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 366,470 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 Jaipuria Infrastructure Developers P.Ltd., New Delhi vs. ACIT, New Delhi

ITA 5522/DEL/2015[2006-07]Status: DisposedITAT Delhi27 Jun 2016AY 2006-07

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri P.C. Yadav, AdvocateFor Respondent: Shri Sunil Chander Sharma, CIT DR
Section 115JSection 132Section 142(1)Section 153Section 153A

…ation conducted on 27.03.2012; that since on the date of search, assessment already stood completed and no fresh material was unearthed to make reassessment, the assessment order is not sustainable and relied upon the judgment cited as CIT vs. Kabul Chawla - 380 ITR 173 (Del.). 15. However, on the other hand, ld. DR to repel the contentions raised by the ld. AR also relied upon Kabul Chawla (supra) by specifically emphasizing its paras 37 (iv), (vi) and (vii), reproduced for ready reference at para no.18 of this order, and also contended that provisions contained u/s 153A is enabling provisions having inher…

M/S. Nilay Infrastructure (P) Ltd., New Delhi vs. DCIT, New Delhi

The appeal is allowed

ITA 5297/DEL/2013[2007-08]Status: DisposedITAT Delhi10 Jun 2016AY 2007-08

Bench: Shri I.C. Sudhir & Shri Prashant Maharishi Assessment Year: 2007-08 Nilay Infrastructure (P) Ltd., Vs. Dcit, C/O. M/S. Rpa Taxindia, Central Circle-4, D-28, South Extension, Part-I, New Delhi. New Delhi. (Pan: Aaffn8381E) (Appellant) (Respondent) Assessee By: Dr. Rakesh Gupta & Sh. Somil Aggarwal, Adv. Department By: Smt. Renuka Jain Gupta, Cit( Dr) Date Of Hearing : 09 .06.2016 Date Of Pronouncement: 10 :06.2016 Order Per I.C. Sudhir:The Assessee Has Questioned First Appellate Order On The Following Grounds: 1. That Having Regard To The Facts & Circumstances Of The Case, Learned Cit(Appeals) Has Erred In Law & On Facts In Confirming The Action Of The Ld. A.O. In Framing The Impugned Assessment Order U/S. 153A/143(3) Without Assuming Jurisdiction As Per Law & Without Obtaining Requisite Approval As Per Law & Without Complying With The Other Mandatory Condition Envisaged Under The Act, More So When No Incriminating Material Have Been Found As A Result Of Search.

For Appellant: Dr. Rakesh Gupta & Sh. SomilFor Respondent: Smt. Renuka Jain Gupta, CIT( DR)
Section 139(1)Section 153ASection 40A(3)

…uring the course of search, the Assessing Officer was not justified in framing the assessment under sec. 153A of the Act, validity of which has been questioned in ground Nos. 1 and 2. In support, he cited the following decisions: 1. CIT v. Kabul Chawla [2016] 380 ITR 573 (Delhi), 2. CIT v. Anil Kumar Bhatia [2013] 352 ITR 493(Del.) 4. The Learned CIT(DR) on the other hand tried to justify the action of the authorities below holding the assessment order framed under sec. 153A 6 read with 143(3) of the Act as valid. She submitted that processing of return cannot partake the character of assessment and since no as…

Tegh International, New Delhi vs. ACIT, New Delhi

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

ITA 1463/DEL/2014[2007-08]Status: DisposedITAT Delhi27 May 2016AY 2007-08

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

For Appellant: Sh. Amit Goel, CA & SambhavFor Respondent: Sh. Amit Jain, Sr. DR
Section 127Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No.1462 & 1463/DEL/2014 A.YRS. : 2006-07 & 2007-08 M/S TEGH INTERNATIONAL VS. ASSTT. COMMISSIONER OF A-14, WESTEND, INCOME TAX, NEW DELHI – 110 021 CENTRAL CIRCLE-10, ARA (PANAAAFT1749D) CENTRE, JHANDEWALAN EXTN., NEW DELHI (ASSESSEE) (RESPONDENT) Assessee by : Sh. Amit Goel, CA & Sambhav Goel, CA Department by : Sh. Amit Jain, Sr. DR Date of Hearing : 19-05-2016 Date of Order : 27-05-2016 ORDER PER H.S. SIDHU : JM These Appeals are filed by the Assessee against…

Tegh International, New Delhi vs. ACIT, New Delhi

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

ITA 1462/DEL/2014[2006-07]Status: DisposedITAT Delhi27 May 2016AY 2006-07

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

For Appellant: Sh. Amit Goel, CA & SambhavFor Respondent: Sh. Amit Jain, Sr. DR
Section 127Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No.1462 & 1463/DEL/2014 A.YRS. : 2006-07 & 2007-08 M/S TEGH INTERNATIONAL VS. ASSTT. COMMISSIONER OF A-14, WESTEND, INCOME TAX, NEW DELHI – 110 021 CENTRAL CIRCLE-10, ARA (PANAAAFT1749D) CENTRE, JHANDEWALAN EXTN., NEW DELHI (ASSESSEE) (RESPONDENT) Assessee by : Sh. Amit Goel, CA & Sambhav Goel, CA Department by : Sh. Amit Jain, Sr. DR Date of Hearing : 19-05-2016 Date of Order : 27-05-2016 ORDER PER H.S. SIDHU : JM These Appeals are filed by the Assessee against…

DCIT, New Delhi vs. Smt. Rajul Modi, New Delhi

In the result, the appeal of the Revenue stands dismissed

ITA 330/DEL/2014[2007-08]Status: DisposedITAT Delhi25 May 2016AY 2007-08

Bench: Shri G.D. Agrawal & Shri Chandra Mohan Garg

For Appellant: Shri Amrit Lal, Sr. DRFor Respondent: Shri R.S. Singhvi, CA
Section 143(3)Section 147Section 14ASection 153A

…CIT Vs. Lata Jain for Assessment years 1998-99 and 1999-2000 in ITA Nos. 274 and 276/Del/2016, wherein the Hon'ble High Court upheld the order of the ITAT by relying on the decision of the Hon'ble High Court of Delhi in the case of CIT Vs. Kabul Chawla [2016] 380 ITR 573 [Delhi] and dismissed the appeals of the Revenue. 4. We have heard the rival submissions and have also gone through the Hon'ble High Court order [supra] and have also carefully treaded through the appellate order. 5. We find that against the order passed by the AO, the assessee was in appeal and the ld. CIT(A) has allowed the appeal of the asse…

Sakshi Rohit Katyal, Mumbai vs. DCIT Cen Cir 17 & 28, Mumbai

In the result, the appeal filed by the assessee in ITA N0

ITA 3873/MUM/2015[2007-08]Status: DisposedITAT Mumbai13 May 2016AY 2007-08

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 3873/Mum/2015 ("नधा"रण वष" / Assessment Year : 2007-08) Mrs. Sakshi Rohit Katyal, Dcit Central Circle 17 & बनाम/ C/O Jayesh Sanghrajka & 28 V. Co., Chartered Accountants, Room No. 402, Unit No. 405, Hind Aaykar Bhawan, Rajasthan Centre, M.K. Road, D.S. Phalke Road, Mumbai. Dadar(E), Mumbai – 400 014. "थायी लेखा सं./Pan : Ajqpk1294F (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Sunil Kumar Agarwal-
Section 132(1)Section 143(3)Section 153ASection 68

…आयकर अपील"य अ"धकरण “E” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 3873/Mum/2015 ("नधा"रण वष" / Assessment Year : 2007-08) Mrs. Sakshi Rohit Katyal, DCIT Central Circle 17 & बनाम/ C/o Jayesh Sanghrajka & 28 v. Co., Chartered Accountants, Room No. 402, Unit No. 405, Hind Aaykar Bhawan, Rajasthan Centre, M.K. Road, D.S. Phalke Road, Mumbai. Dadar(E), Mumbai – 400 014. "थायी लेखा सं./PAN : AJQPK1294F (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by Shri Pravin Surve & Shr…

Baba Global Ltd., Delhi vs. DCIT, New Delhi

Accordingly we direct the AO to restrict the addition to the exempt income. Accordingly this ground is partly allowed in favour of the assessee

ITA 1086/DEL/2015[2006-07]Status: DisposedITAT Delhi05 May 2016AY 2006-07

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

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 143(3)Section 144CSection 14ASection 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 subsidiary companies were in the nature of quasi capital and were fo…

The Principal Commissioner of Income Tax-18 vs. Ms. Lata Jain

The appeals are dismissed

ITA/276/2016HC Delhi29 Apr 2016

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

Section 143(3)Section 147Section 153Section 260A

…rsonal effects. 7. It has been noticed by the ITAT in the impugned order that for the AYs in question no incriminating material qua the Assessee was found. 8. In that view of the matter, and in light of the decision of this Court in CIT v. Kabul Chawla [2016] 380 ITR 573 (Delhi), the Court is of the view that the impugned order of the ITAT suffers from no legal infirmity and no substantial question of law arises for determination. 9. The appeals are dismissed." S.MURALIDHAR, J VIBHU BAKHRU, J MAY 06, 2016/MK…

The Principal Commissioner of Income Tax-18 vs. Ms Lata Jain

The appeals are dismissed

ITA/274/2016HC Delhi29 Apr 2016

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

Section 143(3)Section 147Section 153Section 260A

…rsonal effects. 7. It has been noticed by the ITAT in the impugned order that for the AYs in question no incriminating material qua the Assessee was found. 8. In that view of the matter, and in light of the decision of this Court in CIT v. Kabul Chawla [2016] 380 ITR 573 (Delhi), the Court is of the view that the impugned order of the ITAT suffers from no legal infirmity and no substantial question of law arises for determination. 9. The appeals are dismissed." S.MURALIDHAR, J VIBHU BAKHRU, J MAY 06, 2016/MK…

The Commissioner of Income-Tax vs. M/S. Ibc Knowledge Park Pvt. Ltd

In the result, the appeals filed by the Revenue

ITA/402/2009HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

…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 Commissioner of Income-Tax vs. Kabul Chawla [(2016) 380 ITR 573 (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 previous year relevant to the assessm…

The Commissioner of Income-Tax vs. M/S. Ibc Knowledge Park Pvt. Ltd

In the result, the appeals filed by the Revenue

ITA/403/2009HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

…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 Commissioner of Income-Tax vs. Kabul Chawla [(2016) 380 ITR 573 (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 previous year relevant to the assessm…

The Commisioner of Income-Tax vs. M/S Ibc Knowledge Park Pvt Ltd

In the result, the appeals filed by the Revenue

ITA/402/2014HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

…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 Commissioner of Income-Tax vs. Kabul Chawla [(2016) 380 ITR 573 (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 previous year relevant to the assessm…

Principal Commissioner of Income-Tax-Central Circle-I vs. Shri Vijay Kumar Kataria

ITA/263/2016HC Delhi25 Apr 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 153A

…u $~ * 3-6 + + + IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 263/2016 PRINCIPAL COMMISSIONER OF INCOME-TAX-CENTRAL CIRCLE-L .....Appellant Throughi Mr. Dileep Shivpuri, Senior Standing counsel & Mr. Sanjay Kumar Junior Standing counsel versus SHRIVIJAY KUMAR KATARIA Respondent With ITA 264/2016 PRINCIPAL COMMISSIONER. OF INCOME-TAX-CENTRAL CIRCLE-I, Appellant Through: Mr. Dileep Shivpuri, Senior Standing counsel & Mr. Sanjay Kumar Junior Standing counsel versus SHRI VIJAY KUMAR KATARIA Respondent With ITA 265/2016 PRINCIPAL COMMISSIONER OF INCOME-TAX-CENTRAL CIRCLE-I, Appellant Through: Mr. Dileep Shivpuri,…

Principal Commissioner. of Income-Tax-Central Circle-I vs. Shri Vijay Kumar Kataria

ITA/264/2016HC Delhi25 Apr 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 153A

…u $~ * 3-6 + + + IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 263/2016 PRINCIPAL COMMISSIONER OF INCOME-TAX-CENTRAL CIRCLE-L .....Appellant Throughi Mr. Dileep Shivpuri, Senior Standing counsel & Mr. Sanjay Kumar Junior Standing counsel versus SHRIVIJAY KUMAR KATARIA Respondent With ITA 264/2016 PRINCIPAL COMMISSIONER. OF INCOME-TAX-CENTRAL CIRCLE-I, Appellant Through: Mr. Dileep Shivpuri, Senior Standing counsel & Mr. Sanjay Kumar Junior Standing counsel versus SHRI VIJAY KUMAR KATARIA Respondent With ITA 265/2016 PRINCIPAL COMMISSIONER OF INCOME-TAX-CENTRAL CIRCLE-I, Appellant Through: Mr. Dileep Shivpuri,…

Principal Commissioner of Income-Tax-Central Circle-I vs. Shri Vijay Kumar Kataria

ITA/266/2016HC Delhi25 Apr 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 153A

…u $~ * 3-6 + + + IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 263/2016 PRINCIPAL COMMISSIONER OF INCOME-TAX-CENTRAL CIRCLE-L .....Appellant Throughi Mr. Dileep Shivpuri, Senior Standing counsel & Mr. Sanjay Kumar Junior Standing counsel versus SHRIVIJAY KUMAR KATARIA Respondent With ITA 264/2016 PRINCIPAL COMMISSIONER. OF INCOME-TAX-CENTRAL CIRCLE-I, Appellant Through: Mr. Dileep Shivpuri, Senior Standing counsel & Mr. Sanjay Kumar Junior Standing counsel versus SHRI VIJAY KUMAR KATARIA Respondent With ITA 265/2016 PRINCIPAL COMMISSIONER OF INCOME-TAX-CENTRAL CIRCLE-I, Appellant Through: Mr. Dileep Shivpuri,…

DCIT, New Delhi vs. M/S. Super Plastic Coats (P) Ltd., New Delhi

ITA 1904/DEL/2013[2006-07]Status: DisposedITAT Delhi30 Mar 2016AY 2006-07

Bench: Shri I.C. Sudhir & Shri O.P. Kant -Do- :2006-07 -Do- :2003-04 -Do- :2004-05 -Do- :2005-06 -Do- :2007-08 -Do- :2008-09 Deputy Cit, Vs. M/S. Super Plastic Coats Central Circle-13, (P)Ltd., West Punjab New Delhi. Bagh, New Delhi. (Pan: Aaecs2311M) (Appellant) (Respondent)

For Appellant: S/Shri Ved Jain, Adv. , Ashish ChadhaFor Respondent: Shri Rajiv Malhotra, CIT( DR)
Section 132Section 143Section 143(3)Section 147Section 153ASection 268ASection 80I

…t once proceedings under sec. 153A /153C of the 5 Act are initiated, proceedings under sec. 143/147 of the Act abate and revive only when order under sec. 153A/153C is annulled. He placed reliance on the following decisions: i) CIT vs. Kabul Chawla – [2016] – 380 ITR 573 (Delhi); 28.8.2015 (Delhi HC); ii) Principal CIT vs. Mureje Paper Mills Ltd. – [2016] – 380 ITR 571 (Del.). 6. The Learned CIT(DR) on the other hand placed reliance on the orders of the authorities below. He submitted that the assessee was not eligible for the deduction claimed under sec. 80IB of the Act as it was not manufacturing and not produ…

DCIT, CC-Xvi, Kolkata vs. Shree Ram Electrocast Pvt.Ltd., Kolkata

In the result, the appeal by the Assessee and the Revenue are dismissed

ITA 750/KOL/2012[2007-08]Status: DisposedITAT Kolkata02 Mar 2016AY 2007-08

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ] Assessment Year : 2007-08

For Respondent: Shri Rajat Subhra Biswas, CIT, DR
Section 132Section 143(1)Section 153ASection 72Section 73

…s or as normal business loss, could not be made by the AO and his action has to be held as without jurisdiction. In this regard the learned counsel for the assessee placed reliance on the decision of Hon’ble Delhi High Court in the case of CIT vs Kabul Chawla 380 ITR 573 (Delhi) wherein the following proposition was laid down with regard to jurisdiction of AO in assessment to be made u/s.153A of the Act.: ITA Nos.657&750/Kol/2012-Shree Ram Electrocast Pvt.Ltd.-A.Y.2007-08 “The legal position that emerges on a perusal of section 153A and section ·32 of the Income-tax Act, 1961, is as under: (i) Once a search take…

Shree Ram Electrocast Private Limited, Kolkata vs. DCIT, Central Circle - Xvi, Kolkata

In the result, the appeal by the Assessee and the Revenue are dismissed

ITA 657/KOL/2012[2007-08]Status: DisposedITAT Kolkata02 Mar 2016AY 2007-08

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ] Assessment Year : 2007-08

For Respondent: Shri Rajat Subhra Biswas, CIT, DR
Section 132Section 143(1)Section 153ASection 72Section 73

…s or as normal business loss, could not be made by the AO and his action has to be held as without jurisdiction. In this regard the learned counsel for the assessee placed reliance on the decision of Hon’ble Delhi High Court in the case of CIT vs Kabul Chawla 380 ITR 573 (Delhi) wherein the following proposition was laid down with regard to jurisdiction of AO in assessment to be made u/s.153A of the Act.: ITA Nos.657&750/Kol/2012-Shree Ram Electrocast Pvt.Ltd.-A.Y.2007-08 “The legal position that emerges on a perusal of section 153A and section ·32 of the Income-tax Act, 1961, is as under: (i) Once a search take…

ACIT, New Delhi vs. M/S. Shield Home Pvt. Ltd., New Delhi

In the result, the appeals of the Revenue are dismissed and the cross-objections of the assessee are allowed

ITA 4228/DEL/2011[2003-04]Status: DisposedITAT Delhi24 Feb 2016AY 2003-04

Bench: Shri G.D. Agrawalbefore Shri G.D. Agrawal & And Before Shri Before Shri G.D. Agrawalg.D. Agrawal & And Shri Chandra Mohan Garg Shri Chandra Mohan Gargshri Chandra Mohan Garg Shri Chandra Mohan Garg

Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘G’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND AND BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT AND AND , JUDICIAL MEMBER SHRI CHANDRA MOHAN GARG SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER SHRI CHANDRA MOHAN GARG SHRI CHANDRA MOHAN GARG , JUDICIAL MEMBER , JUDICIAL MEMBER ITA Nos.4228…

Mrs. Neeta Saha, Noida vs. ITO, New Delhi

Accordingly, the appeal filed by the assessee stands allowed

ITA 3436/DEL/2010[2002-03]Status: DisposedITAT Delhi24 Feb 2016AY 2002-03

Bench: Shri N.K. Saini & Smt. Beena Pillai

Section 132(4)Section 153A

…s. The ld. AR submitted that there was no incriminating material that was relied upon by the ld. AO to make the addition in the hands of the assessee. He relied upon the decision of the jurisdictional High Court in the case of CIT vs. Kabul Chawla reported in 380 ITR 573. 5. On the contrary the ld. DR submitted that, admittedly though there is no seized documents, the addition has been made based on the statement recorded u/s 132(4) of the Income Tax Act. 5.1 The ld. DR further submitted that the decision of CIT vs. Kabul Chawla (supra) is distinguishable to the facts of the present case. He submitted that the Ho…