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

Kuber Grains & Spices Pvt. Ltd., Delhi vs. ACIT, Central Circle-30, New Delhi

In the result appeal of assessee vide ITR Nos

ITA 2711/DEL/2022[2015-16]Status: DisposedITAT Delhi03 Mar 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri Rajiv Khandelwal, CA &For Respondent: Shri Dayainder Singh Sidhu, CIT(DR)
Section 132Section 68

…ector in any company. It was argued that, there was no reference to the impugned loan in the satisfaction note. Page 39 of 43 Before the Ld. First Appellate Authority, the assessee relied upon decision of Hon’ble Delhi High Court in the case of Kabul Chawla 380 ITR 573, Meeta Gutgutiya 395 ITR 526. Harjeev Agarwal 241taxman 199 and Best Infrastructure Pvt. Ltd. 397 ITR 182, in support of its claim that no addition was permissible in assessee’s case on the existing facts and circumstances of the case. Reliance was also placed upon the decision and the case of Abhisar Buildwell. The Ld. DR placed reliance upon th…

ACIT, Central Circle- 30, New Delhi vs. Kuber Securities, New Delhi

ITA 4213/DEL/2018[2013-14]Status: DisposedITAT Delhi03 Mar 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…mpacting the computation of income for each particular AY as being determinative of the question which stands posited. The first decision which was cited in this context was that of CIT (Central) v. Kabul Chawla [2015] 61 taxmann.com 412/234 Taxman 300/[2016] 380 ITR 573/2015 SCC Online Del 11555 and where the legal position came to be summarized in the following terms:- "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 1…

Deputy Commissioner of Income Tax, Numgambakkam vs. Jsr Infra Developers Private Limited, Chennai

In the result, the appeal of the Revenue is dismissed

ITA 2232/CHNY/2024[2016-17]Status: DisposedITAT Chennai28 Feb 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 139(1)Section 139(5)Section 153CSection 801ASection 80I

…आयकर अपीलीय अिधकरण, ‘ए’"यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ीएबीटी. वक", "ाियकसद" एवं एवं एवं एवं "ीजगदीश, लेखासद"केसम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.2232/Chny/2024 िनधा"रणवष"/Assessment Year: 2016-17 v. The DCIT, M/s.JSR Infra – Central Circle-2(4), Developers Pvt. Ltd., Chennai. No.4, 10A, East Cross Road, Gandhi Nagar, Vellore-632 006. [PAN: AADCJ 4440 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Ms.Swapna Nanu Ambatt, CIT for Mr. Nilay Baran Som, CIT : ""यथ" क" ओर से /Resp…

DCIT Central Circle 2(1), Chenai vs. C.Vijaya Baskar, Pudukottai

In the result, ITA Nos.695 to 702/Chny/2023 stands dismissed

ITA 700/CHNY/2023[2016-17]Status: DisposedITAT Chennai28 Feb 2025AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.695/Chny/2023 (िनधा(रणवष( / Assessment Year: 2011-12) & 2. आयकरअपील सं. / Ita No.696/Chny/2023 (िनधा(रणवष( / Assessment Year: 2012-13) & 3. आयकरअपील सं. / Ita No.697/Chny/2023 (िनधा(रणवष( / Assessment Year: 2013-14) & 4. आयकरअपील सं. / Ita No.698/Chny/2023 (िनधा(रणवष( / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No.699/Chny/2023 (िनधा(रणवष( / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No.700/Chny/2023 (िनधा(रणवष( / Assessment Year: 2016-17) & 7. आयकरअपील सं. / Ita No.701/Chny/2023 (िनधा(रणवष( / Assessment Year: 2017-18) & 8. आयकरअपील सं. / Ita No.702/Chny/2023 (िनधा(रणवष( / Assessment Year: 2018-19) Dcit Shri C. Vijayabaskar बनाम/ Central Circle-2(1) #14/28-1, Sowrastra Street, Chennai. Illupur, Pudukottai-622 102. Vs.

For Appellant: S/Shri Nithyaesh Natraj, Vaibav R. VenkateshFor Respondent: Shri A.P. Srinivas (Sr. Standing Counsel for department)- Ld. Sr. Counsel
Section 143(3)

…sent 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 Chawal (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 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 requisition made under se…

DCIT Central Circle 2(1), Chenai vs. C.Vijaya Baskar, Pudukottai

In the result, ITA Nos.695 to 702/Chny/2023 stands dismissed

ITA 697/CHNY/2023[2013-14]Status: DisposedITAT Chennai28 Feb 2025AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.695/Chny/2023 (िनधा(रणवष( / Assessment Year: 2011-12) & 2. आयकरअपील सं. / Ita No.696/Chny/2023 (िनधा(रणवष( / Assessment Year: 2012-13) & 3. आयकरअपील सं. / Ita No.697/Chny/2023 (िनधा(रणवष( / Assessment Year: 2013-14) & 4. आयकरअपील सं. / Ita No.698/Chny/2023 (िनधा(रणवष( / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No.699/Chny/2023 (िनधा(रणवष( / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No.700/Chny/2023 (िनधा(रणवष( / Assessment Year: 2016-17) & 7. आयकरअपील सं. / Ita No.701/Chny/2023 (िनधा(रणवष( / Assessment Year: 2017-18) & 8. आयकरअपील सं. / Ita No.702/Chny/2023 (िनधा(रणवष( / Assessment Year: 2018-19) Dcit Shri C. Vijayabaskar बनाम/ Central Circle-2(1) #14/28-1, Sowrastra Street, Chennai. Illupur, Pudukottai-622 102. Vs.

For Appellant: S/Shri Nithyaesh Natraj, Vaibav R. VenkateshFor Respondent: Shri A.P. Srinivas (Sr. Standing Counsel for department)- Ld. Sr. Counsel
Section 143(3)

…sent 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 Chawal (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 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 requisition made under se…

ITO, Ward- 24(3), New Delhi vs. Sudarshan Buildtech Pvt. Ltd., New Delhi

Appeals are partly allowed and all the Revenue’s appeals are dismissed

ITA 4947/DEL/2017[2007-08]Status: DisposedITAT Delhi27 Feb 2025AY 2007-08

Bench: : Shri Satbeer Singh Godara & Smt. Annapurna Guptaआयकर अपील सं./I.T.A. Nos. 8286 To 8291/Del/2018 (िनधा"रण वष" / Assessment Years : 2010-11 To 2015-16) बनाम Pradeep Kumar Jindal Acit F-3/12, Model Town, New Central Circle-25, New Delhi / Vs. Delhi, Delhi, Pin 110009. "ायी लेखा सं./जीआइआर सं./Pan No. : Aaipj8526A (Appellant) .. (Respondent) आयकर अपील सं./I.T.A. Nos. 9095, 4946, 9096 & 4947/Del/2019, (िनधा"रण वष" / Assessment Years : 2010-11, 2012-13, 2015-16 & 2016-17) बनाम Acit M/S. Delta Leasing & Central Circle-25, New Finance Ltd. / Vs. Delhi C-55 F.I.E., Patparganj, East Delhi, New Delhi, Delhi - 110092 "ायी लेखा सं./जीआइआर सं./Pan No. : Aaacd0594K (Appellant) .. (Respondent)

For Appellant: NoneFor Respondent: Shri Sunil Yadav, CIT. DR
Section 132(4)

…l ground raised. We have noted that the Ld. CIT(A) has given a categorical finding that the assessment framed in the present case u/s.153A of the Act is in accordance with the law interpreted by the Jurisdictional High Court in the case of CIT vs Kabul Chawla 380 ITR 573(Delhi), noting that incriminating material was found in the present case by way of the admission of the assessee itself of being an accommodation entry provider which was duly corroborated with evidences also ITA Nos. 8286/Del/2018 & 13 Ors. [Pradeep Kumar Jindal & Ors.] - 6 – found during search conducted on him. Therefore, as far as validity of…

ITO, Ward- 6(4), New Delhi vs. Creative Techno Solutions Pvt. Ltd., New Delhi

ITA 4265/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Feb 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…mpacting the computation of income for each particular AY as being determinative of the question which stands posited. The first decision which was cited in this context was that of CIT (Central) v. Kabul Chawla [2015] 61 taxmann.com 412/234 Taxman 300/[2016] 380 ITR 573/2015 SCC Online Del 11555 and where the legal position came to be summarized in the following terms:- "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 1…

Dy.Commissioner of Income Tax, Circle 2(2), Hyderbad vs. Sew Infrastucture Limited, Hyderabad

ITA 1723/HYD/2017[2015-16]Status: DisposedITAT Hyderabad26 Feb 2025AY 2015-16

Bench: Shri Manjunatha G & Shri K. Narasimha Chary

For Appellant: CA MV Prasad AndFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153ASection 801A(4)Section 80I

…on-abated assessments, the assessment shall be made on the basis of incriminating material unearthed during the course of the search. One leading case on this issue is from the Hon'ble High Court of Delhi in the case of Kabul Chawla Vs. CIT reported in [2015] 61 Taxmann.com 412, wherein it has been categorically held that in respect of non-abated assessments, the AO shall assume jurisdiction and the assessment shall be made based on incriminating material unearthed during the course of the search, and in case, there is no incriminating material, then the Assessing Officer cannot tinker with the completed assessme…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 59/NAG/2022[2017-18]Status: DisposedITAT Nagpur25 Feb 2025AY 2017-18

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

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…mann.com 424 (Bombay) (e) CIT-20 us. Deepak kumar Agarwal (2017) 86 taxmann.com 3 (Bom.) (f) CIT vs. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom.) (g) CIT (Central) vs. Murli Agro Products Ltd. (2014) 49 taxmann.com 172 (Bom.) (h) CIT Vs. Kabul Chawala (2015) 234 Taxmann 300 (Del.) It has been held that if no incriminating material is found during the course of the search in respect of an issue, then no addition in respect of such an issue can be made in the assessment u/s 153A of the Act. (i) Vijayrattan Balkrishna Mittal vs DCIT [2020] 121 taxmann,com 100 (Mumbai-Trib.) j) Sera Sera Productions Ltd. Vs. DCIT (2…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 58/NAG/2022[2015-16]Status: DisposedITAT Nagpur25 Feb 2025AY 2015-16

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

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…mann.com 424 (Bombay) (e) CIT-20 us. Deepak kumar Agarwal (2017) 86 taxmann.com 3 (Bom.) (f) CIT vs. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom.) (g) CIT (Central) vs. Murli Agro Products Ltd. (2014) 49 taxmann.com 172 (Bom.) (h) CIT Vs. Kabul Chawala (2015) 234 Taxmann 300 (Del.) It has been held that if no incriminating material is found during the course of the search in respect of an issue, then no addition in respect of such an issue can be made in the assessment u/s 153A of the Act. (i) Vijayrattan Balkrishna Mittal vs DCIT [2020] 121 taxmann,com 100 (Mumbai-Trib.) j) Sera Sera Productions Ltd. Vs. DCIT (2…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 57/NAG/2022[2014-15]Status: DisposedITAT Nagpur25 Feb 2025AY 2014-15

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

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…mann.com 424 (Bombay) (e) CIT-20 us. Deepak kumar Agarwal (2017) 86 taxmann.com 3 (Bom.) (f) CIT vs. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom.) (g) CIT (Central) vs. Murli Agro Products Ltd. (2014) 49 taxmann.com 172 (Bom.) (h) CIT Vs. Kabul Chawala (2015) 234 Taxmann 300 (Del.) It has been held that if no incriminating material is found during the course of the search in respect of an issue, then no addition in respect of such an issue can be made in the assessment u/s 153A of the Act. (i) Vijayrattan Balkrishna Mittal vs DCIT [2020] 121 taxmann.com 100 (Mumbai-Trib.) j) Sera Sera Productions Ltd. Vs. DCIT (2…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 56/NAG/2022[2013-14]Status: DisposedITAT Nagpur25 Feb 2025AY 2013-14

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

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…mann.com 424 (Bombay) (e) CIT-20 us. Deepak kumar Agarwal (2017) 86 taxmann.com 3 (Bom.) (f) CIT vs. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom.) (g) CIT (Central) vs. Murli Agro Products Ltd. (2014) 49 taxmann.com 172 (Bom.) (h) CIT Vs. Kabul Chawala (2015) 234 Taxmann 300 (Del.) It has been held that if no incriminating material is found during the course of the search in respect of an issue, then no addition in respect of such an issue can be made in the assessment u/s 153A of the Act. (i) Vijayrattan Balkrishna Mittal vs DCIT [2020] 121 taxmann,com 100 (Mumbai-Trib.) j) Sera Sera Productions Ltd. Vs. DCIT (2…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 55/NAG/2022[2012-13]Status: DisposedITAT Nagpur25 Feb 2025AY 2012-13
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…mann.com 424 (Bombay) (e) CIT-20 us. Deepak kumar Agarwal (2017) 86 taxmann.com 3 (Bom.) (f) CIT vs. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom.) (g) CIT (Central) vs. Murli Agro Products Ltd. (2014) 49 taxmann.com 172 (Bom.) (h) CIT Vs. Kabul Chawala (2015) 234 Taxmann 300 (Del.) It has been held that if no incriminating material is found during the course of the search in respect of an issue, then no addition in respect of such an issue can be made in the assessment u/s 153A of the Act. (i) Vijayrattan Balkrishna Mittal vs DCIT [2020] 121 taxmann,com 100 (Mumbai-Trib.) j) Sera Sera Productions Ltd. Vs. DCIT (2…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 54/NAG/2022[2011-12]Status: DisposedITAT Nagpur25 Feb 2025AY 2011-12

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

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…mann.com 424 (Bombay) (e) CIT-20 us. Deepak kumar Agarwal (2017) 86 taxmann.com 3 (Bom.) (f) CIT vs. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom.) (g) CIT (Central) vs. Murli Agro Products Ltd. (2014) 49 taxmann.com 172 (Bom.) (h) CIT Vs. Kabul Chawala (2015) 234 Taxmann 300 (Del.) It has been held that if no incriminating material is found during the course of the search in respect of an issue, then no addition in respect of such an issue can be made in the assessment u/s 153A of the Act. (i) Vijayrattan Balkrishna Mittal vs DCIT [2020] 121 taxmann,com 100 (Mumbai-Trib.) j) Sera Sera Productions Ltd. Vs. DCIT (2…

Shri Sanjay Dhanraj Jain, Nagpur vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur

ITA 53/NAG/2022[2010-11]Status: DisposedITAT Nagpur25 Feb 2025AY 2010-11

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

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…wal (2017) 86 taxmann.com 3 (Bom.) (f) CIT vs. Gurinder Singh Bawa (2016) 386 ITR 483 (Bom.) 8 Shri Sanjay Dhanraj Jain ITA no.53, to 59/Nag./2024 (g) CIT (Central) vs. Murli Agro Products Ltd. (2014) 49 taxmann.com 172 (Bom.) (h) CIT Vs. Kabul Chawala (2015) 234 Taxmann 300 (Del.) It has been held that if no incriminating material is found during the course of the search in respect of an issue, then no addition in respect of such an issue can be made in the assessment u/s 153A of the Act. (i) Vijayrattan Balkrishna Mittal vs DCIT [2020] 121 taxmann,com 100 (Mumbai-Trib.) j) Sera Sera Productions Ltd. Vs. DCIT (2…

DCIT, Central Cir-2(4), Chennai vs. D R Balakrishna Raja, Chennai

In the result, ITA Nos.3340 & 3341 /Chny/2018 stand allowed whereas ITA No

ITA 90/CHNY/2019[2010-11]Status: DisposedITAT Chennai25 Feb 2025AY 2010-11

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.3340/Chny/2018 (िनधा;रणवष; / Assessment Year: 2009-10) & 2. आयकरअपील सं./ Ita No.3341/Chny/2018 (िनधा;रणवष; / Assessment Year: 2010-11) Shri D.R. Balakrishna Raja Acit बनाम/ 9/16, Venkatesan Street, T.Nagar, Central Circle-3(3), Vs. Chennai-600 014. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Agwpd-2354-E (अपीलाथ"/Appellant) : (" थ" / Respondent) & 3. आयकरअपील सं./ Ita No.90/Chny/2019 (िनधा;रणवष; / Assessment Year: 2010-11) Dcit Shri D.R.Balakrishna Raja, बनाम/ Central Circle-2(4), 9/16, Venkatesan Street, T.Nagar Vs. Chennai-600 014. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Agwpd-2354-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Assessee By : Shri K.G. Raghunath (Advocate)-Ld.Ar " थ"कीओरसे/Revenue By : Shri A. Sasikumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-02-2025 घोषणा की तारीख /Date Of Pronouncement : 25-02-2025

For Appellant: Shri K.G. Raghunath (Advocate)-Ld.ARFor Respondent: Shri A. Sasikumar (CIT)-Ld. DR
Section 132Section 144Section 153ASection 68

…rred by the assessee – M/s Kesarwani Zarda Bhandar, Sahson, Allahabad deserve to be dismissed and are accordingly dismissed. In the facts and circumstances of the case, no costs. Approving the decision of Hon’ble Delhi High Court in the case of Kabul Chawla (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 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 requisition made under se…

D R Balakrishna Raja, Chennai vs. ACIT, Central Cir-3(3), Chennai

In the result, ITA Nos.3340 & 3341 /Chny/2018 stand allowed whereas ITA No

ITA 3341/CHNY/2018[2010-11]Status: DisposedITAT Chennai25 Feb 2025AY 2010-11

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.3340/Chny/2018 (िनधा;रणवष; / Assessment Year: 2009-10) & 2. आयकरअपील सं./ Ita No.3341/Chny/2018 (िनधा;रणवष; / Assessment Year: 2010-11) Shri D.R. Balakrishna Raja Acit बनाम/ 9/16, Venkatesan Street, T.Nagar, Central Circle-3(3), Vs. Chennai-600 014. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Agwpd-2354-E (अपीलाथ"/Appellant) : (" थ" / Respondent) & 3. आयकरअपील सं./ Ita No.90/Chny/2019 (िनधा;रणवष; / Assessment Year: 2010-11) Dcit Shri D.R.Balakrishna Raja, बनाम/ Central Circle-2(4), 9/16, Venkatesan Street, T.Nagar Vs. Chennai-600 014. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Agwpd-2354-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Assessee By : Shri K.G. Raghunath (Advocate)-Ld.Ar " थ"कीओरसे/Revenue By : Shri A. Sasikumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-02-2025 घोषणा की तारीख /Date Of Pronouncement : 25-02-2025

For Appellant: Shri K.G. Raghunath (Advocate)-Ld.ARFor Respondent: Shri A. Sasikumar (CIT)-Ld. DR
Section 132Section 144Section 153ASection 68

…rred by the assessee – M/s Kesarwani Zarda Bhandar, Sahson, Allahabad deserve to be dismissed and are accordingly dismissed. In the facts and circumstances of the case, no costs. Approving the decision of Hon’ble Delhi High Court in the case of Kabul Chawla (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 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 requisition made under se…

D R Balakrishna Raja, Chennai vs. ACIT, Central Cir-3(3), Chennai

In the result, ITA Nos.3340 & 3341 /Chny/2018 stand allowed whereas ITA No

ITA 3340/CHNY/2018[2009-10]Status: DisposedITAT Chennai25 Feb 2025AY 2009-10

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.3340/Chny/2018 (िनधा;रणवष; / Assessment Year: 2009-10) & 2. आयकरअपील सं./ Ita No.3341/Chny/2018 (िनधा;रणवष; / Assessment Year: 2010-11) Shri D.R. Balakrishna Raja Acit बनाम/ 9/16, Venkatesan Street, T.Nagar, Central Circle-3(3), Vs. Chennai-600 014. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Agwpd-2354-E (अपीलाथ"/Appellant) : (" थ" / Respondent) & 3. आयकरअपील सं./ Ita No.90/Chny/2019 (िनधा;रणवष; / Assessment Year: 2010-11) Dcit Shri D.R.Balakrishna Raja, बनाम/ Central Circle-2(4), 9/16, Venkatesan Street, T.Nagar Vs. Chennai-600 014. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Agwpd-2354-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Assessee By : Shri K.G. Raghunath (Advocate)-Ld.Ar " थ"कीओरसे/Revenue By : Shri A. Sasikumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-02-2025 घोषणा की तारीख /Date Of Pronouncement : 25-02-2025

For Appellant: Shri K.G. Raghunath (Advocate)-Ld.ARFor Respondent: Shri A. Sasikumar (CIT)-Ld. DR
Section 132Section 144Section 153ASection 68

…rred by the assessee – M/s Kesarwani Zarda Bhandar, Sahson, Allahabad deserve to be dismissed and are accordingly dismissed. In the facts and circumstances of the case, no costs. Approving the decision of Hon’ble Delhi High Court in the case of Kabul Chawla (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 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 requisition made under se…

B Devahie, Chennai vs. ACIT, Central Cir-3(3), Chennai

The appeals stand allowed

ITA 3328/CHNY/2018[2010-11]Status: DisposedITAT Chennai25 Feb 2025AY 2010-11

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.3327/Chny/2018 (िनधा;रणवष; / Assessment Year: 2009-10) & 2. आयकरअपील सं./ Ita No.3328/Chny/2018 (िनधा;रणवष; / Assessment Year: 2010-11) Late Smt. B. Devahie Acit (Represented By Dr. Balakrishna Central Circle-3(3), बनाम/ Raja – Legal Representative) Chennai. Vs. 9/16, Venkatesan Street, T. Nagar, Chennai-600 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Ahupb-6579-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Assessee By : Shri K.G. Raghunath (Advocate) - Ld. Ar " थ"कीओरसे/Revenue By : Shri A. Sasikumar (Cit) - Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-02-2025 घोषणा की तारीख /Date Of Pronouncement : 25-02-2025 आदेश / O R D E R Per Bench:

For Appellant: Shri K.G. Raghunath (Advocate) - Ld. ARFor Respondent: Shri A. Sasikumar (CIT) - Ld. DR
Section 132Section 144Section 153ASection 68

…rred by the assessee – M/s Kesarwani Zarda Bhandar, Sahson, Allahabad deserve to be dismissed and are accordingly dismissed. In the facts and circumstances of the case, no costs. Approving the decision of Hon’ble Delhi High Court in the case of Kabul Chawla (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 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 requisition made under s…

B Devahie, Chennai vs. ACIT, Central Cir-3(3), Chennai

The appeals stand allowed

ITA 3327/CHNY/2018[2009-10]Status: DisposedITAT Chennai25 Feb 2025AY 2009-10

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.3327/Chny/2018 (िनधा;रणवष; / Assessment Year: 2009-10) & 2. आयकरअपील सं./ Ita No.3328/Chny/2018 (िनधा;रणवष; / Assessment Year: 2010-11) Late Smt. B. Devahie Acit (Represented By Dr. Balakrishna Central Circle-3(3), बनाम/ Raja – Legal Representative) Chennai. Vs. 9/16, Venkatesan Street, T. Nagar, Chennai-600 014. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Ahupb-6579-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Assessee By : Shri K.G. Raghunath (Advocate) - Ld. Ar " थ"कीओरसे/Revenue By : Shri A. Sasikumar (Cit) - Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-02-2025 घोषणा की तारीख /Date Of Pronouncement : 25-02-2025 आदेश / O R D E R Per Bench:

For Appellant: Shri K.G. Raghunath (Advocate) - Ld. ARFor Respondent: Shri A. Sasikumar (CIT) - Ld. DR
Section 132Section 144Section 153ASection 68

…rred by the assessee – M/s Kesarwani Zarda Bhandar, Sahson, Allahabad deserve to be dismissed and are accordingly dismissed. In the facts and circumstances of the case, no costs. Approving the decision of Hon’ble Delhi High Court in the case of Kabul Chawla (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 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 requisition made under s…