dated 22.08.2012] 5. Saf Yeast Co. Pvt. Ltd. v ACIT [ITA nO.1074/PN/2007 Order dated 03.10.2012] 6. B.R. Machine Tools P. Ltd. v ACIT [ITA no.4174 to 4177/Mum/2013 Order dated 06.1…

M/S. Svil Mines Ltd., New Delhi vs. ACIT, New Delhi

In the result, both the appeals filed by the Assessee stand allowed

ITA 833/DEL/2014[2007-08]Status: DisposedITAT Delhi07 Oct 2016AY 2007-08

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

For Appellant: Ms. Sumangla Saxena, AdvFor Respondent: Sh. Satpal Gulati, CIT(DR)
Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. Nos. 832 & 833/DEL/2014 A.Y. : 2003-04 & 2007-08 M/S SVIL MINES LTD., ACIT, CENTRAL CIRCLE-01 4TH 406, FLOOR, 4, VIKRANT VS. NEW DELHI TOWER, RAJENDRA PLACE, NEW DELHI (PAN: AAICS5805Q) (APPELLANT) (RESPONDENT) Assessee by : Ms. Sumangla Saxena, Adv. Department by : Sh. Satpal Gulati, CIT(DR) Date of Hearing : 22-09-2016 Date of Order : 07-10-2016 ORDER PER H.S. SIDHU, JM Assessee has filed these appeals against the separate Orders both dated 12.12.2013 passe…

M/S. Svil Mines Ltd., New Delhi vs. ACIT, New Delhi

In the result, both the appeals filed by the Assessee stand allowed

ITA 832/DEL/2014[2003-04]Status: DisposedITAT Delhi07 Oct 2016AY 2003-04

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

For Appellant: Ms. Sumangla Saxena, AdvFor Respondent: Sh. Satpal Gulati, CIT(DR)
Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. Nos. 832 & 833/DEL/2014 A.Y. : 2003-04 & 2007-08 M/S SVIL MINES LTD., ACIT, CENTRAL CIRCLE-01 4TH 406, FLOOR, 4, VIKRANT VS. NEW DELHI TOWER, RAJENDRA PLACE, NEW DELHI (PAN: AAICS5805Q) (APPELLANT) (RESPONDENT) Assessee by : Ms. Sumangla Saxena, Adv. Department by : Sh. Satpal Gulati, CIT(DR) Date of Hearing : 22-09-2016 Date of Order : 07-10-2016 ORDER PER H.S. SIDHU, JM Assessee has filed these appeals against the separate Orders both dated 12.12.2013 passe…

ACIT, New Delhi vs. Sh. Sanjeev Mahajan, New Delhi

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

ITA 4860/DEL/2011[2003-04]Status: DisposedITAT Delhi07 Oct 2016AY 2003-04

Bench: Shri I.C. Sudhirshri Pradip Kumar Kedia

Section 132Section 139Section 69B

…criminating material was found during the course of search. The Ld. AR asserted that the issue is squarely covered in favour of the assessee by the decision of the jurisdictional High Court passed in the case of CIT (Central)-III vs. Kabul Chawla, reported in 380 ITR 573 (Del), wherein the Hon’ble High Court has held that if the additions are made, but, not based on any incriminating material found as a result of search operations, then, such additions are not sustainable in the eyes of law. The Ld. AR further stated that the impugned additions / disallowances have no relation with any incriminating material foun…

Sanjeev Mahajan, New Delhi vs. ACIT, New Delhi

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

ITA 4675/DEL/2011[2003-04]Status: DisposedITAT Delhi07 Oct 2016AY 2003-04

Bench: Shri I.C. Sudhirshri Pradip Kumar Kedia

Section 132Section 139Section 69B

…criminating material was found during the course of search. The Ld. AR asserted that the issue is squarely covered in favour of the assessee by the decision of the jurisdictional High Court passed in the case of CIT (Central)-III vs. Kabul Chawla, reported in 380 ITR 573 (Del), wherein the Hon’ble High Court has held that if the additions are made, but, not based on any incriminating material found as a result of search operations, then, such additions are not sustainable in the eyes of law. The Ld. AR further stated that the impugned additions / disallowances have no relation with any incriminating material foun…

DCIT, New Delhi vs. Smt. Geeta Devi Aggarwal, New Delhi

In the result, the Assessee’s Cross Objection stands allowed and

ITA 1906/DEL/2013[2006-07]Status: DisposedITAT Delhi03 Oct 2016AY 2006-07

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: S/Sh. Ved Jain, Adv. & AshishFor Respondent: Sh. A.K. Saroha, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(14)

…alidity of the order of assessment passed u/s. 153A on 27.12.2010, is squarely covered in favor of the assessee by the decision dated 28.8.2015 of the Hon’ble Delhi High Court 4 passed in the case Commissioner of Income Tax vs. Kabul Chawla reported (2016) 380 ITR 573 (Del.) wherein the Hon’ble High Court has held that if the additions are made, but not based on any incriminating material found during search operation, then these additions are not sustainable in the eyes of law. He further stated in the present case the AO has made the addition of Rs. 57,00,000/- in a proceeding under section 153A, without th…

ACIT, New Delhi vs. Mr. Devender Kumar Aggarwal, New Delhi

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

ITA 3555/DEL/2012[2005-06]Status: DisposedITAT Delhi30 Sept 2016AY 2005-06

Bench: Sh. Sudhanshu Srivastava & Sh. O.P. Kant

Section 132(1)Section 132(4)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 3555 & 3554/Del/2012 Assessment Years: 2005-06 & 2006-07 Asstt. Commissioner of Vs. Sh. Devender Kumar Aggarwal, 13-B, 3rd Floor, Income Tax, Central Circle-5, Room No. 361, 3rd Floor, ARA Netaji Sibhash Marg, Darya Centre, Jhandewalan Extn., Ganj, New Delhi New Delhi PAN : AFRPA8286N (Appellant) (Respondent) And C.O. No. 309/Del/2012 [In ITA No. 3555/Del/2012] Assessment year: 2005-06 With C.O. No. 310/Del/2012 [in ITA No. 3554/Del/2012] Assessment year: 2…

ACIT, New Delhi vs. Mr. Devender Kumar Aggarwal, New Delhi

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

ITA 3554/DEL/2012[2006-07]Status: DisposedITAT Delhi30 Sept 2016AY 2006-07

Bench: Sh. Sudhanshu Srivastava & Sh. O.P. Kant

Section 132(1)Section 132(4)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 3555 & 3554/Del/2012 Assessment Years: 2005-06 & 2006-07 Asstt. Commissioner of Vs. Sh. Devender Kumar Aggarwal, 13-B, 3rd Floor, Income Tax, Central Circle-5, Room No. 361, 3rd Floor, ARA Netaji Sibhash Marg, Darya Centre, Jhandewalan Extn., Ganj, New Delhi New Delhi PAN : AFRPA8286N (Appellant) (Respondent) And C.O. No. 309/Del/2012 [In ITA No. 3555/Del/2012] Assessment year: 2005-06 With C.O. No. 310/Del/2012 [in ITA No. 3554/Del/2012] Assessment year: 2…

Narpat Mehta, Mumbai vs. ACIT Cen Cir 4(1), Mumbai

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

ITA 2153/MUM/2015[2008-09]Status: DisposedITAT Mumbai30 Sept 2016AY 2008-09

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./ I.T.A. No. 2151 & 2153/Mum/2015 ("नधा"रण वष" / Assessment Year: 2005-06 & 2008-09)

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

…judgments in order to show that no addition in the income can be made in any assessment u/s 153A/153C of the Act without any incrementing material found during the course of search: 1. All Cargo Global Logistics (374 ITR 645 (Bom)] 2. CIT v. Kabul Chawla [380 ITR 573(Del)] 3. Dy. CIT v. Rasesh Kanakia being ITA Nos: 3192-3916/Mum/2014 for AY’s 2005-06 to 2009-10 dated 10.02.2016 (copy enclosed) 4. Suncity Alloys (P) Ltd. v. ACIT [124 TTJ 674(Jod)]. 5. Atithi N. Patel [ITA No:43/Mum/2010 Order dated 22.08.2012] 6. Saf yeast Co. Pvt. Ltd. v ACIT [ITA No.1074/PN/2007 Order dated 03.10.2012] 7. B.R. Machine Tools…

Narpat Mehta, Mumbai vs. ACIT Cen Cir 4(1), Mumbai

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

ITA 2151/MUM/2015[2005-06]Status: DisposedITAT Mumbai30 Sept 2016AY 2005-06

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./ I.T.A. No. 2151 & 2153/Mum/2015 ("नधा"रण वष" / Assessment Year: 2005-06 & 2008-09)

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

…judgments in order to show that no addition in the income can be made in any assessment u/s 153A/153C of the Act without any incrementing material found during the course of search: 1. All Cargo Global Logistics (374 ITR 645 (Bom)] 2. CIT v. Kabul Chawla [380 ITR 573(Del)] 3. Dy. CIT v. Rasesh Kanakia being ITA Nos: 3192-3916/Mum/2014 for AY’s 2005-06 to 2009-10 dated 10.02.2016 (copy enclosed) 4. Suncity Alloys (P) Ltd. v. ACIT [124 TTJ 674(Jod)]. 5. Atithi N. Patel [ITA No:43/Mum/2010 Order dated 22.08.2012] 6. Saf yeast Co. Pvt. Ltd. v ACIT [ITA No.1074/PN/2007 Order dated 03.10.2012] 7. B.R. Machine Tools…

M/S. M.G. Contractors Pvt. Ltd., New Delhi vs. DCIT, Faridabad

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

ITA 7034/DEL/2014[2006-07]Status: DisposedITAT Delhi19 Sept 2016AY 2006-07

Bench: Shri I.C. Sudhir & Shri Prashant Maharishi

For Appellant: Sh. P.C. Yadav, AdvFor Respondent: Sh. P. DAM Kanunjna, Sr. DR
Section 143(2)Section 153ASection 271(1)(c)

…ot pending on the date of search. A statement alone dehors any material cannot be treated as incriminating material (Delhi High Court in Rajpal Bhatia 333 ITR 315). Further a reference can be made to the following decisions a. CIT Vs Kabul Chawala reported in 380 ITR 573(Del). b. CIT Vs Kurele Paper reported in 380 ITR 571(Del). 24 It is submitted that so far as AY 2010-11 would concern the CIT (A) has failed to appreciate that in this year the AO has failed to corroborate the surrender with any documentary evidence and further failed to scrutinize the regular items also and hence in this year also quantum was n…

Manjula Mangalprabhat Lodha, Mumbai vs. DCIT Cen Cir 7(3)(Erstwhile Cen Cir 4(2), Mumbai

In the result appeal is allowed in part

ITA 3466/MUM/2015[2009-10]Status: DisposedITAT Mumbai24 Aug 2016AY 2009-10

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4Th Floor, Dcit, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aabpl 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : & आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09 & 2009-10) Manjula Mangalprabhat Lodha, 412, Dcit, Central Circle -7(3), Room बिधम/ 4Th Floor, 17G, Vardhaman Chamber, No.655, Aaykar Bhavan, M.K. Cawasji Patel Road, Horniman Circle, Road, Mumbai-400 020. Vs. Fort, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aacpl 5846 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri Vijay Mehta प्रत्मथी की ओय से/Respondent By : Shri N.P. Singh सुनवाई की तायीख /Date Of Hearing : 20/07/2016 घोषणा की तायीख /Date Of Pronouncement : 24/08/2016 आदेश / O R D E R Per R.C. Sharma, A. M.: These Are The Appeals By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)- 48, Mumbai (‘Cit(A)’ For Short) For The Assessment Year (A.Y.) 2008-09,2009-10 & 2010-11 In The Matter Of Order Passed U/S 153A R.W.S. 143(3) Of The I.T. Act ,1961. 2 Ita No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha Vs. Dcit

For Appellant: Shri Vijay MehtaFor Respondent: Shri N.P. Singh
Section 132Section 132ASection 139(1)Section 143(1)Section 143(3)Section 153A

…ted u/s.143(1) of the Act no addition to the income can be made in an assessment made u/s.153A/1153C of the Act unless some incriminating material found during the course of the search. 1. All Cargo Global Logistics [374 ITR 645 (Bom)] 2. CIT v. Kabul Chawla [380 ITR 573 (Del)] 3 ITA No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha vs. DCIT 3. Suncity Alloys (P) Ltd. v. ACIT [124 TTJ 674 (Jod)]. 4. Atithi N. Patel [ITA NO: 43/Mum/2010 Order dated 22.08.2012] 5. Saf Yeast Co. Pvt. Ltd. v ACIT [ITA nO.1074/PN/2007 Order dated 03.10.2012] 6. B.R. Machine Tools P. Ltd. v ACIT [ITA no.4174 to 4177/Mum/2013 Or…

Manjula Mangalprabhat Lodha, Mumbai vs. DCIT Cen Cir 7(3)(Erstwhile Cen Cir 4(2), Mumbai

In the result appeal is allowed in part

ITA 3465/MUM/2015[2008-09]Status: DisposedITAT Mumbai24 Aug 2016AY 2008-09

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4Th Floor, Dcit, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aabpl 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : & आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09 & 2009-10) Manjula Mangalprabhat Lodha, 412, Dcit, Central Circle -7(3), Room बिधम/ 4Th Floor, 17G, Vardhaman Chamber, No.655, Aaykar Bhavan, M.K. Cawasji Patel Road, Horniman Circle, Road, Mumbai-400 020. Vs. Fort, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aacpl 5846 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri Vijay Mehta प्रत्मथी की ओय से/Respondent By : Shri N.P. Singh सुनवाई की तायीख /Date Of Hearing : 20/07/2016 घोषणा की तायीख /Date Of Pronouncement : 24/08/2016 आदेश / O R D E R Per R.C. Sharma, A. M.: These Are The Appeals By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)- 48, Mumbai (‘Cit(A)’ For Short) For The Assessment Year (A.Y.) 2008-09,2009-10 & 2010-11 In The Matter Of Order Passed U/S 153A R.W.S. 143(3) Of The I.T. Act ,1961. 2 Ita No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha Vs. Dcit

For Appellant: Shri Vijay MehtaFor Respondent: Shri N.P. Singh
Section 132Section 132ASection 139(1)Section 143(1)Section 143(3)Section 153A

…ted u/s.143(1) of the Act no addition to the income can be made in an assessment made u/s.153A/1153C of the Act unless some incriminating material found during the course of the search. 1. All Cargo Global Logistics [374 ITR 645 (Bom)] 2. CIT v. Kabul Chawla [380 ITR 573 (Del)] 3 ITA No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha vs. DCIT 3. Suncity Alloys (P) Ltd. v. ACIT [124 TTJ 674 (Jod)]. 4. Atithi N. Patel [ITA NO: 43/Mum/2010 Order dated 22.08.2012] 5. Saf Yeast Co. Pvt. Ltd. v ACIT [ITA nO.1074/PN/2007 Order dated 03.10.2012] 6. B.R. Machine Tools P. Ltd. v ACIT [ITA no.4174 to 4177/Mum/2013 Or…

Mangal Prabhat Lodha, Mumbai vs. DCIT Cen Cir 7(3) Erstwhile Ce Cir 4(2), Mumbai

In the result appeal is allowed in part

ITA 3458/MUM/2015[2010-11]Status: DisposedITAT Mumbai24 Aug 2016AY 2010-11

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4Th Floor, Dcit, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aabpl 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : & आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09 & 2009-10) Manjula Mangalprabhat Lodha, 412, Dcit, Central Circle -7(3), Room बिधम/ 4Th Floor, 17G, Vardhaman Chamber, No.655, Aaykar Bhavan, M.K. Cawasji Patel Road, Horniman Circle, Road, Mumbai-400 020. Vs. Fort, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aacpl 5846 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri Vijay Mehta प्रत्मथी की ओय से/Respondent By : Shri N.P. Singh सुनवाई की तायीख /Date Of Hearing : 20/07/2016 घोषणा की तायीख /Date Of Pronouncement : 24/08/2016 आदेश / O R D E R Per R.C. Sharma, A. M.: These Are The Appeals By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)- 48, Mumbai (‘Cit(A)’ For Short) For The Assessment Year (A.Y.) 2008-09,2009-10 & 2010-11 In The Matter Of Order Passed U/S 153A R.W.S. 143(3) Of The I.T. Act ,1961. 2 Ita No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha Vs. Dcit

For Appellant: Shri Vijay MehtaFor Respondent: Shri N.P. Singh
Section 132Section 132ASection 139(1)Section 143(1)Section 143(3)Section 153A

…ted u/s.143(1) of the Act no addition to the income can be made in an assessment made u/s.153A/1153C of the Act unless some incriminating material found during the course of the search. 1. All Cargo Global Logistics [374 ITR 645 (Bom)] 2. CIT v. Kabul Chawla [380 ITR 573 (Del)] 3 ITA No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha vs. DCIT 3. Suncity Alloys (P) Ltd. v. ACIT [124 TTJ 674 (Jod)]. 4. Atithi N. Patel [ITA NO: 43/Mum/2010 Order dated 22.08.2012] 5. Saf Yeast Co. Pvt. Ltd. v ACIT [ITA nO.1074/PN/2007 Order dated 03.10.2012] 6. B.R. Machine Tools P. Ltd. v ACIT [ITA no.4174 to 4177/Mum/2013 Or…

Mangal Prabhat Lodha, Mumbai vs. DCIT Cen Cir 7(3) Erstwhile Ce Cir 4(2), Mumbai

In the result appeal is allowed in part

ITA 3457/MUM/2015[2009-10]Status: DisposedITAT Mumbai24 Aug 2016AY 2009-10

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4Th Floor, Dcit, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aabpl 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : & आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09 & 2009-10) Manjula Mangalprabhat Lodha, 412, Dcit, Central Circle -7(3), Room बिधम/ 4Th Floor, 17G, Vardhaman Chamber, No.655, Aaykar Bhavan, M.K. Cawasji Patel Road, Horniman Circle, Road, Mumbai-400 020. Vs. Fort, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aacpl 5846 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri Vijay Mehta प्रत्मथी की ओय से/Respondent By : Shri N.P. Singh सुनवाई की तायीख /Date Of Hearing : 20/07/2016 घोषणा की तायीख /Date Of Pronouncement : 24/08/2016 आदेश / O R D E R Per R.C. Sharma, A. M.: These Are The Appeals By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)- 48, Mumbai (‘Cit(A)’ For Short) For The Assessment Year (A.Y.) 2008-09,2009-10 & 2010-11 In The Matter Of Order Passed U/S 153A R.W.S. 143(3) Of The I.T. Act ,1961. 2 Ita No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha Vs. Dcit

For Appellant: Shri Vijay MehtaFor Respondent: Shri N.P. Singh
Section 132Section 132ASection 139(1)Section 143(1)Section 143(3)Section 153A

…ted u/s.143(1) of the Act no addition to the income can be made in an assessment made u/s.153A/1153C of the Act unless some incriminating material found during the course of the search. 1. All Cargo Global Logistics [374 ITR 645 (Bom)] 2. CIT v. Kabul Chawla [380 ITR 573 (Del)] 3 ITA No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha vs. DCIT 3. Suncity Alloys (P) Ltd. v. ACIT [124 TTJ 674 (Jod)]. 4. Atithi N. Patel [ITA NO: 43/Mum/2010 Order dated 22.08.2012] 5. Saf Yeast Co. Pvt. Ltd. v ACIT [ITA nO.1074/PN/2007 Order dated 03.10.2012] 6. B.R. Machine Tools P. Ltd. v ACIT [ITA no.4174 to 4177/Mum/2013 Or…

Mangal Prabhat Lodha, Mumbai vs. DCIT Cen Cir 7(3) Erstwhile Ce Cir 4(2), Mumbai

In the result appeal is allowed in part

ITA 3456/MUM/2015[2008-09]Status: DisposedITAT Mumbai24 Aug 2016AY 2008-09

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.3456,3457&3458/Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09,2009-10 & 2010-11) Mangal Prabhat Lodha, 412, 4Th Floor, Dcit, Central Circle -7(3), Room बिधम/ 17G, Vardhaman Chamber, Cawasji No.655, Aaykar Bhavan, M.K. Patel Road, Horniman Circle, Fort, Road, Mumbai-400 020. Vs. Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aabpl 6198F (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : & आमकय अऩीर सं./I.T.A. No. 3465 &3466 /Mum/2015 (निर्धारण वषा / Assessment Year: 2008-09 & 2009-10) Manjula Mangalprabhat Lodha, 412, Dcit, Central Circle -7(3), Room बिधम/ 4Th Floor, 17G, Vardhaman Chamber, No.655, Aaykar Bhavan, M.K. Cawasji Patel Road, Horniman Circle, Road, Mumbai-400 020. Vs. Fort, Mumbai-400 001. स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. Aacpl 5846 M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri Vijay Mehta प्रत्मथी की ओय से/Respondent By : Shri N.P. Singh सुनवाई की तायीख /Date Of Hearing : 20/07/2016 घोषणा की तायीख /Date Of Pronouncement : 24/08/2016 आदेश / O R D E R Per R.C. Sharma, A. M.: These Are The Appeals By The Assessee Directed Against The Order By The Commissioner Of Income Tax (Appeals)- 48, Mumbai (‘Cit(A)’ For Short) For The Assessment Year (A.Y.) 2008-09,2009-10 & 2010-11 In The Matter Of Order Passed U/S 153A R.W.S. 143(3) Of The I.T. Act ,1961. 2 Ita No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha Vs. Dcit

For Appellant: Shri Vijay MehtaFor Respondent: Shri N.P. Singh
Section 132Section 132ASection 139(1)Section 143(1)Section 143(3)Section 153A

…ted u/s.143(1) of the Act no addition to the income can be made in an assessment made u/s.153A/1153C of the Act unless some incriminating material found during the course of the search. 1. All Cargo Global Logistics [374 ITR 645 (Bom)] 2. CIT v. Kabul Chawla [380 ITR 573 (Del)] 3 ITA No.3456,57&58/M/15 (A.Y. 2008-11) Mangal Prabhat Lodha vs. DCIT 3. Suncity Alloys (P) Ltd. v. ACIT [124 TTJ 674 (Jod)]. 4. Atithi N. Patel [ITA NO: 43/Mum/2010 Order dated 22.08.2012] 5. Saf Yeast Co. Pvt. Ltd. v ACIT [ITA nO.1074/PN/2007 Order dated 03.10.2012] 6. B.R. Machine Tools P. Ltd. v ACIT [ITA no.4174 to 4177/Mum/2013 Or…

M/S. Sunrise Dwellers (P) Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 2409/DEL/2014[2006-07]Status: DisposedITAT Delhi24 Aug 2016AY 2006-07

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Respondent: Sh. Ravi Jain, CIT/DR
Section 132Section 153ASection 234BSection 40A(3)

…e the impugned disallowances made by the Assessing Officer are not based on any incriminating material found during the course of search, the same is not sustainable in view of the decision of Hon’ble Delhi High court in the case of CIT v. Kabul Chawla (2016) 380 ITR 573 (Del.). It is submitted that none of the authorities below has recorded any finding as to the material found in the search which resulted into impugned disallowances. The ld. AR further submitted that the present issue is squarely covered by the decision of ITAT, Delhi Bench ‘E’ in the case of other concern of DS group, i.e., M/s. Nilay Infrastru…