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 367,282 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

Sg Wind Farm Pvt. Ltd., Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1229/CHNY/2024[2016-17]Status: DisposedITAT Chennai19 Nov 2024AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / Ita No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / Ita No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/S Sg Wind Farm Private Limited Dcit बनाम/ Vs. 21, Pollachi Road, Central Circle-3 Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aarcs-5303-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 153CSection 56

…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 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…

Sg Wind Faarm Pvt. Ltd., Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1228/CHNY/2024[2015-16]Status: DisposedITAT Chennai19 Nov 2024AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / Ita No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / Ita No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/S Sg Wind Farm Private Limited Dcit बनाम/ Vs. 21, Pollachi Road, Central Circle-3 Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aarcs-5303-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 153CSection 56

…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 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…

Sg Wind Farm Pvt. Ltd., Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1227/CHNY/2024[2014-15]Status: DisposedITAT Chennai19 Nov 2024AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / Ita No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / Ita No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/S Sg Wind Farm Private Limited Dcit बनाम/ Vs. 21, Pollachi Road, Central Circle-3 Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aarcs-5303-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 153CSection 56

…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 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…

Palladam Krishnasamy Ganeshwar, Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1225/CHNY/2024[2017-18]Status: DisposedITAT Chennai19 Nov 2024AY 2017-18
Section 143(3)Section 153ASection 153CSection 56Section 69

…eferred 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 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…

Palladam Krishnasamy Ganeshwar, Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1224/CHNY/2024[2016-17]Status: DisposedITAT Chennai19 Nov 2024AY 2016-17
Section 143(3)Section 153ASection 153CSection 56Section 69

…eferred 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 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…

Palladam Krishnasamy Ganeshwar, Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1222/CHNY/2024[2014-15]Status: DisposedITAT Chennai19 Nov 2024AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.1222/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2014-15) & 2. आयकरअपील सं./ Ita No.1223/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2015-16) & 3. आयकरअपील सं./ Ita No.1224/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2016-17) & 4. आयकरअपील सं./ Ita No.1225/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2017-18) Shri Palladam Krishnasamy Ganeshwar Dcit बनाम/ 21,Shri Ganesa Textiles, Pollachi Road, Central Circle-3 Vs. Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adfpg-6476-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओर से/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ" की ओर से/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 10-09-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 153CSection 69

…erred 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 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…

Deputy Commissioner of Income Tax, Central Circle-16, Delhi vs. Kohli Tent House, Delhi

In the result, the Revenue’s Appeal being ITA No

ITA 2931/DEL/2023[2015-16]Status: DisposedITAT Delhi13 Nov 2024AY 2015-16

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

For Appellant: Shri Neeraj Jain, CA & Shri P.KFor Respondent: Shri Dayainder Singh Sidhu
Section 132Section 153C

…aws for the proposition that there is no evidence in the seized material for the said assessment year showing any sales outside the books, assessment has to be made only on the basis of the seized material, qua each of assessment year : - CIT vs. Kabul Chawla 380 ITR 573 (Del) confirmed by the Hon’ble Apex court in the case of Abhisar Buildwell P. Ltd. 454 ITR 212 (SC). - PCIT vs,. Meeta Gutgutia Prp. Ferns and Petals 395 ITR 526 (Del). - Dev. Techno Fab Ltd. vs. DCIT 471 ITR 423 (Del) As such, she relied upon the decision of the Hon’ble Supreme Court in the case of Pr. CIT vs. Abhisar Buildwell Pvt. Ltd. in Civ…

Deputy Commissioner of Income Tax, Central Circle-16, Delhi vs. Kohli Tent House, Delhi

In the result, the Revenue’s Appeal being ITA No

ITA 2930/DEL/2023[2014-15]Status: DisposedITAT Delhi13 Nov 2024AY 2014-15

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

For Appellant: Shri Neeraj Jain, CA & Shri P.KFor Respondent: Shri Dayainder Singh Sidhu
Section 132Section 153C

…aws for the proposition that there is no evidence in the seized material for the said assessment year showing any sales outside the books, assessment has to be made only on the basis of the seized material, qua each of assessment year : - CIT vs. Kabul Chawla 380 ITR 573 (Del) confirmed by the Hon’ble Apex court in the case of Abhisar Buildwell P. Ltd. 454 ITR 212 (SC). - PCIT vs,. Meeta Gutgutia Prp. Ferns and Petals 395 ITR 526 (Del). - Dev. Techno Fab Ltd. vs. DCIT 471 ITR 423 (Del) As such, she relied upon the decision of the Hon’ble Supreme Court in the case of Pr. CIT vs. Abhisar Buildwell Pvt. Ltd. in Civ…

Deputy Commissioner of Income Tax, Central Circle-16, Delhi vs. Kohli Tent House, Delhi

In the result, the Revenue’s Appeal being ITA No

ITA 2929/DEL/2023[2013-14]Status: DisposedITAT Delhi13 Nov 2024AY 2013-14

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

For Appellant: Shri Neeraj Jain, CA & Shri P.KFor Respondent: Shri Dayainder Singh Sidhu
Section 132Section 153C

…aws for the proposition that there is no evidence in the seized material for the said assessment year showing any sales outside the books, assessment has to be made only on the basis of the seized material, qua each of assessment year : - CIT vs. Kabul Chawla 380 ITR 573 (Del) confirmed by the Hon’ble Apex court in the case of Abhisar Buildwell P. Ltd. 454 ITR 212 (SC). - PCIT vs,. Meeta Gutgutia Prp. Ferns and Petals 395 ITR 526 (Del). - Dev. Techno Fab Ltd. vs. DCIT 471 ITR 423 (Del) As such, she relied upon the decision of the Hon’ble Supreme Court in the case of Pr. CIT vs. Abhisar Buildwell Pvt. Ltd. in Civ…

ACIT Central Circle-30, New Delhi vs. Shalimar Lakecity Pvt Ltd, Mumbai

In the result, the appeal of the Revenue is hereby dismissed

ITA 9104/DEL/2019[2013-14]Status: DisposedITAT Delhi13 Nov 2024AY 2013-14

Bench: Shri Yogesh Kumar Us & Shri Avdhesh Kumar Mishra

Section 143(3)Section 153CSection 68

…cuments referred to in the satisfaction notes cannot be said to be incriminating, with regard to this assessee for this assessment year. 3 In this connection, reliance is also placed upon orders of Delhi High Court in the cases of - (i) CIT vs. Kabul Chawla, 380 ITR 573 (ii) Pr. CIT vs. Lata Jain, 384 ITR 543 (iii) CIT vs. Kurele Paper Mills P. Ltd., 380 ITR 571 (iv) CIT vs. Smt. Kusum Gupta, ITA No. 634/2015 I am bound by the wisdom of Hon'ble Supreme Court, as provided in the case of CIT vs. Singhad Technical Education Society (order dated 29.8.2017), and various orders of Hon'ble Delhi High Court as detail…

Deputy Commissioner of Income Tax, Faridabad vs. Afresh Builders Private Limited, Gurugram

In the result, the appeal of the revenue is dismissed

ITA 3178/DEL/2023[2011-12]Status: DisposedITAT Delhi06 Nov 2024AY 2011-12

Bench: Sh. Shamim Yahya & Sh. Sudhir Kumarassessment Year: 2011-12 Deputy Commissioner Of Vs. Afresh Builders Pvt. Ltd. Income Tax Gf-1, Vipul Plaza, Haiderpur Viren, Sector- 54, Gurgaon Haryana – 122001 Pan No.Aagca9693L (Appellant) (Respondent)

Section 132Section 143(2)Section 153ASection 153A(1)(b)Section 153CSection 40a

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2011-12 Deputy Commissioner of VS. Afresh Builders Pvt. Ltd. Income Tax GF-1, Vipul Plaza, Haiderpur Viren, Sector- 54, Gurgaon Haryana – 122001 PAN No.AAGCA9693L (APPELLANT) (RESPONDENT) Appellants by Mr. Javed Akhtar, CIT(DR) Respondent by Sh. Lalit Mohan, CA Date of hearing: 08/10/2024 Date of Pronouncement: 06/11/2024 ORDER PER SUDHIR KUMAR, JM: This appeal by the revenue is directed against the order of Commissioner of Income Tax (Appeals)…

ACIT, Central Circle-2(3), Hyderabad vs. Asian Infra Estates LLP, Secunderabad

In the result, appeal filed by the Revenue is dismissed

ITA 685/HYD/2022[2019-20]Status: DisposedITAT Hyderabad25 Oct 2024AY 2019-20

Bench: Shri Mahavir Singh, Hon'Ble Vice- & Shri Manjunatha, G. Accountant Hon'Bleआ.अपी.सं /Ita Nos.683/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2019-20) Asstt. Commissioner Of Vs. Asian Dwellings Llp Income Tax, Hyderabad Central Circle 2(3) Pan:Abmfa1423A Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.684 & 685/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2018-19 & 2019-20) Asstt. Commissioner Of Vs. Asian Infra Estates Ltd Income Tax, Hyderabad Pan:Aabca7660 & Central Circle 2(3) Hyderabad Asian Infra Estates Llp Hyderabad Pan:Abnf5143L (Appellant) (Respondent) राज" व "ारा/Revenue By:: Shri B. Balakrishna, Dr िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca सुनवाई की तारीख/Date Of Hearing: 26/09/2024 घोषणा की तारीख/Pronouncement: 25/10/2024 आदेश/Order Per Manjunatha, G. A.M These 3 Appeals Filed By The Revenue Are Directed Against The Separate, But Identical Orders Passed By The Learned

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B. Balakrishna, DR
Section 132Section 153ASection 28

…sessing Officer towards computation of business income on account of conversion of inventory into fixed asset or capital asset, in light of certain judicial precedents including the decision of the Hon'ble Delhi High Court in the case of CIT vs. Kabul Chawla (380 ITR 573 (Del) and argued that in absence of any incriminating material, no addition can be made in case of unabated/completed assessment. The assessee had also Page 5 of 21 ITA Nos 683 684 and 685 Asian Dwellings LLP and Asian Infra Estates Ltd challenged the addition made by the Assessing Officer towards business income by invoking the provisions of s…

ACIT, Central Circle-2(3), Hyderabad vs. Asian Infra Estates Limited, Hyderabad

In the result, appeal filed by the Revenue is dismissed

ITA 684/HYD/2022[2018-19]Status: DisposedITAT Hyderabad25 Oct 2024AY 2018-19

Bench: Shri Mahavir Singh, Hon'Ble Vice- & Shri Manjunatha, G. Accountant Hon'Bleआ.अपी.सं /Ita Nos.683/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2019-20) Asstt. Commissioner Of Vs. Asian Dwellings Llp Income Tax, Hyderabad Central Circle 2(3) Pan:Abmfa1423A Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.684 & 685/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2018-19 & 2019-20) Asstt. Commissioner Of Vs. Asian Infra Estates Ltd Income Tax, Hyderabad Pan:Aabca7660 & Central Circle 2(3) Hyderabad Asian Infra Estates Llp Hyderabad Pan:Abnf5143L (Appellant) (Respondent) राज" व "ारा/Revenue By:: Shri B. Balakrishna, Dr िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca सुनवाई की तारीख/Date Of Hearing: 26/09/2024 घोषणा की तारीख/Pronouncement: 25/10/2024 आदेश/Order Per Manjunatha, G. A.M These 3 Appeals Filed By The Revenue Are Directed Against The Separate, But Identical Orders Passed By The Learned

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B. Balakrishna, DR
Section 132Section 153ASection 28

…sessing Officer towards computation of business income on account of conversion of inventory into fixed asset or capital asset, in light of certain judicial precedents including the decision of the Hon'ble Delhi High Court in the case of CIT vs. Kabul Chawla (380 ITR 573 (Del) and argued that in absence of any incriminating material, no addition can be made in case of unabated/completed assessment. The assessee had also Page 5 of 21 ITA Nos 683 684 and 685 Asian Dwellings LLP and Asian Infra Estates Ltd challenged the addition made by the Assessing Officer towards business income by invoking the provisions of s…

ACIT, Central Circle-2(3), Hyderabad vs. Asian Dwellings LLP, Hyderabad

In the result, appeal filed by the Revenue is dismissed

ITA 683/HYD/2022[2019-20]Status: DisposedITAT Hyderabad25 Oct 2024AY 2019-20

Bench: Shri Mahavir Singh, Hon'Ble Vice- & Shri Manjunatha, G. Accountant Hon'Bleआ.अपी.सं /Ita Nos.683/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2019-20) Asstt. Commissioner Of Vs. Asian Dwellings Llp Income Tax, Hyderabad Central Circle 2(3) Pan:Abmfa1423A Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.684 & 685/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2018-19 & 2019-20) Asstt. Commissioner Of Vs. Asian Infra Estates Ltd Income Tax, Hyderabad Pan:Aabca7660 & Central Circle 2(3) Hyderabad Asian Infra Estates Llp Hyderabad Pan:Abnf5143L (Appellant) (Respondent) राज" व "ारा/Revenue By:: Shri B. Balakrishna, Dr िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca सुनवाई की तारीख/Date Of Hearing: 26/09/2024 घोषणा की तारीख/Pronouncement: 25/10/2024 आदेश/Order Per Manjunatha, G. A.M These 3 Appeals Filed By The Revenue Are Directed Against The Separate, But Identical Orders Passed By The Learned

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B. Balakrishna, DR
Section 132Section 153ASection 28

…sessing Officer towards computation of business income on account of conversion of inventory into fixed asset or capital asset, in light of certain judicial precedents including the decision of the Hon'ble Delhi High Court in the case of CIT vs. Kabul Chawla (380 ITR 573 (Del) and argued that in absence of any incriminating material, no addition can be made in case of unabated/completed assessment. The assessee had also Page 5 of 21 ITA Nos 683 684 and 685 Asian Dwellings LLP and Asian Infra Estates Ltd challenged the addition made by the Assessing Officer towards business income by invoking the provisions of s…

ACIT (Central)-2, Bhopal vs. Hariom Properties, Bhopal

ITA 295/IND/2023[2015-16]Status: DisposedITAT Indore25 Oct 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 153ASection 43CSection 68

…आयकर अपीलीय अधिकरण, इंदौर न्यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 295/Ind/2023 Assessment Year: 2015-16 ACIT (Central)-2, Bhopal (Assessee/Appellant) Vs. (Revenue/Respondent) Hariom Properties, 501, Fifth Floor, बनाम / Ashima Mall, Hoshangabad Road, Bhopal PAN: AAEFH7164G Assessee by CA Shri S.S. Deshpande, AR Revenue by Shri Ram Kumar Yadav, CIT-DR Date of Hearing 26.09.2024 Date of Pronouncement 25.10.2024 आदेश/ORDER Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 01.06.20…

Fazle Raoof Sheikh, Bhilwara vs. DCIT, Ajmer

44. As a result, appeals-ITA

ITA 380/JPR/2024[2017-18]Status: DisposedITAT Jaipur25 Oct 2024AY 2017-18

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Sunil Porwal, C.A. ( Through V.C.)For Respondent: Mrs. Alka Gautam (CIT)
Section 132Section 143(2)Section 144Section 153Section 153ASection 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-BENCH” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o aJhujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM& SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 379 to 381/JPR/2024 fu/kZkj.ko"kZ@Assessment Year : 2016-17 to 2018-19 cuke Fazle Raoof Sheikh The DCIT, A-5-AA, Solanki Takiz Road, Sashtri Vs. Ajmer. Nagar, Bhilwara. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEGPR7486D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Sunil Porwal, C.A. ( Through V.C.)…

Fazle Raoof Sheikh, Bhilwara vs. DCIT, Ajmer

44. As a result, appeals-ITA

ITA 379/JPR/2024[2016-17]Status: DisposedITAT Jaipur25 Oct 2024AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Sunil Porwal, C.A. ( Through V.C.)For Respondent: Mrs. Alka Gautam (CIT)
Section 132Section 143(2)Section 144Section 153Section 153ASection 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B-BENCH” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o aJhujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM& SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 379 to 381/JPR/2024 fu/kZkj.ko"kZ@Assessment Year : 2016-17 to 2018-19 cuke Fazle Raoof Sheikh The DCIT, A-5-AA, Solanki Takiz Road, Sashtri Vs. Ajmer. Nagar, Bhilwara. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEGPR7486D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Sunil Porwal, C.A. ( Through V.C.)…

Smt. Aruna Chaudhary, New Delhi vs. ACIT, New Delhi

In the result, Ground No. 7 in A

ITA 3440/DEL/2017[2011-12]Status: DisposedITAT Delhi25 Oct 2024AY 2011-12

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri C.S. Anand, AdvFor Respondent: Ms. Ritu Sharma, CIT-DR
Section 139Section 147Section 153ASection 254(2)

…n A.Y 2011-12. 7. Ground No. 7 in A.Y 2008-09 reads as under: “That the Assessing Officer as well as the ld. CIT(A), in respect of addition in Para 5 and 6 ignored the judgment of the Jurisdictional Delhi High Court in the case of CIT Vs. Kabul Chawla [2016] 380 ITR 573 whereby it was held that completed assessments can be interfered with by the Assessing Officer while making addition u/s 153A only on the basis of some incriminating material found during the search.” 8. Ground No. 5 in A.Y 2009-10 reads as under: “That the Assessing Officer as well as the ld. CIT(A), in respect of addition para 3 and 4 [supra]…

Smt. Aruna Chaudhary, New Delhi vs. ACIT, New Delhi

In the result, Ground No. 7 in A

ITA 3439/DEL/2017[2009-10]Status: DisposedITAT Delhi25 Oct 2024AY 2009-10

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri C.S. Anand, AdvFor Respondent: Ms. Ritu Sharma, CIT-DR
Section 139Section 147Section 153ASection 254(2)

…n A.Y 2011-12. 7. Ground No. 7 in A.Y 2008-09 reads as under: “That the Assessing Officer as well as the ld. CIT(A), in respect of addition in Para 5 and 6 ignored the judgment of the Jurisdictional Delhi High Court in the case of CIT Vs. Kabul Chawla [2016] 380 ITR 573 whereby it was held that completed assessments can be interfered with by the Assessing Officer while making addition u/s 153A only on the basis of some incriminating material found during the search.” 8. Ground No. 5 in A.Y 2009-10 reads as under: “That the Assessing Officer as well as the ld. CIT(A), in respect of addition para 3 and 4 [supra]…

Smt. Aruna Chaudhary, New Delhi vs. ACIT, New Delhi

In the result, Ground No. 7 in A

ITA 3438/DEL/2017[2008-09]Status: DisposedITAT Delhi25 Oct 2024AY 2008-09

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri C.S. Anand, AdvFor Respondent: Ms. Ritu Sharma, CIT-DR
Section 139Section 147Section 153ASection 254(2)

…n A.Y 2011-12. 7. Ground No. 7 in A.Y 2008-09 reads as under: “That the Assessing Officer as well as the ld. CIT(A), in respect of addition in Para 5 and 6 ignored the judgment of the Jurisdictional Delhi High Court in the case of CIT Vs. Kabul Chawla [2016] 380 ITR 573 whereby it was held that completed assessments can be interfered with by the Assessing Officer while making addition u/s 153A only on the basis of some incriminating material found during the search.” 8. Ground No. 5 in A.Y 2009-10 reads as under: “That the Assessing Officer as well as the ld. CIT(A), in respect of addition para 3 and 4 [supra]…