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 367,194 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

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

ITA 5732/DEL/2018[2011-12]Status: DisposedITAT Delhi12 Dec 2024AY 2011-12

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

Section 132Section 132ASection 153A

…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.…

ACIT Central Circle-1, Faridabad vs. Krishan Singla, New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 8435/DEL/2019[2012-13]Status: DisposedITAT Delhi28 Nov 2024AY 2012-13

Bench: Shri Mahavir Singh & Shri Naveen Chandra

For Appellant: Shri G.C. Srivastava, AdvFor Respondent: Shri Dayainder Singh Sidhu, CIT-DR
Section 132Section 139Section 143(1)Section 153ASection 56(2)(viii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 8435/DEL/2019 [A.Y. 2012-13] The A.CI.T. Vs. Shri Krishan Singla Central Circle –1 31, West Avenue Road New Delhi Punjabi Bagh, New Delhi PAN – AADPL 4355 L (Applicant) (Respondent) Assessee By : Shri G.C. Srivastava, Adv Department By : Shri Dayainder Singh Sidhu, CIT-DR Date of Hearing : 26.11.2024 Date of Pronouncement : 28.11.2024 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the Revenue is preferred against the order of the l…

DCIT Central Circle-08, New Delhi vs. Charles (India) Pvt Ltd, Kolkata

ITA 1911/DEL/2019[2011-12]Status: DisposedITAT Delhi28 Nov 2024AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Usassessment Year 2011-12 Dcit Vs. M/S. Charles (India) Pvt. Ltd Central Circle – 08, Room No.603, 27, Weston Street, New Delhi Kolkata – 700 012 Tan/ Pan : Aabcc 0116 H (Appellant) (Respondent) Applicant By: Shri Amit Goel, C.A. & Shri Pranav Yadav, Adv. Respondent By: Shri Surender Pal, Cit-D.R. Date Of Hearing: 08 10 2024 Date Of Pronouncement: 28 11 2024 O R D E R

For Respondent: Shri Surender Pal, CIT-D.R
Section 143(3)Section 153A

…The additions made by the AO is also not based on any incriminating material found in seized during the search. In this backdrop, the CIT(A) following the decision 3 DCIT vs. Charles (India) Pvt. Ltd. A.Y. 2011-12 rendered in the case of CIT vs. Kabul Chawla 380 ITR 573 (Del) has held that the additions made by the AO is not sustainable. The learned Counsel submitted that the view taken by the Hon’ble Delhi High Court in the case of Kabul Chawla (supra) has been fortified in the case of PCIT vs. Abhisar Buildwell Pvt. Ltd. (2023) 149 taxmann.com 399 (SC). The learned Counsel thus submitted that the appeal of the…

Technodot Engineers Pvt. Ltd, Gandhinagar vs. The DCIT, Circle-2(2), Ahmedabad

Appeals of the assessee are partly allowed for statistical purposes

ITA 93/AHD/2020[2011-12]Status: DisposedITAT Ahmedabad26 Nov 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokari.T(Ss).A. Nos.147&148/Ahd/2019 (A.Ys.: 2005-06 & 2006-07) Smt. Neelu Sanjay Gupta, Vs. Deputy Commissioner Of L/H. Of Late Shri Sanjay Gupta Income Tax, B-202, Dhananjay Tower, Central Circle-2(2), Anand Nagar Road, Satellite, Ahmedabad Ahmedabad-380015 [Pan No.Adypg0351K] (Appellant) .. (Respondent) I.T(Ss).A. Nos.21 To 23/Ahd/2020 & 15/Ahd/2022 & Ita No. 93/Ahd/2020) (A.Ys.: 2007-08, 2008-09 & 2006-07 & 2010-11 To 2011-12) M/S. Technodot Engineers Ltd., Vs. Deputy Commissioner Of C/O. Cambay Hotel & Resorts, Income Tax, Plot No. 22, 23, 24 Gidc, Central Circle-2(2), Sector-25, Gandhinagar-382010 Ahmedabad [Pan No.Aabct5392A] (Appellant) .. (Respondent)

For Appellant: Shri Tushar Hemani, Sr. Adv. & Shri ParimalFor Respondent: Shri R. N. Dsouza, CIT-DR & Shri Rignesh K
Section 132Section 139(1)Section 142Section 142(1)Section 143(2)Section 153ASection 271(1)(b)

…ating material" found during the search of the concerned assessee. Reliance was placed on several judgments, including PCIT v. Abhisar Buildwell P. Ltd. (2023) 454 ITR 212 (SC), PCIT v. Saumya Construction (2017) 387 ITR 529 (Guj.), CIT v. Kabul Chawla (2015) 380 ITR 573 (Del.), PCIT v. Kutch Salt and Allied Industries (Tax Appeal 283 of 2023), and PCIT v. Backbone Projects Ltd. (Tax Appeal 88 of 2023). In these decisions it has been held that assessments framed under Section 153A or 153C must not be arbitrary but must be firmly based on material directly linked to the search, such as incriminating documents or e…

Sachin Verma, Hapur vs. Deputy Commissioner of Income Tax, Central Circle - II, Kanpur

In the result, all the appeals are allowed

ITA 59/LKW/2022[2018-2019]Status: DisposedITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

…year. In Section 153A of the I.T. Act, the A.O. shall have to see whether there are abated or non- abated assessments which was not provided in earlier provisions for block assessments. The Hon'ble Delhi High Court in the case of CIT vs., Kabul Chawla [2016] 380 ITR 573 (Del.) considered the issue of abated and non- abated assessments and with regard to completed assessments held that the same can be interfered with by the A.O. while making the assessment under section 153A only on the basis of some incriminating material unearthed during the course of search which was not produced or not already disclosed or ma…

Kamal Kant Verma, Hapur vs. Deputy Commissioner of Income Tax, Central Circle-II, Kanpur

In the result, all the appeals are allowed

ITA 53/LKW/2022[2018-2019]Status: HeardITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

…year. In Section 153A of the I.T. Act, the A.O. shall have to see whether there are abated or non- abated assessments which was not provided in earlier provisions for block assessments. The Hon'ble Delhi High Court in the case of CIT vs., Kabul Chawla [2016] 380 ITR 573 (Del.) considered the issue of abated and non- abated assessments and with regard to completed assessments held that the same can be interfered with by the A.O. while making the assessment under section 153A only on the basis of some incriminating material unearthed during the course of search which was not produced or not already disclosed or ma…

M/S Standard Frozen Foods Exports Pvt Ltd, Hapur vs. Deputy Commissioner of Income Tax, CC-II, Kanpur

In the result, all the appeals are allowed

ITA 45/LKW/2022[2018-2019]Status: DisposedITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

…year. In Section 153A of the I.T. Act, the A.O. shall have to see whether there are abated or non- abated assessments which was not provided in earlier provisions for block assessments. The Hon'ble Delhi High Court in the case of CIT vs., Kabul Chawla [2016] 380 ITR 573 (Del.) considered the issue of abated and non- abated assessments and with regard to completed assessments held that the same can be interfered with by the A.O. while making the assessment under section 153A only on the basis of some incriminating material unearthed during the course of search which was not produced or not already disclosed or ma…

K R Chawla Consulting Pvt Ltd., New Delhi vs. DCIT Central Circle-25, New Delhi

In the result, all the six appeals filed by the assessee stand allowed

ITA 1125/DEL/2023[2016-17]Status: DisposedITAT Delhi20 Nov 2024AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

…sfaction by the AO of the assessee i.e. 15.5.2019. proceedings for A Y 2014-15 to 2016-2017 only on the basis of incriminating material unearthed during the course of search. Reliance is placed on following case laws – a) CIT vs Kabul Chawla (Del) reported in 380 ITR 573 b) Pro CIT vs. Abhisar Buildwell (P) Ltd. (SC) reported in 454 ITR 2121 9.1 That, it is submitted that, valuation report dated 8.4.2010 seized from premises of Harvansh Chawla is the only basis made by the AO to make an addition on account of alleged rental income earned by assessee in an assessment framed u/s 153CI143(3) of the Act dated 21.6.20…

K R Chawla Consulting Pvt Ltd., New Delhi vs. DCIT Central Circle -25, New Delhi

In the result, all the six appeals filed by the assessee stand allowed

ITA 1124/DEL/2023[2015-16]Status: DisposedITAT Delhi20 Nov 2024AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

…sfaction by the AO of the assessee i.e. 15.5.2019. proceedings for A Y 2014-15 to 2016-2017 only on the basis of incriminating material unearthed during the course of search. Reliance is placed on following case laws – a) CIT vs Kabul Chawla (Del) reported in 380 ITR 573 b) Pro CIT vs. Abhisar Buildwell (P) Ltd. (SC) reported in 454 ITR 2121 9.1 That, it is submitted that, valuation report dated 8.4.2010 seized from premises of Harvansh Chawla is the only basis made by the AO to make an addition on account of alleged rental income earned by assessee in an assessment framed u/s 153CI143(3) of the Act dated 21.6.20…

K R Chawla Consulting Pvt Ltd., New Delhi vs. DCIT Central Circle-25, New Delhi

In the result, all the six appeals filed by the assessee stand allowed

ITA 1123/DEL/2023[2014-15]Status: DisposedITAT Delhi20 Nov 2024AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

…sfaction by the AO of the assessee i.e. 15.5.2019. proceedings for A Y 2014-15 to 2016-2017 only on the basis of incriminating material unearthed during the course of search. Reliance is placed on following case laws – a) CIT vs Kabul Chawla (Del) reported in 380 ITR 573 b) Pro CIT vs. Abhisar Buildwell (P) Ltd. (SC) reported in 454 ITR 2121 9.1 That, it is submitted that, valuation report dated 8.4.2010 seized from premises of Harvansh Chawla is the only basis made by the AO to make an addition on account of alleged rental income earned by assessee in an assessment framed u/s 153CI143(3) of the Act dated 21.6.20…

K R Chawla Consulting Pvt Ltd., New Delhi vs. DCIT Central Circle-25, New Delhi

In the result, all the six appeals filed by the assessee stand allowed

ITA 1122/DEL/2023[2013-14]Status: DisposedITAT Delhi20 Nov 2024AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

…sfaction by the AO of the assessee i.e. 15.5.2019. proceedings for A Y 2014-15 to 2016-2017 only on the basis of incriminating material unearthed during the course of search. Reliance is placed on following case laws – a) CIT vs Kabul Chawla (Del) reported in 380 ITR 573 b) Pro CIT vs. Abhisar Buildwell (P) Ltd. (SC) reported in 454 ITR 2121 9.1 That, it is submitted that, valuation report dated 8.4.2010 seized from premises of Harvansh Chawla is the only basis made by the AO to make an addition on account of alleged rental income earned by assessee in an assessment framed u/s 153CI143(3) of the Act dated 21.6.20…

K R Chawla Consulting Pvt Ltd., New Delhi vs. DCIT Central Circle-25, New Delhi

In the result, all the six appeals filed by the assessee stand allowed

ITA 1121/DEL/2023[2012-13]Status: DisposedITAT Delhi20 Nov 2024AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

…sfaction by the AO of the assessee i.e. 15.5.2019. proceedings for A Y 2014-15 to 2016-2017 only on the basis of incriminating material unearthed during the course of search. Reliance is placed on following case laws – a) CIT vs Kabul Chawla (Del) reported in 380 ITR 573 b) Pro CIT vs. Abhisar Buildwell (P) Ltd. (SC) reported in 454 ITR 2121 9.1 That, it is submitted that, valuation report dated 8.4.2010 seized from premises of Harvansh Chawla is the only basis made by the AO to make an addition on account of alleged rental income earned by assessee in an assessment framed u/s 153CI143(3) of the Act dated 21.6.20…

K R Chawla Consulting Pvt Ltd., New Delhi vs. DCIT Central Circle 25, New Delhi

In the result, all the six appeals filed by the assessee stand allowed

ITA 1120/DEL/2023[2011-12]Status: DisposedITAT Delhi20 Nov 2024AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Madhur Aggarwal, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT DR
Section 132(1)Section 153C

…sfaction by the AO of the assessee i.e. 15.5.2019. proceedings for A Y 2014-15 to 2016-2017 only on the basis of incriminating material unearthed during the course of search. Reliance is placed on following case laws – a) CIT vs Kabul Chawla (Del) reported in 380 ITR 573 b) Pro CIT vs. Abhisar Buildwell (P) Ltd. (SC) reported in 454 ITR 2121 9.1 That, it is submitted that, valuation report dated 8.4.2010 seized from premises of Harvansh Chawla is the only basis made by the AO to make an addition on account of alleged rental income earned by assessee in an assessment framed u/s 153CI143(3) of the Act dated 21.6.20…

The Kumar Family Trust, Delhi vs. ACIT, Central Circle-4, Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2776/DEL/2022[2019-20]Status: DisposedITAT Delhi20 Nov 2024AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…h pertaining to the assessee’s unabated assessment, then it is not permissible to make any addition while passing an order of assessment u/s 153A of the Act. PCIT Vs Abhisar Buildwell (P.) Ltd. (149 taxmann.com 399) [SC] - - CIT Vs Kabul Chawla reported in [380 ITR 573] ( Delhi HC) - CIT Vs Continental Warehousing Corpn [58 taxmann.com 78] All Cargo Global Logistics Ltd Vs DCIT [18 ITR (Trib) 106] (Mum - ITAT) Mani Square Ltd Vs ACIT (118 taxmann.com 452) - PCIT Vs. Best Infrastructure (India) (P.) Ltd. (ITA Nos. 11 to 22 of 2017) - (Del HC) PCIT Vs. Lata Jain (384 ITR 543) (Del HC) - Pr. CIT v. Saumya Co…

The Kumar Family Trust, Delhi vs. ACIT, Central Circle-4, Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2775/DEL/2022[2018-19]Status: DisposedITAT Delhi20 Nov 2024AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…h pertaining to the assessee’s unabated assessment, then it is not permissible to make any addition while passing an order of assessment u/s 153A of the Act. PCIT Vs Abhisar Buildwell (P.) Ltd. (149 taxmann.com 399) [SC] - - CIT Vs Kabul Chawla reported in [380 ITR 573] ( Delhi HC) - CIT Vs Continental Warehousing Corpn [58 taxmann.com 78] All Cargo Global Logistics Ltd Vs DCIT [18 ITR (Trib) 106] (Mum - ITAT) Mani Square Ltd Vs ACIT (118 taxmann.com 452) - PCIT Vs. Best Infrastructure (India) (P.) Ltd. (ITA Nos. 11 to 22 of 2017) - (Del HC) PCIT Vs. Lata Jain (384 ITR 543) (Del HC) - Pr. CIT v. Saumya Co…

The Kumar Family Trust, Delhi vs. ACIT, Central Circle-4, New Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2774/DEL/2022[2017-18]Status: DisposedITAT Delhi20 Nov 2024AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…h pertaining to the assessee’s unabated assessment, then it is not permissible to make any addition while passing an order of assessment u/s 153A of the Act. PCIT Vs Abhisar Buildwell (P.) Ltd. (149 taxmann.com 399) [SC] - - CIT Vs Kabul Chawla reported in [380 ITR 573] ( Delhi HC) - CIT Vs Continental Warehousing Corpn [58 taxmann.com 78] All Cargo Global Logistics Ltd Vs DCIT [18 ITR (Trib) 106] (Mum - ITAT) Mani Square Ltd Vs ACIT (118 taxmann.com 452) - PCIT Vs. Best Infrastructure (India) (P.) Ltd. (ITA Nos. 11 to 22 of 2017) - (Del HC) PCIT Vs. Lata Jain (384 ITR 543) (Del HC) - Pr. CIT v. Saumya Co…

The Kumar Family Trust, Delhi vs. ACIT, Central Circle-4, Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2773/DEL/2022[2016-17]Status: DisposedITAT Delhi20 Nov 2024AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…h pertaining to the assessee’s unabated assessment, then it is not permissible to make any addition while passing an order of assessment u/s 153A of the Act. PCIT Vs Abhisar Buildwell (P.) Ltd. (149 taxmann.com 399) [SC] - - CIT Vs Kabul Chawla reported in [380 ITR 573] ( Delhi HC) - CIT Vs Continental Warehousing Corpn [58 taxmann.com 78] All Cargo Global Logistics Ltd Vs DCIT [18 ITR (Trib) 106] (Mum - ITAT) Mani Square Ltd Vs ACIT (118 taxmann.com 452) - PCIT Vs. Best Infrastructure (India) (P.) Ltd. (ITA Nos. 11 to 22 of 2017) - (Del HC) PCIT Vs. Lata Jain (384 ITR 543) (Del HC) - Pr. CIT v. Saumya Co…

The Kumar Family Trust, Delhi vs. ACIT, Central Circle-4, New Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2772/DEL/2022[2015-16]Status: DisposedITAT Delhi20 Nov 2024AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…h pertaining to the assessee’s unabated assessment, then it is not permissible to make any addition while passing an order of assessment u/s 153A of the Act. PCIT Vs Abhisar Buildwell (P.) Ltd. (149 taxmann.com 399) [SC] - - CIT Vs Kabul Chawla reported in [380 ITR 573] ( Delhi HC) - CIT Vs Continental Warehousing Corpn [58 taxmann.com 78] All Cargo Global Logistics Ltd Vs DCIT [18 ITR (Trib) 106] (Mum - ITAT) Mani Square Ltd Vs ACIT (118 taxmann.com 452) - PCIT Vs. Best Infrastructure (India) (P.) Ltd. (ITA Nos. 11 to 22 of 2017) - (Del HC) PCIT Vs. Lata Jain (384 ITR 543) (Del HC) - Pr. CIT v. Saumya Co…

The Kumar Family Trust, Delhi vs. ACIT, Center Circle-4, Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2771/DEL/2022[2014-15]Status: DisposedITAT Delhi20 Nov 2024AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…h pertaining to the assessee’s unabated assessment, then it is not permissible to make any addition while passing an order of assessment u/s 153A of the Act. PCIT Vs Abhisar Buildwell (P.) Ltd. (149 taxmann.com 399) [SC] - - CIT Vs Kabul Chawla reported in [380 ITR 573] ( Delhi HC) - CIT Vs Continental Warehousing Corpn [58 taxmann.com 78] All Cargo Global Logistics Ltd Vs DCIT [18 ITR (Trib) 106] (Mum - ITAT) Mani Square Ltd Vs ACIT (118 taxmann.com 452) - PCIT Vs. Best Infrastructure (India) (P.) Ltd. (ITA Nos. 11 to 22 of 2017) - (Del HC) PCIT Vs. Lata Jain (384 ITR 543) (Del HC) - Pr. CIT v. Saumya Co…

The Kumar Family Trust, Delhi vs. ACIT, Central Circle-4, New Delhi

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

ITA 2770/DEL/2022[2013-14]Status: DisposedITAT Delhi20 Nov 2024AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

For Appellant: Shri Akkal Dudhwewala, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 132Section 139Section 143(2)Section 153ASection 22Section 23(2)

…h pertaining to the assessee’s unabated assessment, then it is not permissible to make any addition while passing an order of assessment u/s 153A of the Act. PCIT Vs Abhisar Buildwell (P.) Ltd. (149 taxmann.com 399) [SC] - - CIT Vs Kabul Chawla reported in [380 ITR 573] ( Delhi HC) - CIT Vs Continental Warehousing Corpn [58 taxmann.com 78] All Cargo Global Logistics Ltd Vs DCIT [18 ITR (Trib) 106] (Mum - ITAT) Mani Square Ltd Vs ACIT (118 taxmann.com 452) - PCIT Vs. Best Infrastructure (India) (P.) Ltd. (ITA Nos. 11 to 22 of 2017) - (Del HC) PCIT Vs. Lata Jain (384 ITR 543) (Del HC) - Pr. CIT v. Saumya Co…