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.

How many judgments cite CIT v. Kabul Chawla?

3,235 judgments on BharatTax cite CIT v. Kabul Chawla (380 ITR 573), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. Kabul Chawla come up under?

It is most often cited in judgments turning on Section 153A, Section 132, Section 143(3), Section 147, Section 148, Section 153C.

CIT v. Kabul Chawla (380 ITR 573)

Shashi Sharma, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

In the result, the appeal of the assessee is allowed

ITA 1841/DEL/2022[2016-17]Status: DisposedITAT Delhi06 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 1841/Del/2022 : Asstt. Year : 2016-17 Shashi Sharma, Vs Dcit, Ka-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (Appellant) (Respondent) Pan No. Ageps6394R

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT DR

Section 132Section 133(6)Section 139(1)Section 142(1)Section 143(2)Section 153ASection 234ASection 271(1)(c)Section 68

…additions made has no relation with the seized material. 7. On this issue, we have been guided by the established judgments of Hon’ble Jurisdictional High Court. 4 Shashi Sharma 8. 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., ITA No. 2544/DEL/2015 dated 10.10.2018 etc. 9. The Hon’ble De…

The Pr. Commissioner of Income Tax - Central -3 vs. Sidhi Vinayak Aromatics Pvt. Ltd

ITA/251/2019HC Delhi04 Oct 2023

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

Section 132Section 153C

…support of its conclusion that additions made were unsustainable in view what is adverted to hereinabove, the Tribunal, inter alia, relied upon the judgment rendered by a coordinate bench of this Court in Commissioner of Income Tax vs. Kabul Chawla (2016) 380 ITR 573 (Del.) 5. Mr Shlok Chandra, learned senior standing counsel, who appears on behalf of the appellant/revenue, does not dispute the fact that no incriminating material was found pursuant to the search carried out under Section 132 of the Income Tax Act, 1961 [in short, “Act”] against the Surya Vinayak Group, which included the respondent/ass…

Smt. Reddy Sangeetha, Bengaluru vs. Deputy Commissioner of Income-Tax, Central Circle-1(3), Bengaluru

In the result, the assessee’s appeal in ITA

ITA 1110/BANG/2022[2013-14]Status: DisposedITAT Bangalore29 Sept 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Shri Veera Raghavan, D.R

Section 132Section 132(1)Section 143(2)Section 143(3)Section 153ASection 68

….3 in ITA Nos.380/2018, 383/2018 to 385/2018 does not arise for our consideration since the same are not pressed by the Revenue. Appeals stand disposed of accordingly.” 4.1 Same view was taken by the Hon’ble Delhi High Court in case of CIT Vs. Kabul Chawla (380 ITR 573) (Del.). Even Hon’ble Supreme Court in case of Principal CIT Vs. Abhisar Buildwell Pvt. Ltd. (116 CCH 307) (SC) has reiterated the same proposition as follows: “14. In view of the above and for the reasons stated ab e, it is concluded as under: i) that in case of search under Section 132 or requisition under Section 132A, the AO assumes the juri…

Smt. Reddy Sangeetha, Bengaluru vs. Deputy Commissioner of Income-Tax, Central Circle-1(3), Bengaluru

In the result, the assessee’s appeal in ITA

ITA 1109/BANG/2022[2010-11]Status: DisposedITAT Bangalore29 Sept 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Shri Veera Raghavan, D.R

Section 132Section 132(1)Section 143(2)Section 143(3)Section 153ASection 68

….3 in ITA Nos.380/2018, 383/2018 to 385/2018 does not arise for our consideration since the same are not pressed by the Revenue. Appeals stand disposed of accordingly.” 4.1 Same view was taken by the Hon’ble Delhi High Court in case of CIT Vs. Kabul Chawla (380 ITR 573) (Del.). Even Hon’ble Supreme Court in case of Principal CIT Vs. Abhisar Buildwell Pvt. Ltd. (116 CCH 307) (SC) has reiterated the same proposition as follows: “14. In view of the above and for the reasons stated ab e, it is concluded as under: i) that in case of search under Section 132 or requisition under Section 132A, the AO assumes the juri…

Smt. Reddy Sangeetha, Bengaluru vs. Deputy Commissioner of Income-Tax, Central Circle-1(3), Bengaluru

In the result, the assessee’s appeal in ITA

ITA 1108/BANG/2022[2009-10]Status: DisposedITAT Bangalore29 Sept 2023AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Shri Veera Raghavan, D.R

Section 132Section 132(1)Section 143(2)Section 143(3)Section 153ASection 68

….3 in ITA Nos.380/2018, 383/2018 to 385/2018 does not arise for our consideration since the same are not pressed by the Revenue. Appeals stand disposed of accordingly.” 4.1 Same view was taken by the Hon’ble Delhi High Court in case of CIT Vs. Kabul Chawla (380 ITR 573) (Del.). Even Hon’ble Supreme Court in case of Principal CIT Vs. Abhisar Buildwell Pvt. Ltd. (116 CCH 307) (SC) has reiterated the same proposition as follows: “14. In view of the above and for the reasons stated ab e, it is concluded as under: i) that in case of search under Section 132 or requisition under Section 132A, the AO assumes the juri…

Asstt. Commissioner of Incomet Ax Central Circle-1(1), Nagpur vs. Shri Sanjay Gaurishankar Agrawal, Nagpur

Accordingly directed to delete the addition of Rs.1,80,00,000/-. Ground Nos. 1 and 2 are accordingly allowed

ITA 61/NAG/2018[2010-2011]Status: DisposedITAT Nagpur27 Sept 2023AY 2010-2011

Bench: Shri Satbeer Singh Godara & Shri Gd Padmahshali

For Appellant: Shri Mukesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR

Section 139Section 139(1)Section 143(3)Section 153A

…nt and therefore any addition in the appellant’s case could be made only on the basis of incriminating material found during the course of search. The appellant relied on various judicial pronouncements including one in the case of CIT Vs. Kabul Chawla (2016) 380 ITR 573 (Del), in which it has been held that : “Completed assessments can be interfered with by the Assessing Officer while making the assessment wider section 153A only on the basis of some incriminating material unearthed during the course of search or requisition of documents or undisclosed income or property discovered in the course of search which…

Asstt.Comissioenr of Income Tax Central Circle -1(1), Nagpur vs. Shri Sanjay Gaurishankar Agrawal, Nagpur

Accordingly directed to delete the addition of Rs.1,80,00,000/-. Ground Nos. 1 and 2 are accordingly allowed

ITA 60/NAG/2018[2009-10]Status: DisposedITAT Nagpur27 Sept 2023AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Gd Padmahshali

For Appellant: Shri Mukesh Agrawal, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR

Section 139Section 139(1)Section 143(3)Section 153A

…nt and therefore any addition in the appellant’s case could be made only on the basis of incriminating material found during the course of search. The appellant relied on various judicial pronouncements including one in the case of CIT Vs. Kabul Chawla (2016) 380 ITR 573 (Del), in which it has been held that : “Completed assessments can be interfered with by the Assessing Officer while making the assessment wider section 153A only on the basis of some incriminating material unearthed during the course of search or requisition of documents or undisclosed income or property discovered in the course of search which…

Bikash Kumar Kedia, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

In the result, appeal of assessee is allowed

ITA 404/HYD/2020[2014-15]Status: DisposedITAT Hyderabad22 Sept 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri P. Murali Mohan Rao, AR

Section 143(1)Section 143(2)Section 143(3)Section 153A

…atter on the issue pertaining to assessment year 2014-15 and since no assessment was pending for the assessment year 2014-15 as on the date of search in this matter, 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 assessee and recorded that the material in the form of statements Page 2 of 7 ITA Nos. 404/Hyd/2020 recorded from various en…

DCIT, Central Circle- 2, Faridabad vs. Srs Real Estate Ltd., Faridabad

In the result, the appeal of the Revenue is dismissed

ITA 3677/DEL/2018[2007-08]Status: DisposedITAT Delhi21 Sept 2023AY 2007-08

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri T. James Singson, CIT DR

Section 132(1)(A)Section 139Section 143Section 143(3)Section 147Section 153(1)(b)Section 153ASection 153A(1)(b)Section 68

…e proceedings u/ s 153A, the proceedings u/s 147 of the Income Tax Act, 1961 cannot be initiated. v) Whether on the facts and in the circumstances of the case the Ld. CIT(A) was right in following Delhi High Court decision in the case of CIT vs. Kabul Chawla, 380 ITR 173 when the Hon'ble HC itself admits in para 37(iv) that "Although Section 153A does not say that additions should strictly be made on the basis of evidence found in course of search ..... " there by interpreting the statue in the manner which were never worded or intended by the legislature. vi) Whether on the facts and in the circumstances of the…

DCIT Central Circle 2, Tuticorin vs. Vvd & Sons (P) Limited, Tuticorin

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

ITA 2152/CHNY/2018[2012-13]Status: DisposedITAT Chennai13 Sept 2023AY 2012-13

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.2150, 2151 & 2152/Chny/2018 िनधा"रण वष"/Assessment Years: 2010-11, 2011-12 & 2012-13 The Deputy Commissioner Of Vs. M/S. Vvd & Sons (P) Limited, Income Tax, No. 182, Palayamkottai Road, Central Circle 2, Tuticorin 628 008. Madurai. [Pan:Aaacv8438J] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri R. Clement Ramesh Kumar, Cit For : Shri M. Rajan, Cit ""थ" की ओर से/Respondent By Shri R. Vijayaraghavan, Advocate : सुनवाई की तारीख/ Date Of Hearing 24.08.2023 : घोषणा की तारीख /Date Of Pronouncement : 13.09.2023 आदेश /O R D E R Per V. Durga Rao: These Three Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 16.04.2018 Relevant To The Assessment Years 2010-11, 2011-12 & 2012-13. 2. The Appeals Filed By The Revenue Are Delayed By Three Days, For Which, The Revenue Has Filed Affidavits For Condonation Of Delay, To Which The Ld. Counsel For The Assessee Has Not Raised Any Serious Objection.

…n the other hand, supported the impugned order and submitted that the additions are not based on any incriminating material and therefore, no such addition could have been made by Ld. AO as held by Hon’ble Delhi High Court in the case of CIT V/s Kabul Chawla (380 ITR 573) which has been approved by Hon’ble Supreme Court in Abhisar Buildwell Pvt. Ltd. (149 Taxmann.com 399). The Ld. AR submitted that the salary payment has been disallowed merely on the statement without verifying the factum of rendering of services. Similar salary payments made by the assessee to same parties, has been accepted in assessment in sub…

DCIT Central Circle 2, Tuticorin vs. Vvd & Sons (P) Limited, Tuticorin

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

ITA 2151/CHNY/2018[2011-12]Status: DisposedITAT Chennai13 Sept 2023AY 2011-12

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.2150, 2151 & 2152/Chny/2018 िनधा"रण वष"/Assessment Years: 2010-11, 2011-12 & 2012-13 The Deputy Commissioner Of Vs. M/S. Vvd & Sons (P) Limited, Income Tax, No. 182, Palayamkottai Road, Central Circle 2, Tuticorin 628 008. Madurai. [Pan:Aaacv8438J] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri R. Clement Ramesh Kumar, Cit For : Shri M. Rajan, Cit ""थ" की ओर से/Respondent By Shri R. Vijayaraghavan, Advocate : सुनवाई की तारीख/ Date Of Hearing 24.08.2023 : घोषणा की तारीख /Date Of Pronouncement : 13.09.2023 आदेश /O R D E R Per V. Durga Rao: These Three Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 16.04.2018 Relevant To The Assessment Years 2010-11, 2011-12 & 2012-13. 2. The Appeals Filed By The Revenue Are Delayed By Three Days, For Which, The Revenue Has Filed Affidavits For Condonation Of Delay, To Which The Ld. Counsel For The Assessee Has Not Raised Any Serious Objection.

…n the other hand, supported the impugned order and submitted that the additions are not based on any incriminating material and therefore, no such addition could have been made by Ld. AO as held by Hon’ble Delhi High Court in the case of CIT V/s Kabul Chawla (380 ITR 573) which has been approved by Hon’ble Supreme Court in Abhisar Buildwell Pvt. Ltd. (149 Taxmann.com 399). The Ld. AR submitted that the salary payment has been disallowed merely on the statement without verifying the factum of rendering of services. Similar salary payments made by the assessee to same parties, has been accepted in assessment in sub…

DCIT Central Circle 2, Tuticorin vs. Vvd & Sons (P) Limited, Tuticorin

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

ITA 2150/CHNY/2018[2010-11]Status: DisposedITAT Chennai13 Sept 2023AY 2010-11

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.2150, 2151 & 2152/Chny/2018 िनधा"रण वष"/Assessment Years: 2010-11, 2011-12 & 2012-13 The Deputy Commissioner Of Vs. M/S. Vvd & Sons (P) Limited, Income Tax, No. 182, Palayamkottai Road, Central Circle 2, Tuticorin 628 008. Madurai. [Pan:Aaacv8438J] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri R. Clement Ramesh Kumar, Cit For : Shri M. Rajan, Cit ""थ" की ओर से/Respondent By Shri R. Vijayaraghavan, Advocate : सुनवाई की तारीख/ Date Of Hearing 24.08.2023 : घोषणा की तारीख /Date Of Pronouncement : 13.09.2023 आदेश /O R D E R Per V. Durga Rao: These Three Appeals Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai, Dated 16.04.2018 Relevant To The Assessment Years 2010-11, 2011-12 & 2012-13. 2. The Appeals Filed By The Revenue Are Delayed By Three Days, For Which, The Revenue Has Filed Affidavits For Condonation Of Delay, To Which The Ld. Counsel For The Assessee Has Not Raised Any Serious Objection.

…n the other hand, supported the impugned order and submitted that the additions are not based on any incriminating material and therefore, no such addition could have been made by Ld. AO as held by Hon’ble Delhi High Court in the case of CIT V/s Kabul Chawla (380 ITR 573) which has been approved by Hon’ble Supreme Court in Abhisar Buildwell Pvt. Ltd. (149 Taxmann.com 399). The Ld. AR submitted that the salary payment has been disallowed merely on the statement without verifying the factum of rendering of services. Similar salary payments made by the assessee to same parties, has been accepted in assessment in sub…

DCIT, Central Circle, Ghaziabad vs. Amrit Banaspati Company Ltd., Noida

In the result, the appeal of the assessee is allowed and that of the revenue is dismissed

ITA 4922/DEL/2018[2009-10]Status: DisposedITAT Delhi13 Sept 2023AY 2009-10

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2009-10 Amrit Banaspati Company Dcit Ltd. A-95, Sector-65, Noida Vs Central Circle, Pan No.Aabca6485H Ghaziabad (Appellant) (Respondent) Assessment Year: 2009-10 Dcit Amrit Banaspati Company Central Circle, Vs Ltd. A-95, Sector-65, Noida Ghaziabad Pan No.Aabca6485H (Appellant) (Respondent)

Section 132Section 139Section 143Section 143(3)Section 153A

…he incriminating material found and seized at the time of search. This proposition is well settled by the decision of Hon’ble Supreme Court in the case of Singhad Technical Education Society 397 ITR 344, Hon’ble High Court of Delhi in the case of Kabul Chawla 380 ITR 573, Hon’ble Supreme Court in the case of Abhisar Buildwell 454 ITR 212. 8. In the light of above judicial decisions mentioned here in above the assessment order dated 30.03.2014 framed u/s. 153A r.w.s. 143 (3) of the Act is bad in law and deserve to be quashed. 9. Since we have quashed the assessment order we do not it necessary to dwell into the m…