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

ACIT, New Delhi vs. Smt Anju Gupta, New Delhi

In the result, the appeals in ITA Nos

ITA 3859/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Dec 2023AY 2010-11

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

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 234A

…ot be disturbed without any nexus with seized material: Page 18 of 22 ITA No. 3826/Del/2015 & ors Asst. CIT Vs. M/s Satya Realtors Pvt. Ltd. a) The CIT(A) relied upon the decision of the Hon'ble Delhi High Court in the case of CIT vs. Kabul Chawla (2015] 61 Taxmann 412 (Delhi) dated 28.08.2015, in which Hon'ble Court held that completed assessment can be interfered with by the Assessing officer while making the assessment under section 153A only on the basis of incriminating material pertaining to the person searched upon unearthed during the course of search or undisclosed income or property discovered in…

ACIT, New Delhi vs. Smt Anju Gupta, New Delhi

In the result, the appeals in ITA Nos

ITA 3858/DEL/2015[2006-07]Status: DisposedITAT Delhi15 Dec 2023AY 2006-07

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

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 234A

…ot be disturbed without any nexus with seized material: Page 18 of 22 ITA No. 3826/Del/2015 & ors Asst. CIT Vs. M/s Satya Realtors Pvt. Ltd. a) The CIT(A) relied upon the decision of the Hon'ble Delhi High Court in the case of CIT vs. Kabul Chawla (2015] 61 Taxmann 412 (Delhi) dated 28.08.2015, in which Hon'ble Court held that completed assessment can be interfered with by the Assessing officer while making the assessment under section 153A only on the basis of incriminating material pertaining to the person searched upon unearthed during the course of search or undisclosed income or property discovered in…

ACIT, New Delhi vs. Smt. Anju Gupta, New Delhi

In the result, the appeals in ITA Nos

ITA 3831/DEL/2015[2005-06]Status: DisposedITAT Delhi15 Dec 2023AY 2005-06

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

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 234A

…ot be disturbed without any nexus with seized material: Page 18 of 22 ITA No. 3826/Del/2015 & ors Asst. CIT Vs. M/s Satya Realtors Pvt. Ltd. a) The CIT(A) relied upon the decision of the Hon'ble Delhi High Court in the case of CIT vs. Kabul Chawla (2015] 61 Taxmann 412 (Delhi) dated 28.08.2015, in which Hon'ble Court held that completed assessment can be interfered with by the Assessing officer while making the assessment under section 153A only on the basis of incriminating material pertaining to the person searched upon unearthed during the course of search or undisclosed income or property discovered in…

ACIT, New Delhi vs. M/S. Satya Realtors Pvt. Ltd., New Delhi

In the result, the appeals in ITA Nos

ITA 3826/DEL/2015[2011-12]Status: DisposedITAT Delhi15 Dec 2023AY 2011-12

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

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 234A

…ot be disturbed without any nexus with seized material: Page 18 of 22 ITA No. 3826/Del/2015 & ors Asst. CIT Vs. M/s Satya Realtors Pvt. Ltd. a) The CIT(A) relied upon the decision of the Hon'ble Delhi High Court in the case of CIT vs. Kabul Chawla (2015] 61 Taxmann 412 (Delhi) dated 28.08.2015, in which Hon'ble Court held that completed assessment can be interfered with by the Assessing officer while making the assessment under section 153A only on the basis of incriminating material pertaining to the person searched upon unearthed during the course of search or undisclosed income or property discovered in…

ACIT, Central Circle-II, Gurgaon vs. Sanjay Jindal, Delhi

In the result, appeals are dismissed

ITA 8515/DEL/2019[2015-16]Status: DisposedITAT Delhi14 Dec 2023AY 2015-16

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

…the Assessing Officer were not based on the seized materials. In support of such contention, the assessee relied upon various judicial precedents, such as, CIT Vs. Sinhgad Technical Education Society, (2017) 84 taxmann.com 290(SC) and CIT Vs. Kabul Chawla 380 ITR 573 (Del). After going through the materials on record, including the satisfaction note of the Assessing Officer and other materials and being convinced with the submissions of the assessee, learned first appellate authority ultimately concluded that assumption of jurisdiction under section 153C of the Act is not in accordance with law and, hence,…

ACIT, Central Circle-II, Gurgaon vs. Sanjay Jindal, Delhi

In the result, appeals are dismissed

ITA 8514/DEL/2019[2014-15]Status: DisposedITAT Delhi14 Dec 2023AY 2014-15

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

…the Assessing Officer were not based on the seized materials. In support of such contention, the assessee relied upon various judicial precedents, such as, CIT Vs. Sinhgad Technical Education Society, (2017) 84 taxmann.com 290(SC) and CIT Vs. Kabul Chawla 380 ITR 573 (Del). After going through the materials on record, including the satisfaction note of the Assessing Officer and other materials and being convinced with the submissions of the assessee, learned first appellate authority ultimately concluded that assumption of jurisdiction under section 153C of the Act is not in accordance with law and, hence,…

ACIT, Central Circle-II, Gurgaon vs. Sanjay Jindal, Delhi

In the result, appeals are dismissed

ITA 8513/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Dec 2023AY 2013-14

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

…the Assessing Officer were not based on the seized materials. In support of such contention, the assessee relied upon various judicial precedents, such as, CIT Vs. Sinhgad Technical Education Society, (2017) 84 taxmann.com 290(SC) and CIT Vs. Kabul Chawla 380 ITR 573 (Del). After going through the materials on record, including the satisfaction note of the Assessing Officer and other materials and being convinced with the submissions of the assessee, learned first appellate authority ultimately concluded that assumption of jurisdiction under section 153C of the Act is not in accordance with law and, hence,…

ACIT, Central Circle-II, Gurgaon vs. Sanjay Jindal, Delhi

In the result, appeals are dismissed

ITA 8512/DEL/2019[2012-13]Status: DisposedITAT Delhi14 Dec 2023AY 2012-13

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

…the Assessing Officer were not based on the seized materials. In support of such contention, the assessee relied upon various judicial precedents, such as, CIT Vs. Sinhgad Technical Education Society, (2017) 84 taxmann.com 290(SC) and CIT Vs. Kabul Chawla 380 ITR 573 (Del). After going through the materials on record, including the satisfaction note of the Assessing Officer and other materials and being convinced with the submissions of the assessee, learned first appellate authority ultimately concluded that assumption of jurisdiction under section 153C of the Act is not in accordance with law and, hence,…

ACIT, Central Circle-II, Gurgaon vs. Sanjay Jindal, Delhi

In the result, appeals are dismissed

ITA 8511/DEL/2019[2011-12]Status: DisposedITAT Delhi14 Dec 2023AY 2011-12

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

Section 153ASection 153C

…the Assessing Officer were not based on the seized materials. In support of such contention, the assessee relied upon various judicial precedents, such as, CIT Vs. Sinhgad Technical Education Society, (2017) 84 taxmann.com 290(SC) and CIT Vs. Kabul Chawla 380 ITR 573 (Del). After going through the materials on record, including the satisfaction note of the Assessing Officer and other materials and being convinced with the submissions of the assessee, learned first appellate authority ultimately concluded that assumption of jurisdiction under section 153C of the Act is not in accordance with law and, hence,…

Assistant Commissioner of Income Tax, Circle-1, Dibrugarh vs. Santosh Bamalwa, Dibrugarh

In the result, appeal of the revenue is dismissed and the cross- objection filed by the assessee is allowed

ITA 104/GTY/2023[2012-13]Status: HeardITAT Guwahati13 Dec 2023AY 2012-13

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 104/Gty/2023 Assessment Year: 2012-13 Assistant Commissioner Of Income Smt. Santosh Bamalwa Tax, Circle-1, Dibrugarh Vs Ground Floor Mahalaya Road C/O A.K. Varma Dibrugarh - 786001 [Pan: Aedpb9900P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 34/Gty/2023 Assessment Year: 2012-13 Smt. Santosh Bamalwa Assistant Commissioner Of Income Tax, Circle-1, Dibrugarh Vs Ground Floor Mahalaya Road C/O A.K. Varma Dibrugarh - 786001 [Pan: Aedpb9900P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.K. Tulsiyan, Advocate Revenue By : Shri Arun Bhowmick, Jcit, D/R सुनवाई क" तारीख/Date Of Hearing : 01/11/2023 घोषणा क" तारीख /Date Of Pronouncement: 13/12/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Filed By The Revenue & The Cross-Objection Filed By The Assessee Are Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals), Central, North-East Region, Guwahati (Hereinafter The “Ld. Cit(A)”) Dt. 14/07/2023, Passed U/S

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Arun Bhowmick, JCIT, D/R
Section 132Section 143(2)Section 153ASection 68

…laced on record). He also made reference to the decision of the Hon’ble Delhi High Court in the case of CIT –vs.- Kabul Chawla I.T.A. No. 104/GTY/2023 Assessment Year: 2012-13 C.O. No. 34/GTY/2023 Assessment Year: 2012-13 Smt. Santosh Bamalwa 7 reported in 380 ITR 573 (Delhi) as well as the decision of the Hon’ble Punjab & Haryana High Court in the case of Vipin Khanna –vs.- CIT reported in 255 ITR 220 (PH). According to the ld. Counsel for the assessee, this section has two compartments. The first compartment deals with the situation upto 2nd proviso of the section. This compartment provides that section 153A…

The Pr. Commissioner of Income Tax -Central -1 vs. Oxygen Business Park Pvt. Ltd (Formerly Known As Achvis Softech Pvt. Ltd.)

The appeal is dismissed

ITA/680/2023HC Delhi08 Dec 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 132Section 143(1)Section 153ASection 260ASection 271(1)(c)Section 80I

…ITA 680/2023 Page 1 of 8 pages $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 04.12.2023 Judgment pronounced on: 08.12.2023 + ITA 680/2023 PRINCIPAL COMMISSIONER OF INCOME TAX -CENTRAL -1 ..... Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel with Ms Deeksha Gupta, Advocate. versus OXYGEN BUSINESS PARK PVT. LTD (FORMERLY KNOWN AS ACHVIS SOFTECH PVT. LTD.) ..... Respondent Through: Mr Ajay Vohra, Sr. Advocate with Mr Rohit Jain, Mr Aniket D. Agrawal and Mr Samarth Chaudhari, Ad…

DCIT Central Circle-32, New Delhi vs. Rnb Leasing and Financial Services., New Delhi

Appeal of the revenue is dismissed

ITA 207/DEL/2023[2013-14]Status: DisposedITAT Delhi05 Dec 2023AY 2013-14

Bench: Sh. N. K. Billaiya & Ms. Astha Chandraassessment Year: 2013-14 Dcit Vs. Rnb Leasing & Financial Central Circle Services, Rnb House 1, New Delhi Shivaji Enclave Main Road, Opp. Mother Diary Near Raja Garden New Delhi- 110027 Pan No.Aajfr5528H (Appellant) (Respondent) Cross Objection No.121/Del/2023 (In Ita No.207/Del/2023) Assessment Year: 2013-14 Rnb Leasing & Financial Vs. Dcit Services, Rnb House 1, Central Circle Shivaji Enclave Main Road, New Delhi Opp. Mother Diary Near Raja Garden New Delhi- 110027 Pan No.Aajfr5528H (Appellant) (Respondent)

Section 124Section 153ASection 153D

…ses, additions are made on grounds other than based on incriminating material in seized documents in assessments made under section 153A read with section 143(3) while relying on the decisions of the Hon'ble Delhi High Court in the case of Kabul Chawla (2015) 380 ITR 573 (Delhi) against which the Department filed SLP with Diary No. 3267 of 2016, 5952 of 2016 and 6377 of 2016 but withdrew the same on account of Low Tax Effect below Rs. 1 Cr. in pursuance of CBDT Circular No. 3 of 2018. However, Hon'ble Supreme Court vide order dated 17.09.2018 reported these cases as dismissed. It is respectfully submitted that th…

Macro Township Pvt Ltd, 288-289 Mahaveer Nagar Durgapura Jaipur vs. DCIT CC -2 Jaipur, Lic Building Jaipur

In the result, the appeals of the assessee are allowed

ITA 399/JPR/2023[2015-16]Status: DisposedITAT Jaipur05 Dec 2023AY 2015-16

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Shri Arvind Kumar (CIT)
Section 153CSection 250Section 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 397 to 399 & 367/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2013-14 to 16-17. M/s. Macro Township Pvt. Ltd., cuke The DCIT, Vs. 288-289, Mahaveer Nagar, Central Circle-2, Durgapura, LIC Building, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAHCM 8947 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj…

Macro Township Pvt Ltd, 288-289 Mahaveer Nagar Durgapura Jaipur vs. DCIT CC-2 Jaipur, Lic Building Jaipur

In the result, the appeals of the assessee are allowed

ITA 398/JPR/2023[2014-15]Status: DisposedITAT Jaipur05 Dec 2023AY 2014-15

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Shri Arvind Kumar (CIT)
Section 153CSection 250Section 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 397 to 399 & 367/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2013-14 to 16-17. M/s. Macro Township Pvt. Ltd., cuke The DCIT, Vs. 288-289, Mahaveer Nagar, Central Circle-2, Durgapura, LIC Building, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAHCM 8947 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj…

Macro Township Pvt Ltd, 288-289 Mahaveer Nagar Durgapura Jaipur vs. DCIT CC -2 Jaipur, Lic Building Jaipur

In the result, the appeals of the assessee are allowed

ITA 397/JPR/2023[2013-14]Status: DisposedITAT Jaipur05 Dec 2023AY 2013-14

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Shri Arvind Kumar (CIT)
Section 153CSection 250Section 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 397 to 399 & 367/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2013-14 to 16-17. M/s. Macro Township Pvt. Ltd., cuke The DCIT, Vs. 288-289, Mahaveer Nagar, Central Circle-2, Durgapura, LIC Building, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAHCM 8947 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj…

Pushpa Devi Bajaj, Delhi vs. DCIT, Central Circle-32, Delhi

In the result, appeal of the assessee is partly allowed

ITA 816/DEL/2023[2014-15]Status: DisposedITAT Delhi04 Dec 2023AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraastt. Year: 2014-15 Pushpa Devi Bajaj, Vs. Dcit, Ae-17, 2Nd Floor, Central Circle-32, Tagore Garden, Delhi. West Delhi, New Delhi – 110 027. Pan Abfpb2234D (Appellant) (Respondent)

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri P.N. Barnwal, CIT-DR
Section 124Section 142(1)Section 143(2)Section 153ASection 153D

…nt to the details of bank account furnished by the assessee. There is not even a whisper of any incriminating material to justify the addition. 10. The Ld. AR relied on the decision of the Hon’ble Delhi High Court in the case of CIT(Central) vs. Kabul Chawla 380 ITR 573 and several other precedents in support of the proposition that completed assessments can be 6 interfered with in assessment under section 153A only if some incriminating material is unearth during search. 11. It is contended by the Ld. AR that the Ld. AO has solely relied on the statement of Mr. Hemraj Bajaj i.e. third party which is evident fr…

DCIT, Central Circle, Karnal vs. Late Shri Shiv Kumar Garg (Through Smt. Sulochna Garg L/H), Delhi

In the result, the appeals of the Revenue in ITA Nos

ITA 2159/DEL/2022[2009-10]Status: DisposedITAT Delhi30 Nov 2023AY 2009-10

Bench: Shri N.K. Billaiya & Ms Astha Chandra

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri P.N. Barnwal, CIT-DR
Section 153A

…made. 12. The challenge before us is that the impugned assessment orders are devoid of any incriminating material found at the time of search and therefore, the ratio laid down by the Hon'ble Jurisdictional High Court of Delhi in the case of Kabul Chawla 380 ITR 573 affirmed by the Hon'ble Supreme Court in the case of Abhisar Buildwell Pvt Ltd 454 ITR 212 squarely apply making the impugned assessment order null and void. 13. In furtherance of the appreciation of underlying facts, it would be pertinent to refer to the following observations of the ld. CIT(A): “6.1 A search and seizure action u/s 132 of th…

DCIT Central Circle Karnal, Haryana vs. Jai Bhagwan Garg, Haryana

In the result, the appeals of the Revenue in ITA Nos

ITA 2158/DEL/2022[2009-10]Status: DisposedITAT Delhi30 Nov 2023AY 2009-10

Bench: Shri N.K. Billaiya & Ms Astha Chandra

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri P.N. Barnwal, CIT-DR
Section 153A

…made. 12. The challenge before us is that the impugned assessment orders are devoid of any incriminating material found at the time of search and therefore, the ratio laid down by the Hon'ble Jurisdictional High Court of Delhi in the case of Kabul Chawla 380 ITR 573 affirmed by the Hon'ble Supreme Court in the case of Abhisar Buildwell Pvt Ltd 454 ITR 212 squarely apply making the impugned assessment order null and void. 13. In furtherance of the appreciation of underlying facts, it would be pertinent to refer to the following observations of the ld. CIT(A): “6.1 A search and seizure action u/s 132 of th…

Reliable Realtech (P) Ltd., Delhi vs. DCIT, Central Circle, Karnal

In the result, the appeals of the Revenue in ITA Nos

ITA 1974/DEL/2022[2009-10]Status: DisposedITAT Delhi30 Nov 2023AY 2009-10

Bench: Shri N.K. Billaiya & Ms Astha Chandra

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri P.N. Barnwal, CIT-DR
Section 153A

…made. 12. The challenge before us is that the impugned assessment orders are devoid of any incriminating material found at the time of search and therefore, the ratio laid down by the Hon'ble Jurisdictional High Court of Delhi in the case of Kabul Chawla 380 ITR 573 affirmed by the Hon'ble Supreme Court in the case of Abhisar Buildwell Pvt Ltd 454 ITR 212 squarely apply making the impugned assessment order null and void. 13. In furtherance of the appreciation of underlying facts, it would be pertinent to refer to the following observations of the ld. CIT(A): “6.1 A search and seizure action u/s 132 of th…

Decent Realtech (P) Ltd., New Delhi vs. DCIT, Central Circle, Karnal

In the result, the appeals of the Revenue in ITA Nos

ITA 1973/DEL/2022[2009-10]Status: DisposedITAT Delhi30 Nov 2023AY 2009-10

Bench: Shri N.K. Billaiya & Ms Astha Chandra

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri P.N. Barnwal, CIT-DR
Section 153A

…made. 12. The challenge before us is that the impugned assessment orders are devoid of any incriminating material found at the time of search and therefore, the ratio laid down by the Hon'ble Jurisdictional High Court of Delhi in the case of Kabul Chawla 380 ITR 573 affirmed by the Hon'ble Supreme Court in the case of Abhisar Buildwell Pvt Ltd 454 ITR 212 squarely apply making the impugned assessment order null and void. 13. In furtherance of the appreciation of underlying facts, it would be pertinent to refer to the following observations of the ld. CIT(A): “6.1 A search and seizure action u/s 132 of th…