CIT v. Kabul Chawla

Partistha Commercial Centre Private Limited, Delhi vs. Commissioner of Income Tax (Appeals), Delhi

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…

DCIT, New Delhi vs. Smt. Usha Sharma, New Delhi

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

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2019-20 Revelation Unique Retail & Vs. Assistant Commissioner Of Income Marketing Private Ltd., Tax, Central Circle-3, 5A/3A, Ansari Road, Daryaganj, Delhi New Delhi Pin: 1100 02 Pan :Aaicr9933L (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2019-20 Revelation Unique Retail and Vs. Assistant Commissioner of Income Marketing Private Ltd., Tax, Central Circle-3, 5A/3A, Ansari Road, Daryaganj, Delhi New Delhi PIN: 1100 02 PAN :AAICR9933L (Appellant) (Respondent) Assessee by Shri Pranshu Goel, CA and Shri Aditya Gupta, Adv. Department by Shri Kailash Dan Ratnoo, CIT(DR) Date of hearing 28.08.2025 Date of pronouncement 26.11.2025 ORDER PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed…

Shilak Ram, Haryana vs. ITO Ward 4, Rohtak

In the result appeal of the assessee is allowed

Bench: Shri Anubhav Sharma & Shri Manish Agarwalita Nos.3311 To 3313/Del/2025 (Assessment Years 2008-09 To 2010-11) Dinesh Kumar, Dcit, 407, Nilgiri Apartments, Central Circle-07, Alaknanda, New Delhi-110019. Vs. New Delhi. Pan-Aiopg3637K (Appellant) (Respondent) Assessee By Shri Nirbhay Mehta, Adv. Department By Shri Mahesh Kumar, Cit- Dr Date Of Hearing 15.09.2025 Date Of Pronouncement 26.11.2025 O R D E R Per Manish Agarwal, Am: All These Three Appeals Are Filed By The Assessee Against The Three Separate Orders Passed By The Ld. Commissioner Of Income Tax (Appeals)-24, New Delhi [Cit(A) In Short] All Are Dated 20.03.2025 For Assessment Years 2008-09, 2009-10 & 2010-11 Respectively.

…Bench of the ITAT vide its order dated 27.09.2022 in ITA No.8923/Del/2019 had remanded back the matter to the file of the AO with a direction to decide the issue in terms of the order of Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla reported in 380 ITR 173 (Del.) wherein it is held that no addition u/s 153A could be made in absence of incriminating material. Thereafter, the AO passed the impugned order u/s 143(3) r.w.s 254 dated 23.03.2024 wherein the AO has again made the addition u/s 68 of the Act of Rs.18,28,660/- by holding that entries in the suspense account are not satisfactory explained by…

DCIT, Ghaziabad vs. M/S. Devidayal Aluminium Industries Pvt. Ltd., Ghaziabad

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…

Amrish Tyagi, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

In the result, both the appeals of the assessee are allowed

Bench: BEFORESHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER ANDSHRI SUDHIR KUMAR (Judicial Member)

…ecovered from the possession of such person. He has further submitted that the assessment should be passed u/s 153C of the ACT. Reliance has placed on the decision of the Hon’ble High Delhi High Court in the case of Commissioner of Income Tax vs Kabul Chawala 380 ITR 573. 13. The Learned AR has stated that no incriminating document was found from the possession of the assessee, therefore the assessment should have made u/s 153(c) of the Act. He has further stated that without incriminating evidence no addition can be made in the hand of the assessee. The loose paper was recovered from possession of the Deepak Kum…

DCIT Central Circle-27, New Delhi vs. Anand Kumar Chaurasia, New Delhi

In the result, appeal filed by the Revenue is dismissed, and C

Bench: Shri Mahavir Singh & Shri S Rifaur Rahman

…laid down by the Hon'ble jurisdictional High Court in the case of CIT vs Kabul Chawla (2016) 380 ITR 0573 and plethora of subsequent judicial pronouncements as relied upon by the appellant. The Hon'ble Delhi High Court in the case of Kabul Chawla reported in 380 ITR 573 has held that the completed assessment can be interfered with by the Assessing Officer while making the assessment u/s 153A only on the basis of some incriminating material found on or during the course of search or requisition of documents or undisclosed income or property discovered in the course of search which were not produced or not already…

Shakuntalam Investment and Leasing Limited, New Delhi vs. ACIT Central Circle-01, New Delhi

In the result, the Appeal filed by the Assessee in ITA No

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.Ita No. 134/Del/2021 (A.Y 2015-16) Shakuntalam Investment Acit & Leasing Limited Central Circle-01 770/24, Gf, Dda Flats, Vs. E-2, Ara Centre, Kalkaji, Jhandewalan New Delhi Extension, Pan No:Aaacs4752J New Delhi (Appellant) (Respondent) Appellant By Sh. Ravi Pratap Mall, Adv Respondent By Sh. Dayainder Singh Sidhu, Cit(Dr) Date Of Hearing 18/12/2024 Date Of Pronouncement 19/12/2024

…. which has been procured during the Assessment Proceedings and submitted that the same has not been considered by the authorities below. The Ld. Counsel relying on the Judgments of the Jurisdictional High Court in the case of CIT vs Kabul Chawla reported in 380 ITR 573 and the Judgment of Hon'ble Apex Court in the case of PCIT vs Abhisar Buildwell Pvt. Ltd. reported in 454 ITR 212, submitted that the additions have been made in the absence of incriminating materials unearthed during the course of the search, thus, sought for allowing the Appeal. Shakuntalam Investment and Leasing Ltd. Vs. ACIT 5. Per contra…

Shakuntalam Investment and Leasing Limited, New Delhi vs. ACIT Central Circle-01, New Delhi

In the result, the Appeal filed by the Assessee in ITA No

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.Ita No. 134/Del/2021 (A.Y 2015-16) Shakuntalam Investment Acit & Leasing Limited Central Circle-01 770/24, Gf, Dda Flats, Vs. E-2, Ara Centre, Kalkaji, Jhandewalan New Delhi Extension, Pan No:Aaacs4752J New Delhi (Appellant) (Respondent) Appellant By Sh. Ravi Pratap Mall, Adv Respondent By Sh. Dayainder Singh Sidhu, Cit(Dr) Date Of Hearing 18/12/2024 Date Of Pronouncement 19/12/2024

…. which has been procured during the Assessment Proceedings and submitted that the same has not been considered by the authorities below. The Ld. Counsel relying on the Judgments of the Jurisdictional High Court in the case of CIT vs Kabul Chawla reported in 380 ITR 573 and the Judgment of Hon'ble Apex Court in the case of PCIT vs Abhisar Buildwell Pvt. Ltd. reported in 454 ITR 212, submitted that the additions have been made in the absence of incriminating materials unearthed during the course of the search, thus, sought for allowing the Appeal. Shakuntalam Investment and Leasing Ltd. Vs. ACIT 5. Per contra…

ACIT, Central Circle-II, Gurgaon vs. Krishan Kant Kohli, New Delhi

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.

…ee's Representative submitted that the Appeals of the Assessee for the years under consideration have been allowed by the Ld. CIT(A) by relying on the Judgment of Jurisdictional High Court in the case of CIT (Central III) Vs. Kabul Chawla reported in (2016) 380 ITR 573 (Del),further submitted that the ratio laid down by the Jurisdictional High Court in the case of Kabul Chawla (supra) has been confirmed by the Hon'ble Supreme Court in the case of PCIT Vs. Abhisar Buildwell Pvt. Ltd. (2023) SCC Online (SC) 481, thus, submitted that the Appeal of the Revenue are liable to be dismissed. 3. Per contra, the Ld.…