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

Assistant Commissioner of Income Tax Central Circle-1, Jalandhar vs. Shri Rajan Batra, Jalandhar

In the result, the ITA No

ITA 111/ASR/2022[2011-12]Status: DisposedITAT Amritsar24 May 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 153ASection 153BSection 250(6)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 137 to 141 & 143/Asr/2022 Assessment Years: 2007-08 to 11-12 & 2013-14 Rajan Batra, 46-Chotti Baradari Vs. Dy. Commissioner of Part-1, Jalandhar. Income Tax, Central [PAN: AEVPB4152K] Circle-II, Jalandhar. (Respondent) (Appellant) I.T.A. Nos. 81to 83 & 85/Asr/2022 Assessment Years: 2009-10 to 2013-14 Rajesh Tiwari, 119-B, Punjab Vs. Dy. Commissioner of Avenue, Ladhewali, Jalandhar. Income Tax, Central [PAN: AAFPT4090C] Circle-II, Jalandhar. (Respondent…

Deputy Commissiner of Income Tax, Lic Building vs. M/S Gee Vee Developers Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed

ITA 267/JPR/2022[2016-17]Status: DisposedITAT Jaipur24 May 2023AY 2016-17

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

Section 143(3)

…(A) allowed the appeal of assessee on legal ground. The Ld CIT(A) while deciding the appeal on legal ground relied upon the judgment of Hon’ble Supreme Court in Meeta Gutfgutia vs Pr. CIT (96 Taxmann. Com468), Delhi High Court in case of Kabul Chawla Vs ACIT (380 ITR 573) (Dlhi HC), All Cargo Global Logistic Ltd. Vs. DCIT (Bombay High Court) and various other recent decisions of Hon’ble Jurisdictional ITAT, Jaipur. For ready reference the findings of Ld. CIT (A) on legal ground are reproduced herein below:- Para (xvii) of CIT(A) page no.17 “The present appeal concerns AY 2016-17. On the date of the search, the sa…

Deputy Commissioner of Income Tax, Central Circle-3, Jaipur vs. M/S Vision Estates Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed

ITA 266/JPR/2022[2016-17]Status: DisposedITAT Jaipur24 May 2023AY 2016-17

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

Section 143(3)

…(A) allowed the appeal of assessee on legal ground. The Ld CIT(A) while deciding the appeal on legal ground relied upon the judgment of Hon’ble Supreme Court in Meeta Gutfgutia vs Pr. CIT (96 Taxmann. Com468), Delhi High Court in case of Kabul Chawla Vs ACIT (380 ITR 573) (Dlhi HC), All Cargo Global Logistic Ltd. Vs. DCIT (Bombay High Court) and various other recent decisions of Hon’ble Jurisdictional ITAT, Jaipur. For ready reference the findings of Ld. CIT (A) on legal ground are reproduced herein below:- Para (xvii) of CIT(A) page no.17 “The present appeal concerns AY 2016-17. On the date of the search, the sa…

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. M/S Chokhi Dhani Developers Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed

ITA 265/JPR/2022[2016-17]Status: DisposedITAT Jaipur24 May 2023AY 2016-17

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

Section 143(3)

…(A) allowed the appeal of assessee on legal ground. The Ld CIT(A) while deciding the appeal on legal ground relied upon the judgment of Hon’ble Supreme Court in Meeta Gutfgutia vs Pr. CIT (96 Taxmann. Com468), Delhi High Court in case of Kabul Chawla Vs ACIT (380 ITR 573) (Dlhi HC), All Cargo Global Logistic Ltd. Vs. DCIT (Bombay High Court) and various other recent decisions of Hon’ble Jurisdictional ITAT, Jaipur. For ready reference the findings of Ld. CIT (A) on legal ground are reproduced herein below:- Para (xvii) of CIT(A) page no.17 “The present appeal concerns AY 2016-17. On the date of the search, the sa…

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. M/S Rigid Conductors (Raj.) Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed

ITA 264/JPR/2022[2016-17]Status: DisposedITAT Jaipur24 May 2023AY 2016-17

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

Section 143(3)

…(A) allowed the appeal of assessee on legal ground. The Ld CIT(A) while deciding the appeal on legal ground relied upon the judgment of Hon’ble Supreme Court in Meeta Gutfgutia vs Pr. CIT (96 Taxmann. Com468), Delhi High Court in case of Kabul Chawla Vs ACIT (380 ITR 573) (Dlhi HC), All Cargo Global Logistic Ltd. Vs. DCIT (Bombay High Court) and various other recent decisions of Hon’ble Jurisdictional ITAT, Jaipur. For ready reference the findings of Ld. CIT (A) on legal ground are reproduced herein below:- Para (xvii) of CIT(A) page no.17 “The present appeal concerns AY 2016-17. On the date of the search, the sa…

DCIT, New Delhi vs. M/S Mirage Home Ltd., New Delhi

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

ITA 2624/DEL/2016[2007-08]Status: DisposedITAT Delhi16 May 2023AY 2007-08

Bench: Him Without Confronting The Same To The Ao?

For Appellant: Shri Vikas Jain, AdvocateFor Respondent: Shri T. Kipgen, CIT DR
Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2622/Del./2016 (ASSESSMENT YEAR : 2004-05) ITA No.2624/Del./2016 (ASSESSMENT YEAR : 2007-08) DCIT, Central Circle 15, vs. Mirage Home Limited, New Delhi. (formerly known as M/s. Astra Resorts Pvt. Ltd.), B – 10, Shivalik, Malviya Nagar, New Delhi. (PAN : AADCM1678C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Vikas Jain, Advocate REVENUE BY : Shri T. Kipgen, CIT DR Date of Hearing : 11.05.2023 Date of Order : 16.05.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEM…

DCIT, New Delhi vs. M/S Mirage Home Ltd., New Delhi

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

ITA 2622/DEL/2016[2004-05]Status: DisposedITAT Delhi16 May 2023AY 2004-05

Bench: Him Without Confronting The Same To The Ao?

For Appellant: Shri Vikas Jain, AdvocateFor Respondent: Shri T. Kipgen, CIT DR
Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2622/Del./2016 (ASSESSMENT YEAR : 2004-05) ITA No.2624/Del./2016 (ASSESSMENT YEAR : 2007-08) DCIT, Central Circle 15, vs. Mirage Home Limited, New Delhi. (formerly known as M/s. Astra Resorts Pvt. Ltd.), B – 10, Shivalik, Malviya Nagar, New Delhi. (PAN : AADCM1678C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Vikas Jain, Advocate REVENUE BY : Shri T. Kipgen, CIT DR Date of Hearing : 11.05.2023 Date of Order : 16.05.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEM…

Pr Commissioner of Income Tax (Central), Gurgaon vs. M/S Dhg Marketing Pvt.Ltd

Appeal is dismissed

ITA/56/2019HC Punjab & Haryana15 May 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 132Section 132ASection 143(2)Section 147Section 153Section 153ASection 260Section 68

…bunal. The Tribunal, after hearing learned counsel for the parties, dismissed the appeal filed by the revenue by referring to the judgment dated 28.08.2015 passed by the High Court of Delhi in Commissioner of Income Tax, Central-III vs. Kabul Chawla, (2016) 380 ITR 573 (Delhi). It was held that no addition could be made in such circumstances. Another question for consideration before the Tribunal was, whether in the absence of any incriminating material found during the search, addition under Section 153-A of the Act could be made in case of completed assessment. In the present case, notice of motion was issue…

Dy. Commissioner of Income Tax, Central Circle-2, Surat vs. Siddhi Vinayak Knots & Printers Pvt. Ltd., Surat

In the result, all the appeals of the assessee are allowed and appeals of revenue are dismissed

ITA 122/SRT/2021[2014-15]Status: DisposedITAT Surat12 May 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A Nos. 40, 41, 42, 43 & 115/Srt/2021 (Assessment Years 2010-11 To 2014-15) (Physical Hearing) Siddhi Vinayak Knots & Prints D.C.I.T., Pvt. Ltd., Central Circle-2, Vs. A-26, Central Park, Gidc, Surat. Pandesara, Surat-394221. Pan No. Aamcs 4421 L Appellant/ Assessee Respondent/ Revenue

Section 132Section 143(2)Section 143(3)Section 145(3)Section 153ASection 254(1)

…t,  CIT Vs Nikunj Eximp Enterprises Private Limited (372 ITR 619) Bombay High Court,  DCIT Vs Rajiv G Kalathi (ITA No. 6727/Mum/2012). B. On the issues that addition should be based on incriminating material (For AY 2010-11 & 2011-12)  CIT Vs Kabul Chawla (380 ITR 573),  PCIT Vs Saumya Construction (P) limited (81 taxmann.com 292) Gujarat High Court.  CIT Vs Continental Warehousing Corporation (Nheva Sheva) Limited (58 taxmann.com 78) Bombay High Court. 25. The ld. AR of the assessee has also filed following documents on record, (i) Show cause notice dated 19/01/2016 issued by Assessing Officer, (ii) Reply o…

Siddhi Vinayak Knots & Printers Pvt. Ltd., Surat vs. Dy. Commissioner of Income Tax, Central Circle-2, Surat

In the result, all the appeals of the assessee are allowed and appeals of revenue are dismissed

ITA 115/SRT/2021[2014-15]Status: DisposedITAT Surat12 May 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A Nos. 40, 41, 42, 43 & 115/Srt/2021 (Assessment Years 2010-11 To 2014-15) (Physical Hearing) Siddhi Vinayak Knots & Prints D.C.I.T., Pvt. Ltd., Central Circle-2, Vs. A-26, Central Park, Gidc, Surat. Pandesara, Surat-394221. Pan No. Aamcs 4421 L Appellant/ Assessee Respondent/ Revenue

Section 132Section 143(2)Section 143(3)Section 145(3)Section 153ASection 254(1)

…t,  CIT Vs Nikunj Eximp Enterprises Private Limited (372 ITR 619) Bombay High Court,  DCIT Vs Rajiv G Kalathi (ITA No. 6727/Mum/2012). B. On the issues that addition should be based on incriminating material (For AY 2010-11 & 2011-12)  CIT Vs Kabul Chawla (380 ITR 573),  PCIT Vs Saumya Construction (P) limited (81 taxmann.com 292) Gujarat High Court.  CIT Vs Continental Warehousing Corporation (Nheva Sheva) Limited (58 taxmann.com 78) Bombay High Court. 25. The ld. AR of the assessee has also filed following documents on record, (i) Show cause notice dated 19/01/2016 issued by Assessing Officer, (ii) Reply o…

Principal Commissioner of Income Tax 1, Kolkata vs. M/S Phalguni Enclave Pvt Ltd

The appeal stands disposed of in

ITAT/281/2022HC Calcutta08 May 2023

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 8Th May, 2023 Appearance : Mr. Tilak Mitra, Adv. ...For Appellant Mr. S. Kejriwal, Adv. Mr. N. Mittal, Adv. …For Respondent The Court :- It Appears That There Is A Delay Of Twenty Days In Filing This Appeal. We Have Perused The Affidavit Filed In Support Of The Delay Condone Petition & We Find That Sufficient Cause Has Been Shown For Not Preferring The Appeal Within The Period Of Limitation. Hence, The Delay In Filing The Appeal Is Condoned. The Petition For Condonation Of Delay Is Allowed. This Appeal Has Been Filed By The Revenue Under Section 260A Of The Income Tax Act (The Act) Is Directed Against The Order Dated 16.06.2022 Passed By The Income Tax Appellate Tribunal “A” Bench Kolkata (The Tribunal) In It(Ss) A No. 24/Kol/2021 & Co 05/Kol/2022 Relating To Assessment Year 2011-12.

Section 132Section 132ASection 153Section 153ASection 2(22)Section 2(22)(e)Section 260A

…legal position in paragraph 11 of the judgment and in paragraph 13 the Hon’ble Supreme Court has held that it is an agreement with a view taken by the Delhi High Court in the case of Commissioner of Income Tax [Central]-III vs. Kabul Chawla reported in [2016] 380 ITR 573 [Delhi] and that of the High Court of Gujarat in the case of Principal Commissioner of Income Tax-4 vs. Saumya Construction reported in [2016] 387 ITR 529 [Gujarat]. In the penultimate paragraph of the judgment namely, in paragraph 14 the conclusion has been recorded, which is as follows : “14. In view of the above and for the reasons stated abov…

Three C Universal Developers Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 6, New Delhi

In the result, all the four appeals of the assessee for AYs 2010-11,

ITA 7582/DEL/2018[2014-15]Status: DisposedITAT Delhi01 May 2023AY 2014-15

Bench: Dr. Brr Kumar & Ms. Astha Chandra

For Appellant: NoneFor Respondent: Shri H.K. Chaudhary, CIT-DR
Section 132Section 142(1)Section 153ASection 234A

…order which we reproduce hereunder:- “5.2 As such, there is no quarrel with the preposition that if there is no incriminating material found during the search, as per the ratio of Hon’ble Delhi High Court laid down in the cases of CIT v. Kabul Chawla [2016], 380 ITR 573 (Delhi) and Pr. CIT V. Meeta Gutgutia [2017] 395 ITR 526 (Delhi) assumption of jurisdiction is not possible u/s 153A. However, whether any incriminating material related to a particular assessment year was unearthed during the search, is a pure question of fact. This question is to be decided in each and every case based on peculiar facts and cir…

Three C Universal Developers Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 6, New Delhi

In the result, all the four appeals of the assessee for AYs 2010-11,

ITA 7581/DEL/2018[2013-14]Status: DisposedITAT Delhi01 May 2023AY 2013-14

Bench: Dr. Brr Kumar & Ms. Astha Chandra

For Appellant: NoneFor Respondent: Shri H.K. Chaudhary, CIT-DR
Section 132Section 142(1)Section 153ASection 234A

…order which we reproduce hereunder:- “5.2 As such, there is no quarrel with the preposition that if there is no incriminating material found during the search, as per the ratio of Hon’ble Delhi High Court laid down in the cases of CIT v. Kabul Chawla [2016], 380 ITR 573 (Delhi) and Pr. CIT V. Meeta Gutgutia [2017] 395 ITR 526 (Delhi) assumption of jurisdiction is not possible u/s 153A. However, whether any incriminating material related to a particular assessment year was unearthed during the search, is a pure question of fact. This question is to be decided in each and every case based on peculiar facts and cir…

Three C Universal Developers Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 6, New Delhi

In the result, all the four appeals of the assessee for AYs 2010-11,

ITA 7580/DEL/2018[2011-12]Status: DisposedITAT Delhi01 May 2023AY 2011-12

Bench: Dr. Brr Kumar & Ms. Astha Chandra

For Appellant: NoneFor Respondent: Shri H.K. Chaudhary, CIT-DR
Section 132Section 142(1)Section 153ASection 234A

…order which we reproduce hereunder:- “5.2 As such, there is no quarrel with the preposition that if there is no incriminating material found during the search, as per the ratio of Hon’ble Delhi High Court laid down in the cases of CIT v. Kabul Chawla [2016], 380 ITR 573 (Delhi) and Pr. CIT V. Meeta Gutgutia [2017] 395 ITR 526 (Delhi) assumption of jurisdiction is not possible u/s 153A. However, whether any incriminating material related to a particular assessment year was unearthed during the search, is a pure question of fact. This question is to be decided in each and every case based on peculiar facts and cir…

Three C Universal Developers Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 6, New Delhi

In the result, all the four appeals of the assessee for AYs 2010-11,

ITA 7579/DEL/2018[2010-11]Status: DisposedITAT Delhi01 May 2023AY 2010-11

Bench: Dr. Brr Kumar & Ms. Astha Chandra

For Appellant: NoneFor Respondent: Shri H.K. Chaudhary, CIT-DR
Section 132Section 142(1)Section 153ASection 234A

…order which we reproduce hereunder:- “5.2 As such, there is no quarrel with the preposition that if there is no incriminating material found during the search, as per the ratio of Hon’ble Delhi High Court laid down in the cases of CIT v. Kabul Chawla [2016], 380 ITR 573 (Delhi) and Pr. CIT V. Meeta Gutgutia [2017] 395 ITR 526 (Delhi) assumption of jurisdiction is not possible u/s 153A. However, whether any incriminating material related to a particular assessment year was unearthed during the search, is a pure question of fact. This question is to be decided in each and every case based on peculiar facts and cir…

M/S. Allied Perfumers Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 5179/DEL/2015[2007-08]Status: DisposedITAT Delhi28 Apr 2023AY 2007-08

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 3989/Del/2015 : Asstt. Year : 2005-06 Ita No. 3990/Del/2015 : Asstt. Year : 2006-07 Ita No. 5179/Del/2015 : Asstt. Year : 2007-08 Ita No. 3991/Del/2015 : Asstt. Year : 2008-09 Ita No. 3992/Del/2015 : Asstt. Year : 2010-11 M/S Allied Perfumers Pvt. Ltd., Vs Dcit, Rajiv Saxena & Co. Adv. & Solictors, Central Circle-1, H.O. 318-D, Mayur Vihar, Phase-Ii, New Delhi New Delhi-110091 (Appellant) (Respondent) Pan No. Aacca4321K Assessee By : Sh. Rajeev Saxena, Adv. & Sh. Shyam Sunder, Adv. Revenue By : Sh. P. Praveen Sidharth, Cit Dr Date Of Hearing: 14.02.2023 Date Of Pronouncement: 28.04.2023

For Appellant: Sh. Rajeev Saxena, Adv. &For Respondent: Sh. P. Praveen Sidharth, CIT DR
Section 132(1)Section 145Section 153Section 153A

…reated as abated assessments. It is a settled position of law by this time that in the completed assessments, cannot be interfered u/s 153A bereft of any seized material. 10. Reliance is being placed on the following case laws:  CIT vs. Kabul Chawla (2016) 380 ITR 573  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. 11. The Hon’ble Delhi High Court in the case of CIT Vs Kabul Chawla…

M/S. Allied Perfumers Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 3992/DEL/2015[2010-11]Status: DisposedITAT Delhi28 Apr 2023AY 2010-11

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 3989/Del/2015 : Asstt. Year : 2005-06 Ita No. 3990/Del/2015 : Asstt. Year : 2006-07 Ita No. 5179/Del/2015 : Asstt. Year : 2007-08 Ita No. 3991/Del/2015 : Asstt. Year : 2008-09 Ita No. 3992/Del/2015 : Asstt. Year : 2010-11 M/S Allied Perfumers Pvt. Ltd., Vs Dcit, Rajiv Saxena & Co. Adv. & Solictors, Central Circle-1, H.O. 318-D, Mayur Vihar, Phase-Ii, New Delhi New Delhi-110091 (Appellant) (Respondent) Pan No. Aacca4321K Assessee By : Sh. Rajeev Saxena, Adv. & Sh. Shyam Sunder, Adv. Revenue By : Sh. P. Praveen Sidharth, Cit Dr Date Of Hearing: 14.02.2023 Date Of Pronouncement: 28.04.2023

For Appellant: Sh. Rajeev Saxena, Adv. &For Respondent: Sh. P. Praveen Sidharth, CIT DR
Section 132(1)Section 145Section 153Section 153A

…reated as abated assessments. It is a settled position of law by this time that in the completed assessments, cannot be interfered u/s 153A bereft of any seized material. 10. Reliance is being placed on the following case laws:  CIT vs. Kabul Chawla (2016) 380 ITR 573  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. 11. The Hon’ble Delhi High Court in the case of CIT Vs Kabul Chawla…

M/S. Allied Perfumers Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 3991/DEL/2015[2008-09]Status: DisposedITAT Delhi28 Apr 2023AY 2008-09

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 3989/Del/2015 : Asstt. Year : 2005-06 Ita No. 3990/Del/2015 : Asstt. Year : 2006-07 Ita No. 5179/Del/2015 : Asstt. Year : 2007-08 Ita No. 3991/Del/2015 : Asstt. Year : 2008-09 Ita No. 3992/Del/2015 : Asstt. Year : 2010-11 M/S Allied Perfumers Pvt. Ltd., Vs Dcit, Rajiv Saxena & Co. Adv. & Solictors, Central Circle-1, H.O. 318-D, Mayur Vihar, Phase-Ii, New Delhi New Delhi-110091 (Appellant) (Respondent) Pan No. Aacca4321K Assessee By : Sh. Rajeev Saxena, Adv. & Sh. Shyam Sunder, Adv. Revenue By : Sh. P. Praveen Sidharth, Cit Dr Date Of Hearing: 14.02.2023 Date Of Pronouncement: 28.04.2023

For Appellant: Sh. Rajeev Saxena, Adv. &For Respondent: Sh. P. Praveen Sidharth, CIT DR
Section 132(1)Section 145Section 153Section 153A

…reated as abated assessments. It is a settled position of law by this time that in the completed assessments, cannot be interfered u/s 153A bereft of any seized material. 10. Reliance is being placed on the following case laws:  CIT vs. Kabul Chawla (2016) 380 ITR 573  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. 11. The Hon’ble Delhi High Court in the case of CIT Vs Kabul Chawla…

M/S. Allied Perfumers Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 3990/DEL/2015[2006-07]Status: DisposedITAT Delhi28 Apr 2023AY 2006-07

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 3989/Del/2015 : Asstt. Year : 2005-06 Ita No. 3990/Del/2015 : Asstt. Year : 2006-07 Ita No. 5179/Del/2015 : Asstt. Year : 2007-08 Ita No. 3991/Del/2015 : Asstt. Year : 2008-09 Ita No. 3992/Del/2015 : Asstt. Year : 2010-11 M/S Allied Perfumers Pvt. Ltd., Vs Dcit, Rajiv Saxena & Co. Adv. & Solictors, Central Circle-1, H.O. 318-D, Mayur Vihar, Phase-Ii, New Delhi New Delhi-110091 (Appellant) (Respondent) Pan No. Aacca4321K Assessee By : Sh. Rajeev Saxena, Adv. & Sh. Shyam Sunder, Adv. Revenue By : Sh. P. Praveen Sidharth, Cit Dr Date Of Hearing: 14.02.2023 Date Of Pronouncement: 28.04.2023

For Appellant: Sh. Rajeev Saxena, Adv. &For Respondent: Sh. P. Praveen Sidharth, CIT DR
Section 132(1)Section 145Section 153Section 153A

…reated as abated assessments. It is a settled position of law by this time that in the completed assessments, cannot be interfered u/s 153A bereft of any seized material. 10. Reliance is being placed on the following case laws:  CIT vs. Kabul Chawla (2016) 380 ITR 573  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. 11. The Hon’ble Delhi High Court in the case of CIT Vs Kabul Chawla…

M/S. Allied Perfumers Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 3989/DEL/2015[2005-06]Status: DisposedITAT Delhi28 Apr 2023AY 2005-06

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 3989/Del/2015 : Asstt. Year : 2005-06 Ita No. 3990/Del/2015 : Asstt. Year : 2006-07 Ita No. 5179/Del/2015 : Asstt. Year : 2007-08 Ita No. 3991/Del/2015 : Asstt. Year : 2008-09 Ita No. 3992/Del/2015 : Asstt. Year : 2010-11 M/S Allied Perfumers Pvt. Ltd., Vs Dcit, Rajiv Saxena & Co. Adv. & Solictors, Central Circle-1, H.O. 318-D, Mayur Vihar, Phase-Ii, New Delhi New Delhi-110091 (Appellant) (Respondent) Pan No. Aacca4321K Assessee By : Sh. Rajeev Saxena, Adv. & Sh. Shyam Sunder, Adv. Revenue By : Sh. P. Praveen Sidharth, Cit Dr Date Of Hearing: 14.02.2023 Date Of Pronouncement: 28.04.2023

For Appellant: Sh. Rajeev Saxena, Adv. &For Respondent: Sh. P. Praveen Sidharth, CIT DR
Section 132(1)Section 145Section 153Section 153A

…reated as abated assessments. It is a settled position of law by this time that in the completed assessments, cannot be interfered u/s 153A bereft of any seized material. 10. Reliance is being placed on the following case laws:  CIT vs. Kabul Chawla (2016) 380 ITR 573  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. 11. The Hon’ble Delhi High Court in the case of CIT Vs Kabul Chawla…