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 CIT (OSD) Central Circle1(4), Mumbai vs. Parel Graphic Print Pvt Ltd, Mumbai

In the result, ITA number 880/M/2022 filed by the learned assessing officer is dismissed

ITA 880/MUM/2022[2012-13]Status: DisposedITAT Mumbai09 Nov 2022AY 2012-13

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am Jt. Commissioner Of Income Podar Media Magazine & Tax Graphics Prints Pvt. Ltd. (Osd), Central Circle 1(4) 85, Podar Centre, 9Th Floor, 902, Parel Post Office Lane, Vs. Pratishtha Bhavan, Opp. Ambedkar Road, M.K. Road, Parel, Mumbai-400012 Mumbai-400020 (Appellant) (Respondent) Pan No. Aaecp9649K Jt. Commissioner Of Income Parel Graphic Prints Pvt Tax Limited (Osd), Central Circle 1(4) 85, Podar Centre, 9Th Floor, 902, Parel Post Office Lane, Vs. Pratishtha Bhavan, Opp. Ambedkar Road, M.K. Road, Parel, Mumbai-400012 Mumbai-400020 (Appellant) (Respondent) Pan No. Aagcp2425D Assessee By : Ms. Nishitamandalaywala, Ar Revenue By : Mr. Nimesh Yadav, Cit Dr Date Of Hearing: 10.08.2022 Date Of Pronouncement: 09.11.2022

For Appellant: Ms. NishitaMandalaywala, ARFor Respondent: Mr. Nimesh Yadav, CIT DR
Section 132Section 133(6)Section 143(2)Section 143(3)Section 153CSection 56(2)(viib)Section 68

…e return income for impugned Assessment year can be disturbed. Such is the mandate of the decision of the Hon’ble Supreme Court in case of Shinghad Technical Education Society 397 ITR 344 and also of the Hon’ble Delhi High Court in case of CIT Vs Kabul Chawla 380 ITR 573. Honourable Delhi high court in case of [2017] 397 ITR 82 (Del)PRINCIPAL COMMISSIONER OF INCOME-TAX v. BEST INFRASTRUCTURE (INDIA) PVT. LTD. has held that: - “38. Fifthly, statements recorded under section 132(4) of the Act do not by themselves constitute incriminating material as has been explained by this court in CIT v. Harjeev Aggarwal (supr…

Joint CIT (OSD) Central Circle-1(4), Mumbai vs. Podar Media Magazine & Graphics Prints Pvt Ltd, Mumbai

In the result, ITA number 880/M/2022 filed by the learned assessing officer is dismissed

ITA 874/MUM/2022[2013-14]Status: DisposedITAT Mumbai09 Nov 2022AY 2013-14

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am Jt. Commissioner Of Income Podar Media Magazine & Tax Graphics Prints Pvt. Ltd. (Osd), Central Circle 1(4) 85, Podar Centre, 9Th Floor, 902, Parel Post Office Lane, Vs. Pratishtha Bhavan, Opp. Ambedkar Road, M.K. Road, Parel, Mumbai-400012 Mumbai-400020 (Appellant) (Respondent) Pan No. Aaecp9649K Jt. Commissioner Of Income Parel Graphic Prints Pvt Tax Limited (Osd), Central Circle 1(4) 85, Podar Centre, 9Th Floor, 902, Parel Post Office Lane, Vs. Pratishtha Bhavan, Opp. Ambedkar Road, M.K. Road, Parel, Mumbai-400012 Mumbai-400020 (Appellant) (Respondent) Pan No. Aagcp2425D Assessee By : Ms. Nishitamandalaywala, Ar Revenue By : Mr. Nimesh Yadav, Cit Dr Date Of Hearing: 10.08.2022 Date Of Pronouncement: 09.11.2022

For Appellant: Ms. NishitaMandalaywala, ARFor Respondent: Mr. Nimesh Yadav, CIT DR
Section 132Section 133(6)Section 143(2)Section 143(3)Section 153CSection 56(2)(viib)Section 68

…e return income for impugned Assessment year can be disturbed. Such is the mandate of the decision of the Hon’ble Supreme Court in case of Shinghad Technical Education Society 397 ITR 344 and also of the Hon’ble Delhi High Court in case of CIT Vs Kabul Chawla 380 ITR 573. Honourable Delhi high court in case of [2017] 397 ITR 82 (Del)PRINCIPAL COMMISSIONER OF INCOME-TAX v. BEST INFRASTRUCTURE (INDIA) PVT. LTD. has held that: - “38. Fifthly, statements recorded under section 132(4) of the Act do not by themselves constitute incriminating material as has been explained by this court in CIT v. Harjeev Aggarwal (supr…

Pr. Commissioner of Income Tax (Central)-2 vs. M/S Jay Ambey Aromatics

ITA - 438 / 2022HC Delhi09 Nov 2022
Section 132Section 153Section 153ASection 153A(1)

…essments under section 153A of the Income Tax Act, 1961 (the ‘Act’) and, consequently, deleted additions without going into merits of the same. 3. He states that the ITAT has erred in relying upon the judgement of this Court in the case of CIT vs Kabul Chawla 380 ITR 573 (Del) ignoring Digitally Signed By:JASWANT SINGH RAWAT Signing Date:10.11.2022 18:53:10 Signature Not Verified Neutral Citation Number: 2022/DHC/004752 ITA 436/2022 & connected matters Page 3 of 5 the fact that Revenue's SLP bearing Diary No.37848/2015, on similar issue is pending before the Supreme Court. 4. Upon perusal of the paper book, thi…

Pr. Commissioner of Income Tax (Central)-2 vs. M/S Jay Ambey Aromatics

ITA - 436 / 2022HC Delhi09 Nov 2022
Section 132Section 153Section 153ASection 153A(1)

…essments under section 153A of the Income Tax Act, 1961 (the ‘Act’) and, consequently, deleted additions without going into merits of the same. 3. He states that the ITAT has erred in relying upon the judgement of this Court in the case of CIT vs Kabul Chawla 380 ITR 573 (Del) ignoring Digitally Signed By:JASWANT SINGH RAWAT Signing Date:10.11.2022 18:53:10 Signature Not Verified Neutral Citation Number: 2022/DHC/004752 ITA 436/2022 & connected matters Page 3 of 5 the fact that Revenue's SLP bearing Diary No.37848/2015, on similar issue is pending before the Supreme Court. 4. Upon perusal of the paper book, thi…

Pr. Commissioner of Income Tax (Central)-2 vs. M/S Jay Ambey Aromatics

ITA - 437 / 2022HC Delhi09 Nov 2022
Section 132Section 153Section 153ASection 153A(1)

…essments under section 153A of the Income Tax Act, 1961 (the ‘Act’) and, consequently, deleted additions without going into merits of the same. 3. He states that the ITAT has erred in relying upon the judgement of this Court in the case of CIT vs Kabul Chawla 380 ITR 573 (Del) ignoring Digitally Signed By:JASWANT SINGH RAWAT Signing Date:10.11.2022 18:53:10 Signature Not Verified Neutral Citation Number: 2022/DHC/004752 ITA 436/2022 & connected matters Page 3 of 5 the fact that Revenue's SLP bearing Diary No.37848/2015, on similar issue is pending before the Supreme Court. 4. Upon perusal of the paper book, thi…

Pr. Commissioner of Income Tax (Central)-2 vs. M/S Jay Ambey Aromatics

ITA - 440 / 2022HC Delhi09 Nov 2022
Section 132Section 153Section 153ASection 153A(1)

…essments under section 153A of the Income Tax Act, 1961 (the ‘Act’) and, consequently, deleted additions without going into merits of the same. 3. He states that the ITAT has erred in relying upon the judgement of this Court in the case of CIT vs Kabul Chawla 380 ITR 573 (Del) ignoring Digitally Signed By:JASWANT SINGH RAWAT Signing Date:10.11.2022 18:53:10 Signature Not Verified Neutral Citation Number: 2022/DHC/004752 ITA 436/2022 & connected matters Page 3 of 5 the fact that Revenue's SLP bearing Diary No.37848/2015, on similar issue is pending before the Supreme Court. 4. Upon perusal of the paper book, thi…

Vishnu Goyal, Jodhpur vs. Pr. CIT, Central, Jaipur

In the result, both the appeals filed by the assessee are allowed

ITA 47/JODH/2022[2013-14]Status: DisposedITAT Jodhpur04 Nov 2022AY 2013-14

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 143(3)Section 153ASection 263

…r the category of unabated assessment u/s 153A of the Act and no incriminating material relating to sundry creditors was found during the course of search. Relying on the decision rendered by Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla (2016)(380 ITR 573)(Delhi), it was submitted that, in case of unabated assessments, the assessment should be confined only to the material found during the course of search. On merits, it was submitted that the assessee had taken new loans from five parties only and all other loans were old balances. It was submitted that all the five parties are assessed to income…

Vishnu Goyal, Jodhpur vs. Pr. CIT, Central, Jaipur

In the result, both the appeals filed by the assessee are allowed

ITA 46/JODH/2022[2012-13]Status: DisposedITAT Jodhpur04 Nov 2022AY 2012-13

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 143(3)Section 153ASection 263

…r the category of unabated assessment u/s 153A of the Act and no incriminating material relating to sundry creditors was found during the course of search. Relying on the decision rendered by Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla (2016)(380 ITR 573)(Delhi), it was submitted that, in case of unabated assessments, the assessment should be confined only to the material found during the course of search. On merits, it was submitted that the assessee had taken new loans from five parties only and all other loans were old balances. It was submitted that all the five parties are assessed to income…

Indian Explosives Pvt. Ltd vs. Principal Commissioner of Income Tax-4, Kolkata

The appeal stands disposed of in terms of

ITAT/85/2022HC Calcutta03 Nov 2022

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…

Mohammed Sherief vs. The Commissioner of Income Tax

ITA/7/2019HC Kerala02 Nov 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: MOHAMMED SHERIEFFor Respondent: THE COMMISSIONER OF INCOME TAX

…c reason or reasons, why the mate rial seized from the other person has a nexus to the assessee, to whom the notice under that provision is addressed. In this case, this never happened. Thus, for the previous years, the rule in CIT v. Kabul Chawla [2016] 380 ITR 573 (Delhi), ie., that in the absence of any incriminating materials, the previous years' assessments cannot be disturbed, applies. 23. In the present case, therefore, the failure of the Assessing Officer to record a specific satisfaction as to how the recovered material belonged to the assessee in the note that preceded the notice issued unde…

Mohammed Sherief vs. The Commissioner of Income Tax

ITA/2/2019HC Kerala02 Nov 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: MOHAMMED SHERIEFFor Respondent: THE COMMISSIONER OF INCOME TAX

…c reason or reasons, why the mate rial seized from the other person has a nexus to the assessee, to whom the notice under that provision is addressed. In this case, this never happened. Thus, for the previous years, the rule in CIT v. Kabul Chawla [2016] 380 ITR 573 (Delhi), ie., that in the absence of any incriminating materials, the previous years' assessments cannot be disturbed, applies. 23. In the present case, therefore, the failure of the Assessing Officer to record a specific satisfaction as to how the recovered material belonged to the assessee in the note that preceded the notice issued unde…

M/S. Nikunj Eximp Enterprises, Mumbai vs. ACIT Cent. Cir 2(4), Mumbai

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

ITA 1823/MUM/2021[2014-15]Status: DisposedITAT Mumbai31 Oct 2022AY 2014-15

Bench: Shri Amit Shukla, Jm & Shri S. Rifaur Rahman,Am आयकरअपीलसं./ I.T.A. No.1823, 1819 & 1821/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2014-15, 2015-16 & 2016-17)

For Respondent: Dr. Mahesh Akhade, Ld. DR
Section 153ASection 153CSection 234ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI S. RIFAUR RAHMAN,AM आयकरअपीलसं./ I.T.A. No.1823, 1819 & 1821/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2014-15, 2015-16 & 2016-17) ACIT Cen. Cir,- 2(4), M/s Nickunj Eximp Enterprises Pvt. Ltd. R. No. 802, Pratistha बिधम/ 4th floor, Sri Joravar Bhavan, Bhavan, Old CGO Vs. Annexe, M. K. Marg, 93, M. K. Road, Marine Lines, Mumbai-400 020 Mumbai-400 020 स्थायीलेखासं./जीआइआरसं./ PAN No. AABCN0991K (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 1856, 1855 & 1853/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2…

M/S. Nikunj Eximp Enterprises Pvt. Ltd, Mumbai vs. ACIT Cent. Cir. 2(4), Mumbai

In the result, the appeal filed by the assessee is partly allowed and the appeal filed by the revenue is dismissed

ITA 1820/MUM/2021[2017-18]Status: DisposedITAT Mumbai31 Oct 2022AY 2017-18

Bench: Shri Amit Shukla, Jm & Shri S. Rifaur Rahman,Am आयकरअपीलसं./ I.T.A. No.1820/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2017-18)

For Respondent: Dr. Mahesh Akhade, Ld. DR
Section 153ASection 153CSection 234ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI S. RIFAUR RAHMAN,AM आयकरअपीलसं./ I.T.A. No.1820/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2017-18) ACIT Cen. Cir,- 2(4), M/s Nickunj Eximp Enterprises Pvt. Ltd. R. No. 802, Pratistha बिधम/ 4th floor, Sri Joravar Bhavan, Bhavan, Old CGO Vs. Annexe, M. K. Marg, 93, M. K. Road, Marine Lines, Mumbai-400 020 Mumbai-400 020 स्थायीलेखासं./जीआइआरसं./ PAN No. AABCN0991K (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 1854/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2017-18) ACIT Cen. Cir,- 2(4), M/s Nickunj Exi…

DCIT, CC- 27, New Delhi vs. Apoorva Extrusion Pvt. Ltd., New Delhi

In the result, both the appeals of the Revenue stand dismissed

ITA 8495/DEL/2019[2004-05]Status: DisposedITAT Delhi31 Oct 2022AY 2004-05

Bench: Shri Shamim Yahya & Shri Narender Kumar Choudhry

For Appellant: Shri M.P. Rastogi AdvFor Respondent: Shri P. Praveen Sidharth, CIT-DR
Section 143(3)Section 153C

…essing Officer were not with reference to any seized material and the documents which were seized were not for the year under consideration. In this regard, the assessee referred to the judgment of Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla, 380 ITR 573 (Delhi). Considering the above, the ld. CIT(A) accepted the submission that addition has not been made by reference to any incriminating material found during search. He held as under: 4.2. It was also noticed that the special leave petition before the Hon'ble Apex Court against the above judgment of Delhi High Court had also been rejected. (S.L…

DCIT, CC- 27, New Delhi vs. Apoorva Extrusion Pvt. Ltd., New Delhi

In the result, both the appeals of the Revenue stand dismissed

ITA 8494/DEL/2019[2003-04]Status: DisposedITAT Delhi31 Oct 2022AY 2003-04

Bench: Shri Shamim Yahya & Shri Narender Kumar Choudhry

For Appellant: Shri M.P. Rastogi AdvFor Respondent: Shri P. Praveen Sidharth, CIT-DR
Section 143(3)Section 153C

…essing Officer were not with reference to any seized material and the documents which were seized were not for the year under consideration. In this regard, the assessee referred to the judgment of Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla, 380 ITR 573 (Delhi). Considering the above, the ld. CIT(A) accepted the submission that addition has not been made by reference to any incriminating material found during search. He held as under: 4.2. It was also noticed that the special leave petition before the Hon'ble Apex Court against the above judgment of Delhi High Court had also been rejected. (S.L…

Shri Gaurav Narula, Ferozpur vs. Deputy Commissioner of Income Tax Central Circle, Amritsar

In the result, the appeal of the

ITA 619/ASR/2018[2013-14]Status: DisposedITAT Amritsar20 Oct 2022AY 2013-14

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

Section 132Section 144Section 144rSection 153ASection 250Section 69

…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. No.619& 434/Asr/2018 Assessment Year: 2013-14 to 2014-15 Gaurav Narula, 49- Vs. Dy. Commissioner of PrakutiBunglow, Bhopal, Tal Income, Central Circle, DaskroiAhemdabad. Amritsar. [PAN: AJMPN4131A] (Appellant) (Respondent) I.T.A. No.435/Asr/2018 Assessment Year: 2014-15 Sh. Ankush Narula, S/o Ashok Vs. Dy. Commissioner of Narula, D-47, Ranjit Avenue, Income, Central Circle, Amritsar. Amritsar. [PAN: AJMPN4132D] (Appellant) (Respondent) Appellant by Non…

Shri Ankush Narula, Amritsar vs. Deputy Commissioner of Income Tax, Central Circle, Amritsar

In the result, the appeal of the

ITA 435/ASR/2018[2014-15]Status: DisposedITAT Amritsar20 Oct 2022AY 2014-15

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

Section 132Section 144Section 144rSection 153ASection 250Section 69

…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. No.619& 434/Asr/2018 Assessment Year: 2013-14 to 2014-15 Gaurav Narula, 49- Vs. Dy. Commissioner of PrakutiBunglow, Bhopal, Tal Income, Central Circle, DaskroiAhemdabad. Amritsar. [PAN: AJMPN4131A] (Appellant) (Respondent) I.T.A. No.435/Asr/2018 Assessment Year: 2014-15 Sh. Ankush Narula, S/o Ashok Vs. Dy. Commissioner of Narula, D-47, Ranjit Avenue, Income, Central Circle, Amritsar. Amritsar. [PAN: AJMPN4132D] (Appellant) (Respondent) Appellant by Non…

Shri Gaurav Narula, Ahmedabad vs. Deputy Commissioner of Income Tax, Central Circle, Amritsar

In the result, the appeal of the

ITA 434/ASR/2018[2014-15]Status: DisposedITAT Amritsar20 Oct 2022AY 2014-15

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

Section 132Section 144Section 144rSection 153ASection 250Section 69

…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. No.619& 434/Asr/2018 Assessment Year: 2013-14 to 2014-15 Gaurav Narula, 49- Vs. Dy. Commissioner of PrakutiBunglow, Bhopal, Tal Income, Central Circle, DaskroiAhemdabad. Amritsar. [PAN: AJMPN4131A] (Appellant) (Respondent) I.T.A. No.435/Asr/2018 Assessment Year: 2014-15 Sh. Ankush Narula, S/o Ashok Vs. Dy. Commissioner of Narula, D-47, Ranjit Avenue, Income, Central Circle, Amritsar. Amritsar. [PAN: AJMPN4132D] (Appellant) (Respondent) Appellant by Non…

Sh. Harjeet Singh Arora, Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed for statistical

ITA 2236/DEL/2015[2007-08]Status: DisposedITAT Delhi20 Oct 2022AY 2007-08

Bench: Shri Shamim Yahya & Shri N. K. Choudhry[Assessment Year: 2007-08]

Section 153ASection 2(22)(e)Section 23(1)

…te notices issued which have retuned un-served. Upon careful consideration, we note that there is no this case has been done. This is mandatory requirement as per the decision of the Hon’ble jurisdictional High Court in the case of CIT vs Kabul Chawla (2016) 380 ITR 573(Del.). In the present case, we note the Ld. CIT(A) has brushed aside the issue. Hence, in the interest of justice, we remit the issue to the file of the Assessing Officer to link the addition with the seized material in terms of the decision of Hon’ble jurisdictional High Court to substantiate the addition on this count and thereafter decide…

Pr. Commissioner of Income Tax -7 vs. Pilot Industries Limited

ITA/411/2022HC Delhi19 Oct 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

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

…essment years in which the assessments were completed under Section 143(3) of the Act and not in those years wherein no scrutiny assessment was carried out. 5. He submits that the ITAT has erred in relying on the judgement of this Court in CIT vs Kabul Chawla 380 ITR 573 (Del) without considering that this issue is pending before the Supreme Court. 6. A perusal of the paper book reveals that both CIT(A) and ITAT have given concurrent findings of fact that no incriminating material or corroborative material with respect to the statement of Mr. Vishesh Gupta was brought on record by the Department and that no asses…