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 367,515 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. Aakriti Hotels Pvt. Ltd

ITA - 605 / 2023HC Delhi03 Nov 2023

…pears on behalf of appellant/revenue, says that since no incriminating material was found in the AYs in issue, the decision rendered by the Tribunal would have to be sustained, having regard to the judgment of the coordinate bench in CIT vs. Kabul Chawla, 380 ITR 573, which has been affirmed by the Supreme Court in Principal Commissioner of Income Tax vs. Abhisar Buildwell, 2023 SCC OnLine SC 481. 8. Accordingly, the above-captioned appeals are closed, as no substantial question of arises for our consideration. 9. Parties will act based on the digitally signed copy of the order. RAJIV SHAKDHER, J G…

Pr. Commissioner of Income Tax -Central -1 vs. Aakriti Hotels Pvt. Ltd

ITA - 604 / 2023HC Delhi03 Nov 2023

…pears on behalf of appellant/revenue, says that since no incriminating material was found in the AYs in issue, the decision rendered by the Tribunal would have to be sustained, having regard to the judgment of the coordinate bench in CIT vs. Kabul Chawla, 380 ITR 573, which has been affirmed by the Supreme Court in Principal Commissioner of Income Tax vs. Abhisar Buildwell, 2023 SCC OnLine SC 481. 8. Accordingly, the above-captioned appeals are closed, as no substantial question of arises for our consideration. 9. Parties will act based on the digitally signed copy of the order. RAJIV SHAKDHER, J G…

Principal Commissioner of Income Tax (Central) - 2 vs. M/S Victory Apartments Pvt. Ltd

The appeals are disposed of, in the aforesaid terms

ITA/1170/2017HC Delhi01 Nov 2023

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

Section 132Section 153C

…the assessees under Section 153C of the Act were not valid in the eyes of law, was the correct view. 9.1 We may note that the Tribunal in this behalf relied upon the judgment rendered by the coordinate bench of this court in PCIT v. Kabul Chawla, [2016] 380 ITR 573 (Delhi). The said judgment has been affirmed by the Supreme Court in Principal Commissioner of Income Tax vs. Abhisar Buildwell Pvt. Ltd., [2023] 454 ITR 212 (SC). 10. Thus, having regard to the aforesaid position, according to us, the question of law as framed in the above-captioned appeals will have to be answered against the appellant…

Principal Commissioner of Income Tax (Central) - 2 vs. M/S Victory Dwellings Pvt. Ltd

The appeals are disposed of, in the aforesaid terms

ITA/1194/2017HC Delhi01 Nov 2023

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

Section 132Section 153C

…the assessees under Section 153C of the Act were not valid in the eyes of law, was the correct view. 9.1 We may note that the Tribunal in this behalf relied upon the judgment rendered by the coordinate bench of this court in PCIT v. Kabul Chawla, [2016] 380 ITR 573 (Delhi). The said judgment has been affirmed by the Supreme Court in Principal Commissioner of Income Tax vs. Abhisar Buildwell Pvt. Ltd., [2023] 454 ITR 212 (SC). 10. Thus, having regard to the aforesaid position, according to us, the question of law as framed in the above-captioned appeals will have to be answered against the appellant…

Principal Commissioner of Income Tax (Central) - 2 vs. M/S Victory Apartments Pvt. Ltd

The appeals are disposed of, in the aforesaid terms

ITA/1167/2017HC Delhi01 Nov 2023

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

Section 132Section 153C

…the assessees under Section 153C of the Act were not valid in the eyes of law, was the correct view. 9.1 We may note that the Tribunal in this behalf relied upon the judgment rendered by the coordinate bench of this court in PCIT v. Kabul Chawla, [2016] 380 ITR 573 (Delhi). The said judgment has been affirmed by the Supreme Court in Principal Commissioner of Income Tax vs. Abhisar Buildwell Pvt. Ltd., [2023] 454 ITR 212 (SC). 10. Thus, having regard to the aforesaid position, according to us, the question of law as framed in the above-captioned appeals will have to be answered against the appellant…

M/S. Riya Real Estates Pvt. Ltd., Mumbai vs. Assistant Commissioner of Income Tax, Central Circle-2, Raipur

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

ITA 108/RPR/2021[2013-14]Status: DisposedITAT Raipur01 Nov 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / It(Ss) A No. 01/Rpr/2018 "नधा"रण वष" / Assessment Year : 2012-13 M/S. Riya Real Estates Private Limited 308, 3Rd Floor, Ceejay House, Dr. A.B. Road, Worli, Mumbai (Mh)-400 018 Pan : Aadcr8769B .......अपीलाथ" / Appellant बनाम / V/S. The Asst. Commissioner Of Income Tax, Central Circle-Ii, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Smt. Ila M Parmar, CIT-DR
Section 132Section 143(3)Section 153ASection 153A(1)Section 153DSection 250Section 56(2)(viia)

…m. HC) (iv) CIT Vs. Gurindar Singh Bawa (2016) 386 ITR 483 (Bom. HC) 16 M/s. Riya Real Estates Private Limited Vs. ACIT, CC-II, Raipur (C.G) IT(SS) A No. 01/RPR/2018 (v) Pr. CIT Vs. Meeta Gutgutia (2017) 395 ITR 526 (Del. HC) (vi) CIT Vs. Kabul Chawla (2016) 380 ITR 573 (Del. HC) (vii) Pr. CIT Vs. Shiv Kumar Agrawal (2022) 6 NYPCTR 855 (Del. HC) (viii) Pr. CIT Vs. Alchemist Capital Ltd. (2022) 6 NYPCTR 951 (Del. HC) (ix) DCIT Vs. Mahavir Ashok Enterprise (P) Ltd. (2022) 36 NYPTTJ 1081 (ITAT, Raipur) (x) Vodafone Idea Ltd. Vs. ACIT (2020) 424 ITR 664 (SC) (xi) Pr. CIT Vs. Kimberly Clerk Lever Pvt. Ltd. (2023) 45…

Pr. Commissioner of Income Tax (Central)-2 vs. Electrical and Electronics India Ltd

ITA/598/2023HC Delhi31 Oct 2023

Bench: The Tribunal Was Whether Digitally Signed By:Vaishali Chauhan Signing Date:17.11.2023 18:09:12 Signature Not Verified

Section 69

…ITA 598/2023 Page 1 of 3 $~32 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 31.10.2023 + ITA 598/2023 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2. Appellant Through: Mr Sanjay Kumar, Sr Standing Counsel with Ms Hemlata Rawat and Ms Easha Kadian, Standing Counsel. versus ELECTRICAL AND ELECTRONICS INDIA LTD. ..... Respondent Through: Mr Salil Aggarwal, Sr Adv. with Mr Mahir Aggarwal, Adv. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUSTICE GIRISH KATHPALIA [Physical Hearing/Hybrid Hearing (as per r…

Pr. Commissioner of Income Tax (Central)-2 vs. Electrical and Electronic India Ltd

ITA - 595 / 2023HC Delhi30 Oct 2023

Bench: The Tribunal Was Whether The Cit(A) Had Erred On Facts & In Law In Deleting The Addition Made Under Section 69 Of The Income Tax Act, 1961 [In Short, “Act”], On Account Of Digitally Signed By:Atul Jain Signing Date:16.11.2023 21:13:31 Signature Not Verified

Section 69

…ITA No.595/2023 Page 1 of 3 $~15 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 30.10.2023 + ITA 595/2023 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr Sanjay Kumar, Sr Standing Counsel with Ms Hemlata Rawat and Ms Easha Kadian, Standing Counsel. versus ELECTRICAL AND ELECTRONIC INDIA LTD. ..... Respondent Through: Mr Salil Aggarwal, Sr Adv. with Mr Mahir Aggarwal, Adv. CORAM: HON'BLE MR. J…

Kanishk Gupta, Hyderabad vs. Assistant Commissioner of Income Tax, Central Circle-3(1), Hyderabad

In the result, the appeal of assessee is allowed

ITA 34/HYD/2022[2012-13]Status: DisposedITAT Hyderabad30 Oct 2023AY 2012-13

Bench: Shri R.K. Panda & Shri Laliet Kumarआ.अपी.सं / Ita No.34/Hyd/2022 (निर्धारण वर्ा / Assessment Year: 2012-13)

For Appellant: Shri Narahari BiswalFor Respondent: Ms. TH Vijaya Lakshmi
Section 10(38)Section 132Section 143(3)Section 148Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice President AND Shri Laliet Kumar, Judicial Member आ.अपी.सं / ITA No.34/Hyd/2022 (निर्धारण वर्ा / Assessment Year: 2012-13) Kanishk Gupta, ACIT, Central Circle – Vs. R/o.Hyderabad. 3(1), Hyderabad. PAN : AIPPK9057L अपीलधर्थी / Assessee प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri Narahari Biswal, Advocate. रधजस्‍व द्वधरध/Revenue by: Ms. TH Vijaya Lakshmi, CIT.DR सुिवधई की तधरीख/Date of hearing: 27.09.2023 घोर्णध की तधरीख/Pronouncement on: 30.10.2023 O R D E R PER LALIET KUMAR, J.M. This appeal i…

ACIT Central -2, Bhopal vs. Shri Naresh Tharani, Bhopal

In the result, the appeals of revenue are dismissed and COs of the assessee are partly allowed for statistical purposes

ITA 113/IND/2021[2015-16]Status: DisposedITAT Indore30 Oct 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.108/Ind/2021 & Acit Central-2 Shri Naresh Tharani Bhopal E-2/149, Arera Colony Vs. Bhopal (Appellant / Revenue) (Assessee) Pan: Aampt6514G

Section 153C

…refore, the addition made by the AO without any incriminating material is beyond the scope of proceedings u/s 153C. He has relied upon the various decisions as under: 1.CIT vs Continental Warehousing Corporation 58 taxmann.com 78 (Bom.) 2.CIT vs Kabul Chawla 380 ITR 573 (Del.) 3.CIT vs Lata Jain 384 ITR 543 (Del.) 4.Gahoi Dal Mills 117 Taxmann.com 117 MP 117 (SC) 5.Abhisar Buildwell P Ltd. [2017] 149 taxmann.com 399 (SC) 4.1. Ld. AR has further submitted that the assesse is in the business of brokerage of real estate transaction and working as an agent between buyers and sellers of properties. In this line of b…

Agr Steel Strips Pvt Ltd, New Delhi vs. DCIT Central Circle-II, Faridabad

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

ITA 1090/DEL/2020[2007-08]Status: DisposedITAT Delhi27 Oct 2023AY 2007-08

Bench: Shri N.K. Billaiya & Shri Kul Bharat

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Zafarul Haque Tanweer, CIT-DR
Section 132Section 132ASection 143(1)(a)Section 153A

…2015 has considered the issue of purchases made from M/s GGL Steel and Strips Pvt Ltd and deleted the entire addition based upon the statement of Shri Sahil Sharma drawing support from the decision of the Hon'ble Delhi High Court in the case of Kabul Chawla 380 ITR 573. 7. Now this issue has attained finality by the decision of the Hon'ble Supreme Court in the case of Abhisar Buildwell [supra] wherein the Hon'ble Supreme Court has held as under: “In view of the above and for the reasons stated above, it is concluded as under: i) that in case of search under Section 132 or requisition under Section 132A, the…

Assistant Commissioner of Income Tax, Central Circle-3(1), Hyderabad vs. Virender Kumar Gupta, Hyderabad

In the result, all the appeals are allowed

ITA 47/HYD/2022[2012-13]Status: DisposedITAT Hyderabad18 Oct 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ष अपीलार्थीर्थी / प्रत्‍यर्थी / / Ita No. / A.Y. Appellant Respondent Narender Kumar Gupta, Assistant 45/Hyd/2022 2012-13 Hyderabad Commissioner Of [Pan: Aezpg9653A] Income Tax, 46/Hyd/2022 2013-14 Central Circle-3(1), Virender Kumar Gupta, Hyderabad 47/Hyd/2022 2012-13 Hyderabad [Pan: Aaspg1887D]

For Appellant: Shri K.C. Devdas, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 10(38)Section 132Section 143Section 143(3)Section 153ASection 68

…rial relevant to the matter on the issue pertaining to these assessment years and since no assessment was pending for these assessment years as on the date of search in terms of the decision of the Hon'ble Delhi High Court in the case of CIT vs. Kabul Chawla, 380 ITR 573 / (2015) 61 taxmann.com 412 (Delhi), no interference could be made with the concluded assessment, while making assessment under section 153A of the Act. 6. Learned CIT(A) did not agree with the contentions raised by the assessees and recorded that the execution of warrant makes it obligatory on the part of the learned Assessing Officer to initia…

Narender Kumar Gupta, Hyderabad vs. Assisstant Commissioner of Income Tax, Central Circle-3(1), Hyderabad

In the result, all the appeals are allowed

ITA 46/HYD/2022[2013-14]Status: DisposedITAT Hyderabad18 Oct 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ष अपीलार्थीर्थी / प्रत्‍यर्थी / / Ita No. / A.Y. Appellant Respondent Narender Kumar Gupta, Assistant 45/Hyd/2022 2012-13 Hyderabad Commissioner Of [Pan: Aezpg9653A] Income Tax, 46/Hyd/2022 2013-14 Central Circle-3(1), Virender Kumar Gupta, Hyderabad 47/Hyd/2022 2012-13 Hyderabad [Pan: Aaspg1887D]

For Appellant: Shri K.C. Devdas, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 10(38)Section 132Section 143Section 143(3)Section 153ASection 68

…rial relevant to the matter on the issue pertaining to these assessment years and since no assessment was pending for these assessment years as on the date of search in terms of the decision of the Hon'ble Delhi High Court in the case of CIT vs. Kabul Chawla, 380 ITR 573 / (2015) 61 taxmann.com 412 (Delhi), no interference could be made with the concluded assessment, while making assessment under section 153A of the Act. 6. Learned CIT(A) did not agree with the contentions raised by the assessees and recorded that the execution of warrant makes it obligatory on the part of the learned Assessing Officer to initia…

Narender Kumar Gupta, Hyderabad vs. Assistant Commissioner of Income Tax, Central Circle-3(1), Hyderabad

In the result, all the appeals are allowed

ITA 45/HYD/2022[2012-13]Status: DisposedITAT Hyderabad18 Oct 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ष अपीलार्थीर्थी / प्रत्‍यर्थी / / Ita No. / A.Y. Appellant Respondent Narender Kumar Gupta, Assistant 45/Hyd/2022 2012-13 Hyderabad Commissioner Of [Pan: Aezpg9653A] Income Tax, 46/Hyd/2022 2013-14 Central Circle-3(1), Virender Kumar Gupta, Hyderabad 47/Hyd/2022 2012-13 Hyderabad [Pan: Aaspg1887D]

For Appellant: Shri K.C. Devdas, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 10(38)Section 132Section 143Section 143(3)Section 153ASection 68

…rial relevant to the matter on the issue pertaining to these assessment years and since no assessment was pending for these assessment years as on the date of search in terms of the decision of the Hon'ble Delhi High Court in the case of CIT vs. Kabul Chawla, 380 ITR 573 / (2015) 61 taxmann.com 412 (Delhi), no interference could be made with the concluded assessment, while making assessment under section 153A of the Act. 6. Learned CIT(A) did not agree with the contentions raised by the assessees and recorded that the execution of warrant makes it obligatory on the part of the learned Assessing Officer to initia…

DCIT Central Circle-8, New Delhi vs. Sms Packers Pvt Ltd, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1515/DEL/2020[2015-16]Status: DisposedITAT Delhi18 Oct 2023AY 2015-16

Bench: Shri C.M. Garg & Dr. B. R. R. Kumardcit, Vs. M/S. Sms Packers Pvt. Ltd, Central Circle-8, 13A/24, Wea, Chana New Delhi Market, Karol Bagh, New Delhi (Appellant) (Respondent) Pan: Aalcs2611M Assessee By : Shri Nippur Mittal, Ca Revenue By: Shri. H. K. Chaudhary, Cit Dr Date Of Hearing 12/10/2023 Date Of Pronouncement 18/10/2023

For Appellant: Shri Nippur Mittal, CAFor Respondent: Shri. H. K. Chaudhary, CIT DR
Section 153ASection 68

…e appellant since no incriminating material was unearthed during course of search and the assessment of the appellant stood completed on the date of search in view of following judgements: (1) Hon'ble Delhi High Court in the case of CIT vs Kabul Chawla [2016] 380 ITR 573 (Delhi) held that completed assessments can be interfered with by Assessing Officer while making assessment under section 153A only on basis of some incriminating material unearthed during course of search which was not produced or not already disclosed or made known in course of original assessment. Operative part of the judgment is reproduced b…

ACIT, Central Circle-3(1), Hyderabad vs. Virender Kumar Gupta, Hyderabad

In the result, the appeal of the assessee in ITA

ITA 508/HYD/2022[2013-14]Status: DisposedITAT Hyderabad17 Oct 2023AY 2013-14

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarassessment Year: 2012-13 Sri Jitender Kumar Gupta Vs. A.C.I.T Hyderabad Central Circle 3(1) Hyderabad (Appellant) (Respondent) Pan:Aappg6606B Assessment Year: 2013-14 Sri Virender Kumar Gupta Vs. A.C.I.T Hyderabad Central Circle 3(1) Hyderabad (Appellant) (Respondent) Pan:Aaspg1887D Assessee By: Shri K.C. Devdas, Ca Revenue By: Smt. T.H. Vijaya Lakshmi, Cit(Dr) Date Of Hearing: 25/09/2023 Date Of Pronouncement: 17/10/2023 Order Per Laliet Kumar, J.M These Are The Two Connected Appeals Filed By The Respective Assessees Are Directed Against The Common Order Dated 27.07.2022 Of The Learned Cit (A)-11, Hyderabad Relating To A.Ys. 2012-13 & 2013-14 Respectively. Since Identical Grounds Have Been Taken By The Assessees In Both These Appeals, Therefore, For Page 1 Of 23

For Appellant: Shri K.C. Devdas, CaFor Respondent: Smt. T.H. Vijaya Lakshmi, CIT(DR)
Section 10(38)Section 132Section 143(2)Section 153ASection 271(1)(c)Section 68

…ITA Nos 507 and 508 of 2022 Jitender Kumar Gupta & Virender Kumar Gupta आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member Assessment Year: 2012-13 Sri Jitender Kumar Gupta Vs. A.C.I.T Hyderabad Central Circle 3(1) Hyderabad (Appellant) (Respondent) PAN:AAPPG6606B Assessment Year: 2013-14 Sri Virender Kumar Gupta Vs. A.C.I.T Hyderabad Central Circle 3(1) Hyderabad (Appellant) (Respondent) PAN:AASPG1887D Assessee by: Shri K.C. Devdas, Ca Revenue by: Smt. T.H. Vijaya Lakshmi, CIT(DR)…

Jitender Kumar Gupta, Hyderabad vs. ACIT, Central Circle-3(1), Hyderabad

In the result, the appeal of the assessee in ITA

ITA 507/HYD/2022[2012-13]Status: DisposedITAT Hyderabad17 Oct 2023AY 2012-13

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarassessment Year: 2012-13 Sri Jitender Kumar Gupta Vs. A.C.I.T Hyderabad Central Circle 3(1) Hyderabad (Appellant) (Respondent) Pan:Aappg6606B Assessment Year: 2013-14 Sri Virender Kumar Gupta Vs. A.C.I.T Hyderabad Central Circle 3(1) Hyderabad (Appellant) (Respondent) Pan:Aaspg1887D Assessee By: Shri K.C. Devdas, Ca Revenue By: Smt. T.H. Vijaya Lakshmi, Cit(Dr) Date Of Hearing: 25/09/2023 Date Of Pronouncement: 17/10/2023 Order Per Laliet Kumar, J.M These Are The Two Connected Appeals Filed By The Respective Assessees Are Directed Against The Common Order Dated 27.07.2022 Of The Learned Cit (A)-11, Hyderabad Relating To A.Ys. 2012-13 & 2013-14 Respectively. Since Identical Grounds Have Been Taken By The Assessees In Both These Appeals, Therefore, For Page 1 Of 23

For Appellant: Shri K.C. Devdas, CaFor Respondent: Smt. T.H. Vijaya Lakshmi, CIT(DR)
Section 10(38)Section 132Section 143(2)Section 153ASection 271(1)(c)Section 68

…ITA Nos 507 and 508 of 2022 Jitender Kumar Gupta & Virender Kumar Gupta आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member Assessment Year: 2012-13 Sri Jitender Kumar Gupta Vs. A.C.I.T Hyderabad Central Circle 3(1) Hyderabad (Appellant) (Respondent) PAN:AAPPG6606B Assessment Year: 2013-14 Sri Virender Kumar Gupta Vs. A.C.I.T Hyderabad Central Circle 3(1) Hyderabad (Appellant) (Respondent) PAN:AASPG1887D Assessee by: Shri K.C. Devdas, Ca Revenue by: Smt. T.H. Vijaya Lakshmi, CIT(DR)…

ACIT, Central Circle-5, New Delhi vs. N.M.Industries P.Ltd, Delhi

In the result, the appeals of the Revenue are dismissed and the COs of the assessee are also dismissed

ITA 1262/DEL/2018[2012-13]Status: DisposedITAT Delhi17 Oct 2023AY 2012-13

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. C. S. Anand, CAFor Respondent: Sh. Subhra J. Chakraborty, CIT-DR
Section 153ASection 68

…ant in November 2011, means prior to 01.01.2012. The assessment proceedings for A.Y. 2012-13 were not pending on 30.09.2013 and thus were not abated. 13. On these given facts, reliance is being placed on the following case laws:  CIT v. Kabul Chawla (2016] 380 ITR 573  Cargo Global Logistics Limited Vs. DCIT 18 ITR 106  ACIT vs. Vinita Chaurasia in ITA No. 5957/DEL/2015 dated 05.10.2018  ACIT vs. M/s. Moolchand Steels Pvt. Ltd. in ITA No. 2544/DEL/2015 dated 10.10.2018 etc. 14. The Hon’ble Delhi High Court in the case of CIT Vs. Kabul Chawla (supra) held as under: “vii. Completed assessments can be interf…

The Pr. Commissioner of Income Tax-2 vs. M/s.ZENOTECH Laboratories Limited

ITTA/311/2022HC Telangana16 Oct 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Principal Commissioner of Income Tax vs. Sri Nama Nageshwar Rao

ITTA/23/2021HC Telangana09 Oct 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY