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)

ACIT, Central Cir-3(4), Chennai vs. Sukumar Reddy, Chennai

In the result, the appeal of the Revenue in I

ITA 3438/CHNY/2018[2006-07]Status: DisposedITAT Chennai06 Jul 2022AY 2006-07

Bench: Shri Mahavir Singhand Shri G. Manjunatha

For Appellant: Mr. M. Rajan, CITFor Respondent: Mr. V. Naga Prasad, Advocate

Section 132Section 143CSection 153ASection 153CSection 153C(1)Section 158D

…ssessment has to be made u/s.153A of the Act only on the :: 7 :: I.T.A. No.3438/Chny/2018 basis of the seized material. This view is also found by the Hon’ble Delhi High Court in the case of the Commissioner of Income Tax Vs. Kabul Chawla reported in [2016] 380 ITR 573 (Delhi). Since, the issue is squarely covered in favour of the Assessee and against the Revenue, we upheld the order of the CIT(A) on this issue and the appeal of the Revenue is accordingly dismissed. Since, we have adjudicated the jurisdictional issue in favour of the Assessee, we need not adjudicate the other issues on merits. 8. In the res…

Smt. Bimla Devi, Chennai vs. DCIT, Central Circle - 3(2), Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 3266/CHNY/2019[2012-13]Status: DisposedITAT Chennai01 Jul 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 3263/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Rita Agarwal, The Deputy Commissioner Of 4D, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aagpr4368A] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3264/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Shri Pankaj Agarwal, Vs. The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aflpa1767N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3265/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Shobha Agarwal, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aaxpc8430H] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3266/Chny/2019 िनधा"रण वष"/Assessment Year:2012-13 Smt. Bimla Devi, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aadpd8240L] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri V. Vivekanandan, CIT

Section 132Section 143(2)Section 143(3)Section 153ASection 68

…ramed under section 143(3) r.w.s. 153A of the Act unless, the addition is supported by incriminating material found during the course of search, if such assessment is unabated/concluded as on the date of search. In the case of CIT v. Kabul Chawala reported in 380 ITR 573, the Hon’ble Delhi High Court has held that although section 153A does not say that 19 I.T.A. Nos.3263-3266/Chny/19 addition should be strictly made on the basis of evidence found in the course of the search or other post search material or information available with the Assessing Officer which can be related to the evidence found, it does not m…

Smt. Shobha Agarwal, Chennai vs. DCIT, Central Circle - 3 (2), Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 3265/CHNY/2019[2011-12]Status: DisposedITAT Chennai01 Jul 2022AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 3263/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Rita Agarwal, The Deputy Commissioner Of 4D, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aagpr4368A] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3264/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Shri Pankaj Agarwal, Vs. The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aflpa1767N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3265/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Shobha Agarwal, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aaxpc8430H] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3266/Chny/2019 िनधा"रण वष"/Assessment Year:2012-13 Smt. Bimla Devi, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aadpd8240L] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri V. Vivekanandan, CIT

Section 132Section 143(2)Section 143(3)Section 153ASection 68

…ramed under section 143(3) r.w.s. 153A of the Act unless, the addition is supported by incriminating material found during the course of search, if such assessment is unabated/concluded as on the date of search. In the case of CIT v. Kabul Chawala reported in 380 ITR 573, the Hon’ble Delhi High Court has held that although section 153A does not say that 19 I.T.A. Nos.3263-3266/Chny/19 addition should be strictly made on the basis of evidence found in the course of the search or other post search material or information available with the Assessing Officer which can be related to the evidence found, it does not m…

Shri Pankaj Agarwal, Chennai vs. DCIT, Central Circle, Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 3264/CHNY/2019[2011-12]Status: DisposedITAT Chennai01 Jul 2022AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 3263/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Rita Agarwal, The Deputy Commissioner Of 4D, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aagpr4368A] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3264/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Shri Pankaj Agarwal, Vs. The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aflpa1767N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3265/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Shobha Agarwal, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aaxpc8430H] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3266/Chny/2019 िनधा"रण वष"/Assessment Year:2012-13 Smt. Bimla Devi, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aadpd8240L] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri V. Vivekanandan, CIT

Section 132Section 143(2)Section 143(3)Section 153ASection 68

…ramed under section 143(3) r.w.s. 153A of the Act unless, the addition is supported by incriminating material found during the course of search, if such assessment is unabated/concluded as on the date of search. In the case of CIT v. Kabul Chawala reported in 380 ITR 573, the Hon’ble Delhi High Court has held that although section 153A does not say that 19 I.T.A. Nos.3263-3266/Chny/19 addition should be strictly made on the basis of evidence found in the course of the search or other post search material or information available with the Assessing Officer which can be related to the evidence found, it does not m…

Smt. Rita Agarwal, Chennai vs. DCIT, Central Circle - 3 (2), Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 3263/CHNY/2019[2011-12]Status: DisposedITAT Chennai01 Jul 2022AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 3263/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Rita Agarwal, The Deputy Commissioner Of 4D, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aagpr4368A] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3264/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Shri Pankaj Agarwal, Vs. The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aflpa1767N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3265/Chny/2019 िनधा"रण वष"/Assessment Year:2011-12 Smt. Shobha Agarwal, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aaxpc8430H] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No. 3266/Chny/2019 िनधा"रण वष"/Assessment Year:2012-13 Smt. Bimla Devi, The Deputy Commissioner Of 4E, Heritage Apartments, Orms Road, Vs. Income Tax, Kilapauk, Chennai 600 010. Central Circle 3(2), [Pan:Aadpd8240L] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri V. Vivekanandan, CIT

Section 132Section 143(2)Section 143(3)Section 153ASection 68

…ramed under section 143(3) r.w.s. 153A of the Act unless, the addition is supported by incriminating material found during the course of search, if such assessment is unabated/concluded as on the date of search. In the case of CIT v. Kabul Chawala reported in 380 ITR 573, the Hon’ble Delhi High Court has held that although section 153A does not say that 19 I.T.A. Nos.3263-3266/Chny/19 addition should be strictly made on the basis of evidence found in the course of the search or other post search material or information available with the Assessing Officer which can be related to the evidence found, it does not m…

DCIT, Central Circle, Ajmer vs. M/S Silvertoss Commodities Pvt. Ltd., Kolkata

The appeals of the revenue stand dismissed and the cross objections of the assessee are partly allowed

ITA 86/JPR/2022[2012-13]Status: DisposedITAT Jaipur30 Jun 2022AY 2012-13

…ions made by the AO during the course of reassessment under section 153A of the Act are without jurisdiction and liable to be deleted. In support of his contention the ld. A/R has relied upon the decision of Hon’ble Delhi High Court in case of Kabul Chawla, 380 ITR 573 (Delhi) and submitted that Hon’ble High Court has held that in case of completed assessment not abated by virtue of search under section 132 of the Act in the absence of any incriminating material, the same can be reiterated and, therefore, no addition could have been made to the income already assessed. The ld. A/R has also relied upon the fol…

ACIT, Central Circle- 5, New Delhi vs. N.M. Agro Pvt. Ltd., Delhi

In the result, the appeals of the revenue are dismissed

ITA 1928/DEL/2019[2011-12]Status: DisposedITAT Delhi30 Jun 2022AY 2011-12

Bench: Sh. Aakash Deep Jaindr. B. R. R. Kumar

For Appellant: Sh. C. S. Anand, AdvFor Respondent: Sh. Bhavnesh Kulshshtha, CIT DR

Section 132Section 132(4)Section 133ASection 143(3)Section 153ASection 68

…ineers Limited Vs. DCIT [379 ITR 160-Bom], Filatex India Limited Vs. CIT [49 Taxmann. Com 465-Del] 10. The ld. CIT(A) followed the judgment of Hon’ble jurisdictional High Court in the case of PCIT Vs. Meeta Gutgutia 390 ITR 496 (Del)and CIT Vs. Kabul Chawla 380 ITR 573 (Del). The comments accepted by the ld. CIT(A) are as under: Title Name Date of Order Remarks Smt. Dayawanti Vs. CIT 27.10.2016 This order was passed prior to the [390 ITR 496-Del] date of order in the case of Meeta Gutgutia (which was passed by the Hon ’ble Jurisdictional High Court 25.05.2017). CIT Vs. Anil Kumar 07.08.2012 This order was pass…

ACIT, Central Circle- 5, New Delhi vs. N.M. Agro Pvt. Ltd., Delhi

In the result, the appeals of the revenue are dismissed

ITA 1927/DEL/2019[2010-11]Status: DisposedITAT Delhi30 Jun 2022AY 2010-11

Bench: Sh. Aakash Deep Jaindr. B. R. R. Kumar

For Appellant: Sh. C. S. Anand, AdvFor Respondent: Sh. Bhavnesh Kulshshtha, CIT DR

Section 132Section 132(4)Section 133ASection 143(3)Section 153ASection 68

…ineers Limited Vs. DCIT [379 ITR 160-Bom], Filatex India Limited Vs. CIT [49 Taxmann. Com 465-Del] 10. The ld. CIT(A) followed the judgment of Hon’ble jurisdictional High Court in the case of PCIT Vs. Meeta Gutgutia 390 ITR 496 (Del)and CIT Vs. Kabul Chawla 380 ITR 573 (Del). The comments accepted by the ld. CIT(A) are as under: Title Name Date of Order Remarks Smt. Dayawanti Vs. CIT 27.10.2016 This order was passed prior to the [390 ITR 496-Del] date of order in the case of Meeta Gutgutia (which was passed by the Hon ’ble Jurisdictional High Court 25.05.2017). CIT Vs. Anil Kumar 07.08.2012 This order was pass…

ACIT Circle-19, New Delhi vs. Punam Kansal, New Delhi

In the result, ITA.No.4056/Del

ITA 4056/DEL/2019[2012-13]Status: DisposedITAT Delhi28 Jun 2022AY 2012-13

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhary

For Appellant: Sh Ved Jain, Advocate &For Respondent: Sh N.C. Swain, CIT-DR

Section 143(3)Section 148Section 153ASection 68

…of notice under section 148 had not expired and, therefore, the Ld. CIT(A) had erred in holding that the time limit for issue of notice had expired and had erred in following the decision of Hon’ble Delhi High Court in the case of CIT vs., Kabul Chawla [2015] 380 ITR 573 (Del.). 5. The Learned Authorised Representative for the assessee, on the other hand, pointed-out to the findings of Ld. CIT(A) at paras 7.1 and 7.2 of the order and submitted that on the date of search i.e., on 08.07.2015 the 6 ITA.No.4055 & 4056/Del./2019 Ms. Punam Kansal, New Delhi. assessment order for the A.Y. 2012-13 was a completed assess…

ACIT Circle-19, New Delhi vs. Punam Kansal, New Delhi

In the result, ITA.No.4056/Del

ITA 4055/DEL/2019[2010-11]Status: DisposedITAT Delhi28 Jun 2022AY 2010-11

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhary

For Appellant: Sh Ved Jain, Advocate &For Respondent: Sh N.C. Swain, CIT-DR

Section 143(3)Section 148Section 153ASection 68

…of notice under section 148 had not expired and, therefore, the Ld. CIT(A) had erred in holding that the time limit for issue of notice had expired and had erred in following the decision of Hon’ble Delhi High Court in the case of CIT vs., Kabul Chawla [2015] 380 ITR 573 (Del.). 5. The Learned Authorised Representative for the assessee, on the other hand, pointed-out to the findings of Ld. CIT(A) at paras 7.1 and 7.2 of the order and submitted that on the date of search i.e., on 08.07.2015 the 6 ITA.No.4055 & 4056/Del./2019 Ms. Punam Kansal, New Delhi. assessment order for the A.Y. 2012-13 was a completed assess…

DCIT CC 8(1), Mumbai vs. Shri. Suresh Gurubuxsing Wadhwa, Navi Mumbai

In the result, all the appeals filed by the Revenue stand dismissed

ITA 78/MUM/2020[2012-13]Status: DisposedITAT Mumbai24 Jun 2022AY 2012-13

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh

For Appellant: Mani JainFor Respondent: Amol B. Kirtane

Section 132Section 132(4)Section 153Section 68

…cluded assessment could not be interfered u/s 153A of the Act. The ld. CIT(A) has referred the decision of Hon’ble Delhi Court in the case Pr.CIT Vs. Lata Jain (ITA 274 & 276 of 2016) considering the ratio laid down in the case of CIT Vs. Kabul Chawla (2016) 380 ITR 573 held that Section 153A assessment cannot be made for the assessment year in which incriminating material is not recovered even though incriminating material may be recovered for other years in the block of this years. The ld. CIT(A) has also referred the decision of Gurinder Singh Bawa Vs. DCIT (2012) 28 taxman.com 328 of the ITAT, Mumbai, held…

DCIT, CC- 8 (1), Mumbai vs. Surinder Anantram Sabhlok, Mumbai

In the result, all the appeals filed by the Revenue stand dismissed

ITA 56/MUM/2020[2011-12]Status: DisposedITAT Mumbai24 Jun 2022AY 2011-12

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singh

For Appellant: Mani JainFor Respondent: B.K. Bagchi &

Section 132Section 132(4)Section 68

…cluded assessment could not be interfered u/s 153A of the Act. The ld. CIT(A) has referred the decision of Hon’ble Delhi Court in the case Pr.CIT Vs. Lata Jain (ITA 274 & 276 of 2016) considering the ratio laid down in the case of CIT Vs. Kabul Chawla (2016) 380 ITR 573 held that Section 153A assessment cannot be made for the assessment year in which incriminating material is not recovered even though incriminating material may be recovered for other years in the block of this years. The ld. CIT(A) has also referred the decision of Gurinder Singh Bawa Vs. DCIT (2012) 28 taxman.com 328 of the ITAT, Mumbai, held…