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

Mohan Thankurdas Gurnani, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 713/MUM/2021[2015-16]Status: DisposedITAT Mumbai17 Nov 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…y relied on judicial precedents including of the honourable jurisdictional High Court in CIT versus continental warehouse Corporation (2015) 374 ITR 645, Murli Agro products Ltd 49 taxmann.com 172 and of the honourable Delhi High Court in case of Kabul Chawla 380 ITR 573 and lata Jain 384 ITR 543 as well as several other judicial precedents laying the same principle. 026. The learned departmental representative vehemently opposed argument of the assessee and stated that ITA No. 2089, 709 to 713 & 718 Mum/2023 A.Y. 2010-11, 14-15, 11-12, 12-13, 13-14, 15-16, 16-17 Mohan Thakurdas Guranani a) there was a balance s…

Mohan Thakurdas Gurnani, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 712/MUM/2021[2013-14]Status: DisposedITAT Mumbai17 Nov 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…y relied on judicial precedents including of the honourable jurisdictional High Court in CIT versus continental warehouse Corporation (2015) 374 ITR 645, Murli Agro products Ltd 49 taxmann.com 172 and of the honourable Delhi High Court in case of Kabul Chawla 380 ITR 573 and lata Jain 384 ITR 543 as well as several other judicial precedents laying the same principle. 026. The learned departmental representative vehemently opposed argument of the assessee and stated that ITA No. 2089, 709 to 713 & 718 Mum/2023 A.Y. 2010-11, 14-15, 11-12, 12-13, 13-14, 15-16, 16-17 Mohan Thakurdas Guranani a) there was a balance s…

Mohan Thakurdas Gurnani, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 711/MUM/2021[2012-13]Status: DisposedITAT Mumbai17 Nov 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…y relied on judicial precedents including of the honourable jurisdictional High Court in CIT versus continental warehouse Corporation (2015) 374 ITR 645, Murli Agro products Ltd 49 taxmann.com 172 and of the honourable Delhi High Court in case of Kabul Chawla 380 ITR 573 and lata Jain 384 ITR 543 as well as several other judicial precedents laying the same principle. 026. The learned departmental representative vehemently opposed argument of the assessee and stated that ITA No. 2089, 709 to 713 & 718 Mum/2023 A.Y. 2010-11, 14-15, 11-12, 12-13, 13-14, 15-16, 16-17 Mohan Thakurdas Guranani a) there was a balance s…

Mohan Thakurdas Gurnani, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 710/MUM/2021[2011-12]Status: DisposedITAT Mumbai17 Nov 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…y relied on judicial precedents including of the honourable jurisdictional High Court in CIT versus continental warehouse Corporation (2015) 374 ITR 645, Murli Agro products Ltd 49 taxmann.com 172 and of the honourable Delhi High Court in case of Kabul Chawla 380 ITR 573 and lata Jain 384 ITR 543 as well as several other judicial precedents laying the same principle. 026. The learned departmental representative vehemently opposed argument of the assessee and stated that ITA No. 2089, 709 to 713 & 718 Mum/2023 A.Y. 2010-11, 14-15, 11-12, 12-13, 13-14, 15-16, 16-17 Mohan Thakurdas Guranani a) there was a balance s…

Mohan Thakurdas Gurnani, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 709/MUM/2021[2014-15]Status: DisposedITAT Mumbai17 Nov 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…y relied on judicial precedents including of the honourable jurisdictional High Court in CIT versus continental warehouse Corporation (2015) 374 ITR 645, Murli Agro products Ltd 49 taxmann.com 172 and of the honourable Delhi High Court in case of Kabul Chawla 380 ITR 573 and lata Jain 384 ITR 543 as well as several other judicial precedents laying the same principle. 026. The learned departmental representative vehemently opposed argument of the assessee and stated that ITA No. 2089, 709 to 713 & 718 Mum/2023 A.Y. 2010-11, 14-15, 11-12, 12-13, 13-14, 15-16, 16-17 Mohan Thakurdas Guranani a) there was a balance s…

Mohan Gurnani, Navi Mumbai vs. DCIT Central Cirle - 5(2), Mumbai

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

ITA 2089/MUM/2021[2010-11]Status: DisposedITAT Mumbai17 Nov 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Pradip Kapasi CAFor Respondent: Shri Mahesh Akhade CIT DR
Section 10Section 132Section 139Section 143Section 153A

…y relied on judicial precedents including of the honourable jurisdictional High Court in CIT versus continental warehouse Corporation (2015) 374 ITR 645, Murli Agro products Ltd 49 taxmann.com 172 and of the honourable Delhi High Court in case of Kabul Chawla 380 ITR 573 and lata Jain 384 ITR 543 as well as several other judicial precedents laying the same principle. 026. The learned departmental representative vehemently opposed argument of the assessee and stated that ITA No. 2089, 709 to 713 & 718 Mum/2023 A.Y. 2010-11, 14-15, 11-12, 12-13, 13-14, 15-16, 16-17 Mohan Thakurdas Guranani a) there was a balance s…

ACIT, Central Circle-2, New Delhi vs. R.V.Buildtech & Amusement P.Ltd, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 4889/DEL/2017[2013-14]Status: DisposedITAT Delhi17 Nov 2023AY 2013-14

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2013-14 Acit, Vs. R.V. Buildtech & Central Circle-2 Amusement P. Ltd., Room No. 363 Sector-10, Metro Walk, 3Rd Floor, E-2, Near Rithala Metro Station, Ara Centre, Rohini, Jhandewalan Extn. New Delhi- 110 085 New Delhi – 110 055 Pan Aafcr87733B (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Ms. Monika Dhami, CIT-DR
Section 132Section 142(1)Section 143(2)Section 153ASection 68Section 69C

…nt under section 153A. There are umpteen number of decisions in support of the above proposition. We may refer the following:- (i) Kabul Chawla vs. ACIT (2014) 50 taxmann.com 238 (Delhi-Trib) affirmed by Hon’ble Delhi High Court in CIT vs. Kabul Chawla (2016) 380 ITR 573 (Del) (ii) Pr. CIT vs. Ms. Lata Jain (2016) 384 ITR 543 (Del) (iii) Pr. CIT v. Vikas Gutgutia (2017) 396 ITR 691 (Del) 8 Pr. CIT vs. Meeta Gutgutia (2017) 248 Taxman 384 (Del) (SLP dismissed in PCIT vs. Meeta Gutgutia (2018) 257 Taxman 441 (SC)) (v) PCIT vs. Ramesh Bhai Jivraj Desai (2020) 275 Taxman 522 (Guj) (vi) Smt. Jami Nirmala vs. PR. CIT…

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

Appeals of the Revenue are dismissed

ITA 833/DEL/2022[2011-12]Status: DisposedITAT Delhi09 Nov 2023AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediasl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2011-12 Dcit Sumit Mittal Circle – 20 A-23/01, Lawrence Road, Delhi Industrial Area, North West Delhi, Delhi-110 035 2. Co No.9/Del/2023 -Do- Sumit Mittal Dcit (In Ita No.833/Del/2022) Circle – 20 (Pan : Aegpm 9069 R) Delhi 3. -Do- Dcit Kailash Mittal Circle – 20 A-23/01, Lawrence Road, Delhi Industrial Area, North West Delhi, Delhi-110 035 4. Co No.10/Del/2023 -Do- Kailash Mittal Dcit (In Ita No.831/Del/2022) Circle – 20 (Pan : Aaipm 8100 H) Delhi 5. -Do- Dcit Aanshika Mittal Circle – 20 A-23/01, Lawrence Road, Delhi Industrial Area, North West, New Delhi -110 035 (Pan : Adupa 7586 J) Assessee By Shri Shri Anmol Sinha, Adv. Revenue By Shri H. K. Choudhary, Cit-D.R. Date Of Hearing: 26.09.2023 Date Of Pronouncement: 09.11.2023 O R D E R

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

…reme Court in the case of Pr. CIT vs. Abhisar Builwell (Pvt.) Ltd. (2023) 454 ITR 212(SC), on first principles, has endorsed the interpretation of s. 153A in the lead Judgment rendered by the Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla (2016) 380 ITR 573(Del) and plethora of other judicial precedents thereafter by different Courts that in case where the assessment of an assessment year stood concluded at the time of search and remains unabated, the additions and disallowances are permissible in s. 153A proceedings only qua incriminating material found in the course of search. In the instant case,…

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

Appeals of the Revenue are dismissed

ITA 831/DEL/2022[2011-12]Status: DisposedITAT Delhi09 Nov 2023AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediasl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2011-12 Dcit Sumit Mittal Circle – 20 A-23/01, Lawrence Road, Delhi Industrial Area, North West Delhi, Delhi-110 035 2. Co No.9/Del/2023 -Do- Sumit Mittal Dcit (In Ita No.833/Del/2022) Circle – 20 (Pan : Aegpm 9069 R) Delhi 3. -Do- Dcit Kailash Mittal Circle – 20 A-23/01, Lawrence Road, Delhi Industrial Area, North West Delhi, Delhi-110 035 4. Co No.10/Del/2023 -Do- Kailash Mittal Dcit (In Ita No.831/Del/2022) Circle – 20 (Pan : Aaipm 8100 H) Delhi 5. -Do- Dcit Aanshika Mittal Circle – 20 A-23/01, Lawrence Road, Delhi Industrial Area, North West, New Delhi -110 035 (Pan : Adupa 7586 J) Assessee By Shri Shri Anmol Sinha, Adv. Revenue By Shri H. K. Choudhary, Cit-D.R. Date Of Hearing: 26.09.2023 Date Of Pronouncement: 09.11.2023 O R D E R

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

…reme Court in the case of Pr. CIT vs. Abhisar Builwell (Pvt.) Ltd. (2023) 454 ITR 212(SC), on first principles, has endorsed the interpretation of s. 153A in the lead Judgment rendered by the Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla (2016) 380 ITR 573(Del) and plethora of other judicial precedents thereafter by different Courts that in case where the assessment of an assessment year stood concluded at the time of search and remains unabated, the additions and disallowances are permissible in s. 153A proceedings only qua incriminating material found in the course of search. In the instant case,…

DCIT Circle-20, Delhi vs. Aanshika Mittal, Delhi

Appeals of the Revenue are dismissed

ITA 828/DEL/2022[2011-12]Status: DisposedITAT Delhi09 Nov 2023AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kediasl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2011-12 Dcit Sumit Mittal Circle – 20 A-23/01, Lawrence Road, Delhi Industrial Area, North West Delhi, Delhi-110 035 2. Co No.9/Del/2023 -Do- Sumit Mittal Dcit (In Ita No.833/Del/2022) Circle – 20 (Pan : Aegpm 9069 R) Delhi 3. -Do- Dcit Kailash Mittal Circle – 20 A-23/01, Lawrence Road, Delhi Industrial Area, North West Delhi, Delhi-110 035 4. Co No.10/Del/2023 -Do- Kailash Mittal Dcit (In Ita No.831/Del/2022) Circle – 20 (Pan : Aaipm 8100 H) Delhi 5. -Do- Dcit Aanshika Mittal Circle – 20 A-23/01, Lawrence Road, Delhi Industrial Area, North West, New Delhi -110 035 (Pan : Adupa 7586 J) Assessee By Shri Shri Anmol Sinha, Adv. Revenue By Shri H. K. Choudhary, Cit-D.R. Date Of Hearing: 26.09.2023 Date Of Pronouncement: 09.11.2023 O R D E R

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

…reme Court in the case of Pr. CIT vs. Abhisar Builwell (Pvt.) Ltd. (2023) 454 ITR 212(SC), on first principles, has endorsed the interpretation of s. 153A in the lead Judgment rendered by the Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla (2016) 380 ITR 573(Del) and plethora of other judicial precedents thereafter by different Courts that in case where the assessment of an assessment year stood concluded at the time of search and remains unabated, the additions and disallowances are permissible in s. 153A proceedings only qua incriminating material found in the course of search. In the instant case,…

DCIT, Central Circle Ajmer, Ajmer vs. Puja Synthetics Private Limited, Bhilwara

In the result, the appeal of the Revenue is dismissed

ITA 87/JPR/2023[2009-10]Status: DisposedITAT Jaipur09 Nov 2023AY 2009-10

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mukesh Soni (Adv.)For Respondent: Shri A.S. Nehra (Addl.CIT)
Section 115JSection 153ASection 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 87/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2009-10 DCIT, cuke Puja Synthetics Private Limited Vs. Central Circle, A-4, Bhilwara Textile Market, Pur Road, Bhilwara. Ajmer. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACP 8449 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :Shri Mukesh Soni (Adv.) jktLo dh v…

Priya Mohan Gurnani, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

ITA 719/MUM/2021[2014-15]Status: DisposedITAT Mumbai08 Nov 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

…of any material found during the course of search is invalid. He relied up on plethora of judicial precedents :- i. CIT V Continental Warehousing Corporation [ 2015] 374 ITR 645 [BOM] ii. Murli Agro Products Ltd 49 taxmann.com 172 [ Bom] iii. Kabul Chawla 380 ITR 573 [Delhi] iv. Lata Jain 384 ITR 543 [ Delhi] v. Regency Mahavir Properties 89 Taxman.com 444 {ITAT} {Mum} vi. Jitendra J Mehta 104 taxmann.com 449 [SC] 020. Even on the merits of the addition, he submitted that assessee is owner of three properties out of which two properties were self-occupied. The remaining premises remained vacant and same w…

Priya Mohan Gurnani, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

ITA 717/MUM/2021[2016-17]Status: DisposedITAT Mumbai08 Nov 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

…of any material found during the course of search is invalid. He relied up on plethora of judicial precedents :- i. CIT V Continental Warehousing Corporation [ 2015] 374 ITR 645 [BOM] ii. Murli Agro Products Ltd 49 taxmann.com 172 [ Bom] iii. Kabul Chawla 380 ITR 573 [Delhi] iv. Lata Jain 384 ITR 543 [ Delhi] v. Regency Mahavir Properties 89 Taxman.com 444 {ITAT} {Mum} vi. Jitendra J Mehta 104 taxmann.com 449 [SC] 020. Even on the merits of the addition, he submitted that assessee is owner of three properties out of which two properties were self-occupied. The remaining premises remained vacant and same w…

Priya Mohan Gurnani, Navi Mumbai vs. Cy CIT-CC-5(2), Mumbai

ITA 716/MUM/2021[2011-12]Status: DisposedITAT Mumbai08 Nov 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

…of any material found during the course of search is invalid. He relied up on plethora of judicial precedents :- i. CIT V Continental Warehousing Corporation [ 2015] 374 ITR 645 [BOM] ii. Murli Agro Products Ltd 49 taxmann.com 172 [ Bom] iii. Kabul Chawla 380 ITR 573 [Delhi] iv. Lata Jain 384 ITR 543 [ Delhi] v. Regency Mahavir Properties 89 Taxman.com 444 {ITAT} {Mum} vi. Jitendra J Mehta 104 taxmann.com 449 [SC] 020. Even on the merits of the addition, he submitted that assessee is owner of three properties out of which two properties were self-occupied. The remaining premises remained vacant and same w…

Priya Mohan Gurnani, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

ITA 715/MUM/2021[2010-11]Status: DisposedITAT Mumbai08 Nov 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

…of any material found during the course of search is invalid. He relied up on plethora of judicial precedents :- i. CIT V Continental Warehousing Corporation [ 2015] 374 ITR 645 [BOM] ii. Murli Agro Products Ltd 49 taxmann.com 172 [ Bom] iii. Kabul Chawla 380 ITR 573 [Delhi] iv. Lata Jain 384 ITR 543 [ Delhi] v. Regency Mahavir Properties 89 Taxman.com 444 {ITAT} {Mum} vi. Jitendra J Mehta 104 taxmann.com 449 [SC] 020. Even on the merits of the addition, he submitted that assessee is owner of three properties out of which two properties were self-occupied. The remaining premises remained vacant and same w…

Priya Mohan Gurnanai, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

ITA 708/MUM/2021[2012-13]Status: DisposedITAT Mumbai08 Nov 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

…of any material found during the course of search is invalid. He relied up on plethora of judicial precedents :- i. CIT V Continental Warehousing Corporation [ 2015] 374 ITR 645 [BOM] ii. Murli Agro Products Ltd 49 taxmann.com 172 [ Bom] iii. Kabul Chawla 380 ITR 573 [Delhi] iv. Lata Jain 384 ITR 543 [ Delhi] v. Regency Mahavir Properties 89 Taxman.com 444 {ITAT} {Mum} vi. Jitendra J Mehta 104 taxmann.com 449 [SC] 020. Even on the merits of the addition, he submitted that assessee is owner of three properties out of which two properties were self-occupied. The remaining premises remained vacant and same w…

Priya Mohan Gurnanai, Navi Mumbai vs. Dy CIT -CC-5(2), Mumbai

ITA 707/MUM/2021[2015-16]Status: DisposedITAT Mumbai08 Nov 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

Section 10Section 132Section 139Section 143(3)Section 153ASection 68

…of any material found during the course of search is invalid. He relied up on plethora of judicial precedents :- i. CIT V Continental Warehousing Corporation [ 2015] 374 ITR 645 [BOM] ii. Murli Agro Products Ltd 49 taxmann.com 172 [ Bom] iii. Kabul Chawla 380 ITR 573 [Delhi] iv. Lata Jain 384 ITR 543 [ Delhi] v. Regency Mahavir Properties 89 Taxman.com 444 {ITAT} {Mum} vi. Jitendra J Mehta 104 taxmann.com 449 [SC] 020. Even on the merits of the addition, he submitted that assessee is owner of three properties out of which two properties were self-occupied. The remaining premises remained vacant and same w…

DCIT, Central Circle-30, New Delhi vs. Naveen Madan, New Delhi

In the result, the appeal of the assessee is allowed

ITA 319/DEL/2020[2011-12]Status: HeardITAT Delhi08 Nov 2023AY 2011-12

Bench: DR. B.R.R. KUMAR (Accountant Member), SHRI YOGESH KUMAR US (Judicial Member)

Section 153A

…n the absence of incriminating material has now been settled. Naveen Madan 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,  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 Steels Pvt. Ltd., dated 10.10.2018 etc. 5. The Hon’ble Delhi High Court in the…

The Pr. Commissioner of Income Tax -Central -1 vs. Shri Gautam Bhalla

ITA/47/2020HC Delhi07 Nov 2023

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

Section 143(3)Section 147Section 148Section 153A

…ITA 46/2020 & ITA 47/2020 Page 1 of 7 $~4 & 5 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 07.11.2023 + ITA 46/2020 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 ..... Appellant Through: Mr Aseem Chawla, Sr Standing Counsel with Ms Pratishtha Chaudhary and Mr Aditya Gupta, Advs. versus SHRI GAUTAM BHALLA ..... Respondent Through: Mr C S Aggarwal, Sr Adv. with Mr Ravi Pratap Mall and Mr Uma Shankar, Advs. + ITA 47/2020 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 ..... Appellant Thro…

The Pr. Commissioner of Income Tax -Central -1 vs. Shri Gautam Bhalla

ITA/46/2020HC Delhi07 Nov 2023

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

Section 143(3)Section 147Section 148Section 153A

…ITA 46/2020 & ITA 47/2020 Page 1 of 7 $~4 & 5 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 07.11.2023 + ITA 46/2020 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 ..... Appellant Through: Mr Aseem Chawla, Sr Standing Counsel with Ms Pratishtha Chaudhary and Mr Aditya Gupta, Advs. versus SHRI GAUTAM BHALLA ..... Respondent Through: Mr C S Aggarwal, Sr Adv. with Mr Ravi Pratap Mall and Mr Uma Shankar, Advs. + ITA 47/2020 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 ..... Appellant Thro…