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 367,735 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

Jt Commissioner of Income Tax, (OSD) Central Circle 1(4), Mumbai vs. Goodways Realtors Pvt Ltd, Mumbai

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

ITA 879/MUM/2022[2012-13]Status: DisposedITAT Mumbai17 Mar 2023AY 2012-13
Section 132(1)Section 139(1)Section 143(3)Section 153CSection 68

…re is any incriminating document or information pertaining to the assessee which has been found from the possession of the persons searched. In this regard, reliance is placed on the decision of Hon’ble Delhi High Court in the case of Kabul Chawla reported in 380 ITR 573 (Del) ; decision of Hon’ble Calcutta High Court in the case of Principal CIT vs M/s Salasar Stock Broking Ltd in G.A.No. 1929 of 2016 ITAT No. 264 of 2016 dated 24.8.2016 and the decision of Hon’ble Calcutta High Court in the case of CIT vs Veerprabhu Marketing Ltd reported in (2016) 73 taxmann.com 149 (Cal ). Infact the decision in the case of V…

Tarlok Singh Punihani, Delhi vs. DCIT Central Circle-19 New Delhi, Delhi

In the result, the appeals of the assessees in ITA Nos

ITA 1746/DEL/2022[2014-15]Status: DisposedITAT Delhi10 Mar 2023AY 2014-15

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

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Ms. Sapna Bhatia, CIT-DR
Section 132Section 153ASection 153CSection 69

…nd from the business premises of the partnership firm M/s Punihani International. Assessments of the assessee are unabated assessments on the date of search, which means that the ratio laid down by the Hon'ble Delhi High Court in the case of Kabul Chawla in 380 ITR 573 and Meeta Gutgutia Prop. M/s. Ferns N Petals in ITA No.306 to 308/2017 dated 25.05.2017 squarely apply. The relevant findings of the Hon’ble High Court read as under: "37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that…

Narinder Singh Punihani, Delhi vs. DCIT, Central Circle-19, New Delhi, Delhi

In the result, the appeals of the assessees in ITA Nos

ITA 1745/DEL/2022[2014-15]Status: DisposedITAT Delhi10 Mar 2023AY 2014-15

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

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Ms. Sapna Bhatia, CIT-DR
Section 132Section 153ASection 153CSection 69

…nd from the business premises of the partnership firm M/s Punihani International. Assessments of the assessee are unabated assessments on the date of search, which means that the ratio laid down by the Hon'ble Delhi High Court in the case of Kabul Chawla in 380 ITR 573 and Meeta Gutgutia Prop. M/s. Ferns N Petals in ITA No.306 to 308/2017 dated 25.05.2017 squarely apply. The relevant findings of the Hon’ble High Court read as under: "37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that…

ACIT, New Delhi vs. Sh. Gurmeet Singh, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5758/DEL/2016[2010-11]Status: DisposedITAT Delhi07 Mar 2023AY 2010-11

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…for the A.Y. 2006-07, A.Y. 2007-08, A.Y. 2008-09, A.Y. 2009-10, A.Y. 2010- 11 and A.Y. 2011-12. The ld. CIT(A) deleted the additions made u/s 68 respectfully following the decision of the Hon’ble Jurisdictional High Court in the case of CIT Vs. Kabul Chawla (380 ITR 573). A.Y. ITA No. CIT(A) Status before ITAT 2006-07 CIT(A) deleted No Revenue appeal 2007-08 5755/Del/2016 CIT(A) deleted Revenue appeal dismissed (low tax effect) 2008-09 5756/Del/2016 CIT(A) deleted Revenue in appeal (GR-2) 2009-10 5757/Del/2016 CIT(A) deleted Revenue in appeal (GR-2) 2010-11 5758/Del/2016 CIT(A) deleted Revenue in appeal (GR-2)…

ACIT, New Delhi vs. Sh. Gurmeet Singh, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5757/DEL/2016[2009-10]Status: DisposedITAT Delhi07 Mar 2023AY 2009-10

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…for the A.Y. 2006-07, A.Y. 2007-08, A.Y. 2008-09, A.Y. 2009-10, A.Y. 2010- 11 and A.Y. 2011-12. The ld. CIT(A) deleted the additions made u/s 68 respectfully following the decision of the Hon’ble Jurisdictional High Court in the case of CIT Vs. Kabul Chawla (380 ITR 573). A.Y. ITA No. CIT(A) Status before ITAT 2006-07 CIT(A) deleted No Revenue appeal 2007-08 5755/Del/2016 CIT(A) deleted Revenue appeal dismissed (low tax effect) 2008-09 5756/Del/2016 CIT(A) deleted Revenue in appeal (GR-2) 2009-10 5757/Del/2016 CIT(A) deleted Revenue in appeal (GR-2) 2010-11 5758/Del/2016 CIT(A) deleted Revenue in appeal (GR-2)…

ACIT, New Delhi vs. Sh. Gurmeet Singh, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5756/DEL/2016[2008-09]Status: DisposedITAT Delhi07 Mar 2023AY 2008-09

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…for the A.Y. 2006-07, A.Y. 2007-08, A.Y. 2008-09, A.Y. 2009-10, A.Y. 2010- 11 and A.Y. 2011-12. The ld. CIT(A) deleted the additions made u/s 68 respectfully following the decision of the Hon’ble Jurisdictional High Court in the case of CIT Vs. Kabul Chawla (380 ITR 573). A.Y. ITA No. CIT(A) Status before ITAT 2006-07 CIT(A) deleted No Revenue appeal 2007-08 5755/Del/2016 CIT(A) deleted Revenue appeal dismissed (low tax effect) 2008-09 5756/Del/2016 CIT(A) deleted Revenue in appeal (GR-2) 2009-10 5757/Del/2016 CIT(A) deleted Revenue in appeal (GR-2) 2010-11 5758/Del/2016 CIT(A) deleted Revenue in appeal (GR-2)…

Sh. Gurmeet Singh, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5565/DEL/2016[2012-13]Status: DisposedITAT Delhi07 Mar 2023AY 2012-13

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…for the A.Y. 2006-07, A.Y. 2007-08, A.Y. 2008-09, A.Y. 2009-10, A.Y. 2010- 11 and A.Y. 2011-12. The ld. CIT(A) deleted the additions made u/s 68 respectfully following the decision of the Hon’ble Jurisdictional High Court in the case of CIT Vs. Kabul Chawla (380 ITR 573). A.Y. ITA No. CIT(A) Status before ITAT 2006-07 CIT(A) deleted No Revenue appeal 2007-08 5755/Del/2016 CIT(A) deleted Revenue appeal dismissed (low tax effect) 2008-09 5756/Del/2016 CIT(A) deleted Revenue in appeal (GR-2) 2009-10 5757/Del/2016 CIT(A) deleted Revenue in appeal (GR-2) 2010-11 5758/Del/2016 CIT(A) deleted Revenue in appeal (GR-2)…

Sh. Gurmeet Singh, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5564/DEL/2016[2011-12]Status: DisposedITAT Delhi07 Mar 2023AY 2011-12

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…for the A.Y. 2006-07, A.Y. 2007-08, A.Y. 2008-09, A.Y. 2009-10, A.Y. 2010- 11 and A.Y. 2011-12. The ld. CIT(A) deleted the additions made u/s 68 respectfully following the decision of the Hon’ble Jurisdictional High Court in the case of CIT Vs. Kabul Chawla (380 ITR 573). A.Y. ITA No. CIT(A) Status before ITAT 2006-07 CIT(A) deleted No Revenue appeal 2007-08 5755/Del/2016 CIT(A) deleted Revenue appeal dismissed (low tax effect) 2008-09 5756/Del/2016 CIT(A) deleted Revenue in appeal (GR-2) 2009-10 5757/Del/2016 CIT(A) deleted Revenue in appeal (GR-2) 2010-11 5758/Del/2016 CIT(A) deleted Revenue in appeal (GR-2)…

Sh. Gurmeet Singh, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5563/DEL/2016[2010-11]Status: DisposedITAT Delhi07 Mar 2023AY 2010-11

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…for the A.Y. 2006-07, A.Y. 2007-08, A.Y. 2008-09, A.Y. 2009-10, A.Y. 2010- 11 and A.Y. 2011-12. The ld. CIT(A) deleted the additions made u/s 68 respectfully following the decision of the Hon’ble Jurisdictional High Court in the case of CIT Vs. Kabul Chawla (380 ITR 573). A.Y. ITA No. CIT(A) Status before ITAT 2006-07 CIT(A) deleted No Revenue appeal 2007-08 5755/Del/2016 CIT(A) deleted Revenue appeal dismissed (low tax effect) 2008-09 5756/Del/2016 CIT(A) deleted Revenue in appeal (GR-2) 2009-10 5757/Del/2016 CIT(A) deleted Revenue in appeal (GR-2) 2010-11 5758/Del/2016 CIT(A) deleted Revenue in appeal (GR-2)…

Sh. Gurmeet Singh, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5562/DEL/2016[2009-10]Status: DisposedITAT Delhi07 Mar 2023AY 2009-10

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…for the A.Y. 2006-07, A.Y. 2007-08, A.Y. 2008-09, A.Y. 2009-10, A.Y. 2010- 11 and A.Y. 2011-12. The ld. CIT(A) deleted the additions made u/s 68 respectfully following the decision of the Hon’ble Jurisdictional High Court in the case of CIT Vs. Kabul Chawla (380 ITR 573). A.Y. ITA No. CIT(A) Status before ITAT 2006-07 CIT(A) deleted No Revenue appeal 2007-08 5755/Del/2016 CIT(A) deleted Revenue appeal dismissed (low tax effect) 2008-09 5756/Del/2016 CIT(A) deleted Revenue in appeal (GR-2) 2009-10 5757/Del/2016 CIT(A) deleted Revenue in appeal (GR-2) 2010-11 5758/Del/2016 CIT(A) deleted Revenue in appeal (GR-2)…

Sh. Gurmeet Singh, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5561/DEL/2016[2008-09]Status: DisposedITAT Delhi07 Mar 2023AY 2008-09

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…for the A.Y. 2006-07, A.Y. 2007-08, A.Y. 2008-09, A.Y. 2009-10, A.Y. 2010- 11 and A.Y. 2011-12. The ld. CIT(A) deleted the additions made u/s 68 respectfully following the decision of the Hon’ble Jurisdictional High Court in the case of CIT Vs. Kabul Chawla (380 ITR 573). A.Y. ITA No. CIT(A) Status before ITAT 2006-07 CIT(A) deleted No Revenue appeal 2007-08 5755/Del/2016 CIT(A) deleted Revenue appeal dismissed (low tax effect) 2008-09 5756/Del/2016 CIT(A) deleted Revenue in appeal (GR-2) 2009-10 5757/Del/2016 CIT(A) deleted Revenue in appeal (GR-2) 2010-11 5758/Del/2016 CIT(A) deleted Revenue in appeal (GR-2)…

Sh. Gurmeet Singh, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5560/DEL/2016[2007-08]Status: DisposedITAT Delhi07 Mar 2023AY 2007-08

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…for the A.Y. 2006-07, A.Y. 2007-08, A.Y. 2008-09, A.Y. 2009-10, A.Y. 2010- 11 and A.Y. 2011-12. The ld. CIT(A) deleted the additions made u/s 68 respectfully following the decision of the Hon’ble Jurisdictional High Court in the case of CIT Vs. Kabul Chawla (380 ITR 573). A.Y. ITA No. CIT(A) Status before ITAT 2006-07 CIT(A) deleted No Revenue appeal 2007-08 5755/Del/2016 CIT(A) deleted Revenue appeal dismissed (low tax effect) 2008-09 5756/Del/2016 CIT(A) deleted Revenue in appeal (GR-2) 2009-10 5757/Del/2016 CIT(A) deleted Revenue in appeal (GR-2) 2010-11 5758/Del/2016 CIT(A) deleted Revenue in appeal (GR-2)…

Sh. Gurmeet Singh, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5559/DEL/2016[2006-07]Status: DisposedITAT Delhi07 Mar 2023AY 2006-07

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…for the A.Y. 2006-07, A.Y. 2007-08, A.Y. 2008-09, A.Y. 2009-10, A.Y. 2010- 11 and A.Y. 2011-12. The ld. CIT(A) deleted the additions made u/s 68 respectfully following the decision of the Hon’ble Jurisdictional High Court in the case of CIT Vs. Kabul Chawla (380 ITR 573). A.Y. ITA No. CIT(A) Status before ITAT 2006-07 CIT(A) deleted No Revenue appeal 2007-08 5755/Del/2016 CIT(A) deleted Revenue appeal dismissed (low tax effect) 2008-09 5756/Del/2016 CIT(A) deleted Revenue in appeal (GR-2) 2009-10 5757/Del/2016 CIT(A) deleted Revenue in appeal (GR-2) 2010-11 5758/Del/2016 CIT(A) deleted Revenue in appeal (GR-2)…

Assistant Commissioner of Income Tax, Circle-1, Guwahati vs. M/S. Pawan Cement Company Private Limited, Guwahati

In the result, both the appeals filed by the Revenue for AY

ITA 73/GTY/2020[2013-14]Status: DisposedITAT Guwahati03 Mar 2023AY 2013-14

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 132Section 139(1)Section 143(2)Section 153ASection 250Section 68

…business purposes. 9. We find that the Co-ordinate Bench while adjudicating similar issue in the case of Sainath Coloniers V ACIT (2019) 35 ITJ 77 (Trib. Indore) following the judgment of Hon’ble High Court of Delhi in the case of CIT V/s Kabul Chawla (2016) 380 ITR 573 (Del) observed as follows: “We therefore in the given facts and circumstances of the case and respectfully following the judgments referred and relied by the Ld. Counsel for the assessee are of the considered view that no addition/disallowance was called for Assessment Year 2008-09 to 2010-11 as no incriminating material was found during the cour…

Assistant Commissioner of Income Tax, Circle-1, Guwahati vs. M/S. Pawan Cement Company Private Limited, Guwahati

In the result, both the appeals filed by the Revenue for AY

ITA 72/GTY/2020[2011-12]Status: DisposedITAT Guwahati03 Mar 2023AY 2011-12

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 132Section 139(1)Section 143(2)Section 153ASection 250Section 68

…business purposes. 9. We find that the Co-ordinate Bench while adjudicating similar issue in the case of Sainath Coloniers V ACIT (2019) 35 ITJ 77 (Trib. Indore) following the judgment of Hon’ble High Court of Delhi in the case of CIT V/s Kabul Chawla (2016) 380 ITR 573 (Del) observed as follows: “We therefore in the given facts and circumstances of the case and respectfully following the judgments referred and relied by the Ld. Counsel for the assessee are of the considered view that no addition/disallowance was called for Assessment Year 2008-09 to 2010-11 as no incriminating material was found during the cour…

ACIT Central Circle-26, Delhi vs. Reena Jain, Delhi

In the result, the appeal of the Revenue is dismissed

ITA 411/DEL/2022[2013-14]Status: DisposedITAT Delhi03 Mar 2023AY 2013-14

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh. Shashi Bhushan Shukla, CIT DR
Section 132Section 143(1)Section 143(2)Section 153ASection 69

…not on the basis of any incriminating found and seized during the course of search but solely based on the report of the DVO. 6. With regard to the deletion made by the ld. CIT(A), reliance is placed on the following case laws: i. CIT v. Kabul Chawla (2016] 380 ITR 573/(2015) 234 Taxman 300/61 taxmann.com 412 (Delhi), ii. All Cargo Global Logistics Limited Vs. DCIT [2012] 18 ITR 106, iii. ACIT, Central Circle-16, New Delhi vs. Vinita Chaurasia, ITA No. 5957/DEL/2015 dated 05.10.2018, iv. ACIT, Central Circle-4, New Delhi vs. M/s. Moolchand Steels Pvt. Ltd., ITA No. 2544/DEL/2015 dated 10.10.2018 etc. 7. The Ho…

Aruna Chaudhary, New Delhi vs. ACIT, Central Circle-26, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5338/DEL/2017[2010-11]Status: DisposedITAT Delhi03 Mar 2023AY 2010-11

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. C. S. Anand, AdvFor Respondent: Sh. P. Praveen Sidharth, CIT DR
Section 132Section 153ASection 250Section 251Section 254Section 2BSection 54BSection 56

…ds which according to Hon'ble Apex court in case of NTPC 229 ITR 383 can be raised at any stage of the proceedings. 2.2 That the Ld. CIT(A) has erred in ignoring the judgement of jurisdictional Hon'ble Delhi High Court in the case of CIT v Kabul Chawla [2016] 380 ITR 573 (Delhi) whereby it was held that completed assessments can be interfered with by the Ld. AO while making addition u/s 153A only on the basis of some incriminating material found during search. 2 Smt. Aruna Chaudhary 3. That the Ld. CIT(A) has erred in sustaining the addition of Rs. 2,00,000/-on account of agricultural income which is otherwise t…

Ajmera Pharmasure Ltd, Mumbai vs. DCIT CC 2(2), Mumbai

In the result, the present appeal is partly allowed

ITA 1136/MUM/2020[2011-12]Status: DisposedITAT Mumbai28 Feb 2023AY 2011-12
For Appellant: Ms. Dinkle HariyaFor Respondent: Shri S. Srinivasu
Section 132(4)Section 143(3)Section 153ASection 68Section 69

…ions in support of her contentions: (i). Pr.CIT v. Meeta Gutgutia [ 82 taxmann.com 287 (Del)] SLP dismissed by Hon'ble Supreme Court which is reported in 96 taxmann.com 468 (SC). (ii). CIT v. Gurinder Singh Bawa [386 ITR 483 (BOM)] (iii). CIT v. Kabul Chawla [380 ITR 573 (Del)] (iv). CIT v. Continental Warehousing Corporation [374 ITR 645 (BOM)] (v). CIT v. Anil Kumar Bhatia [352 ITR 493 (Del)] (vi). Brij Bhushan Singal & Ors v. ACIT in ITA.Nos. 1412 to 141/Del/18 order dated 31.10.2018 (vii). Shri Sanjay and Smt. Aarti Singal v. DCIT in ITA.Nos. 706, 707, 709/Chd/18, order dated 07.02.2020. 8. Ld. DR vehemently…

ACIT Central Circle-19, New Delhi vs. Chanchal Taneja, New Delhi

In the result, appeal of Revenue is dismissed

ITA 1874/DEL/2019[2010-11]Status: DisposedITAT Delhi24 Feb 2023AY 2010-11

Bench: Sh. Anil Chaturvedi & Sh. Yogesh Kumar Usacit Vs. Chanchal Taneja Central Circle – 19, F-19/89, Sec-15, New Delhi Rohini, New Delhi Pan No. Acspt 2316 F (Appellant) (Respondent) Assessee By Shri Ravi Pratap, Adv. Revenue By Shri T. James Singson, Cit-D.R. Date Of Hearing: 16.02.2023 Date Of Pronouncement: 24.02.2023 Order Per Anil Chaturvedi, Am : This Appeal Filed By The Revenue Is Directed Against The Order Dated 27.12.2018 Of The Commissioner Of Income Tax (Appeals)-24, New Delhi Relating To Assessment Year 2010-11. 2. Brief Facts Of The Case As Culled Out From The Material On Record Are As Under :-

Section 132Section 139Section 148Section 153ASection 68

…for the reasons noted in the order made various additions and determined the total income of Rs.4,67,61,580/-. When the matter was carried before the CIT(A), CIT(A) by following the decision of Hon’ble Delhi High Court in the case of Kabul Chawla reported in 380 ITR 573 held that re-assessment proceedings could not have been abated and therefore the assessment u/s 153A/143(3) of the Act was quashed. Aggrieved by the order of CIT(A), Revenue is now before the Tribunal. ACIT Vs. Chanchal Taneja 4 7. Before us, Learned DR supported the order of AO. 8. Learned AR on the other hand reiterated the submissions made b…

M/S Prabhu Poly Pipers Ltd., Kolkata vs. D.C.I.T., Circle-2(3), Kolkata

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

ITA 1126/KOL/2019[2014-15]Status: DisposedITAT Kolkata23 Feb 2023AY 2014-15

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 132Section 133ASection 142(1)Section 143(2)Section 153ASection 263Section 68

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A” BENCH, KOLKATA श्री संजय गगग, न्याधयक सदस्य एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI SANJAY GARG, JUDICIAL MEMBER & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 1126/KOL/2019 Assessment Year: 2014-15 M/s. Prabhu Poly Pipes Ltd...….................................Appellant [PAN: AADCP 9033 E] Vs. DCIT, CC-2(3), Kolkata..........................................Respondent Appearances by: Sh. Rajeeva Kumar, Adv., appeared on behalf of the Assessee. Sh. Biswanath Das, CIT, appeared on behalf of the Revenue. Dat…