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

Gujarat Enterprise, Mumbai vs. DCIT, Central Circle 1, Thane

In the result, captioned appeals are partly allowed

ITA 6906/MUM/2024[2018-19]Status: DisposedITAT Mumbai20 May 2025AY 2018-19

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Anikesh Banerjee, Hon'Ble

For Appellant: Shri Vijay Mehta, A/RFor Respondent: Shri Dr. Kishor Dhule, CIT, D/R

…tions 153A/153C can be said to be the existence of incriminating material showing undisclosed income detected as a result of search.” The Hon'ble Supreme Court has approved the interpretations given by the Hon'ble Delhi High Court in the case of Kabul Chawla (380 ITR 573)(Delhi) and by the Hon'ble Gujarat High Court in the case of Saumya Constructions (387 ITR 529)(Guj.). The relevant observations made by the Hon'ble Supreme are extracted below:- “7.1 In the case of Kabul Chawla (supra), the Delhi High Court, while considering the very issue and on interpretation of section 153A of the Act, 1961, has summarised t…

Gujarat Enterprise, Mumbai vs. DCIT, Central Circle 1, Thane

In the result, captioned appeals are partly allowed

ITA 6905/MUM/2024[2017-18]Status: DisposedITAT Mumbai20 May 2025AY 2017-18

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Anikesh Banerjee, Hon'Ble

For Appellant: Shri Vijay Mehta, A/RFor Respondent: Shri Dr. Kishor Dhule, CIT, D/R

…tions 153A/153C can be said to be the existence of incriminating material showing undisclosed income detected as a result of search.” The Hon'ble Supreme Court has approved the interpretations given by the Hon'ble Delhi High Court in the case of Kabul Chawla (380 ITR 573)(Delhi) and by the Hon'ble Gujarat High Court in the case of Saumya Constructions (387 ITR 529)(Guj.). The relevant observations made by the Hon'ble Supreme are extracted below:- “7.1 In the case of Kabul Chawla (supra), the Delhi High Court, while considering the very issue and on interpretation of section 153A of the Act, 1961, has summarised t…

ACIT, Central Circle-2, Gurgaon vs. Akansha Fashion, New Delhi

In the result, appeals are dismissed

ITA 8507/DEL/2019[2013-14]Status: DisposedITAT Delhi19 May 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 153ASection 153C

…by the Assessing Officer were not based on the seized materials. In support of such contention, the assessee relied upon various judicial precedents, such as, CIT Vs. Sinhgad Technical Education Society, (2017) 84 taxmann.com 290(SC) and CIT Vs. Kabul Chawla 380 ITR 573 (Del). After going through the materials on record, including the satisfaction note of the Assessing Officer and other materials and being convinced with the submissions of the assessee, learned first appellate authority ultimately concluded that assumption of jurisdiction under section 153C of the Act is not in accordance with law and, hence, er…

The Pr. Commissioner of Income Tax -Central -1 vs. Bjn Holdings Ltd

Appeals are disposed of with liberty to the Revenue to revive the

ITA/143/2025HC Delhi15 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

Section 143(3)Section 153CSection 260A

…downloaded from the DHC Server on 26/05/2025 at 11:52:20 Supreme Court in Pr. Commissioner of Income Tax v. Abhisar Buildwell Pvt. Limited: (2024) 2 SCC 433, whereby the Court upheld the decision of this Court in Commissioner of Income Tax v. Kabul Chawla: 380 ITR 573 that in the absence of any incriminating material, the Assessing Officer [AO] cannot assume jurisdiction under Section 153C of the Act. 5. We note that the said issue was recorded by this Court in the order passed on 13.05.2025, which reads as under: “1. The Revenue has filed the present appeals impugning a common order passed by the Income Tax A…

Vishal Kishorilal Jain, Nagpur vs. DCIT/ACIT Circle-4, Nagpur

In the result, assessee’s appeal for A

ITA 108/NAG/2025[2016-17]Status: DisposedITAT Nagpur15 May 2025AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mukesh AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 132Section 139(1)Section 143(1)Section 147Section 148Section 2(40)Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.108 & 109/Nag./2025 (Assessment Year : 2016–17 & 2017–18) Vishal Kishorilal Jain 107, Surya Nagar ……………. Appellant Kalamana Market Road Nagpur 440 008 PAN – AHAPJ7632G v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–4, Nagpur Assessee by : Shri Mukesh Agrawal Revenue by : Shri Abhay Y. Marathe Date of Hearing – 02/04/2025 Date of Order – 14/05/2025 O R D E R PER K.M. ROY, A.M. The instant appeals by the assessee challenging the impugned orders of even da…

A, C.I.T. Central Cir.- 2(2), Nagpur vs. Shri Dharampal R.Agrawal, Nagpur

ITA 293/NAG/2016[2008-09]Status: DisposedITAT Nagpur15 May 2025AY 2008-09

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Sachin V. LuthraFor Respondent: Shri Harshad S. Vengurlekar
Section 153ASection 2(22)(e)Section 40Section 43B

…inating material and (c) in absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made." 9. More so, we further find that the Hon'ble Delhi High Court in CIT v/s Kabul Chawla, [2016] 380 ITR 573 (Del.) has also laid down a legal proposition in Para-37, which reads as under:- "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 u…

A, C.I.T. Central Cir.- 2(2), Nagpur vs. Shri Dharampal R.Agrawal, Nagpur

In the result, Revenue’s appeal being ITA no

ITA 292/NAG/2016[2007-08]Status: DisposedITAT Nagpur15 May 2025AY 2007-08

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Sachin V. LuthraFor Respondent: Shri Harshad S. Vengurlekar
Section 153ASection 40Section 43B

…nating material and (c) in absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made." 9. More so, we further find that the Hon'ble Delhi High Court in CIT v/s Kabul Chawla, [2016] 380 ITR 573 (Del.) has also laid down a legal proposition in Para–37, which reads as under:- 9 M/s. Shree Agarwal Coal India Pvt. Ltd.& Group Cases "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…

Dy. C.I.T. Central Cir2(2), Nagpur vs. M/S Shree Agrawal Coal India Pvt. Ltd., Nagpur

In the result, Revenue’s appeal being ITA no

ITA 23/NAG/2016[2008-09]Status: DisposedITAT Nagpur15 May 2025AY 2008-09

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Sachin V. LuthraFor Respondent: Shri Harshad S. Vengurlekar
Section 153ASection 40Section 43B

…nating material and (c) in absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made." 9. More so, we further find that the Hon'ble Delhi High Court in CIT v/s Kabul Chawla, [2016] 380 ITR 573 (Del.) has also laid down a legal proposition in Para–37, which reads as under:- 9 M/s. Shree Agarwal Coal India Pvt. Ltd.& Group Cases "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…

Dy. C.I.T. Central Cir2(2), Nagpur vs. M/S Shree Agrawal Coal India Pvt. Ltd., Nagpur

ITA 18/NAG/2016[2009-10]Status: DisposedITAT Nagpur15 May 2025AY 2009-10

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Sachin V. LuthraFor Respondent: Shri Harshad S. Vengurlekar
Section 153ASection 40Section 43B

…inating material and (c) in absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made." 9. More so, we further find that the Hon'ble Delhi High Court in CIT v/s Kabul Chawla, [2016] 380 ITR 573 (Del.) has also laid down a legal proposition in Para-37, which reads as under:- M/s. Shree Agarwal Coal India Pvt. Ltd. & Group Cases "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 sea…

Dy. C.I.T. Central Cir.-2(2), Nagpur vs. M/S Shree Agrawal Finance India P. Ltd., Nagpur

ITA 172/NAG/2016[2007-08]Status: DisposedITAT Nagpur15 May 2025AY 2007-08

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Sachin V. LuthraFor Respondent: Shri Harshad S. Vengurlekar
Section 153ASection 2(22)(e)Section 40Section 43B

…inating material and (c) in absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made." 9. More so, we further find that the Hon'ble Delhi High Court in CIT v/s Kabul Chawla, [2016] 380 ITR 573 (Del.) has also laid down a legal proposition in Para-37, which reads as under:- "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 u…

Dy. C.I.T. Central Cir.-2(2), Nagpur vs. M/S Shree Agrawal Finance India P. Ltd., Nagpur

ITA 171/NAG/2016[2006-07]Status: DisposedITAT Nagpur15 May 2025AY 2006-07

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Sachin V. LuthraFor Respondent: Shri Harshad S. Vengurlekar
Section 153ASection 2(22)(e)Section 40Section 43B

…inating material and (c) in absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made." 9. More so, we further find that the Hon'ble Delhi High Court in CIT v/s Kabul Chawla, [2016] 380 ITR 573 (Del.) has also laid down a legal proposition in Para-37, which reads as under:- 9 M/s. Shree Agarwal Coal India Pvt. Ltd. & Group Cases "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 s…

The Pr. Commissioner of Income Tax -Central -1 vs. Bjn Holdings Ltd

ITA - 143 / 2025HC Delhi13 May 2025

Bench: This Is A Digitally Signed Order. The Authenticity Of The Order Can Be Re-Verified From Delhi High Court Order Portal By Scanning The Qr Code Shown Above. The Order Is Downloaded From The Dhc Server On 27/03/2026 At 12:33:48

Section 143(3)Section 153Section 153C

…ters where similar challenge had been raised by the Assessees in the context of the search conducted in Dhingra Group of cases. This court had rejected the said contention by referring to the decision in the case of Commissioner of Income Tax v. Kabul Chawla: 380 ITR 573 as well as the certain other decisions where exercise of This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:33:48 jurisdiction under Section 153C of the Act was held to be circum…

Hetal Rakesh Mehta, Mumbai vs. ACIT, CC-1(2), Pune

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

ITA 1727/PUN/2024[2018-19]Status: DisposedITAT Pune13 May 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19 Hetal Rakesh Mehta Acit, Central Circle 1(2), 9/10, Vidya Nagar, 60 Feet Road, Vs. Pune Ghatkopar East, Mumbai – 400077 Pan: Ammpm9670L (Appellant) (Respondent)

For Appellant: Ms Simran Dhawan (virtual)For Respondent: Shri Ravi Prakash
Section 132Section 139Section 143(2)Section 153A

…e Hon’ble Delhi High Court in the case of PCIT vs. Harjeev Agarwal (supra) by observing as under: “6. We have heard rival submissions of the parties and perused the relevant materials on record. The Hon'ble Delhi High Court in the case of Kabul Chawla [2016] 380 ITR 573 (Delhi) held that in case of unabated assessments, no additions could have been made without the aid of the incriminating material. In the case of the assessee search was conducted on 27.11.2019. The original return of income in the case for year under consideration was filed on 15.10.2016 and therefore, notice u/s 143(2) of the Act for selection…

Adhyatm Jain Prop. M/S Jambu Kumar Adhyatam Jain Saraf, Lucknow vs. Dy. Commissioner of Income Tax, Central Circle-2, Lucknow

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

ITA 787/LKW/2024[2015-16]Status: HeardITAT Lucknow06 May 2025AY 2015-16

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 132Section 153ASection 153DSection 250Section 68

…n the meaning of orders passed by Hon'ble Supreme Court in the cases of Principal Commissioner of Income- tax vs. Abhisar Buildwell (supra) and Dy. CIT vs. U. K. Paints (Overseas) Ltd. (supra) and within the meaning of order passed in the case of Kabul Chawla 380 ITR 573 (Delhi), which stands approved by Hon'ble Supreme Court by dint of orders of Hon'ble Supreme Court in the case of Principal Commissioner of Income- tax vs. Abhisar Buildwell (supra) and Dy. CIT vs. U. K. Paints (Overseas) Ltd. (supra). Further, in paragraph 14 of the aforesaid order of Hon'ble Supreme Court in the case of Principal Commissioner o…

DCIT, New Delhi vs. M/S. Ganpati Fincap Pvt Ltd., New Delhi

ITA 6233/DEL/2015[2009-10]Status: DisposedITAT Delhi30 Apr 2025AY 2009-10

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.Ita No. 6233/Del/2015 (A.Y. 2009-10) Dcit Central Circle- 18, Vs. Ganpati Fincap Pvt. Ltd. Room No. 102, 2-D, Mig Dda Flats, Ara Centre, E-2, Gulabi Bagh Jhandewalan Extension, New Delhi New Delhi Pan: Aaacg3466H

Section 132Section 133ASection 143(2)Section 147Section 153C

…1 ITA No. 6232, 6233 & 6234/Del/2015 C.O. Nos. 464, 465 & 466/Del/2015 DCIT M/s GanpatiFincap Pvt. ltd. Vs. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 6233/Del/2015 (A.Y. 2009-10) DCIT Central Circle- 18, Vs. Ganpati Fincap Pvt. Ltd. room No. 102, 2-D, MIG DDA Flats, ARA Centre, E-2, Gulabi Bagh Jhandewalan Extension, New Delhi New Delhi PAN: AAACG3466H Appellant Respondent C.O No. 464/Del/2015 in ITA No. 6232/Del/2015) C.O No. 465/Del/2015 in ITA No. 6233/Del/2015) C.O No. 466/Del/2015…

DCIT, New Delhi vs. M/S. Ganpati Fincap Pvt Ltd., New Delhi

ITA 6232/DEL/2015[2008-09]Status: DisposedITAT Delhi30 Apr 2025AY 2008-09

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.Ita No. 6233/Del/2015 (A.Y. 2009-10) Dcit Central Circle- 18, Vs. Ganpati Fincap Pvt. Ltd. Room No. 102, 2-D, Mig Dda Flats, Ara Centre, E-2, Gulabi Bagh Jhandewalan Extension, New Delhi New Delhi Pan: Aaacg3466H

Section 132Section 133ASection 143(2)Section 147Section 153C

…1 ITA No. 6232, 6233 & 6234/Del/2015 C.O. Nos. 464, 465 & 466/Del/2015 DCIT M/s GanpatiFincap Pvt. ltd. Vs. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 6233/Del/2015 (A.Y. 2009-10) DCIT Central Circle- 18, Vs. Ganpati Fincap Pvt. Ltd. room No. 102, 2-D, MIG DDA Flats, ARA Centre, E-2, Gulabi Bagh Jhandewalan Extension, New Delhi New Delhi PAN: AAACG3466H Appellant Respondent C.O No. 464/Del/2015 in ITA No. 6232/Del/2015) C.O No. 465/Del/2015 in ITA No. 6233/Del/2015) C.O No. 466/Del/2015…

Deputy Commissioner of Income Tax, Agra vs. Mahesh Edible Oil Industries Ltd, Delhi

The appeal of the assessee stands partly allowed

ITA 164/AGR/2023[2019-20]Status: DisposedITAT Agra25 Apr 2025AY 2019-20

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

For Appellant: Sh. Rakesh Gupta (Adv.), Sh. SomilFor Respondent: Sh. Sukesh Kumar Jain, Ld. CIT-DR
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

…ent set of appeals and review petition is answered accordingly in terms of the above and the appeals and review petition preferred by the Revenue are hereby dismissed. No costs. Approving the decision of Hon’ble Delhi High Court in the case of Kabul Chawala (380 ITR 573) as well as the decision of Hon’ble Gujarat High Court in Saumya Construction (P.) Ltd. (387 ITR 529), it was held by Hon’ble Court that in respect of completed assessments / unabated assessments, no addition could be made by Assessing Officer in the absence of any incriminating material found during course of search under section 132 or requisit…

Deputy Commissioner of Income Tax, Agra vs. Mahesh Edible Oil Industries Ltd, Delhi

The appeal of the assessee stands partly allowed

ITA 163/AGR/2023[2018-19]Status: DisposedITAT Agra25 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

For Appellant: Sh. Rakesh Gupta (Adv.), Sh. SomilFor Respondent: Sh. Sukesh Kumar Jain, Ld. CIT-DR
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

…ent set of appeals and review petition is answered accordingly in terms of the above and the appeals and review petition preferred by the Revenue are hereby dismissed. No costs. Approving the decision of Hon’ble Delhi High Court in the case of Kabul Chawala (380 ITR 573) as well as the decision of Hon’ble Gujarat High Court in Saumya Construction (P.) Ltd. (387 ITR 529), it was held by Hon’ble Court that in respect of completed assessments / unabated assessments, no addition could be made by Assessing Officer in the absence of any incriminating material found during course of search under section 132 or requisit…

Deputy Commissioner of Income Tax, Agra vs. Mahesh Edible Oil Industries Ltd, Delhi

The appeal of the assessee stands partly allowed

ITA 161/AGR/2023[2016-17]Status: DisposedITAT Agra25 Apr 2025AY 2016-17

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

For Appellant: Sh. Rakesh Gupta (Adv.), Sh. SomilFor Respondent: Sh. Sukesh Kumar Jain, Ld. CIT-DR
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

…ent set of appeals and review petition is answered accordingly in terms of the above and the appeals and review petition preferred by the Revenue are hereby dismissed. No costs. Approving the decision of Hon’ble Delhi High Court in the case of Kabul Chawala (380 ITR 573) as well as the decision of Hon’ble Gujarat High Court in Saumya Construction (P.) Ltd. (387 ITR 529), it was held by Hon’ble Court that in respect of completed assessments / unabated assessments, no addition could be made by Assessing Officer in the absence of any incriminating material found during course of search under section 132 or requisit…

Deputy Commissioner of Income Tax, Agra vs. Mahesh Edible Oil Industries Ltd, Delhi

The appeal of the assessee stands partly allowed

ITA 160/AGR/2023[2015-16]Status: DisposedITAT Agra25 Apr 2025AY 2015-16

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.113/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपीलसं./ Ita No.114/Agr/2023 (िनधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपीलसं./ Ita No.115/Agr/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 4. आयकरअपीलसं./ Ita No.116/Agr/2023 (िनधा"रणवष" / Assessment Year: 2016-17) & 5. आयकरअपीलसं./ Ita No.117/Agr/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 6. आयकरअपीलसं./ Ita No.118/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) & 7. आयकरअपीलसं./ Ita No.119/Agr/2023 (िनधा"रणवष" / Assessment Year: 2019-20) M/S Mahesh Edible Oil Industries Ltd. Acit-Central Circle बनाम/ 3/14-A, Jungpura-B Agra. Vs. New Delhi – 110 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccm-7102-J (अपीलाथ"/Appellant) : (""थ" / Respondent) & 8. आयकरअपीलसं./ Ita No.157/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) &

For Appellant: Sh. Rakesh Gupta (Adv.), Sh. SomilFor Respondent: Sh. Sukesh Kumar Jain, Ld. CIT-DR
Section 142ASection 143(3)Section 145Section 153ASection 37(1)

…ent set of appeals and review petition is answered accordingly in terms of the above and the appeals and review petition preferred by the Revenue are hereby dismissed. No costs. Approving the decision of Hon’ble Delhi High Court in the case of Kabul Chawala (380 ITR 573) as well as the decision of Hon’ble Gujarat High Court in Saumya Construction (P.) Ltd. (387 ITR 529), it was held by Hon’ble Court that in respect of completed assessments / unabated assessments, no addition could be made by Assessing Officer in the absence of any incriminating material found during course of search under section 132 or requisit…