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 367,514 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

Pr. Commissioner of Income Tax Central -1 vs. Bhushan Steel Ltd

ITA - 144 / 2024HC Delhi29 Feb 2024
Section 143(3)Section 148Section 153A

…tion 148 if there had been no pending proceedings u/s 153A on the date of such receipt of information? 2.4 Whether the Id. ITAT erred in law and in fact by not appreciating that the decision of this Hon'ble Court in the case of CIT Vs Kabul Chawla( 2016) 380 ITR 573( Delhi) has any application in a case where fresh incriminating material about undisclosed income is received from outside agencies when proceedings under section 153A is pending for the year?” 4. Undisputedly, the addition with respect to purchase of zinc was not material which had been gathered in the course of search. It is in the afore…

M/S Tjr Properties Pvt. Ltd., Chandigarh vs. ACIT, CC-2, Chandigarh

In the result, the Appeal is partly allowed

ITA 738/CHANDI/2022[2016-17]Status: DisposedITAT Chandigarh22 Feb 2024AY 2016-17

Bench: Shri A.D. Jain & Shri Vikram Singh Yadav

For Appellant: Sh. Rohit Goyal, CA &For Respondent: Smt. Kusum, CIT-DR
Section 132Section 132(1)Section 143(3)Section 153Section 153ASection 153A(1)(b)Section 153DSection 68

…ourse of search by the Assessing Officer, though no search has taken place and therefore, the Order of Assessment is wholly illegal and without jurisdiction in view of the judgment in the case of Commissioner of Income Tax (Central)-III v. Kabul Chawla [2016] 380 ITR 573(Delhi)/[2015] 281 CTR 45 (Delhi) 6. That the learned C.I.T.(A) has wrongly upheld the Assessment u/s 153A of the Act made in undue haste, mechanical manner and without application of mind as in evidence by the documentary evidence on letters exchanged between the Assessing Officer as well as ADIT(Inv.), Mohali. 7. That the learned C.I.T.(A) has w…

M/S Tjr Properties Pvt. Ltd., Chandigarh vs. ACIT, CC-2, Chandigarh

In the result, the Appeal is partly allowed

ITA 4/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh16 Feb 2024AY 2015-16

Bench: Shri A.D. Jain & Shri Vikram Singh Yadav

For Appellant: Sh. Rohit Goyal, CA &For Respondent: Smt. Kusum, CIT-DR
Section 132Section 132(1)Section 143(3)Section 153ASection 153A(1)(b)Section 153DSection 68

…y the Assessing Officer, though no search has taken place on the appellant and therefore, the Order of Assessment is wholly illegal and without jurisdiction in view of the judgment in the case of Commissioner of Income-tax (Central)-III v. Kabul Chawla [2016] 380 ITR 573 (Delhi)/[2015] 281 CTR 45 (Delhi). 6. That the learned CIT(A) has wrongly upheld addition of Rs. 20,00,000/- received from M/s Abel Cold Store without any justification. 7. That the learned CIT(A) has wrongly upheld addition of Rs. 79,50,000/- received from Sh. Keshav Garg without any justification. 8. That the learned CIT(A) has wrongly upheld a…

Sh. Vibhav Jain, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 355/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh16 Feb 2024AY 2013-14

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 10(36)Section 10(38)Section 143(1)Section 143(2)Section 153A

…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, CC-1, Gurgaon vs. Enpro Telecom Pvt. Ltd., New Delhi

In the result, appeals filed by the Revenue for the assessment

ITA 592/DEL/2022[2013-14]Status: DisposedITAT Delhi08 Feb 2024AY 2013-14

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No.591/Del/2022 िनधा"रणवष"/Assessment Year: 2008-09 बनाम Acit Enpro Telecom Pvt. Ltd., Vs. Central Circle-1, F-1098, Basement, Gurgaon, Haryana. Chittranjan Park, New Delhi. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent Cross Objection No. 88/Del/2023 (In I.T.A No.591/Del/2022) िनधा"रणवष"/Assessment Year: 2008-09 बनाम Enpro Telecom Pvt. Ltd., Acit F-1098, Basement, Vs. Central Circle-1, Chittranjan Park, New Delhi. Gurgaon, Haryana. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.592/Del/2022 िनधा"रणवष"/Assessment Year: 2013-14 बनाम Acit Enpro Telecom Pvt. Ltd., Central Circle-1, Vs. F-1098, Basement, Gurgaon, Haryana. Chittranjan Park, New Delhi. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent Cross Objection No. 89/Del/2023 (In I.T.A No.592/Del/2022) िनधा"रणवष"/Assessment Year: 2013-14 बनाम Enpro Telecom Pvt. Ltd., Acit F-1098, Basement, Vs. Central Circle-1, Chittranjan Park, New Delhi. Gurgaon, Haryana. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent

Section 132Section 139Section 153C

…sment completed u/s 153C r.w.s. 153A of the Act. Reliance was placed on the decision of the Hon’ble Supreme Court in the case of PCIT Vs. Abhisar Buildwell [454 ITR 212] and the decision of the Jurisdictional High Court in the case of CIT Vs. Kabul Chawla [380 ITR 573]. Ld. Counsel for the assessee further submits that since the Ld.CIT(Appeals) decided the merits of the addition/disallowance in favour of the assessee. Ld. CIT(A) has chosen not to decide this ground raised before him. 8. We have heard the rival submissions, perused the orders of the authorities below. In the case of PCIT Vs. Abhisar Buildwell…

ACIT Central Circle-1, Gurgaon vs. Enpro Telecom Pvt. Ltd., Delhi

In the result, appeals filed by the Revenue for the assessment

ITA 591/DEL/2022[2008-09]Status: DisposedITAT Delhi08 Feb 2024AY 2008-09

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No.591/Del/2022 िनधा"रणवष"/Assessment Year: 2008-09 बनाम Acit Enpro Telecom Pvt. Ltd., Vs. Central Circle-1, F-1098, Basement, Gurgaon, Haryana. Chittranjan Park, New Delhi. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent Cross Objection No. 88/Del/2023 (In I.T.A No.591/Del/2022) िनधा"रणवष"/Assessment Year: 2008-09 बनाम Enpro Telecom Pvt. Ltd., Acit F-1098, Basement, Vs. Central Circle-1, Chittranjan Park, New Delhi. Gurgaon, Haryana. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.592/Del/2022 िनधा"रणवष"/Assessment Year: 2013-14 बनाम Acit Enpro Telecom Pvt. Ltd., Central Circle-1, Vs. F-1098, Basement, Gurgaon, Haryana. Chittranjan Park, New Delhi. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent Cross Objection No. 89/Del/2023 (In I.T.A No.592/Del/2022) िनधा"रणवष"/Assessment Year: 2013-14 बनाम Enpro Telecom Pvt. Ltd., Acit F-1098, Basement, Vs. Central Circle-1, Chittranjan Park, New Delhi. Gurgaon, Haryana. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent

Section 132Section 139Section 153C

…sment completed u/s 153C r.w.s. 153A of the Act. Reliance was placed on the decision of the Hon’ble Supreme Court in the case of PCIT Vs. Abhisar Buildwell [454 ITR 212] and the decision of the Jurisdictional High Court in the case of CIT Vs. Kabul Chawla [380 ITR 573]. Ld. Counsel for the assessee further submits that since the Ld.CIT(Appeals) decided the merits of the addition/disallowance in favour of the assessee. Ld. CIT(A) has chosen not to decide this ground raised before him. 8. We have heard the rival submissions, perused the orders of the authorities below. In the case of PCIT Vs. Abhisar Buildwell…

DCIT, CC-31, New Delhi vs. Nv Distilleries & Breweries (North East ) Pvt. Ltd., New Delhi

In the result, the appeals of the Revenue are dismissed

ITA 1766/DEL/2021[2011-12]Status: DisposedITAT Delhi06 Feb 2024AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Nirbhey Mehta, AdvFor Respondent: Sh. Subhra Jyoti Chakraborty, CIT-DR
Section 153A

…to addition in the absence of incriminating material has now been settled. 3. On this issue, we have been guided by the established judgments of Hon’ble Jurisdictional High Court. 4. Reliance is placed on the following case laws:  CIT v. Kabul Chawla (2016] 380 ITR 573/(2015) 234 Taxman 300/61 taxmann.com 412 (Delhi),  All Cargo Global Logistics Limited Vs. DCIT [2012] 18 ITR 106, ITA Nos. 1764 to 1766/Del/2021 3 N V Distilleries & Breweries (NE) P Ltd.,  ACIT, Central Circle-16, New Delhi vs. Vinita Chaurasia, ITA No. 5957/DEL/2015 dated 05.10.2018,  ACIT, Central Circle-4, New Delhi vs. M/s. Moolchand St…

DCIT, CC-31, New Delhi vs. Nv Distilleries & Breweries (North East ) Pvt. Ltd., New Delhi

In the result, the appeals of the Revenue are dismissed

ITA 1765/DEL/2021[2010-11]Status: DisposedITAT Delhi06 Feb 2024AY 2010-11

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Nirbhey Mehta, AdvFor Respondent: Sh. Subhra Jyoti Chakraborty, CIT-DR
Section 153A

…to addition in the absence of incriminating material has now been settled. 3. On this issue, we have been guided by the established judgments of Hon’ble Jurisdictional High Court. 4. Reliance is placed on the following case laws:  CIT v. Kabul Chawla (2016] 380 ITR 573/(2015) 234 Taxman 300/61 taxmann.com 412 (Delhi),  All Cargo Global Logistics Limited Vs. DCIT [2012] 18 ITR 106, ITA Nos. 1764 to 1766/Del/2021 3 N V Distilleries & Breweries (NE) P Ltd.,  ACIT, Central Circle-16, New Delhi vs. Vinita Chaurasia, ITA No. 5957/DEL/2015 dated 05.10.2018,  ACIT, Central Circle-4, New Delhi vs. M/s. Moolchand St…

DCIT, CC-31, New Delhi vs. Nv Distilleries & Breweries (North East ) Pvt. Ltd., New Delhi

In the result, the appeals of the Revenue are dismissed

ITA 1764/DEL/2021[2009-10]Status: DisposedITAT Delhi06 Feb 2024AY 2009-10

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Nirbhey Mehta, AdvFor Respondent: Sh. Subhra Jyoti Chakraborty, CIT-DR
Section 153A

…to addition in the absence of incriminating material has now been settled. 3. On this issue, we have been guided by the established judgments of Hon’ble Jurisdictional High Court. 4. Reliance is placed on the following case laws:  CIT v. Kabul Chawla (2016] 380 ITR 573/(2015) 234 Taxman 300/61 taxmann.com 412 (Delhi),  All Cargo Global Logistics Limited Vs. DCIT [2012] 18 ITR 106, ITA Nos. 1764 to 1766/Del/2021 3 N V Distilleries & Breweries (NE) P Ltd.,  ACIT, Central Circle-16, New Delhi vs. Vinita Chaurasia, ITA No. 5957/DEL/2015 dated 05.10.2018,  ACIT, Central Circle-4, New Delhi vs. M/s. Moolchand St…

M/S Tjr Properties Pvt. Ltd., Chandigarh vs. ACIT, CC-2, Chandigarh

ITA 3/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh02 Feb 2024AY 2014-15

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Rohit Goyal, CA &For Respondent: Smt. Kusum, CIT DR
Section 132Section 132(1)Section 153ASection 153DSection 68

…o incriminating material is found in the search, no addition can be made u/s 153A. During the course of hearing in this case the assessee relied on the decision of Hon'ble Delhi High Court in CIT v. Kabul Chawla [2015] 61 taxmann.com 412/234 Taxman 300/[2016] 380 ITR 573 (Delhi) and Pr. CIT v. Meeta Gutgutia [2017] 82 taxmann.com 287/248 Taxman 384/395 ITR 526 (Delhi). On the basis of arguments of the parties the Tribunal noted that SLP filed by the Department in the case of Kabul ITA 3 &144/CHD/2023 A.Y. 2014-15 13 Chawla (Supra) was dismissed by Hon'ble Apex Court for low tax effect and SLP filed before Supre…

ACIT, CC-2, Chandigarh vs. M/S Tjr Properties Pvt. Ltd., Chandigarh

ITA 144/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh02 Feb 2024AY 2014-15

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Rohit Goyal, CA &For Respondent: Smt. Kusum, CIT DR
Section 132Section 132(1)Section 153ASection 153DSection 68

…o incriminating material is found in the search, no addition can be made u/s 153A. During the course of hearing in this case the assessee relied on the decision of Hon'ble Delhi High Court in CIT v. Kabul Chawla [2015] 61 taxmann.com 412/234 Taxman 300/[2016] 380 ITR 573 (Delhi) and Pr. CIT v. Meeta Gutgutia [2017] 82 taxmann.com 287/248 Taxman 384/395 ITR 526 (Delhi). On the basis of arguments of the parties the Tribunal noted that SLP filed by the Department in the case of Kabul ITA 3 &144/CHD/2023 A.Y. 2014-15 13 Chawla (Supra) was dismissed by Hon'ble Apex Court for low tax effect and SLP filed before Supre…

Syed Zeeshanuddin, Hyderabad vs. ACIT, Circle-2(2), Hyderabad

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

ITA 355/HYD/2022[2015-16]Status: DisposedITAT Hyderabad31 Jan 2024AY 2015-16

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarआ.अपी.सं /Ita No.355/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2015-16) Shri Syed Zeeshanuddin Vs. Asstt. C. I. T. Hyderabad Central Circle 2(2) Pan:Bqgps0128A Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri K. Madhusudan, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 29/01/2024 घोषणा की तारीख/Pronouncement: 31/01/2024 Order Per R.K. Panda, Vice-This Appeal Filed By The Assessee Is Directed Against The Order Dated 14/06/2022 Of The Learned Cit (A)-12, Hyderabad, Relating To A.Y.2015-16. 2. Although A Number Of Grounds Have Been Raised By The Assessee, However, These All Relate To The Order Of The Learned Cit (A) In Confirming The Validity Of Assessment U/S 153A In Absence Of Any Incriminating Material & Thereby Confirming The Addition Of Rs.12,02,000/- Made By The Assessing Officer As Unexplained Expenditure By Applying The Provisions Of Section 115Bbe Of The I.T. Act.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: : Shri K. Madhusudan, CIT(DR)
Section 115BSection 132Section 143(1)Section 143(2)Section 153A

…ITA No 355 of 2022 Syed Zeeshanuddin आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member आ.अपी.सं /ITA No.355/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2015-16) Shri Syed Zeeshanuddin Vs. Asstt. C. I. T. Hyderabad Central Circle 2(2) PAN:BQGPS0128A Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri P. Murali Mohan Rao, CA राज" व "ारा/Revenue by:: Shri K. Madhusudan, CIT(DR) सुनवाई की तारीख/Date of hearing: 29/01/2024 घोषणा की तारीख/Pronouncement: 31/01/2024 ORDER Per R.…

Deputy Commissioner of Income Tax, Central Circle-2, Faridabad vs. Martial Buildcon Private Limited, New Delhi

ITA 2678/DEL/2023[2012-13]Status: DisposedITAT Delhi31 Jan 2024AY 2012-13

Bench: Sh. Saktijit Dey & Sh. N. K. Billaiya

Section 132Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. SAKTIJIT DEY, VICE PRESIDENT AND SH. N. K. BILLAIYA, ACCOUNTANT MEMBER ITA No.2677 & 2678/Del/2023 Assessment Year: 2011-12 & 2012-13 DCIT Vs. Martial Buildcom P. Ltd. Faridabad Office No.1221A, Devika Tower, 12th Floor, 6, Nehru Place, New Delhi-110019 PAN No.AAFCM3226L (APPELLANT) (RESPONDENT) Appellant by Sh. Subhra Jyoti Chakraborty, CIT DR Respondent by Sh. Lalit Mohan, CA Date of hearing: 22/01/2024 Date of Pronouncement: 31/01/2024 ORDER PER N. K. BILLAIYA, AM: ITA No.2677/Del/2023 and 2678/Del/2023 are two separate appeals by…

Deputy Commissioner of Income Tax, Faridabad vs. Martial Buildcon P Ltd, New Delhi

ITA 2677/DEL/2023[2011-12]Status: DisposedITAT Delhi31 Jan 2024AY 2011-12

Bench: Sh. Saktijit Dey & Sh. N. K. Billaiya

Section 132Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. SAKTIJIT DEY, VICE PRESIDENT AND SH. N. K. BILLAIYA, ACCOUNTANT MEMBER ITA No.2677 & 2678/Del/2023 Assessment Year: 2011-12 & 2012-13 DCIT Vs. Martial Buildcom P. Ltd. Faridabad Office No.1221A, Devika Tower, 12th Floor, 6, Nehru Place, New Delhi-110019 PAN No.AAFCM3226L (APPELLANT) (RESPONDENT) Appellant by Sh. Subhra Jyoti Chakraborty, CIT DR Respondent by Sh. Lalit Mohan, CA Date of hearing: 22/01/2024 Date of Pronouncement: 31/01/2024 ORDER PER N. K. BILLAIYA, AM: ITA No.2677/Del/2023 and 2678/Del/2023 are two separate appeals by…

Sh. Bipan Jain, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 354/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh23 Jan 2024AY 2013-14

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

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 10(38)Section 153A

…nearthed 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…

Sh. Ashish Jain, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 353/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh23 Jan 2024AY 2013-14

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

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 10(38)Section 153A

…nearthed 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…

Sh. Ashish Jain, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 352/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh23 Jan 2024AY 2012-13

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

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 10(38)Section 153A

…nearthed 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…

Sh. Akhil Jain, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 351/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh23 Jan 2024AY 2013-14

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

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 10(38)Section 153A

…nearthed 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…

DCIT Central Circle-20, Delhi vs. M Sons Gems N Jewellery Pvt. Ltd., Delhi

ITA 935/DEL/2022[2013-14]Status: DisposedITAT Delhi23 Jan 2024AY 2013-14

Bench: Sh. N. K. Billaiya & Ms Astha Chandraassessment Year: 2013-14 Dcit Vs. M Sons Gems N Jewellery Central Circle – 20 Pvt. Ltd. Delhi 1, Sarai Kale Khan, Nizamuddin East, New Delhi-110013 Pan No.Aadcm9406A (Appellant) (Respondent)

Section 68

…credit. 5. The addition was challenged before the CIT(A) on the ground that no incriminating material was made the basis for the impugned addition. The CIT(A) was convinced that the ratio laid down by the Hon’ble Delhi High Court in the case of Kabul Chawla 380 ITR 573 is squarely applicable and deleted the addition. 6. We have carefully perused the assessment order. There is no dispute that the addition as unexplained cash credit is based upon the entries found in the books of account of the assessee and has nothing to do with any incriminating material found at the time of search. Therefore, the ratio laiddo…

ACIT, CC-14, Delhi vs. Lakshya Consultants Pvt. Ltd., New Delhi

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

ITA 181/DEL/2021[2005-06]Status: HeardITAT Delhi22 Jan 2024AY 2005-06

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar U.S

For Appellant: Shri Lalit Mohan, CAFor Respondent: Shri Subhra Jyoti Chakraborty, CIT- DR
Section 153ASection 253Section 5

…ome from unexplained sources]” 13. A perusal of the above clearly shows that there is not even a whisper of any incriminating material found at the time of search. Therefore, the ratio laid down by the Hon'ble High Court of Delhi in the case of Kabul Chawla 281 CTR 45 squarely apply which has now been affirmed by the Hon'ble Supreme Court in the case of Abhisar Buildwell 454 ITR 212. 14. Respectfully following the same, even on merits, the appeal of the Revenue is dismissed. 15. In the result, the appeal of the Revenue in ITA No. 181/DEL/2021 is dismissed. The order is pronounced in the open court on 22.01.…