What is CIT v. Kabul Chawla authority for?

In a search assessment under Section 153A, additions can only be made for completed or non-abated assessment years if incriminating material relevant to those years is found during the search, although notice under Section 153A(1) is mandatorily issued for six assessment years preceding the search.

How many judgments cite CIT v. Kabul Chawla?

3,235 judgments on BharatTax cite CIT v. Kabul Chawla (380 ITR 573), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. Kabul Chawla come up under?

It is most often cited in judgments turning on Section 153A, Section 132, Section 143(3), Section 147, Section 148, Section 153C.

CIT v. Kabul Chawla (380 ITR 573)

Rajendra Aggarwal, New Delhi vs. DCIT, New Delhi

In the result the appeal of the assessee is allowed for statistical purposes

ITA 5982/DEL/2012[2004-05]Status: DisposedITAT Delhi17 Aug 2016AY 2004-05

Bench: Smt Diva Singh & Sh.O.P.Kant

Section 139Section 143(1)Section 143(2)Section 153Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.O.P.KANT, ACCOUNTANT MEMBER I.T.A .No.-5982/Del/2012 (ASSESSMENT YEAR-2004-05) Rajendra Aggarwal, vs DCIT, 23/5, Kala Bhawan, Shakti Nagar, Central Circle-5, New Delhi-110007. New Delhi PAN-ADQPA4147F (APPELLANT) (RESPONDENT) Appellant by Mrs. Nandita Kanchan, CIT DR Respondent by Sh. Vinod Kr. Bindal, CA Date of Hearing 09.06.2016 Date of Pronouncement 17.08.2016 ORDER PER DIVA SINGH, JM The present appeal has been filed by the assessee assailing the correctness of the order dated 29.10.2012 of…

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

In the result, the Appeal filed by the Assessee stand allowed

ITA 2405/DEL/2014[2006-07]Status: DisposedITAT Delhi08 Aug 2016AY 2006-07

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

For Appellant: Sh. Rakesh Gupta, Adv., Sh. SomilFor Respondent: Ms. Deepika Mittal, CIT(DR)

Section 132Section 153ASection 234BSection 40A(3)

…e validity of the order of assessment passed u/s. 153A on 23.1.2013, is squarely covered in favor of the assessee by the decision dated 28.8.2015 of the Hon’ble Delhi High Court 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 that the additions have no relation with any incriminating material found and undisclosed income or property dis…

DCIT, New Delhi vs. M/S. Mahagun Technologies Pvt. Ltd., New Delhi

In the result, the Appeal filed by the Revenue stands dismissed

ITA 2598/DEL/2014[2006-07]Status: DisposedITAT Delhi05 Aug 2016AY 2006-07

Bench: Shri Before Shri H.S. Sidhubefore Shri Before Shri H.S. Sidhuh.S. Sidhuh.S. Sidhu & And & And Shri A Shri Anadi Shri A Shri A Nadi Nadi N. Mishra, A Nadi N. Mishra, A N. Mishran. Mishra, A Ccountant Member Ccountant Member Ccountant Member

For Appellant: Ms. Deepika Mittal, CIT(DR)For Respondent: None

Section 132Section 133ASection 143(2)Section 143(3)Section 153Section 153ASection 68

…ese facts and circumstances, we find that the issue is also covered in favour of the assesee and against the Revenue by the decision dated 28.8.2015 of the Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla CIT vs. Kabul Chawla CIT vs. Kabul Chawla 380 ITR 573 CIT vs. Kabul Chawla (Delhi) wherein the Hon’ble jurisdictional High Court held as under:- 5 A.Y. 2006-07 “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 ITA Nos. 707, 709 and 713 of 2014 of decisions, the legal position that emerges is as under: i…

M/S Magnum International Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeal filed by assessee is allowed

ITA 4968/DEL/2012[2004-05]Status: DisposedITAT Delhi05 Aug 2016AY 2004-05

Bench: Shri H.S. Sidhu & Shri Anadi N. Mishraay: 2004-05

For Appellant: Shri Rakesh Gupta, AdvFor Respondent: Ms. Deepika Mittal, CIT(DR)

Section 132Section 143(3)Section 153Section 153ASection 153A(1)Section 2Section 2(22)(e)Section 234A

…uted the fact claimed by the assesee that no incriminating material was found during search u/s 132 of I.T. Act showing undisclosed income. The Ld. AR of the assesee placed reliance on orders of jurisdictional High Court in the case of CIT vs. Kabul Chawla 380 ITR 573 (Delhi). The Ld. CIT(DR) who appeared on behalf of Revenue supported the orders of lower authority ; but did not dispute the fact that no incriminating material was found against the assessee at the time of search u/s 132 of I.T. Act showing any undisclosed income. Thus, the addition of Rs. 19,82,660/- as deemed dividend u/s 2(22)(e) of I.T. Ac…

Commissione of Income Tax Cetnral-3 vs. Brijwasi Impex P. Ltd

ITA/491/2016HC Delhi01 Aug 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 143(3)Section 153A

…$-6, 7 & 32 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA No. 406/2016 PR.CIT CENTRAL-3 Appellant Through; Mr. Rahul Chaudhary. Sr. Standing Counsel with Mr. Raghvendra Kishore Singh and Mr. Anup Kumar Kesari, Advocates. versus BRIJWASIIMPEX PVT. LTD. Respondent Through: Mr. Salil Aggarwal and Mr. Ravi Pratap, Advocates. p WITH + ITA No. 407/2016 PR.CIT CENTRAL-3 Appellant Through: Mr. Rahul Chaudhary. Sr. Standing Counsel with Mr. Raghvendra Kishore Singh and Mr. Anup Kumar Kesari, Advocates. versus BRIJWASI IMPEX PVT. LTD. Respondent Through: Mr. Salil Aggarwal and Mr. Ravi Pratap, Advocates. AND + I…

Pr.CIT Central-3 vs. Brijwasi Impex P. Ltd

ITA/406/2016HC Delhi01 Aug 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 143(3)Section 153A

…$-6, 7 & 32 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA No. 406/2016 PR.CIT CENTRAL-3 Appellant Through; Mr. Rahul Chaudhary. Sr. Standing Counsel with Mr. Raghvendra Kishore Singh and Mr. Anup Kumar Kesari, Advocates. versus BRIJWASIIMPEX PVT. LTD. Respondent Through: Mr. Salil Aggarwal and Mr. Ravi Pratap, Advocates. p WITH + ITA No. 407/2016 PR.CIT CENTRAL-3 Appellant Through: Mr. Rahul Chaudhary. Sr. Standing Counsel with Mr. Raghvendra Kishore Singh and Mr. Anup Kumar Kesari, Advocates. versus BRIJWASI IMPEX PVT. LTD. Respondent Through: Mr. Salil Aggarwal and Mr. Ravi Pratap, Advocates. AND + I…

M/S. Arora Jewellers Pvt. Ltd., Delhi vs. ACIT, New Delhi

In the result, the appeal is partly allowed for statistical purposes

ITA 3104/DEL/2011[2005-06]Status: DisposedITAT Delhi29 Jul 2016AY 2005-06

Bench: Shri R.S. Syal, Am & Ms Suchitra Kamble, Jm

For Appellant: Shri Rajiv Saxena, Advocate &For Respondent: Shri Ravi Jain, CIT, DR

Section 132Section 139(1)Section 143(3)Section 153ASection 153A(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI R.S. SYAL, AM & MS SUCHITRA KAMBLE, JM ITA Nos.3101 to 3104/Del/2011 Assessment Year : 2002-03 to 2005-06 Arora Jewellers Pvt. Ltd., Vs. ACIT, L-9, Vijay Chowk, Central Circle-12, Laxmi Nagar, ARA Centre, Jhandewalan Delhi. Extension, New Delhi. PAN: AAECA2119B (Appellant) (Respondent) Assessee By : Shri Rajiv Saxena, Advocate & Ms Sumangala Saxena, Advocate Department By : Shri Ravi Jain, CIT, DR Date of Hearing : 26.07.2016 Date of Pronouncement : 28.07.2016 ORDER PER R.S. SYAL, AM: These four appeals by the assessee relate t…

M/S. Arora Jewellers Pvt. Ltd., Delhi vs. ACIT, New Delhi

In the result, the appeal is partly allowed for statistical purposes

ITA 3101/DEL/2011[2002-03]Status: DisposedITAT Delhi29 Jul 2016AY 2002-03

Bench: Shri R.S. Syal, Am & Ms Suchitra Kamble, Jm

For Appellant: Shri Rajiv Saxena, Advocate &For Respondent: Shri Ravi Jain, CIT, DR

Section 132Section 139(1)Section 143(3)Section 153ASection 153A(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI R.S. SYAL, AM & MS SUCHITRA KAMBLE, JM ITA Nos.3101 to 3104/Del/2011 Assessment Year : 2002-03 to 2005-06 Arora Jewellers Pvt. Ltd., Vs. ACIT, L-9, Vijay Chowk, Central Circle-12, Laxmi Nagar, ARA Centre, Jhandewalan Delhi. Extension, New Delhi. PAN: AAECA2119B (Appellant) (Respondent) Assessee By : Shri Rajiv Saxena, Advocate & Ms Sumangala Saxena, Advocate Department By : Shri Ravi Jain, CIT, DR Date of Hearing : 26.07.2016 Date of Pronouncement : 28.07.2016 ORDER PER R.S. SYAL, AM: These four appeals by the assessee relate t…

M/S. Bhaumik Shelters (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal is allowed in above terms

ITA 2404/DEL/2014[2007-08]Status: DisposedITAT Delhi28 Jul 2016AY 2007-08

Bench: Shri R.S. Syal, Am & Ms Suchitra Kamble, Jm Assessment Year : 2007-08

For Appellant: Dr. Rakesh Gupta, Shri Somil AgarwalFor Respondent: Shri S.K. Jain, DR

Section 132Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 40A(3)

…ted that such a disallowance is unwarranted because the assessment for the instant year already stood completed on the date of search. In support of this 2 proposition, he relied on the judgment of the Hon’ble Delhi High Court in CIT vs. Kabul Chawla (2016) 380 ITR 573 (Del). In the opposition, the ld. DR relied on the impugned order. 5. We have heard the rival submissions and perused the relevant material on record. The Hon’ble Delhi High Court in the case of Kabul Chawla (supra) has held that no addition can be made to the income already assessed if no incriminating material is found during the search.…

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

In the result, the appeal is allowed in above terms

ITA 2402/DEL/2014[2005-06]Status: DisposedITAT Delhi28 Jul 2016AY 2005-06

Bench: Shri R.S. Syal, Am & Ms Suchitra Kamble, Jm Assessment Year : 2005-06 Best Dwellers (P) Ltd., Vs. Dcit, C/O Rra Taxindia, Central Circle-4, D-28, South Extension, Part-1, New Delhi. New Delhi. Pan: Aaccb5602L

For Appellant: Dr. Rakesh Gupta, Shri Somil AgarwalFor Respondent: Shri S.K. Jain, DR

Section 132Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 40A(3)

…ted that such a disallowance is unwarranted because the assessment for the instant year 2 already stood completed on the date of search. In support of this proposition, he relied on the judgment of the Hon’ble Delhi High Court in CIT vs. Kabul Chawla (2016) 380 ITR 573 (Del). In the opposition, the ld. DR relied on the impugned order. 5. We have heard the rival submissions and perused the relevant material on record. The Hon’ble Delhi High Court in the case of Kabul Chawla (supra) has held that no addition can be made to the income already assessed if no incriminating material is found during the search.…

ACIT CC 3(4) Cen RG 3, Mumbai vs. Shibani S. Bhojwani, Mumbai

ITA 7365/MUM/2014[2008-09]Status: DisposedITAT Mumbai22 Jul 2016AY 2008-09

For Appellant: S/Shri Yogesh A.Thar & Chaitanya D. JoshiFor Respondent: Shri Manjunath Swamy-DR

Section 132Section 139(1)Section 143(3)Section 153(3)(a)Section 153ASection 254(1)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “ई” ” ” ” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“E”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं सी. एन. "साद,"याियक सद"य Before S/Shri Rajendra,Accountant Member and C.N. Prasad,Judicial Member आयकर आयकर अपील अपील संसंसंसं./ITA/7365/Mum/2014,िनधा"रण िनधा"रण वष" वष" /Assessment Years: 2008-09 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" ACIT, Central Circle-3(4) Ms. Shibani S. Bhojwani 1st Floor, Samir Complex, Central Range-3 Vs. Mumbai. St. Andrews Road, Opp. Holy Family Hospital, Badra (…

JCIT, New Delhi vs. M/S Surya Vinayak Industries Ltd. Amalgamated Company of Amalgamating Company, New Delhi

In the result additional ground filed by the assessee in his cross objection as well as ground No

ITA 3155/DEL/2011[2003-04]Status: DisposedITAT Delhi15 Jul 2016AY 2003-04

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Smt. Sunita Kejriwal, CIT DRFor Respondent: Sh. Rajiv Saxena, Adv

Section 132Section 153ASection 68Section 80I

…here It is contested before us that there is no incriminating material found during the course of search based on which addition disallowance have been made and therefore, in view of the decision of the Hon’ble Delhi High Court in case of CIT Vs. Kabul Chawla 380 ITR 573 (Del) the additions do not survive. For AY 2001-02 the assessment proceedings are not abated and therefore same are concluded assessments and in case of concluded assessment the addition can be made only on the basis of incriminating material found during the course of search. 22. Ld DR relied on the orders of the lower authorities. 23. We have c…

JCIT, New Delhi vs. M/S Surya Vinayak Industries Ltd.Amalgamated Company of Amalgamating Company, New Delhi

In the result additional ground filed by the assessee in his cross objection as well as ground No

ITA 3154/DEL/2011[2002-03]Status: DisposedITAT Delhi15 Jul 2016AY 2002-03

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Smt. Sunita Kejriwal, CIT DRFor Respondent: Sh. Rajiv Saxena, Adv

Section 132Section 153ASection 68Section 80I

…here It is contested before us that there is no incriminating material found during the course of search based on which addition disallowance have been made and therefore, in view of the decision of the Hon’ble Delhi High Court in case of CIT Vs. Kabul Chawla 380 ITR 573 (Del) the additions do not survive. For AY 2001-02 the assessment proceedings are not abated and therefore same are concluded assessments and in case of concluded assessment the addition can be made only on the basis of incriminating material found during the course of search. 22. Ld DR relied on the orders of the lower authorities. 23. We have c…