CIT v. Kabul Chawla

Principal Commissioner of Income Tax, Delhi-20 vs. Ms. Suman Agarwal

Appeal is dismissed

…o Gopal Agarwal recorded under Section 132(4) of the Act during the search proceedings does not constitute as incriminating material. The assessee further relied upon the judgment of this Court in the case of Commissioner of Income Tax vs. Kabul Chawla (2016) 380 ITR 573 to contend that the order of the AO was contrary to law and liable to be set aside. 2022:DHC:2945-DB ITA 167/2022 Page 4 of 8 However, CIT(A) relying upon the statement of Sh. Madho Gopal Agarwal confirmed the addition made by the AO and dismissed the appeal vide order dated 17th July, 2018. The assessee being aggrieved by the dismissal filed a…

Principal Commissioner of Income Tax, Delhi-20 vs. Mr. Shiv Kumar Agarwal

Appeal is dismissed

…o Gopal Agarwal recorded under Section 132(4) of the Act during the search proceedings does not constitute as incriminating material. The assessee further relied upon the judgment of this Court in the case of Commissioner of Income Tax vs. Kabul Chawla (2016) 380 ITR 573 to contend that the order of the AO was contrary to law and liable to be set aside. However, CIT(A) relying upon the statement of Sh. Madho Gopal 2022:DHC:2946-DB ITA 231/2022 Page 4 of 8 Agarwal confirmed the addition made by the AO and dismissed the appeal vide order dated 8th June, 2018. The assessee being aggrieved by the dismissal filed an…

Principal Commissioner of Income Tax, Delhi-20 vs. Ms. Kavita Agarwal

Appeal is dismissed

…o Gopal Agarwal recorded under Section 132(4) of the Act during the search proceedings does not constitute as incriminating material. The assessee further relied upon the judgment of this Court in the case of Commissioner of Income Tax vs. Kabul Chawla (2016) 380 ITR 573 to contend that the order of the AO was contrary to law and liable to be set aside. 2022:DHC:2947-DB ITA 232/2022 Page 4 of 8 However, CIT(A) relying upon the statement of Sh. Madho Gopal Agarwal confirmed the addition made by the AO and dismissed the appeal vide order dated 17th July, 2018. The assessee being aggrieved by the dismissal filed a…

Krishna Gopal Saraf, New Delhi vs. ACIT, CC- 28, New Delhi

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

Bench: Shri C.M. Garg & Shri Pradip Kumar Kediaassessment Year: 2012-13 Krishna Gopal Saraf, Vs. Acit, 2Nd Floor, P-5, Private Colony, Cc-28, Srinivaspuri, New Delhi. New Delhi. Pan: Adjps1407P (Appellant) (Respondent) Assessee By : Shri Parth Davar, Advocate Revenue By : Ms Ranu Mukherjee, Cit-Dr Date Of Hearing : 22.06.2022 Date Of Pronouncement : 28.07.2022 Order Per C.M. Garg, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 22.04.2017 Of The Cit(A)-29, New Delhi, Relating To Assessment Year 2012-13. 2. As Agreed To By Both The Parties, First Of All, We Heard The Arguments Of Both The Sides On Ground No.2 Of The Assessee Which Reads As Under:- “2. Because There Being No Incriminating Material Found During The Course Of Search & Seizure Action That Illegally Took Place Under Section 132(1) In The Case Of The ‘Appellant’ On The Basis Of Illegal Warrant Of Authorization, Variation Between The Returned Income & Assessed Income As Made Up Of:- Credit Card Payment : Rs.2,11,580 Is Wholly Illegal & Beyond The Jurisdiction Conferred On The Acit, Under Section 153A R.W.S. 143(3) Of The Act, In The Instant Case.”

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : D : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 2012-13 Krishna Gopal Saraf, Vs. ACIT, 2nd Floor, P-5, Private Colony, CC-28, Srinivaspuri, New Delhi. New Delhi. PAN: ADJPS1407P (Appellant) (Respondent) Assessee by : Shri Parth Davar, Advocate Revenue by : Ms Ranu Mukherjee, CIT-DR Date of Hearing : 22.06.2022 Date of Pronouncement : 28.07.2022 ORDER PER C.M. GARG, JM: This appeal filed by the assessee is directed against the order dated 22.04.2017 of the CIT(A)-29, New Delhi, relating to Asse…

Smt. Sneh Lata Sawhney, New Delhi vs. DCIT, New Delhi

In the result, ITA.Nos.420, 421, 422, 423, 424

Bench: Shri Anil Chaturvedi & Ms. Astha Chandra

…being complete u/s 143(3) or 143(1) there was no jurisdiction to make the assessment u/s 153A nor to make the addition as made therein as no incriminating material was unearthed during the course of search. As such, the addition is liable to be deleted. Refer 380 ITR 573 CIT (Central 3) Vs. Kabul Chawla. 7 ITA.Nos.413 to 418/Del./2017 & ITA.Nos.420 to 425/Del./2017 Smt. Sneh Lata Sawhney, New Delhi. 4. That the addition as made and sustained results in double taxation. The same alleged addition has been made on substantive basis in the hands of the Appellant's husband. Double taxation and double addition of the…

Smt. Sneh Lata Sawhney, New Delhi vs. DCIT, New Delhi

In the result, ITA.Nos.420, 421, 422, 423, 424

Bench: Shri Anil Chaturvedi & Ms. Astha Chandra

…being complete u/s 143(3) or 143(1) there was no jurisdiction to make the assessment u/s 153A nor to make the addition as made therein as no incriminating material was unearthed during the course of search. As such, the addition is liable to be deleted. Refer 380 ITR 573 CIT (Central 3) Vs. Kabul Chawla. 7 ITA.Nos.413 to 418/Del./2017 & ITA.Nos.420 to 425/Del./2017 Smt. Sneh Lata Sawhney, New Delhi. 4. That the addition as made and sustained results in double taxation. The same alleged addition has been made on substantive basis in the hands of the Appellant's husband. Double taxation and double addition of the…

Smt. Sneh Lata Sawhney, New Delhi vs. DCIT, New Delhi

In the result, ITA.Nos.420, 421, 422, 423, 424

Bench: Shri Anil Chaturvedi & Ms. Astha Chandra

…being complete u/s 143(3) or 143(1) there was no jurisdiction to make the assessment u/s 153A nor to make the addition as made therein as no incriminating material was unearthed during the course of search. As such, the addition is liable to be deleted. Refer 380 ITR 573 CIT (Central 3) Vs. Kabul Chawla. 7 ITA.Nos.413 to 418/Del./2017 & ITA.Nos.420 to 425/Del./2017 Smt. Sneh Lata Sawhney, New Delhi. 4. That the addition as made and sustained results in double taxation. The same alleged addition has been made on substantive basis in the hands of the Appellant's husband. Double taxation and double addition of the…

Smt. Sneh Lata Sawhney, New Delhi vs. DCIT, New Delhi

In the result, ITA.Nos.420, 421, 422, 423, 424

Bench: Shri Anil Chaturvedi & Ms. Astha Chandra

…being complete u/s 143(3) or 143(1) there was no jurisdiction to make the assessment u/s 153A nor to make the addition as made therein as no incriminating material was unearthed during the course of search. As such, the addition is liable to be deleted. Refer 380 ITR 573 CIT (Central 3) Vs. Kabul Chawla. 7 ITA.Nos.413 to 418/Del./2017 & ITA.Nos.420 to 425/Del./2017 Smt. Sneh Lata Sawhney, New Delhi. 4. That the addition as made and sustained results in double taxation. The same alleged addition has been made on substantive basis in the hands of the Appellant's husband. Double taxation and double addition of the…

Smt. Sneh Lata Sawhney, New Delhi vs. DCIT, New Delhi

In the result, ITA.Nos.420, 421, 422, 423, 424

Bench: Shri Anil Chaturvedi & Ms. Astha Chandra

…being complete u/s 143(3) or 143(1) there was no jurisdiction to make the assessment u/s 153A nor to make the addition as made therein as no incriminating material was unearthed during the course of search. As such, the addition is liable to be deleted. Refer 380 ITR 573 CIT (Central 3) Vs. Kabul Chawla. 7 ITA.Nos.413 to 418/Del./2017 & ITA.Nos.420 to 425/Del./2017 Smt. Sneh Lata Sawhney, New Delhi. 4. That the addition as made and sustained results in double taxation. The same alleged addition has been made on substantive basis in the hands of the Appellant's husband. Double taxation and double addition of the…

Smt. Sneh Lata Sawhney, New Delhi vs. DCIT, New Delhi

In the result, ITA.Nos.420, 421, 422, 423, 424

Bench: Shri Anil Chaturvedi & Ms. Astha Chandra

…being complete u/s 143(3) or 143(1) there was no jurisdiction to make the assessment u/s 153A nor to make the addition as made therein as no incriminating material was unearthed during the course of search. As such, the addition is liable to be deleted. Refer 380 ITR 573 CIT (Central 3) Vs. Kabul Chawla. 7 ITA.Nos.413 to 418/Del./2017 & ITA.Nos.420 to 425/Del./2017 Smt. Sneh Lata Sawhney, New Delhi. 4. That the addition as made and sustained results in double taxation. The same alleged addition has been made on substantive basis in the hands of the Appellant's husband. Double taxation and double addition of the…

Smt. Sneh Lata Sawhney, New Delhi vs. DCIT, New Delhi

In the result, ITA.Nos.420, 421, 422, 423, 424

Bench: Shri Anil Chaturvedi & Ms. Astha Chandra

…being complete u/s 143(3) or 143(1) there was no jurisdiction to make the assessment u/s 153A nor to make the addition as made therein as no incriminating material was unearthed during the course of search. As such, the addition is liable to be deleted. Refer 380 ITR 573 CIT (Central 3) Vs. Kabul Chawla. 7 ITA.Nos.413 to 418/Del./2017 & ITA.Nos.420 to 425/Del./2017 Smt. Sneh Lata Sawhney, New Delhi. 4. That the addition as made and sustained results in double taxation. The same alleged addition has been made on substantive basis in the hands of the Appellant's husband. Double taxation and double addition of the…

Smt. Sneh Lata Sawhney, New Delhi vs. DCIT, New Delhi

In the result, ITA.Nos.420, 421, 422, 423, 424

Bench: Shri Anil Chaturvedi & Ms. Astha Chandra

…being complete u/s 143(3) or 143(1) there was no jurisdiction to make the assessment u/s 153A nor to make the addition as made therein as no incriminating material was unearthed during the course of search. As such, the addition is liable to be deleted. Refer 380 ITR 573 CIT (Central 3) Vs. Kabul Chawla. 7 ITA.Nos.413 to 418/Del./2017 & ITA.Nos.420 to 425/Del./2017 Smt. Sneh Lata Sawhney, New Delhi. 4. That the addition as made and sustained results in double taxation. The same alleged addition has been made on substantive basis in the hands of the Appellant's husband. Double taxation and double addition of the…

Agm Properties P.Ltd, New Delhi vs. ACIT, Central Circle-14, New Delhi

In the result, the appeal of the assessee is allowed

Bench: Shri Anil Chaturvedi & Ms. Astha Chandraassessment Year: 2013-14

…Ispat and Power Ltd. 398 ITR 584 (Bom) (c) Deepak Kumar Agarwal and others 398 ITR 586 (Bom) (D) Best Infrastructure India Pvt. Ltd. 397 ITR 82 (Del) (e) Dipak Jashvantalal Panchal 397 ITR 153 (Guj) (f) Chintels India Ltd. 397 ITR 416 (Del) (g) Kabul Chawla 380 ITR 573 (Del) vi) There was no search in the case of the assessee and in the absence of search also there cannot be any 153A assessment. It assessment itself be quashed. 3.1 In remand report obtained by the Ld. CIT(A) the Ld. AO stated that it was intimated to the assessee that warrant was issued in the name of M/s. Automobiles Components (India) Ltd., N…

Principal Commissioner of Income Tax-20 vs. Kavita Agarwal

Appeal is dismissed along with all the pending

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

…t assessment year 2010-11 on the date of search and no incriminating material was found during the course of search, the issue is covered in favour of the assessee by the judgment of this Court in the case of Commissioner of Income Tax vs. Kabul Chawla (2016) 380 ITR 573 and Principal CIT vs. Meeta Gutgutia (2017) 395 ITR 526 as well as by the orders of the ITAT in the group cases of Madho Gopal Agarwal and M/s Kapis Impex LLP (supra). 11. A predecessor Division Bench of this Court in Kabul Chawla (supra) has held that if no incriminating material is found during the course of the search in respect of an issue, t…