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)

Kaushal Mittal, New Delhi vs. DCIT, Central Circle, Karnal

In the result, all the 04 appeals filed by the assessee are allowed

ITA 1890/DEL/2021[2011-12]Status: DisposedITAT Delhi21 Feb 2025AY 2011-12

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Sh. Vinod Kumar Bindal, CAFor Respondent: Ms. Jaya Chaudhary, CIT, DR

Section 127Section 132Section 153ASection 153A(1)Section 69

…efore, relied upon the judgement passed by the Hon’ble Supreme Court of India in the case of Abhisar Buildwell passed CA No. 67580 / 2021 dated 24.4.2023, (2023) SCC Online SC 481and Hon’ble Delhi High Court in the case of CIT vs Kabul Chawla, reported as 380 ITR 573. The Ld. Counsel appearing for the assessee prayed for quashing of the assessment order, for lack of jurisdiction. 5. Per contra, Ld. DR relied upon the orders of the authorities below. 6. We have heard the rival submissions made by the respective parties. We further perused the records, materials placed before us P a g e | 5 ITA Nos. 1890 to…

Manoj Madanlal Chhajed, Pune vs. The Assistant Commissioner of Income Tax, Central Circle-1(1), Pune

In the result, both the appeals filed by the assessee are allowed

ITA 2017/PUN/2024[2011-12]Status: DisposedITAT Pune19 Feb 2025AY 2011-12

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Suhas P Bora, H G Sharma

Section 132Section 132(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…or the assessment year 2012-13 and onwards. Therefore, the only option available with the Assessing Officer for assessment year 2012-13 was to reopen the assessment u/s 147 of the Act. He also relied on the following decisions: (i) CIT vs. Kabul Chawla (2016) 380 ITR 573 (Del) (ii) PCIT vs. Abhisar Buildwell P. Ltd. vide MA No.680 of 2023 in Civil Appeal No.6580 of 2021, judgment date 12.05.2023 (iii) Smt. Samanthapudi Lavanya vs. ACIT vide ITA No.704/VIZ/2019, order dated 27.04.2021 (iv) Nilesh Bharani vs. DCIT vide ITA No.612/MUM/2020, order dated 28.02.2023 23. The Ld. Counsel for the assessee in his rejoinder…

Shri Manoj Madanlal Chhajed, Pune vs. The Assistant Commissioner of Income Tax, Central Circle-1(1), Pune

ITA 1178/PUN/2023[2011-12]Status: DisposedITAT Pune19 Feb 2025AY 2011-12

Bench: Shri R. K. Panda & Shri Vinay Bhamore

Section 132Section 132(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

…or the assessment year 2012-13 and onwards. Therefore, the only option available with the Assessing Officer for assessment year 2012-13 was to reopen the assessment u/s 147 of the Act. He also relied on the following decisions: (i) CIT vs. Kabul Chawla (2016) 380 ITR 573 (Del) (ii) PCIT vs. Abhisar Buildwell P. Ltd. vide MA No.680 of 2023 in Civil Appeal No.6580 of 2021, judgment date 12.05.2023 (iii) Smt. Samanthapudi Lavanya vs. ACIT vide ITA No.704/VIZ/2019, order dated 27.04.2021 (iv) Nilesh Bharani vs. DCIT vide ITA No.612/MUM/2020, order dated 28.02.2023 23. The Ld. Counsel for the assessee in his rejoinder…

Assistant Commissioner of Income Tax Central Circle3-(4), Hyderabad vs. Ace Constructions, Hyderabad

ITA 54/HYD/2021[2017-18]Status: DisposedITAT Hyderabad13 Feb 2025AY 2017-18

For Appellant: Shri P.Murali Mohan Rao,ARFor Respondent: Shri Srinath Sadanala, DR

Section 143(3)Section 153CSection 234ASection 271ASection 68

…as under : “6. We find no merit in the Revenue's instant argument since not only hon’ble apex court's recent decision in CIT Vs. Sinhghad Technical Educational Society (supra) but also various decisions of hon'ble high courts i.e. CIT vs. Kabul Chawla (2016) 360 ITR 573 (Del), CIT Vs. Salasar Stock Broking Limited (Calcutta high court) in G.A.No.1929 of 2016 dt.24.08.2016 and CIT Vs. Continental Warehousing Corporation (2015) 374 ITR 64 (Bom) to name a few, indeed support the assessee's case that the impugned proceedings could be taken recourse to only in case of incriminating material to have been found or seiz…

Assistant Commissioner of Income Tax Central Circle3-(4), Hyderabad vs. Royal Engineering, Hyderabad

In the result, appeal filed by the Revenue is dismissed

ITA 44/HYD/2021[2017-18]Status: DisposedITAT Hyderabad13 Feb 2025AY 2017-18

Bench: Shri Manjunatha G. & Shri K.Narsimha Charyआ.अपी.सं /Ita No.44/Hyd/2021 (निर्धारण वर्ा/Assessment Year: 2017-18) Asst.Commissioner Of Vs. M/S Royal Engineering Income Tax Hyderabad Central Circle-3(4) [Pan : Aatfr9338R] Hyderabad

For Appellant: Shri P.Murali Mohan Rao,ARFor Respondent: Shri Srinath Sadanala, DR

Section 153CSection 68

…as under : “6. We find no merit in the Revenue’s instant argument since not only hon’ble apex court’s recent decision in CIT Vs. Sinhghad Technical Educational Society (supra) but also various decisions of hon’ble high courts i.e. CIT vs. Kabul Chawla (2016) 360 ITR 573 (Del), CIT Vs. Salasar Stock Broking Limited (Calcutta high court) in G.A.No.1929 of 2016 dt.24.08.2016 and CIT Vs. Continental Warehousing Corporation (2015) 374 ITR 64 (Bom) to name a few, indeed support the assessee’s case that the impugned proceedings could be taken recourse to only in case of incriminating material to have been found or seiz…

Sarthak Ispat Pvt. Ltd., Raipur vs. Income Tax Officer-2(1), Raipur

ITA 431/RPR/2024[2012-13]Status: DisposedITAT Raipur11 Feb 2025AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 431/Rpr/2024 ("नधा"रण वष" Assessment Year: 2012-13) Sarthak Ispat Pvt. Ltd., V Income Tax Officer-2(1), Raipur S Udaya Society, Vivekanand Ashram, Raipur, 492001, C.G. Pan: Aalcs5029H (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee By : Shri Subhash Agrawal, Adv. राज" की ओर से /Revenue By : Shri S. L. Anuragi, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 29.01.2025 घोषणा की तारीख/Date Of Pronouncement : 11.02.2025

For Appellant: Shri Subhash Agrawal, AdvFor Respondent: Shri S. L. Anuragi, CIT-DR

Section 142(1)Section 143(3)Section 147Section 148Section 250Section 68

…when the search proceedings are initiated, and the assessment for the AY 2012-13 was to be completed under the provisions of section 153A(1). This issue is discussed by the Hon’ble Delhi High Court in the case of CIT(Central)- III Vs Kabul Chawla, reported in 380 ITR 573 (Delhi), wherein the legal position of section 153A(1) has been summarized by the Hon’ble Delhi High Court in the following manner: Summary of the legal position 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…

Asstt. Commissioner of Incomet Ax Central Circle-1(1), Nagpur vs. Shri Sanjay Gaurishankar Agrawal, Nagpur

In the result, appeal by the Revenue stands dismissed

ITA 62/NAG/2018[2013-2014]Status: DisposedITAT Nagpur10 Feb 2025AY 2013-2014

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

For Appellant: Shri Kapil HiraniFor Respondent: Shri Sandipkumar Salunke

Section 132Section 139Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…nt and therefore any addition in the appellant's case could be made only on the basis of incriminating material found during the course of search. The appellant relied on various judicial pronouncements including one in the case of CIT Vs. Kabul Chawla (2016) 380 ITR 573 (Del), in which it has been held that: "Completed assessments can be interfered with by the Assessing Officer while making the assessment under section 153A only on the basis of some incriminating material unearthed during the course of search or requisition of documents or undisclosed income or property discovered in the course of search which w…

Sankalp in, Ahmedabad vs. The Asstt. Commissioner of Income Tax, Central Circle-1(2), Ahmedabad

In the result Revenue’s Ground Nos

ITA 577/AHD/2022[2019-20]Status: DisposedITAT Ahmedabad31 Jan 2025AY 2019-20

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri NARENDRA PRASAD SINHA (Accountant Member)

Section 132Section 69C

…followings: • PCIT vs. Abhisar Buildwell P. Ltd. – (2023) 454 ITR 212 (SC); • PCIT vs. Saumya Construction – (2017) 387 ITR 529 (Guj) I.T.A Nos. 45 to 48/Ahd/2022 & Ors. A.Ys. 2015-16 & 2019-20 Page No 25 ACIT Vs. Sankalp IN • PCIT vs. Kabul Chawla – (2015) 380 ITR 573 (Del.); • PCIT vs. Backbone Projects Ltd. – TA 88 & 205 of 2023 (Guj); • PCIT vs. Kutch Salt and Allied Industries Ltd. – TA 283 of 2023 (Guj); 12.2. In view of the above judicial precedents, Ld CIT(A) has rightly deleted the impugned additions, the same does not require any interference and Revenue’s Ground Nos.6 & 7 are liable to be dismissed.…

The Asstt. Commissioner of Income Tax, Central Circle-1(2), Ahmedabad vs. Sankalp in, Ahmedabad

In the result Revenue's Ground Nos

ITA 568/AHD/2022[2019-20]Status: DisposedITAT Ahmedabad31 Jan 2025AY 2019-20

Bench: Shri T.R. SENTHIL KUMAR, Judicial Member\nAnd\nShri NARENDRA PRASAD SINHA (Accountant Member)

Section 132Section 69C

…d strictly on the basis of material found during the course of search. Reliance is placed on followings: • PCIT vs. Abhisar Buildwell P. Ltd. – (2023) 454 ITR 212 (SC); • PCIT vs. Saumya Construction – (2017) 387 ITR 529 (Guj) • PCIT vs. Kabul Chawla – (2015) 380 ITR 573 (Del.); • PCIT vs. Backbone Projects Ltd. – TA 88 & 205 of 2023 (Guj); • PCIT vs. Kutch Salt and Allied Industries Ltd. TA 283 of 2023 (Guj); 12. 2. In view of the above judicial precedents, Ld CIT(A) has rightly deleted the impugned additions, the same does not require any interference and Revenue's Ground Nos.6 & 7 are liable to be dismissed.…

Deputy Commissioner of Income-Tax, Central Circle-2(3), Benglauru vs. Shri Kempareddy Govindraju, Domlur, Bengaluru

In the result the appeals of the assessee in ITA No’s 1022 to 1024/ Bang/ 2024, for the Assessment Years 2014-15, 2015-16 and 2016-17 are allowed and the appeals of the Revenue in ITA Nos

ITA 1291/BANG/2024[2015-16]Status: DisposedITAT Bangalore31 Jan 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Appellant: Shri. V. Chandrasekhar, ARFor Respondent: Shri. Sridhar E, CIT(DR)(ITAT), Bangalore

Section 131(1)Section 132Section 132(1)Section 143(3)Section 153ASection 250

…the jurisdictional High Court in the case of IBC Knowledge Park reported in 385 ITR 346, in the case of Lancy Constructions in ITA No.528/2014, Order dated 15.12.2015 and in the decision of the Hon’ble Delhi High Court in the case of Kabul Chawla reported in 380 ITR 573 which decisions were relied upon by the assessee in the first appellate proceedings before him. During the course of hearing, the learned Counsel has also relied on the other judgments which supports the case of the assessee. Accordingly, we concur with the arguments advanced by the learned Counsel for the ITA Nos.1021 to 1024/Bang/2024 ITA Nos.1…

Neha Global Trends Pvt Ltd, Delhi vs. DCIT Circle-18(1), New Delhi

Appeal is partly allowed

ITA 2312/DEL/2019[2014-15]Status: DisposedITAT Delhi30 Jan 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Sh. Deepak Batra, Vs. Dcit, C/O-Ds Legal & Associates, Central Circle, B-50, Lgf, South Extension- Gurgaon Ii, New Delhi Pan: Acrpb9560F (Appellant) (Respondent)

Section 10(38)Section 131Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2018-19 Sh. Deepak Batra, Vs. DCIT, C/o-DS Legal & Associates, Central Circle, B-50, LGF, South Extension- Gurgaon II, New Delhi PAN: ACRPB9560F (Appellant) (Respondent) Assessee by Sh. Shantanu Jain, Adv. Ms. Janvi Khanna, Adv. Department by Ms. Pooja Swaroop, CIT(DR) Date of hearing 04.08.2025 Date of pronouncement 22.08.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2018-19, arises against the Commiss…

DCIT, Central Circle-1, Guwahati vs. Brahmaputra Finlease Private Limited, New Delhi

In the result, appeal filed by the revenue is dismissed and the cross- objection filed by the Assessee is Partly Allowed

ITA 110/GTY/2023[2018-19]Status: DisposedITAT Guwahati28 Jan 2025AY 2018-19

Bench: Shri Manomohan Das, Hon’Ble & Shri Rakesh Mishra, Hon’Ble

For Appellant: Shri Vivek Malhotra, FCAFor Respondent: Soumendu Sekhar Das, JCIT

Section 132Section 143(2)Section 153CSection 250Section 68

…A) discussed / relied on a number of decisions while deleting the addition of Rs. 3,62,00,000/-. 19. The assessee pressed into the services of a number of decisions including the decision of the Hon’ble Delhi High Court in the case of Kabul Chawla reported in 380 ITR 573 and PCIT Vs. Abhisar Buildwell P. Ltd. [CA No. 6580 of 2021] dated 24.04.2023 of the Hon’ble Apex Court. The Hon’ble Delhi High Court in the case of CIT Vs. Kabul Chawla reported in 380 ITR 573 held 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 aforementi…