CIT v. Kabul Chawla

Shri M A Khan, Bhopal vs. The ACIT 3(1), Bhopal

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) It(Ss)A Nos.37 To 42/Ind/2015 & Assessment Years: 2004-05 To 2010-11 Late M.A. Khan Acit 3(1) (Through L/H Nazhat Bhopal Parveen Khan) बनाम/ B-90, Housing Board, Vs. Kohefiza, Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan:Aewpk 3620 C Assessee By Ms. Nisha Lahoti & Shri Vijay Bansal, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 12.01.2023 Date Of Pronouncement 31.03.2023

…that no addition can be made in the proceeding of section 153A in “unabated years” without having any “incriminating material”; such a proposition is decided by Hon’ble Delhi High Court in CIT Vs. Kabul Chawla (2016) 2 ITJ Online 869 (Trib. – Delhi) : (2016) 380 ITR 573 : (2015) 281 CTR 45 : (2015) 234 Taxman 300 and also followed by Hon’ble Jurisdictional High Court of Madhya Pradesh in PCIT Vs. Gahoi Dal & Oil Mills (2021) 11 ITJ Online 314 (MP), ITA No. 21, 31 & 32 of 2019, order dated 12.07.2019. The relevant paras of the decision of Hon’ble Jurisdictional High Court are reproduced below: “8. Dwelling on th…

M/S. Bajrangbali Steel Industries Pvt. Ltd, Rourkla vs. ACIT, Central Circle, Sambalpur

In the result, appeals of the assessee in IT(SS)A No

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.31 To 33/Ctk/2022 (ननधाारण वषा / Assessment Year : 2016-2017 To 2018-2019) M/S Bee Pee Rollers Pvt. Ltd., Vs Acit, Central Circle, Sambalpur Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aabcb 3593 P & आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.34 To 39/Ctk/2022 & आयकर अऩीऱ/Ita No.109/Ctk/2022 (ननधाारण वषा / Assessment Year : 2014-2017 To 2020-2021) M/S Bajrangbali Steel Industries Pvt. Vs Acit, Central Circle, Sambalpur Ltd., Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aabcb 3594 L & आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)/It(Ss)A Nos.40 To 44/Ctk/2022 (ननधाारण वषा / Assessment Year : 2014-2015 To 2018-2019) M/S Bajrangbali Re-Rollers Pvt. Ltd. Vs Acit, Central Circle, Sambalpur Lal Building, Kachery Road, Rourkela, Sundergarh, Odisha-769012 Pan No. :Aaccb 6678 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate With Shri B.K. Tibrewal, Ca & Ms. Nisha Rachh, Ca Shri M.K.Gautam, Pr.Cit(Osd) राजस्व की ओर से /Revenue By : सुनवाई की तारीख / Date Of Hearing : 28/03/2023 घोषणा की तारीख/Date Of Pronouncement : 28/03/2023

…ritisised as unreasonable, perverse or unavailable on the face of record. Resultantly, these appeals fail". It may please be noted that the Hon'ble Kerala High Court has duly noted the contrary decision of Hon'ble Delhi High Court in the case of Kabul Chawla (380 ITR 573), and Kurele Paper Mills (P.) Ltd. (38Q ITR 571) and Hon'ble Mumbai High Court in the case of Continental Warehousing Corporation (Nhava Sheva) Ltd. (374 ITR 645) while holding the decision in favour of Revenue. ii.) The Hon'ble Allahabad High Court in the case of CIT vs. Raj Kumar Arora (52 taxmann.com 172) held that the Assessing Officer has po…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

…4 ITR 0543 it was held that " There had to be incriminating material recovered during the search quo the Assessee in each of the years for the purposes of framing an assessment under Section 153A of the Act. " (xxv) In the case of CIT vs Kabul Chawala (20] 6) 380 ITR 573 (Del) it was held that "Assessment U/S 153A can be carried out only on the basis of seized material. 'Where no incriminating material was unearthed during the search, no additions could be made to the income already assessed" (xxvi) In the case of Best Infrastructure lndia (P) Ltd & 01'5. Vrs. ACIT & Ors. (2016) 47 CCH 0159 it was held that "When…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

…4 ITR 0543 it was held that " There had to be incriminating material recovered during the search quo the Assessee in each of the years for the purposes of framing an assessment under Section 153A of the Act. " (xxv) In the case of CIT vs Kabul Chawala (20] 6) 380 ITR 573 (Del) it was held that "Assessment U/S 153A can be carried out only on the basis of seized material. 'Where no incriminating material was unearthed during the search, no additions could be made to the income already assessed" (xxvi) In the case of Best Infrastructure lndia (P) Ltd & 01'5. Vrs. ACIT & Ors. (2016) 47 CCH 0159 it was held that "When…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

…4 ITR 0543 it was held that " There had to be incriminating material recovered during the search quo the Assessee in each of the years for the purposes of framing an assessment under Section 153A of the Act. " (xxv) In the case of CIT vs Kabul Chawala (20] 6) 380 ITR 573 (Del) it was held that "Assessment U/S 153A can be carried out only on the basis of seized material. 'Where no incriminating material was unearthed during the search, no additions could be made to the income already assessed" (xxvi) In the case of Best Infrastructure lndia (P) Ltd & 01'5. Vrs. ACIT & Ors. (2016) 47 CCH 0159 it was held that "When…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

…4 ITR 0543 it was held that " There had to be incriminating material recovered during the search quo the Assessee in each of the years for the purposes of framing an assessment under Section 153A of the Act. " (xxv) In the case of CIT vs Kabul Chawala (20] 6) 380 ITR 573 (Del) it was held that "Assessment U/S 153A can be carried out only on the basis of seized material. 'Where no incriminating material was unearthed during the search, no additions could be made to the income already assessed" (xxvi) In the case of Best Infrastructure lndia (P) Ltd & 01'5. Vrs. ACIT & Ors. (2016) 47 CCH 0159 it was held that "When…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

…4 ITR 0543 it was held that " There had to be incriminating material recovered during the search quo the Assessee in each of the years for the purposes of framing an assessment under Section 153A of the Act. " (xxv) In the case of CIT vs Kabul Chawala (20] 6) 380 ITR 573 (Del) it was held that "Assessment U/S 153A can be carried out only on the basis of seized material. 'Where no incriminating material was unearthed during the search, no additions could be made to the income already assessed" (xxvi) In the case of Best Infrastructure lndia (P) Ltd & 01'5. Vrs. ACIT & Ors. (2016) 47 CCH 0159 it was held that "When…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

…4 ITR 0543 it was held that " There had to be incriminating material recovered during the search quo the Assessee in each of the years for the purposes of framing an assessment under Section 153A of the Act. " (xxv) In the case of CIT vs Kabul Chawala (20] 6) 380 ITR 573 (Del) it was held that "Assessment U/S 153A can be carried out only on the basis of seized material. 'Where no incriminating material was unearthed during the search, no additions could be made to the income already assessed" (xxvi) In the case of Best Infrastructure lndia (P) Ltd & 01'5. Vrs. ACIT & Ors. (2016) 47 CCH 0159 it was held that "When…