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 367,518 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

Vimal Agarwal, Hyderabad vs. DCIT, Circle-1, Hyderabad

ITA 352/HYD/2022[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

…atter on the issue pertaining to assessment year 2013-14 and since no assessment was pending for the assessment year 2013-14 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. 5. Learned CIT(A) did not agree with the contentions raised by the assessee and recorded that once the search warrant was executed, the assessment as provided under section 153A of the Act is ma…

Preeti Agarwal, Hyderabad vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Hyderabad

ITA 464/HYD/2021[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

…atter on the issue pertaining to assessment year 2013-14 and since no assessment was pending for the assessment year 2013-14 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. 5. Learned CIT(A) did not agree with the contentions raised by the assessee and recorded that once the search warrant was executed, the assessment as provided under section 153A of the Act is ma…

Ankit Agarwal, Hyderabad vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Hyderabad

ITA 463/HYD/2021[2013-141]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-141

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

…atter on the issue pertaining to assessment year 2013-14 and since no assessment was pending for the assessment year 2013-14 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. 5. Learned CIT(A) did not agree with the contentions raised by the assessee and recorded that once the search warrant was executed, the assessment as provided under section 153A of the Act is ma…

Anitha Agarwal, Hyderabad vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Hyderabad

ITA 462/HYD/2021[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

…atter on the issue pertaining to assessment year 2013-14 and since no assessment was pending for the assessment year 2013-14 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. 5. Learned CIT(A) did not agree with the contentions raised by the assessee and recorded that once the search warrant was executed, the assessment as provided under section 153A of the Act is ma…

Kavitha Agarwal, Hyderabad vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Hyderabad

ITA 461/HYD/2021[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

…atter on the issue pertaining to assessment year 2013-14 and since no assessment was pending for the assessment year 2013-14 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. 5. Learned CIT(A) did not agree with the contentions raised by the assessee and recorded that once the search warrant was executed, the assessment as provided under section 153A of the Act is ma…

Neha Agarwal, Hyderabad vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Hyderabad

ITA 460/HYD/2021[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

…atter on the issue pertaining to assessment year 2013-14 and since no assessment was pending for the assessment year 2013-14 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. 5. Learned CIT(A) did not agree with the contentions raised by the assessee and recorded that once the search warrant was executed, the assessment as provided under section 153A of the Act is ma…

Seema Agarwal, Hyderabad vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Hyderabad

ITA 459/HYD/2021[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

…atter on the issue pertaining to assessment year 2013-14 and since no assessment was pending for the assessment year 2013-14 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. 5. Learned CIT(A) did not agree with the contentions raised by the assessee and recorded that once the search warrant was executed, the assessment as provided under section 153A of the Act is ma…

Prerna Agarwal, Hyderabad vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Hyderabad

ITA 458/HYD/2021[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

…atter on the issue pertaining to assessment year 2013-14 and since no assessment was pending for the assessment year 2013-14 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. 5. Learned CIT(A) did not agree with the contentions raised by the assessee and recorded that once the search warrant was executed, the assessment as provided under section 153A of the Act is ma…

ACIT, Central Circle-19, New Delhi vs. Krbl Infrastructure Ltd, Delhi

The appeals are dismissed

ITA 3963/DEL/2019[2014-15]Status: DisposedITAT Delhi08 Jun 2023AY 2014-15

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2014-15 Acit, Central Circle-19, Versus Krbl Foods Ltd., 5190, New Delhi. Lahori Gate, New Delhi. Pan: Aaeck2023Q (Appellant) (Respondent) Assessment Year: 2014-15 Acit, Central Circle-19, Versus Krbl Infrastructure Ltd., 5190, New Delhi. Lahori Gate, New Delhi. Pan: Aacck9643G (Respondent) (Appellant)

For Appellant: Shri Vinod Bindal, Adv. &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 132Section 133(6)Section 153ASection 68

…made by the Assessing Officer are not based on any incriminating material found as a result of search and seizure operation conducted in case of the assessee. Thus, relying upon the decision of the Hon’ble Delhi High Court in case of CIT vs. Kabul Chawla, 380 ITR 573 and number of other decisions, learned Commissioner (Appeals) deleted the additions made by the Assessing Officer. 10. We have considered rival submissions and perused the materials on record. Learned Commissioner (Appeals) has given a categorical factual finding that the additions made by the Assessing Officer are not based on any incrimina…

ACIT Central Circle-19, New Delhi vs. Krbl Foods Ltd, New Delhi

The appeals are dismissed

ITA 3962/DEL/2019[2014-15]Status: DisposedITAT Delhi08 Jun 2023AY 2014-15

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2014-15 Acit, Central Circle-19, Versus Krbl Foods Ltd., 5190, New Delhi. Lahori Gate, New Delhi. Pan: Aaeck2023Q (Appellant) (Respondent) Assessment Year: 2014-15 Acit, Central Circle-19, Versus Krbl Infrastructure Ltd., 5190, New Delhi. Lahori Gate, New Delhi. Pan: Aacck9643G (Respondent) (Appellant)

For Appellant: Shri Vinod Bindal, Adv. &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 132Section 133(6)Section 153ASection 68

…made by the Assessing Officer are not based on any incriminating material found as a result of search and seizure operation conducted in case of the assessee. Thus, relying upon the decision of the Hon’ble Delhi High Court in case of CIT vs. Kabul Chawla, 380 ITR 573 and number of other decisions, learned Commissioner (Appeals) deleted the additions made by the Assessing Officer. 10. We have considered rival submissions and perused the materials on record. Learned Commissioner (Appeals) has given a categorical factual finding that the additions made by the Assessing Officer are not based on any incrimina…

DCIT, CC-2, Jaipur vs. Shri Jitendra Kumar Agarwal, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 180/JPR/2020[2016-17]Status: DisposedITAT Jaipur07 Jun 2023AY 2016-17

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…therefore, it is not open to the assessee to seek deduction or claim relief not claimed by it in the original assessment which already stands completed in an assessment u/s 153A made in pursuance of a search or requisition.” CIT Vs. Kabul Chawla reported in 380 ITR 573 (Delhi High Court) The legal position that emerges on a perusal of section 153A and section 132 of the Income-tax Act, 1961, is as under : (i) Once a search takes place under section 132 of the Act, notice under section 153A(1) will have to be mandatorily issued to the person in respect of whom search was conducted requiring him to file returns f…

DCIT, CC-2, Jaipur vs. Shri Jitendra Kumar Agarwal, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 179/JPR/2020[2015-16]Status: DisposedITAT Jaipur07 Jun 2023AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…therefore, it is not open to the assessee to seek deduction or claim relief not claimed by it in the original assessment which already stands completed in an assessment u/s 153A made in pursuance of a search or requisition.” CIT Vs. Kabul Chawla reported in 380 ITR 573 (Delhi High Court) The legal position that emerges on a perusal of section 153A and section 132 of the Income-tax Act, 1961, is as under : (i) Once a search takes place under section 132 of the Act, notice under section 153A(1) will have to be mandatorily issued to the person in respect of whom search was conducted requiring him to file returns f…

DCIT, CC-2, Jaipur vs. Shri Jitendra Kumar Agarwal, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 178/JPR/2020[2013-14]Status: DisposedITAT Jaipur07 Jun 2023AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…therefore, it is not open to the assessee to seek deduction or claim relief not claimed by it in the original assessment which already stands completed in an assessment u/s 153A made in pursuance of a search or requisition.” CIT Vs. Kabul Chawla reported in 380 ITR 573 (Delhi High Court) The legal position that emerges on a perusal of section 153A and section 132 of the Income-tax Act, 1961, is as under : (i) Once a search takes place under section 132 of the Act, notice under section 153A(1) will have to be mandatorily issued to the person in respect of whom search was conducted requiring him to file returns f…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeals of the revenue stands dismissed

ITA 173/JPR/2020[2013-14]Status: DisposedITAT Jaipur07 Jun 2023AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 143Section 143(3)Section 153ASection 158B

…therefore, it is not open to the assessee to seek deduction or claim relief not claimed by it in the original assessment which already stands completed in an assessment u/s 153A made in pursuance of a search or requisition.” CIT Vs. Kabul Chawla reported in 380 ITR 573 (Delhi High Court) The legal position that emerges on a perusal of section 153A and section 132 of the Income-tax Act, 1961, is as under : (i) Once a search takes place under section 132 of the Act, notice under section 153A(1) will have to be mandatorily issued to the person in respect of whom search was conducted requiring him to file returns f…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeals of the revenue stands dismissed

ITA 172/JPR/2020[2012-13]Status: DisposedITAT Jaipur07 Jun 2023AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 143Section 143(3)Section 153ASection 158B

…therefore, it is not open to the assessee to seek deduction or claim relief not claimed by it in the original assessment which already stands completed in an assessment u/s 153A made in pursuance of a search or requisition.” CIT Vs. Kabul Chawla reported in 380 ITR 573 (Delhi High Court) The legal position that emerges on a perusal of section 153A and section 132 of the Income-tax Act, 1961, is as under : (i) Once a search takes place under section 132 of the Act, notice under section 153A(1) will have to be mandatorily issued to the person in respect of whom search was conducted requiring him to file returns f…

DCIT, CC-2, Jaipur vs. M/S. Royal Jewellers, Jaipur

In the result, appeals of the revenue stands dismissed

ITA 171/JPR/2020[2011-12]Status: DisposedITAT Jaipur07 Jun 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 143Section 143(3)Section 153ASection 158B

…therefore, it is not open to the assessee to seek deduction or claim relief not claimed by it in the original assessment which already stands completed in an assessment u/s 153A made in pursuance of a search or requisition.” CIT Vs. Kabul Chawla reported in 380 ITR 573 (Delhi High Court) The legal position that emerges on a perusal of section 153A and section 132 of the Income-tax Act, 1961, is as under : (i) Once a search takes place under section 132 of the Act, notice under section 153A(1) will have to be mandatorily issued to the person in respect of whom search was conducted requiring him to file returns f…

Shri Jitendra Kumar Agarwal, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 111/JPR/2020[2016-17]Status: DisposedITAT Jaipur07 Jun 2023AY 2016-17

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…therefore, it is not open to the assessee to seek deduction or claim relief not claimed by it in the original assessment which already stands completed in an assessment u/s 153A made in pursuance of a search or requisition.” CIT Vs. Kabul Chawla reported in 380 ITR 573 (Delhi High Court) The legal position that emerges on a perusal of section 153A and section 132 of the Income-tax Act, 1961, is as under : (i) Once a search takes place under section 132 of the Act, notice under section 153A(1) will have to be mandatorily issued to the person in respect of whom search was conducted requiring him to file returns f…

Shri Jitendra Kumar Agarwal, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 110/JPR/2020[2015-16]Status: DisposedITAT Jaipur07 Jun 2023AY 2015-16

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…therefore, it is not open to the assessee to seek deduction or claim relief not claimed by it in the original assessment which already stands completed in an assessment u/s 153A made in pursuance of a search or requisition.” CIT Vs. Kabul Chawla reported in 380 ITR 573 (Delhi High Court) The legal position that emerges on a perusal of section 153A and section 132 of the Income-tax Act, 1961, is as under : (i) Once a search takes place under section 132 of the Act, notice under section 153A(1) will have to be mandatorily issued to the person in respect of whom search was conducted requiring him to file returns f…

Shri Jitendra Kumar Agarwal, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 109/JPR/2020[2014-15]Status: DisposedITAT Jaipur07 Jun 2023AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…therefore, it is not open to the assessee to seek deduction or claim relief not claimed by it in the original assessment which already stands completed in an assessment u/s 153A made in pursuance of a search or requisition.” CIT Vs. Kabul Chawla reported in 380 ITR 573 (Delhi High Court) The legal position that emerges on a perusal of section 153A and section 132 of the Income-tax Act, 1961, is as under : (i) Once a search takes place under section 132 of the Act, notice under section 153A(1) will have to be mandatorily issued to the person in respect of whom search was conducted requiring him to file returns f…

Shri Jitendra Kumar Agarwal, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, based on the discussion so recorded here in above both

ITA 108/JPR/2020[2013-14]Status: DisposedITAT Jaipur07 Jun 2023AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) &
Section 132Section 143Section 143(3)Section 145(3)Section 68

…therefore, it is not open to the assessee to seek deduction or claim relief not claimed by it in the original assessment which already stands completed in an assessment u/s 153A made in pursuance of a search or requisition.” CIT Vs. Kabul Chawla reported in 380 ITR 573 (Delhi High Court) The legal position that emerges on a perusal of section 153A and section 132 of the Income-tax Act, 1961, is as under : (i) Once a search takes place under section 132 of the Act, notice under section 153A(1) will have to be mandatorily issued to the person in respect of whom search was conducted requiring him to file returns f…