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 367,368 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

M/S Luxmi Builders, Chandigarh vs. DCIT, Chandigarh

In the result, the respective appeals and stay applications are disposed off in light of aforesaid directions

ITA 451/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR &
Section 132Section 153ASection 153CSection 153DSection 251Section 251(1)Section 271

…unearthed during the search, the AO cannot assess or reassess taking into consideration the other material in respect of completed assessments/unabated assessments and has upheld the decisions of Hon’ble Delhi High Court in case of CIT Vs. Kabul Chawla [2016] 380 ITR 573 and Hon’ble Gujarat High Court in case of Pr. CIT Vs. Saumya Construction (P.) Ltd. [2016] 387 ITR 529. 14. As to what constitute incriminating material found/unearthed during the course of search, the Hon’ble Delhi High Court in case of Kabul Chawla (Supra) held that completed assessment can be interfered with by the AO while making the assessme…

ACIT Central Circle-30, New Delhi vs. Bakliwal Holding Pvt Ltd, West Bengal

In the result, the appeals filed by the Revenue are dismissed

ITA 9102/DEL/2019[2011-12]Status: DisposedITAT Delhi30 Apr 2024AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2010-11 Assessment Year: 2011-12 Acit, Vs Bakliwal Holding Pvt. Ltd., Central Circle-30, Cabon No.G 20, New Delhi. Ground Floor, Kolkata, West Bengal – 700 013. Pan: Aabcb0328E (Appellants) (Respondents) Assessee By : Shri Subhash Agarwal, Ca Revenue By : Shri Zafarul Haque Tanweer, Cit-Dr Date Of Hearing : 26.02.2024 Date Of Pronouncement : 30.04.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Revenue Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld.

For Appellant: Shri Subhash Agarwal, CAFor Respondent: Shri Zafarul Haque Tanweer, CIT-DR
Section 133(6)Section 153C

…to show that the opinion formed by the CIT(A) was incorrect or erroneous on any factual aspect or appreciation of the evidences. The CIT(A) has followed the settled proposition of law on the basis of several judicial decisions including CIT vs. Kabul Chawla, 380 ITR 573 (Del) which has been further accepted by the Hon’ble Supreme Court in PCIT vs. Abhisar Buildwell Pvt. Ltd. (2023) 149 taxmann.com 399 and DCIT vs. UK Paints (Overseas) Ltd. (2023) 454 ITR 441. The grounds raised have no substance. 3. In the result, the appeals filed by the Revenue are dismissed. Order pronounced in the open court on 30.04.2024.…

ACIT Central Circle-30, New Delhi vs. Bakliwal Holding Pvt Ltd, West Bengal

In the result, the appeals filed by the Revenue are dismissed

ITA 9101/DEL/2019[2010-11]Status: DisposedITAT Delhi30 Apr 2024AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2010-11 Assessment Year: 2011-12 Acit, Vs Bakliwal Holding Pvt. Ltd., Central Circle-30, Cabon No.G 20, New Delhi. Ground Floor, Kolkata, West Bengal – 700 013. Pan: Aabcb0328E (Appellants) (Respondents) Assessee By : Shri Subhash Agarwal, Ca Revenue By : Shri Zafarul Haque Tanweer, Cit-Dr Date Of Hearing : 26.02.2024 Date Of Pronouncement : 30.04.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Revenue Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld.

For Appellant: Shri Subhash Agarwal, CAFor Respondent: Shri Zafarul Haque Tanweer, CIT-DR
Section 133(6)Section 153C

…to show that the opinion formed by the CIT(A) was incorrect or erroneous on any factual aspect or appreciation of the evidences. The CIT(A) has followed the settled proposition of law on the basis of several judicial decisions including CIT vs. Kabul Chawla, 380 ITR 573 (Del) which has been further accepted by the Hon’ble Supreme Court in PCIT vs. Abhisar Buildwell Pvt. Ltd. (2023) 149 taxmann.com 399 and DCIT vs. UK Paints (Overseas) Ltd. (2023) 454 ITR 441. The grounds raised have no substance. 3. In the result, the appeals filed by the Revenue are dismissed. Order pronounced in the open court on 30.04.2024.…

Kusum Lata, Noida vs. DCIT, Central Circle, Noida

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

ITA 877/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Apr 2024AY 2013-14

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 132Section 143(3)Section 153ASection 54FSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.874/Del/2018 (ASSESSMENT YEAR 2010-11) ITA No.876/Del/2018 (ASSESSMENT YEAR 2012-13) Smt. Kusum Lata Dy. CIT A-38, Sector-27 Central Circle Noida, U.P.-201301 Vs. Noida PAN-AAQPL2829Q (Appellant) (Respondent) Assessee by Dr. Rakesh Gupta, Adv. Sh. Somil Agarwal, Adv Sh. Deepesh Garg, Adv. Respondent by Sh. P.N. Barnwal, CIT-DR Date of Hearing 22/04/2024 Date of Pronouncement 30/04/2024 ORDER PER BENCH: All these five appeals have been filed by t…

Kusum Lata, Noida vs. DCIT, Central Circle, Noida

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

ITA 876/DEL/2018[2012-13]Status: DisposedITAT Delhi30 Apr 2024AY 2012-13

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 132Section 143(3)Section 153ASection 54FSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.874/Del/2018 (ASSESSMENT YEAR 2010-11) ITA No.876/Del/2018 (ASSESSMENT YEAR 2012-13) Smt. Kusum Lata Dy. CIT A-38, Sector-27 Central Circle Noida, U.P.-201301 Vs. Noida PAN-AAQPL2829Q (Appellant) (Respondent) Assessee by Dr. Rakesh Gupta, Adv. Sh. Somil Agarwal, Adv Sh. Deepesh Garg, Adv. Respondent by Sh. P.N. Barnwal, CIT-DR Date of Hearing 22/04/2024 Date of Pronouncement 30/04/2024 ORDER PER BENCH: All these five appeals have been filed by t…

Kusum Lata, Noida vs. DCIT, Central Circle, Noida

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

ITA 875/DEL/2018[2011-12]Status: FixedITAT Delhi30 Apr 2024AY 2011-12

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 132Section 143(3)Section 153ASection 54FSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.874/Del/2018 (ASSESSMENT YEAR 2010-11) ITA No.876/Del/2018 (ASSESSMENT YEAR 2012-13) Smt. Kusum Lata Dy. CIT A-38, Sector-27 Central Circle Noida, U.P.-201301 Vs. Noida PAN-AAQPL2829Q (Appellant) (Respondent) Assessee by Dr. Rakesh Gupta, Adv. Sh. Somil Agarwal, Adv Sh. Deepesh Garg, Adv. Respondent by Sh. P.N. Barnwal, CIT-DR Date of Hearing 22/04/2024 Date of Pronouncement 30/04/2024 ORDER PER BENCH: All these five appeals have been filed by t…

Kusum Lata, Noida vs. DCIT, Central Circle, Noida

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

ITA 874/DEL/2018[2010-11]Status: FixedITAT Delhi30 Apr 2024AY 2010-11

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 132Section 143(3)Section 153ASection 54FSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.874/Del/2018 (ASSESSMENT YEAR 2010-11) ITA No.876/Del/2018 (ASSESSMENT YEAR 2012-13) Smt. Kusum Lata Dy. CIT A-38, Sector-27 Central Circle Noida, U.P.-201301 Vs. Noida PAN-AAQPL2829Q (Appellant) (Respondent) Assessee by Dr. Rakesh Gupta, Adv. Sh. Somil Agarwal, Adv Sh. Deepesh Garg, Adv. Respondent by Sh. P.N. Barnwal, CIT-DR Date of Hearing 22/04/2024 Date of Pronouncement 30/04/2024 ORDER PER BENCH: All these five appeals have been filed by t…

Kusum Lata, Noida vs. DCIT, Central Circle, Noida

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

ITA 873/DEL/2018[2009-10]Status: FixedITAT Delhi30 Apr 2024AY 2009-10

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 132Section 143(3)Section 153ASection 54FSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.874/Del/2018 (ASSESSMENT YEAR 2010-11) ITA No.876/Del/2018 (ASSESSMENT YEAR 2012-13) Smt. Kusum Lata Dy. CIT A-38, Sector-27 Central Circle Noida, U.P.-201301 Vs. Noida PAN-AAQPL2829Q (Appellant) (Respondent) Assessee by Dr. Rakesh Gupta, Adv. Sh. Somil Agarwal, Adv Sh. Deepesh Garg, Adv. Respondent by Sh. P.N. Barnwal, CIT-DR Date of Hearing 22/04/2024 Date of Pronouncement 30/04/2024 ORDER PER BENCH: All these five appeals have been filed by t…

JCIT Cent. Cir. - 1(4), Mumbai vs. Grasim Industries Ltd, Mumbai

The appeal of the Revenue is dismissed whereas appeal of the assessee is partly allowed for statistical purposes

ITA 1559/MUM/2018[2010-11]Status: DisposedITAT Mumbai29 Apr 2024AY 2010-11

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2010-11 Grasim Industries Limited, The Dcit Cc-1(4), Corporate Finance Division, Room No. 902, 9Th Floor, Old Vs. A-2, Aditya Birla Centre, S.K. Cgo Building, M.K. Road, Ahire Marg, Worli, Mumbai-400020. Mumbai-400030. Pan No. Aaacg 4464 B Appellant Respondent Assessment Year: 2010-11 Jcit (Osd), Central Circle- Grasim Industries Limited, 1(4), A-Wing, 2Nd Floor, Aditya Room No. 902, Pratishtha Vs. Birla Centre, S.K. Ahire Bhavan, 9Th Floor, Old Cgo Marg, Worli, Building Annexe, Mumbai-400030. Mumbai-400020. Pan No. Aaacg 4464 B Appellant Respondent Assessee By : Mr. Yogesh Thar & Mr. Chaitanya Joshi Revenue By : Dr. Kishor Dhule, Cit-Dr Date Of Hearing : 03/04/2024 : Date Of Pronouncement 29/04/2024

For Appellant: Mr. Yogesh Thar &For Respondent: Dr. Kishor Dhule, CIT-DR
Section 132(1)Section 143(3)Section 153C

…. CIT vs. Lata Jain (ITA 274 and 276 of 2016), considering the ratio laid down in the case of 274 and 276 of 2016), considering the ratio laid down in the case of 274 and 276 of 2016), considering the ratio laid down in the case of CIT vs. Kabul Chawla [2016] 380 ITR 573, has held that section 153A Kabul Chawla [2016] 380 ITR 573, has held that section 153A Kabul Chawla [2016] 380 ITR 573, has held that section 153A assessment cannot be made for the assessment years in which assessment cannot be made for the assessment years in which assessment cannot be made for the assessment years in which incriminating materi…

Grasim Industries Ltd, Mumbai vs. DCIT Cent. Cir. - 1(4), Mumbai

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

ITA 1055/MUM/2018[2010-11]Status: DisposedITAT Mumbai29 Apr 2024AY 2010-11

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Yogesh Thar &For Respondent: Dr. Kishor Dhule, CIT-DR
Section 132Section 132(1)Section 143(3)Section 153C

…sment year and, thus, the AO has no jurisdiction to make the re-assessment U/s. 153A. 16.25 The Hon'ble Delhi High Court in the case of Pr. CIT vs. Lata Jain (ITA 274 and 276 of 2016), considering the ratio laid down in the case of CIT vs. Kabul Chawla [2016] 380 ITR 573, has held that section 153A assessment cannot be made for the assessment years in which incriminating material is not recovered even though incriminating material may be recovered for other years in the block of 6 years. 16.26 The Hon'ble Delhi High Court in a recent decision in the case of Pr. CIT vs. Meeta Gutgutia [2017-TIOL-1000-HC-DEL-IT], h…

Sanjay Gupta, Delhi vs. Deputy Commissioner of Income Tax, Central Circle-05, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 2770/DEL/2023[2014-15]Status: DisposedITAT Delhi26 Apr 2024AY 2014-15

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.2769 & 2770/िद"ी/2023 (िन.व. 2012-13 और 2014-15)

For Appellant: Shri S. K Gupta, CAFor Respondent: Shri Dharm Veer Singh, Sr. DR
Section 132Section 153ASection 3Section 69A

…आयकर अपीलीय अिधकरण िद"ी पीठ “ जी ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.2769 & 2770/िद"ी/2023 (िन.व. 2012-13 और 2014-15) ITA Nos.2769 & 2770/DEL/2023 (A.Ys.2012-13 & 2014-15) Sanjay Gupta, 90A, J & K Block, Laxmi Nagar, Delhi 110092 ...... अपीलाथ"/Appellant PAN No. AKXPG-8396-A बनाम Vs. Deputy Commissioner of Income Tax, Central Circle-05, A.R.A Centre, ..... "ितवादी/Respondent Jhandewalan Extension, New Delhi अपीलाथ"…

Sanjay Gupta, Delhi vs. Deputy Commissioner of Income Tax, Central Circle-5, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 2769/DEL/2023[2012-13]Status: DisposedITAT Delhi26 Apr 2024AY 2012-13

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.2769 & 2770/िद"ी/2023 (िन.व. 2012-13 और 2014-15)

For Appellant: Shri S. K Gupta, CAFor Respondent: Shri Dharm Veer Singh, Sr. DR
Section 132Section 153ASection 3Section 69A

…आयकर अपीलीय अिधकरण िद"ी पीठ “ जी ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.2769 & 2770/िद"ी/2023 (िन.व. 2012-13 और 2014-15) ITA Nos.2769 & 2770/DEL/2023 (A.Ys.2012-13 & 2014-15) Sanjay Gupta, 90A, J & K Block, Laxmi Nagar, Delhi 110092 ...... अपीलाथ"/Appellant PAN No. AKXPG-8396-A बनाम Vs. Deputy Commissioner of Income Tax, Central Circle-05, A.R.A Centre, ..... "ितवादी/Respondent Jhandewalan Extension, New Delhi अपीलाथ"…

Parveen Tayal, Faridabad vs. DCIT, Central Circle-II, Faridabad

In the result, the appeal of the assessee is partly allowed

ITA 1563/DEL/2023[2015-16]Status: DisposedITAT Delhi26 Apr 2024AY 2015-16

Bench: Shri Kul Bharat & Shri M.Balaganesh

Section 132(1)(A)Section 143(2)Section 153ASection 153A(1)(a)Section 153DSection 68

…sessment order framed by the Assessing Officer (“AO”) is contrary to law, laid down by Hon’ble Supreme Court in the case of Pr. CIT v. Abhisar Buildwell (P.) Ltd. [2023] 149 taxman.com 399 and Hon’ble Delhi High Court in the case of CIT v. Kabul Chawla [2016] 380 ITR 573 [Del.]. The assessment so framed is not based on any incriminating material collected during the search. 7. On the other hand, Ld. CIT DR for the Revenue opposed these submissions and supported the orders of the authorities below. 8. We have heard Ld. Authorized Representatives of the parties and perused the material available on record and gon…

Parveen Tayal, Faridabad vs. DCIT, Central Circle-II, Faridaba

In the result, the appeal of the assessee is partly allowed

ITA 1562/DEL/2023[2014-15]Status: DisposedITAT Delhi26 Apr 2024AY 2014-15

Bench: Shri Kul Bharat & Shri M.Balaganesh

Section 132(1)(A)Section 143(2)Section 153ASection 153A(1)(a)Section 153DSection 68

…sessment order framed by the Assessing Officer (“AO”) is contrary to law, laid down by Hon’ble Supreme Court in the case of Pr. CIT v. Abhisar Buildwell (P.) Ltd. [2023] 149 taxman.com 399 and Hon’ble Delhi High Court in the case of CIT v. Kabul Chawla [2016] 380 ITR 573 [Del.]. The assessment so framed is not based on any incriminating material collected during the search. 7. On the other hand, Ld. CIT DR for the Revenue opposed these submissions and supported the orders of the authorities below. 8. We have heard Ld. Authorized Representatives of the parties and perused the material available on record and gon…

DCIT Central Circle-20, Delhi vs. Puneet Mittal, Delhi

In the result, the appeals filed by the Revenue are dismissed

ITA 832/DEL/2022[2011-12]Status: DisposedITAT Delhi26 Apr 2024AY 2011-12

Bench: or during the course of hearing of the appeal.”

Section 142ASection 153A(1)(a)Section 56(2)(vii)Section 69A

…inating material found during the search before Ld. CIT(A). After considering the detailed submissions of the assessee, the Ld. CIT(A) adjudicated the issue in favour of the assessee by relying on the various decisions including CIT vs. Kabul Chawala case (380 ITR 573) on the basis that on the date of search on 19/12/2017, the assessment for assessment year 2011-12 was completed assessment as the time period to issue notices u/s 143(2) had already expired. This was also not an abated assessment as appears from the assessment order and confirmed in the submissions of the assessee. Therefore, in the current…

DCIT Central Circle-20, Delhi vs. Preeti Mittal, Delhi

In the result, the appeals filed by the Revenue are dismissed

ITA 830/DEL/2022[2011-12]Status: DisposedITAT Delhi26 Apr 2024AY 2011-12

Bench: or during the course of hearing of the appeal.”

Section 142ASection 153A(1)(a)Section 56(2)(vii)Section 69A

…inating material found during the search before Ld. CIT(A). After considering the detailed submissions of the assessee, the Ld. CIT(A) adjudicated the issue in favour of the assessee by relying on the various decisions including CIT vs. Kabul Chawala case (380 ITR 573) on the basis that on the date of search on 19/12/2017, the assessment for assessment year 2011-12 was completed assessment as the time period to issue notices u/s 143(2) had already expired. This was also not an abated assessment as appears from the assessment order and confirmed in the submissions of the assessee. Therefore, in the current…

Pr. Commissioner of Income Tax-7, Delhi vs. Meera Gupta

ITA/404/2023HC Delhi16 Apr 2024

Bench: Hon’Ble Supreme Court?”

Section 153ASection 68

…that have been made by the AO are not based on any incriminating material found during the course of search. While deleting the additions, CIT(A) has also placed reliance on the decision of Hon'ble Delhi High Court in the case of Kabul Chawla reported in 380 ITR 573 and other decisions cited in the order. Before us, no fallacy in the findings of CIT(A) has been pointed out by Revenue. Further Revenue has also not placed any contrary binding decision in its support. Considering the totality of the aforesaid facts, we find no reason to interfere with the order of CIT(A) and thus the grounds of Revenue are…

Dharmenbhai Mahendrabhai Sutaria, HUF, Ahmedabad vs. ACIT, Central Circle-1(2), Ahmedabad

In the result appeal of the assessee is hereby allowed

ITA 253/AHD/2022[2011-12]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr.DR
Section 132Section 153ASection 271(1)Section 271(1)(c)

…ome under section 153A of the Act and the AO has to frame assessment under section 153A read with section 143(3) of the Act. 9.1 However, it is settled position by the Hon’ble Delhi High Court and Gujarat High Court in the case of CIT vs. Kabul Chawla [2016] 380 ITR 573 (Delhi) and ITA No.251/Ahd/2022 with 9 others A.Y. 2009-10 8 CIT vs. Saumya Construction (P.) Ltd [2016] 387 ITR 529 (Guj.) that in case of unabated/completed assessment, the additional income can only be assessed or subject to addition based on the documents of incriminating nature found during the course of search at the premises of the assesse…

Dharmenbhai Mahendrabhai Sutaria, Ahmedabad vs. ACIT, Central Circle-1(2), Ahmedabad

In the result appeal of the assessee is hereby allowed

ITA 252/AHD/2022[2011-12]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr.DR
Section 132Section 153ASection 271(1)Section 271(1)(c)

…ome under section 153A of the Act and the AO has to frame assessment under section 153A read with section 143(3) of the Act. 9.1 However, it is settled position by the Hon’ble Delhi High Court and Gujarat High Court in the case of CIT vs. Kabul Chawla [2016] 380 ITR 573 (Delhi) and ITA No.251/Ahd/2022 with 9 others A.Y. 2009-10 8 CIT vs. Saumya Construction (P.) Ltd [2016] 387 ITR 529 (Guj.) that in case of unabated/completed assessment, the additional income can only be assessed or subject to addition based on the documents of incriminating nature found during the course of search at the premises of the assesse…

Dharmenbhai Mahendrabhai Sutaria, Ahmedabad vs. ACIT, Central Circle-1(2), Ahmedabad

In the result appeal of the assessee is hereby allowed

ITA 251/AHD/2022[2009-10]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2009-10

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Ashok Kumar Suthar, Sr.DR
Section 132Section 153ASection 271(1)Section 271(1)(c)

…ome under section 153A of the Act and the AO has to frame assessment under section 153A read with section 143(3) of the Act. 9.1 However, it is settled position by the Hon’ble Delhi High Court and Gujarat High Court in the case of CIT vs. Kabul Chawla [2016] 380 ITR 573 (Delhi) and ITA No.251/Ahd/2022 with 9 others A.Y. 2009-10 8 CIT vs. Saumya Construction (P.) Ltd [2016] 387 ITR 529 (Guj.) that in case of unabated/completed assessment, the additional income can only be assessed or subject to addition based on the documents of incriminating nature found during the course of search at the premises of the assesse…