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)

Rajeshwer Yadav, Uttar Padesh vs. DCIT Central Circle, Uttar Pradesh

In the result, both the appeal filed by the Assessee stands allowed

ITA 1909/DEL/2022[2017-18]Status: DisposedITAT Delhi11 Apr 2023AY 2017-18

Bench: Shri N.K. Choudhry & Dr. Brr Kumar

For Appellant: Sh. Gaurav Jain, Ld. AdvFor Respondent: Sh. T. Kipgen, Ld. CIT/DR

Section 115BSection 132Section 153ASection 250(6)Section 69A

…,460/- without any cogent material and based on human probabilities, despite the fact that after the search, the assessment is to be framed based on the incriminating material only, as per decision of the jurisdictional High court in the case of Kabul Chawla, 380 ITR 573. 4. The ld. Commissioner though considered the claims/contentions/replies of the Assessee and also the judgments, on which the Assessee relied, however, affirmed the assessment order and the addition on legal aspects as well as on merits. The Assessee being aggrieved is in appeal before us. 5. Heard the parties and perused the material available…

Agrim Infraproject Private Limited, Guwahati vs. Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, this appeal of the assessee i

ITA 224/GTY/2019[2012-13]Status: HeardITAT Guwahati05 Apr 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

…nt Years: 2012-2013, 2015-16, 2012-13 Agrim Infraproject Private Limited IT(SS)A Nos. 26 & 27/KOL/2021 in the case of GPT Sons (P) Limited, wherein we have made reference to the judgment of the Hon’ble Delhi High Court in the case of Kabul Chawla reported in 380 ITR 573 (Del.), judgment of Hon’ble Gujarat High Court in the case of Saumya Construction and judgment of the Hon’ble Calcutta High Court in the caes of Salasar Stock Broking Pvt. Limited. Our finding read as under:- “8. We have duly considered rival contentions and gone through the record carefully. Before adverting to the facts and alleged seized mater…

Agrim Infraproject Private Limited, Guwahati vs. Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, this appeal of the assessee i

ITA 222/GTY/2019[2015-16]Status: HeardITAT Guwahati05 Apr 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

…nt Years: 2012-2013, 2015-16, 2012-13 Agrim Infraproject Private Limited IT(SS)A Nos. 26 & 27/KOL/2021 in the case of GPT Sons (P) Limited, wherein we have made reference to the judgment of the Hon’ble Delhi High Court in the case of Kabul Chawla reported in 380 ITR 573 (Del.), judgment of Hon’ble Gujarat High Court in the case of Saumya Construction and judgment of the Hon’ble Calcutta High Court in the caes of Salasar Stock Broking Pvt. Limited. Our finding read as under:- “8. We have duly considered rival contentions and gone through the record carefully. Before adverting to the facts and alleged seized mater…

Agrim Infraproject Private Limited, Guwahati vs. Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, this appeal of the assessee i

ITA 219/GTY/2019[2012-13]Status: HeardITAT Guwahati05 Apr 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

…nt Years: 2012-2013, 2015-16, 2012-13 Agrim Infraproject Private Limited IT(SS)A Nos. 26 & 27/KOL/2021 in the case of GPT Sons (P) Limited, wherein we have made reference to the judgment of the Hon’ble Delhi High Court in the case of Kabul Chawla reported in 380 ITR 573 (Del.), judgment of Hon’ble Gujarat High Court in the case of Saumya Construction and judgment of the Hon’ble Calcutta High Court in the caes of Salasar Stock Broking Pvt. Limited. Our finding read as under:- “8. We have duly considered rival contentions and gone through the record carefully. Before adverting to the facts and alleged seized mater…

ACIT, Central Circle-2(1), Mumbai vs. M/S Rishabraj Infra Pvt. Ltd, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 3246/MUM/2022[2015-16]Status: DisposedITAT Mumbai05 Apr 2023AY 2015-16

Bench: Shri B R Baskaran & Shir Pavan Kumar Gadaleita Nos. 3246/Mum/2022 (A.Y: 2015-16) Acit, C.Circle -2(1), Vs. Rishabraj Infrapvtltd., Old Cgo Bldg, 804, 212, 2Nd Floor, B Wing, 8Th Floor, M.K. Road, Bldg No. 3, Hari Om Mumbai – 400020. Plaza, Mg Road, Boravali (E), Mumbai-400066. Pan/Gir No. : Aadcv2975P Appellant .. Respondent Appellant By : Ms.Riddhi Mishra.Dr Revenue By : Mr.Karan Jain.Ar Date Of Hearing 18.04.2023 Date Of Pronouncement 24.04.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)-48, Mumbai Passed U/Sec 250 Of The Act. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Ms.Riddhi Mishra.DRFor Respondent: Mr.Karan Jain.AR

Section 143(2)Section 143(3)Section 153ASection 153CSection 68

…qua each such earlier assessment year - Whether SLP against said decision was to be dismissed - Held, yes [Para 2] [In favour of assessee] 8.10 Similar judicial pronouncements have been made by the Hon'ble Delhi High Court in CIT Central-III vs. Kabul Chawla,380 ITR 573(Del). The Hon'ble Delhi High Court in the case ofPr. CIT vs. Meeta Gutgutia [supra], has affirmed the view that no addition can be made for a particular assessment year without there being an incriminating material that relates to the said assessment year which would justify such an addition. As stated above, the Hon'ble Supreme Court in the case…

The Dy.Comm. of Income Tax, Central Circle-5(1) ., Mumbai vs. M/S. Shah & Parikh, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 2704/MUM/2022[2015-16]Status: DisposedITAT Mumbai04 Apr 2023AY 2015-16

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadalethe Dcit, Vs. M/S Shah & Parikh Central Circle 5(1), 2, Vallabh Niwas, Room No. 1928, 19Th Malviya Road, Floor, Air India Bldg, Vile Parle(E), Nariman Point, Mumbai-400057 Mumbai – 400021. Pan/Gir No. : Aajfs4684D Appellant .. Respondent

For Appellant: Shri.Dr. Kishor Dhule CIT-DR &For Respondent: Shri. JP Bairagra

Section 132Section 143(3)Section 153ASection 68Section 801A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER The DCIT, Vs. M/s Shah & Parikh Central Circle 5(1), 2, Vallabh Niwas, Room No. 1928, 19th Malviya Road, Floor, Air India Bldg, Vile Parle(E), Nariman Point, Mumbai-400057 Mumbai – 400021. PAN/GIR No. : AAJFS4684D Appellant .. Respondent Appellant by : Shri.Dr. Kishor Dhule CIT-DR & Smt. Neeraja Sharma.DR Respondent by : Shri. JP Bairagra, Shri Ashiskumar Bairagra & Shri Akhilesh Pevekar. AR Date of Hearing 06.02.2023 Date of Pronouncement 03.04.2023 आदेश / O R D E R PER…

The Dy Comm. of Income Tax, Central Circle-5(1), Mumbai vs. M/S Rps Infra Projects Private Limited, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 2625/MUM/2022[2015-16]Status: DisposedITAT Mumbai04 Apr 2023AY 2015-16

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadalethe Dcit, Vs. M/S Rps Priti Jv, Central Circle 5(1), C-113, Shyamkamal Room No. 1928, 19Th Bldg, 27 Tejpal Road, Floor, Air India Bldg, Agarwal Market, Vile Nariman Point, Parle (E), Mumbai – 400021. Mumbai-400057. Pan/Gir No. : Aabar7230F Appellant .. Respondent

For Appellant: Shri.Dr. Kishor Dhule CIT-DR &For Respondent: Shri. JP Bairagra

Section 132Section 132(4)Section 143(3)Section 153ASection 801A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI BASKARAN BR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER The DCIT, Vs. M/s RPS Priti JV, Central Circle 5(1), C-113, Shyamkamal Room No. 1928, 19th Bldg, 27 Tejpal Road, Floor, Air India Bldg, Agarwal Market, Vile Nariman Point, Parle (E), Mumbai – 400021. Mumbai-400057. PAN/GIR No. : AABAR7230F Appellant .. Respondent Appellant by : Shri.Dr. Kishor Dhule CIT-DR & Smt. Neeraja Sharma.DR Respondent by : Shri. JP Bairagra, Shri Ashiskumar Bairagra & Shri Akhilesh Pevekar. AR Date of Hearing 06.02.2023 Date of Pronouncement 18.04.…

Assistant Commissioner of Income Tax, Central Circle-1, Guwahati vs. Abci Infrastructures Private Limited, Kolkata

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

ITA 1/GTY/2023[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

For Appellant: (1) That on the facts and in the circumstances of the case

Section 143(3)Section 147Section 148Section 153Section 153C

…ITA No. 40/GAU/2022 Assessment Year: 2013-2014 & Assessment Year: 2013-2014 ABCI Infrastructure Pvt. Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. No. 40/GAU/2022 Assessment Year: 2013-2014 ABCI Infrastructure Pvt. Limited,............ Appellant 6th Floor, Vasundhara, 2/7, Sarat Bose Road, Bhowanipore, Kolkata-700020 [PAN:AACCM3317R] -Vs.- Assistant Commissioner of Income Tax,....Respondent Circle-1, Guwahati, Aayakar Bhawan, Christian Basti, G.S.Road, Guwahat…

Abci Infrastructures Private Limited, Kolkata vs. Assistant Commissioner of Income Tax, Central Circle-1, Guwahati

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

ITA 40/GTY/2022[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

For Appellant: (1) That on the facts and in the circumstances of the case

Section 143(3)Section 147Section 148Section 153Section 153C

…ITA No. 40/GAU/2022 Assessment Year: 2013-2014 & Assessment Year: 2013-2014 ABCI Infrastructure Pvt. Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. No. 40/GAU/2022 Assessment Year: 2013-2014 ABCI Infrastructure Pvt. Limited,............ Appellant 6th Floor, Vasundhara, 2/7, Sarat Bose Road, Bhowanipore, Kolkata-700020 [PAN:AACCM3317R] -Vs.- Assistant Commissioner of Income Tax,....Respondent Circle-1, Guwahati, Aayakar Bhawan, Christian Basti, G.S.Road, Guwahat…

Moraj Building Concepts Pvt Ltd, Navi Mumbai vs. DCIT Central Cirle - 5(2), Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 420/MUM/2022[2012-13]Status: DisposedITAT Mumbai31 Mar 2023AY 2012-13

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 1Section 142(1)Section 143(2)Section 143(3)Section 153A

…present case is squarely covered by the Hon'ble Bombay High Court in the case of CIT v. Continental Warehouse Corporation (2015) 374 ITR 645, Murli Agro Products Ltd., [49 taxmann.com 172 (Bom)] and of the Hon'ble Delhi High Court in the cases of Kabul Chawla 380 ITR 573 and Ms. Lata Jain [384 ITR 543]. 5. On the other hand, Ld. DR relied on the orders of the lower authorities and supported their findings. 6. Considered the rival submissions and material placed on record, we observe that there is no doubt that the assessment year 2012-13 and 2013-14 are unabated and we gone through the various notices issued by…

Moraj Building Concepts Pvt. Ltd, Mumbai vs. DCIT Central Circle- 5(2), Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 266/MUM/2022[2016-17]Status: DisposedITAT Mumbai31 Mar 2023AY 2016-17

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 1Section 142(1)Section 143(2)Section 143(3)Section 153A

…present case is squarely covered by the Hon'ble Bombay High Court in the case of CIT v. Continental Warehouse Corporation (2015) 374 ITR 645, Murli Agro Products Ltd., [49 taxmann.com 172 (Bom)] and of the Hon'ble Delhi High Court in the cases of Kabul Chawla 380 ITR 573 and Ms. Lata Jain [384 ITR 543]. 5. On the other hand, Ld. DR relied on the orders of the lower authorities and supported their findings. 6. Considered the rival submissions and material placed on record, we observe that there is no doubt that the assessment year 2012-13 and 2013-14 are unabated and we gone through the various notices issued by…

Moraj Building Concepts Pvt. Ltd, Mumbai vs. DCIT Cent. Cir -5(2), Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 265/MUM/2022[2015-16]Status: DisposedITAT Mumbai31 Mar 2023AY 2015-16

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 1Section 142(1)Section 143(2)Section 143(3)Section 153A

…present case is squarely covered by the Hon'ble Bombay High Court in the case of CIT v. Continental Warehouse Corporation (2015) 374 ITR 645, Murli Agro Products Ltd., [49 taxmann.com 172 (Bom)] and of the Hon'ble Delhi High Court in the cases of Kabul Chawla 380 ITR 573 and Ms. Lata Jain [384 ITR 543]. 5. On the other hand, Ld. DR relied on the orders of the lower authorities and supported their findings. 6. Considered the rival submissions and material placed on record, we observe that there is no doubt that the assessment year 2012-13 and 2013-14 are unabated and we gone through the various notices issued by…

Moraz Building Concepts Pvt. Ltd, Mumbai vs. DCIT Cent Cir 5(2), `Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 264/MUM/2022[2013-14]Status: DisposedITAT Mumbai31 Mar 2023AY 2013-14

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 1Section 142(1)Section 143(2)Section 143(3)Section 153A

…present case is squarely covered by the Hon'ble Bombay High Court in the case of CIT v. Continental Warehouse Corporation (2015) 374 ITR 645, Murli Agro Products Ltd., [49 taxmann.com 172 (Bom)] and of the Hon'ble Delhi High Court in the cases of Kabul Chawla 380 ITR 573 and Ms. Lata Jain [384 ITR 543]. 5. On the other hand, Ld. DR relied on the orders of the lower authorities and supported their findings. 6. Considered the rival submissions and material placed on record, we observe that there is no doubt that the assessment year 2012-13 and 2013-14 are unabated and we gone through the various notices issued by…

Moraj Building Concepts Pvt.Ltd, Mumbai vs. DCIT Central Cir -5(2), Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 263/MUM/2022[2014-15]Status: DisposedITAT Mumbai31 Mar 2023AY 2014-15

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 1Section 142(1)Section 143(2)Section 143(3)Section 153A

…present case is squarely covered by the Hon'ble Bombay High Court in the case of CIT v. Continental Warehouse Corporation (2015) 374 ITR 645, Murli Agro Products Ltd., [49 taxmann.com 172 (Bom)] and of the Hon'ble Delhi High Court in the cases of Kabul Chawla 380 ITR 573 and Ms. Lata Jain [384 ITR 543]. 5. On the other hand, Ld. DR relied on the orders of the lower authorities and supported their findings. 6. Considered the rival submissions and material placed on record, we observe that there is no doubt that the assessment year 2012-13 and 2013-14 are unabated and we gone through the various notices issued by…