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

ACIT, Central Circle- 8, New Delhi vs. Nagender, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6393/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Apr 2023AY 2012-13

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri Neeraj Mangal, CAFor Respondent: Shri C.P. Pathak, CIT(DR)
Section 132Section 144Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As No.6390, 6391 6392 and 6393/DEL/2018 Assessment Years 2009-10, 2010-11, 2011-12 and 2012-13 Assistant Commissioner of Income v. Shri Nagender, Tax, Flat No.16, A-44/45, Central Circle-8, Jawahar Park, New Delhi. New Delhi. TAN/PAN: ADEPN5952B (Appellant) (Respondent) Assessee by: Shri Neeraj Mangal, CA Department by: Shri C.P. Pathak, CIT(DR) Date of hearing: 24 04 2023 Date of pronouncement: 27 04 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The above caption…

ACIT, Central Circle- 8, New Delhi vs. Nagender, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6392/DEL/2018[2011-12]Status: DisposedITAT Delhi27 Apr 2023AY 2011-12

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri Neeraj Mangal, CAFor Respondent: Shri C.P. Pathak, CIT(DR)
Section 132Section 144Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As No.6390, 6391 6392 and 6393/DEL/2018 Assessment Years 2009-10, 2010-11, 2011-12 and 2012-13 Assistant Commissioner of Income v. Shri Nagender, Tax, Flat No.16, A-44/45, Central Circle-8, Jawahar Park, New Delhi. New Delhi. TAN/PAN: ADEPN5952B (Appellant) (Respondent) Assessee by: Shri Neeraj Mangal, CA Department by: Shri C.P. Pathak, CIT(DR) Date of hearing: 24 04 2023 Date of pronouncement: 27 04 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The above caption…

ACIT, Central Circle- 8, New Delhi vs. Nagender, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6391/DEL/2018[2010-11]Status: DisposedITAT Delhi27 Apr 2023AY 2010-11

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri Neeraj Mangal, CAFor Respondent: Shri C.P. Pathak, CIT(DR)
Section 132Section 144Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As No.6390, 6391 6392 and 6393/DEL/2018 Assessment Years 2009-10, 2010-11, 2011-12 and 2012-13 Assistant Commissioner of Income v. Shri Nagender, Tax, Flat No.16, A-44/45, Central Circle-8, Jawahar Park, New Delhi. New Delhi. TAN/PAN: ADEPN5952B (Appellant) (Respondent) Assessee by: Shri Neeraj Mangal, CA Department by: Shri C.P. Pathak, CIT(DR) Date of hearing: 24 04 2023 Date of pronouncement: 27 04 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The above caption…

ACIT, Central Circle- 8, New Delhi vs. Nagender, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6390/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Apr 2023AY 2009-10

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri Neeraj Mangal, CAFor Respondent: Shri C.P. Pathak, CIT(DR)
Section 132Section 144Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As No.6390, 6391 6392 and 6393/DEL/2018 Assessment Years 2009-10, 2010-11, 2011-12 and 2012-13 Assistant Commissioner of Income v. Shri Nagender, Tax, Flat No.16, A-44/45, Central Circle-8, Jawahar Park, New Delhi. New Delhi. TAN/PAN: ADEPN5952B (Appellant) (Respondent) Assessee by: Shri Neeraj Mangal, CA Department by: Shri C.P. Pathak, CIT(DR) Date of hearing: 24 04 2023 Date of pronouncement: 27 04 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The above caption…

Mbl Infrastructures Limited vs. Principal Commissioner of Income Tax, Central-I, Kolkata

The appeal stands disposed of in terms of

ITA/62/2021HC Calcutta26 Apr 2023

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 26Th April, 2023 Appearance : Mr. J.P. Khaitan, Sr. Adv. Mr. Sauyma Kejriwal, Adv. Ms. Ananya Routy, Adv. Ms. Pritha Basu, Adv. Ms. Ankita Agrahari, Adv … For Appellant Ms. Smita Das De, Adv. … For Respondent The Court : This Appeal Has Been Filed By The Assessee Challenging The Order Passed By The Income Tax Appellate Tribunal. The Legal Issue Involved In The Instant Case Is The Scope Of Assessment Under Section 153A Of The Income Tax Act. The Legal Issue Which Has Been Raised By The Revenue Has Been Answered By The Hon’Ble Supreme Court In The Case Of Principal Commissioner Of Income Tax, Central-3 Vs. Abhisar Buildwell [P] Ltd. Reported In [2023] 149 Taxmann.Com 399 [Sc]. The Hon’Ble Supreme Court Has Summarised The Legal Position In Paragraph 11 Of The Judgment & In Paragraph 13 The Hon’Ble Supreme Court Has Held That It Is An Agreement With A View Taken By The Delhi

Section 132Section 132ASection 153A

…l 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 2 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…

Principal Commissioner of Income Tax, Central-1, Kolkata vs. M/S. Orissa Khanij Private Limited

The appeal stands disposed of in terms of

ITAT/172/2022HC Calcutta26 Apr 2023

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 26Th April, 2023 Appearance : Mr. Smarajit Roychowdhury, Adv. Mr. Prithu Dhudheria, Adv. … For Appellant Mr. Agnibesh Sengupta, Adv. Ms. Pritha Basu, Adv. Mr. Saptarshi Kar, Adv. …For Respondent. The Court : This Appeal Has Been Filed By The Revenue Challenging The Order Passed By The Income Tax Appellate Tribunal. The Legal Issue Involved In The Instant Case Is The Scope Of Assessment Under Section 153A Of The Income Tax Act. The Legal Issue Which Has Been Raised By The Revenue Has Been Answered By The Hon’Ble Supreme Court In The Case Of Principal Commissioner Of Income Tax, Central-3 Vs. Abhisar Buildwell [P] Ltd. Reported In [2023] 149 Taxmann.Com 399 [Sc]. The Hon’Ble Supreme Court Has Summarised The Legal Position In Paragraph 11 Of The Judgment & In Paragraph 13 The Hon’Ble Supreme Court Has Held That It Is An Agreement With A View Taken By The Delhi

Section 132Section 132ASection 153A

…l 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 2 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…

Principal Commissioner of Income Tax Central 2 Kolkata vs. Shri Ramesh Chandra Kanaiyalal Shah

The appeal stands disposed of in terms of

ITA/84/2022HC Calcutta26 Apr 2023

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 26Th April, 2023 Appearance : Mr. Soumen Bhattacharyya, Adv. … For Appellant The Court : This Appeal Has Been Filed By The Revenue Challenging The Order Passed By The Income Tax Appellate Tribunal. The Legal Issue Involved In The Instant Case Is The Scope Of Assessment Under Section 153A Of The Income Tax Act. The Legal Issue Which Has Been Raised By The Revenue Has Been Answered By The Hon’Ble Supreme Court In The Case Of Principal Commissioner Of Income Tax, Central-3 Vs. Abhisar Buildwell [P] Ltd. Reported In [2023] 149 Taxmann.Com 399 [Sc]. The Hon’Ble Supreme Court Has Summarised The Legal Position In Paragraph 11 Of The Judgment & 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] & That Of The High Court Of Gujarat In The Case Of Principal Commissioner Of Income Tax-4 Vs. Saumya

Section 132Section 132ASection 153A

…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 2 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…

Principal Commissioner of Income Tax Central 2 Kolkata vs. M/S Bhansali Fincom Pvt Ltd

The appeal stands disposed of in terms of

ITA/90/2022HC Calcutta26 Apr 2023

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 26Th April, 2023 Appearance : Mr. Prithu Dhudheria, Adv. … For Appellant Mr. S. M. Surana, Adv. Mr. Bhaskar Sengupta, Adv. …For Respondent. The Court : This Appeal Has Been Filed By The Revenue Challenging The Order Passed By The Income Tax Appellate Tribunal. The Legal Issue Involved In The Instant Case Is The Scope Of Assessment Under Section 153A Of The Income Tax Act. The Legal Issue Which Has Been Raised By The Revenue Has Been Answered By The Hon’Ble Supreme Court In The Case Of Principal Commissioner Of Income Tax, Central-3 Vs. Abhisar Buildwell [P] Ltd. Reported In [2023] 149 Taxmann.Com 399 [Sc]. The Hon’Ble Supreme Court Has Summarised The Legal Position In Paragraph 11 Of The Judgment & 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

Section 132Section 132ASection 153A

…l 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 2 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…

Principal Commissioner of Income Tax Central 2 Kolkata vs. Smt Urmila Devi Saraogi

The appeal stands disposed of in terms of

ITAT/87/2022HC Calcutta26 Apr 2023

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 26Th April, 2023 Appearance : Ms. Smita Das De, Adv. … For Appellant Mr. J.P. Khaitan, Sr. Adv. Mr. Sauyma Kejriwal, Adv. Ms. Ananya Routy, Adv. Ms. Pritha Basu, Adv. Ms. Ankita Agrahari, Adv …For Respondent. The Court : This Appeal Has Been Filed By The Revenue Challenging The Order Passed By The Income Tax Appellate Tribunal. The Legal Issue Involved In The Instant Case Is The Scope Of Assessment Under Section 153A Of The Income Tax Act. The Legal Issue Which Has Been Raised By The Revenue Has Been Answered By The Hon’Ble Supreme Court In The Case Of Principal Commissioner Of Income Tax, Central-3 Vs. Abhisar Buildwell [P] Ltd. Reported In [2023] 149 Taxmann.Com 399 [Sc]. The Hon’Ble Supreme Court Has Summarised The Legal Position In Paragraph 11 Of The Judgment & In Paragraph 13 The Hon’Ble Supreme Court Has Held That It Is An Agreement With A View Taken By The Delhi

Section 132Section 132ASection 153A

…l 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 2 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…

Principal Commissioner of Income Tax Central 2 Kolkata vs. M/S Pasari Multiprojects Pvt Ltd

The appeal stands disposed of in terms of

ITA/54/2022HC Calcutta26 Apr 2023

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 26Th April, 2023 Appearance : Mr. Soumen Bhattacharyya, Adv. … For Appellant Mr. Avra Mazumder, Adv. Mr. Samrat Das, Adv. Mr. Suman Bhowmick, Adv. … For Respondent The Court : This Appeal Has Been Filed By The Revenue Challenging The Order Passed By The Income Tax Appellate Tribunal. The Legal Issue Involved In The Instant Case Is The Scope Of Assessment Under Section 153A Of The Income Tax Act. The Legal Issue Which Has Been Raised By The Revenue Has Been Answered By The Hon’Ble Supreme Court In The Case Of Principal Commissioner Of Income Tax, Central-3 Vs. Abhisar Buildwell [P] Ltd. Reported In [2023] 149 Taxmann.Com 399 [Sc]. The Hon’Ble Supreme Court Has Summarised The Legal Position In Paragraph 11 Of The Judgment & 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

Section 132Section 132ASection 153A

…l 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 2 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…

Principal Commissioner of Income Tax Central 2 Kolkata vs. M/S Pasari Multiprojects Pvt Ltd

The appeal stands disposed of in terms of

ITA/53/2022HC Calcutta26 Apr 2023

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 26Th April, 2023 Appearance : Mr. Soumen Bhattacharyya, Adv. … For Appellant Mr. Avra Mazumder, Adv. Mr. Samrat Das, Adv. Mr. Suman Bhowmick, Adv. … For Respondent The Court : This Appeal Has Been Filed By The Revenue Challenging The Order Passed By The Income Tax Appellate Tribunal. The Legal Issue Involved In The Instant Case Is The Scope Of Assessment Under Section 153A Of The Income Tax Act. The Legal Issue Which Has Been Raised By The Revenue Has Been Answered By The Hon’Ble Supreme Court In The Case Of Principal Commissioner Of Income Tax, Central-3 Vs. Abhisar Buildwell [P] Ltd. Reported In [2023] 149 Taxmann.Com 399 [Sc]. The Hon’Ble Supreme Court Has Summarised The Legal Position In Paragraph 11 Of The Judgment & 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

Section 132Section 132ASection 153A

…l 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 2 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…

Principal Commissioner of Income Tax Central 1 Kolkata vs. M/S Anjali Jewellers

The appeal stands disposed of in terms of

ITA/77/2022HC Calcutta26 Apr 2023

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 26Th April, 2023 Appearance : Mr. Soumen Bhattacharyya, Adv. … For Appellant Mr. Abhrotosh Majumer, Sr. Adv. Mr. Avra Mazumder, Adv. Mr. Kausheyo Roy, Adv. Mr. Samrat Das, Adv. … For Respondent The Court : This Appeal Has Been Filed By The Revenue Challenging The Order Passed By The Income Tax Appellate Tribunal. The Legal Issue Involved In The Instant Case Is The Scope Of Assessment Under Section 153A Of The Income Tax Act. The Legal Issue Which Has Been Raised By The Revenue Has Been Answered By The Hon’Ble Supreme Court In The Case Of Principal Commissioner Of Income Tax, Central-3 Vs. Abhisar Buildwell [P] Ltd. Reported In [2023] 149 Taxmann.Com 399 [Sc]. The Hon’Ble Supreme Court Has Summarised The Legal Position In Paragraph 11 Of The Judgment & In Paragraph 13 The Hon’Ble Supreme Court Has Held That It Is An Agreement With A View Taken By The Delhi

Section 132Section 132ASection 153A

…l 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 2 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…

Mbl Infrastructures Limited vs. Principal Commissioner of Income Tax, Central-I, Kolkata

The appeal stands disposed of in terms of

ITA/59/2021HC Calcutta26 Apr 2023

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 26Th April, 2023 Appearance : Mr. J.P. Khaitan, Sr. Adv. Mr. Sauyma Kejriwal, Adv. Ms. Ananya Routy, Adv. Ms. Pritha Basu, Adv. Ms. Ankita Agrahari, Adv … For Appellant Ms. Smita Das De, Adv. … For Respondent The Court : This Appeal Has Been Filed By The Assessee Challenging The Order Passed By The Income Tax Appellate Tribunal. The Legal Issue Involved In The Instant Case Is The Scope Of Assessment Under Section 153A Of The Income Tax Act. The Legal Issue Which Has Been Raised By The Revenue Has Been Answered By The Hon’Ble Supreme Court In The Case Of Principal Commissioner Of Income Tax, Central-3 Vs. Abhisar Buildwell [P] Ltd. Reported In [2023] 149 Taxmann.Com 399 [Sc]. The Hon’Ble Supreme Court Has Summarised The Legal Position In Paragraph 11 Of The Judgment & In Paragraph 13 The Hon’Ble Supreme Court Has Held That It Is An Agreement With A View Taken By The Delhi

Section 132Section 132ASection 153A

…l 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 2 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…

Principal Commissioner of Income Tax Central 1 Kolkata vs. M/S Mbl Infrastructure Ltd

The appeal stands disposed of in terms of

ITA/85/2022HC Calcutta26 Apr 2023

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 26Th April, 2023 Appearance : Ms. Smita Das De, Adv. … For Appellant Mr. J.P. Khaitan, Sr. Adv. Mr. Sauyma Kejriwal, Adv. Ms. Ananya Routy, Adv. Ms. Pritha Basu, Adv. Ms. Ankita Agrahari, Adv …For Respondent. The Court : This Appeal Has Been Filed By The Revenue Challenging The Order Passed By The Income Tax Appellate Tribunal. The Legal Issue Involved In The Instant Case Is The Scope Of Assessment Under Section 153A Of The Income Tax Act. The Legal Issue Which Has Been Raised By The Revenue Has Been Answered By The Hon’Ble Supreme Court In The Case Of Principal Commissioner Of Income Tax, Central-3 Vs. Abhisar Buildwell [P] Ltd. Reported In [2023] 149 Taxmann.Com 399 [Sc]. The Hon’Ble Supreme Court Has Summarised The Legal Position In Paragraph 11 Of The Judgment & In Paragraph 13 The Hon’Ble Supreme Court Has Held That It Is An Agreement With A View Taken By The Delhi

Section 132Section 132ASection 153A

…l 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 2 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…

Principal Commissioner of Income Tax Central 2 Kolkata vs. M/S Vijaypath Management Pvt Ltd

The appeal stands disposed of in terms of

ITAT/22/2023HC Calcutta26 Apr 2023

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 26Th April, 2023 Appearance : Mr. Tilak Mitra, Adv. … For Appellant The Court : This Appeal Has Been Filed By The Revenue Challenging The Order Passed By The Income Tax Appellate Tribunal. The Legal Issue Involved In The Instant Case Is The Scope Of Assessment Under Section 153A Of The Income Tax Act. The Legal Issue Which Has Been Raised By The Revenue Has Been Answered By The Hon’Ble Supreme Court In The Case Of Principal Commissioner Of Income Tax, Central-3 Vs. Abhisar Buildwell [P] Ltd. Reported In [2023] 149 Taxmann.Com 399 [Sc]. The Hon’Ble Supreme Court Has Summarised The Legal Position In Paragraph 11 Of The Judgment & 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] & That Of The High Court Of Gujarat In The Case Of Principal Commissioner Of Income Tax-4 Vs. Saumya

Section 132Section 132ASection 153A

…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 2 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…

Pr. Commissioner of Income Tax Central 3 vs. Abhisar Buildwell P. Ltd

C.A. No.-006580-006580 - 2021Supreme Court24 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 153ASection 2(45)Section 4Section 5

…eva) Ltd. (2015) 374 ITR 645 (Bombay) 5. Pr. Commissioner of Income Tax (Central), Bangalore and Ors. Vs. M/s. Delhi International Airport Pvt. Ltd. and Ors. (2022) 443 ITR 382 (Karnataka) 6. Commissioner of Income Tax (Central)-III Vs. Kabul Chawla (2016) 380 ITR 573 (Delhi) 7. Principal Commissioner of Income Tax, Central -2, New (2017) 395 ITR 526 (Delhi) CA No. 6580/2021 Etc. Page 40 of 59 Delhi Vs. Meeta Gutgutia 8. Chintels India Ltd. Vs. Deputy Commissioner of Income Tax – Circle -8, Delhi (2017) 397 ITR 416 (Delhi) 9. Sri. S.M. Kamal Pasha Vs. The Deputy Commissioner of Income-Tax Central Circ…

ACIT, New Delhi vs. Sh. Dheeraj Kumar Jain, Delhi

In the result, appeal filed by the revenue for AY 2008-09 is dismissed and Cross Objections filed by the assessee for Assessment Years 2008-09

ITA 5528/DEL/2011[2008-09]Status: DisposedITAT Delhi24 Apr 2023AY 2008-09

Bench: Shri C. M. Garg & Shri M. Balaganeshacit, Vs. Dheeraj Kumar Jain, Central Circle-3, C-215, Vivek Vihar, New Delhi Delhi (Appellant) (Respondent) Pan: Aadpj4043R C.O. No. 17 & 18/Del/2012 (In Ita No. 5528 & 5529/Del/2011) (Assessment Year: 2008-09 & 2009-10) Dheeraj Kumar Jain, Vs. Acit, C-215, Vivek Vihar, Central Circle-3, Delhi New Delhi (Appellant) (Respondent) Pan: Aadpj4043R Assessee By : Dr. Rakesh Gupta, Adv Revenue By: Sh. T. James Singson, Cit Dr Date Of Hearing 18/04/2023 Date Of Pronouncement 24/04/2023

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Sh. T. James Singson, CIT DR
Section 132Section 143(1)Section 143(3)Section 153ASection 153CSection 68

…ition made on account of unsecured loans made u/s 68 of the Act and consequently, disallowances of interest thereon. Hence, respectfully following the decision of the Hon'ble Delhi High Court (Jurisdictional High Court) in the case of Kabul Chawla reported in 380 ITR 573 and the decision of the Hon’ble Supreme Court in the case of CIT vs. Sinhgad Technical Education Society reported in 397 ITR 344 (SC). We hold that assessment framed u/s 153C of the Act making additions u/s 68 of the Act and consequently, interest thereon, deserves to be deleted. Accordingly, ground No. 1 raised by the assessee in its cross objec…

DCIT, CC-7(3), Mumbai vs. Satish Jagannath Aggarwal, Mumbai

In the result, the appeal of the revenue stand dismissed

ITA 2818/MUM/2022[2014-15]Status: DisposedITAT Mumbai20 Apr 2023AY 2014-15
For Appellant: Rushabh MehtaFor Respondent: Krishna Kumar
Section 132Section 143(3)Section 153Section 153ASection 153CSection 158B

…out jurisdiction, as it was not based on any incriminating material found during the course of the search. 6.3.5 In this regard, the assessee has placed reliance on several judicial decisions, including the decisions in the cases of CIT v. Kabul Chawla (2016) 380 ITR 573 (Del)and CITVs, Sinhgad Technical Education Society (2017) 84 taxmann.com 290 (SC). In the submissions made subsequent to the remand report, the assessee submitted that the contention of the learned AO in para 4 of the remand report that the share transaction carried out in the scrip of M/s. Luminate Technologies Ltd Was reason behind the initiat…

New Horizon Commercial Co., New Delhi vs. ACIT Central Circle-5, Jhandewalan Extension

In the result, the appeal of the assessee is dismissed

ITA 1606/DEL/2022[2016-17]Status: DisposedITAT Delhi20 Apr 2023AY 2016-17

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2016-17

For Appellant: Shri Rajkumar Gupta, CAFor Respondent: Ms. Sarita Kumari, CIT-DR
Section 132Section 139(1)Section 153A

…sessee made before him in paras 4.5.2, 4.5.3 and 4.5.4 of his order. He recorded his observations and findings in paras 4.5.5, 4.5.6, 4.5.7 and 4.5.8 of his order. The Ld. CIT(A) analysed the decision of Hon’ble Delhi High Court in CIT vs. Kabul Chawla (2016) 380 ITR 573 (Delhi) and tested the facts of the assessee’s case on the anvil of the principles of law enunciated by the Hon’ble Delhi High Court in the decision (supra) and recorded his conclusion in para 4.5.8 as under:- “4.5.8 This is a case where the return of income was not filed by the appellant for the AY under consideration. Since no return has been…

Moin Akhtar Qureshi, New Delhi vs. Pr.CIT Central Circle- 1, New Delhi

In the result, all the captioned appeals are allowed

ITA 894/DEL/2021[2011-12]Status: DisposedITAT Delhi20 Apr 2023AY 2011-12

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharma

Section 132Section 153ASection 2(22)(e)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.891 to 894/Del/2021 Assessment Year: 2008-09 to 2011-12 Moin Akhtar Qureshi Pr. Commissioner of I. Tax C-134, Ground Floor Vs Central-1 Defence Colony, New Delhi New Delhi-110024 PAN No.AAAPQ4438L (APPELLANT) (RESPONDENT) Appellant by Sh. Hiren Mehta, CA Sh. Ashwani Gupta, CA Respondent by Ms. Sarita Kumari, CIT DR Date of hearing: 17/04/2023 Date of Pronouncement: 20/04/2023 ORDER PER N. K. BILLAIYA, AM: ITA No.891/De/2021 to 894/Del/2021 four separate…