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 367,842 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

Shanthilal D Jain, Chennai vs. DCIT, Central Circle - 2 (1), Chennai

2400/CHNY/2019

ITA 2360/CHNY/2019[2010-11]Status: DisposedITAT Chennai20 May 2022AY 2010-11

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

…of Hon’ble Bombay High Court in the case of CIT vs. Continental Warehousing Corporation (Nhavasheva) Ltd., (2015) 374 ITR 645. The ld.counsel for the assessee also relied on the decision of Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla, (2015) 380 ITR 573. Apart from this, ld.counsel for the assessee has not argued anything else. 12 I.T.A. Nos.2357 to 2363, 2389 to 2402 & 2587 to 2598/Chny/2019 & 429 to 446/Chny/2020 3.8 On the other hand, ld.CIT-DR relied on the order of CIT(A) and stated that the assessee has not maintained any books of account and the alleged books of account as referred by…

Shanthilal D Jain, Chennai vs. DCIT, Central Circle - 2 (1), Chennai

2400/CHNY/2019

ITA 2359/CHNY/2019[2009-10]Status: DisposedITAT Chennai20 May 2022AY 2009-10

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

…of Hon’ble Bombay High Court in the case of CIT vs. Continental Warehousing Corporation (Nhavasheva) Ltd., (2015) 374 ITR 645. The ld.counsel for the assessee also relied on the decision of Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla, (2015) 380 ITR 573. Apart from this, ld.counsel for the assessee has not argued anything else. 12 I.T.A. Nos.2357 to 2363, 2389 to 2402 & 2587 to 2598/Chny/2019 & 429 to 446/Chny/2020 3.8 On the other hand, ld.CIT-DR relied on the order of CIT(A) and stated that the assessee has not maintained any books of account and the alleged books of account as referred by…

Shanthilal D Jain, Chennai vs. DCIT, Central Circle - 2 (1), Chennai

2400/CHNY/2019

ITA 2358/CHNY/2019[2008-09]Status: DisposedITAT Chennai20 May 2022AY 2008-09

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

…of Hon’ble Bombay High Court in the case of CIT vs. Continental Warehousing Corporation (Nhavasheva) Ltd., (2015) 374 ITR 645. The ld.counsel for the assessee also relied on the decision of Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla, (2015) 380 ITR 573. Apart from this, ld.counsel for the assessee has not argued anything else. 12 I.T.A. Nos.2357 to 2363, 2389 to 2402 & 2587 to 2598/Chny/2019 & 429 to 446/Chny/2020 3.8 On the other hand, ld.CIT-DR relied on the order of CIT(A) and stated that the assessee has not maintained any books of account and the alleged books of account as referred by…

Shanthilal D Jain, Chennai vs. DCIT, Central Circle - 2 (1), Chennai

2400/CHNY/2019

ITA 2357/CHNY/2019[2007-08]Status: DisposedITAT Chennai20 May 2022AY 2007-08

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

…of Hon’ble Bombay High Court in the case of CIT vs. Continental Warehousing Corporation (Nhavasheva) Ltd., (2015) 374 ITR 645. The ld.counsel for the assessee also relied on the decision of Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla, (2015) 380 ITR 573. Apart from this, ld.counsel for the assessee has not argued anything else. 12 I.T.A. Nos.2357 to 2363, 2389 to 2402 & 2587 to 2598/Chny/2019 & 429 to 446/Chny/2020 3.8 On the other hand, ld.CIT-DR relied on the order of CIT(A) and stated that the assessee has not maintained any books of account and the alleged books of account as referred by…

Sh. Sanjay Jain, Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5182/DEL/2015[2007-08]Status: DisposedITAT Delhi20 May 2022AY 2007-08

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

Section 132Section 143(1)Section 153Section 153ASection 250(6)Section 69

…terial was found, therefore, the addtioins made by the A.O. which has been confirmed by the CIT(A) deserves to be 5 Sanjay Jain Vs. DCIT deleted. The Ld. Counsel has relied on the judgment of the Jurisdictional High Court in the case of CIT vs. Kabul Chawla, 380 ITR 573 (Del.) 7. Per contra, the Ld. DR relied on the order of the A.O and CIT(A) and submitted that the order of the lower authorities are well reasoned and no interference is required by this Tribunal. 8. We have heard the parties, perused the material on record and gave our thoughtful consideration. 9. It is found from the records that, the second…

M/S. Subhash Stone Industries (P) Ltd., Nainital vs. DCIT, Central Circle, Allahabad

In the result, appeal filed by the assessee in ITA no

ITA 141/ALLD/2017[2008-09]Status: DisposedITAT Allahabad19 May 2022AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: NoneFor Respondent: Shri Ramendra Kumar
Section 132Section 143(3)Section 153A

…s on the scope of assessment u/s 153A of an assessment year which was not pending on the date of search either because of its prior completion or because of no time left for taking it up. The Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla (2016) 380 ITR 573 (Del) has held that : `Completed assessments can be interfered with by the AO while making the assessment under Section 153A only on the basis of some incriminating material unearthed during the course of search or requisition of documents or undisclosed income or property discovered in the course of search which were not produced or not already…

M/S. Paramount Propbuild (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, Appeal of the Assessee in ITA No

ITA 637/DEL/2016[2005-06]Status: DisposedITAT Delhi19 May 2022AY 2005-06

Bench: Dr. Brr Kumar & Shri Yogesh Kumar U.S.Assessment Year: 2005-06

Section 143(2)Section 143(3)Section 153ASection 234ASection 250Section 68

…nd during search and seizure operation regarding bogus share capital by the assessee. Therefore, contended that, the case of the assessee is squarely covered under the Judgment of Jurisdictional High Court reported in CIT Vs Kabul Chawla reported at (2016) 380 ITR 573. 6. Per contra, Ld. DR relied on the assessment order and vehemently justified the order of the A.O. 7. We have heard both the parties and perused the material available on record. It is seen that, while making addition u/s 68 of the Act, the Ld. A.O has not referred any incriminating material/document found at the time of search which relate…

ACIT, New Delhi vs. M/S. Paramount Probuild Pvt. Ltd., New Delhi

In the result, Appeal of the Assessee in ITA No

ITA 1391/DEL/2016[2005-06]Status: DisposedITAT Delhi19 May 2022AY 2005-06

Bench: Dr. Brr Kumar & Shri Yogesh Kumar U.S.Assessment Year: 2005-06

Section 143(2)Section 143(3)Section 153ASection 234ASection 250Section 68

…nd during search and seizure operation regarding bogus share capital by the assessee. Therefore, contended that, the case of the assessee is squarely covered under the Judgment of Jurisdictional High Court reported in CIT Vs Kabul Chawla reported at (2016) 380 ITR 573. 6. Per contra, Ld. DR relied on the assessment order and vehemently justified the order of the A.O. 7. We have heard both the parties and perused the material available on record. It is seen that, while making addition u/s 68 of the Act, the Ld. A.O has not referred any incriminating material/document found at the time of search which relate…

Manish Periwal, Kolkata vs. ACIT, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 5295/DEL/2016[2007-08]Status: DisposedITAT Delhi18 May 2022AY 2007-08

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

For Appellant: Sh. V. K. Agarwal, ARFor Respondent: Ms. Shivani Singh, CIT DR
Section 132Section 132(4)Section 153Section 153A

…bad in Law when there was no incriminating material found as a result of search relevant to assessment years under appeals. In support of his contention he has relied upon Judgments of Hon’ble Delhi High Court in the case of CIT vs., Kabul Chawla reported in 380 ITR 573 (Del.) and Pr. CIT vs., Meeta Gut Gutia reported in 395 ITR 526 (Del.) in which the Departmental SLP have been dismissed by the Hon’ble Supreme Court reported in 96 taxmann.com 468 (SC). He has also referred to panchnama executed in the case of assessee which did not find mention any incriminating material relevant to any assessment years under a…

Manish Periwal, Kolkata vs. ACIT, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 5294/DEL/2016[2006-07]Status: DisposedITAT Delhi18 May 2022AY 2006-07

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

For Appellant: Sh. V. K. Agarwal, ARFor Respondent: Ms. Shivani Singh, CIT DR
Section 132Section 132(4)Section 153Section 153A

…bad in Law when there was no incriminating material found as a result of search relevant to assessment years under appeals. In support of his contention he has relied upon Judgments of Hon’ble Delhi High Court in the case of CIT vs., Kabul Chawla reported in 380 ITR 573 (Del.) and Pr. CIT vs., Meeta Gut Gutia reported in 395 ITR 526 (Del.) in which the Departmental SLP have been dismissed by the Hon’ble Supreme Court reported in 96 taxmann.com 468 (SC). He has also referred to panchnama executed in the case of assessee which did not find mention any incriminating material relevant to any assessment years under a…

Confident Projects (India) Private Limited, Bangalore vs. The Principal Commissioner of Income Tax (Central), Bangalore

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

ITA 409/BANG/2021[2011-12]Status: DisposedITAT Bangalore13 May 2022AY 2011-12

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Smt.Pooja Maru, CAFor Respondent: Sri.Sumer Singh Meena, CIT-DR
Section 131Section 132Section 143(3)Section 153ASection 263Section 80I

…urbed without there being any basis for doing so which is impermissible in law. Even in case of a searched person, the same reason would hold good…………………..” 6.1 The judgment of the Hon’ble Delhi High Court in the case of CIT v. Kabul Chawla reported in (2016) 380 ITR 573 (Delhi) had summarized the legal position as regards assessment u/s 153A of the Act, as follows:- 5 ITA No.336-409/Bang/2021. M/s.Confident Projects (India) Private Limited. "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 positi…

Confident Projects (India) Private Limited, Bangalore vs. The Principal Commissioner of Income Tax (Central), Bangalore

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

ITA 336/BANG/2021[2012-13]Status: DisposedITAT Bangalore13 May 2022AY 2012-13

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Smt.Pooja Maru, CAFor Respondent: Sri.Sumer Singh Meena, CIT-DR
Section 131Section 132Section 143(3)Section 153ASection 263Section 80I

…urbed without there being any basis for doing so which is impermissible in law. Even in case of a searched person, the same reason would hold good…………………..” 6.1 The judgment of the Hon’ble Delhi High Court in the case of CIT v. Kabul Chawla reported in (2016) 380 ITR 573 (Delhi) had summarized the legal position as regards assessment u/s 153A of the Act, as follows:- 5 ITA No.336-409/Bang/2021. M/s.Confident Projects (India) Private Limited. "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 positi…

Principal Commissioenr of Income Tax-I vs. Nilesh Agarwal HUF

ITA/59/2021HC Rajasthan10 May 2022

Bench: PRAKASH GUPTA,SAMEER JAIN

M/S. Salarpuria Properties Pvt. Ltd., Kolkata vs. DCIT, Circle - 1, Kolkata

In the result, assessee’s appeal in ITA No

ITA 2094/KOL/2017[2010-11]Status: DisposedITAT Kolkata10 May 2022AY 2010-11

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

Section 115JSection 234CSection 801Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri Sanjay Garg, Judicial Member & Shri Rajesh Kumar, Accountant Member] I.T.A. No. 2094/Kol/2017 Assessment Year : 2010-11 M/s Salarpuria Properties Pvt. Ltd. Vs. DCIT, Circle-1, Kolkata (PAN: AAGCS 8492 P) Appellant Respondent I.T.(SS).A. Nos. 42 to 44/Kol/2019 Assessment Years : 2010-11 to 2012-13 M/s Salarpuria Properties Pvt. Ltd. Vs. ACIT, CC-3(2), Kolkata (PAN: AAGCS 8492 P) Appellant Respondent I.T.(SS).A. Nos. 54 to 57/Kol/2019 Assessment Years : 2013-14 to 2016-17 M/s Salarpuria Properties Pvt. Ltd. Vs. ACIT, CC-3(2), Kolkata (PAN: AAG…

Macleods Pharmaceuticals Ltd., Mumbai vs. Dy CIT CC 2 (4), Mumbai

In the result, the appeal filed by the assessee is allowed whereas the appeal filed by the Revenue is dismissed

ITA 7770/MUM/2019[2010-11]Status: DisposedITAT Mumbai10 May 2022AY 2010-11

Bench: Shri Sanjay Garg () & Shri Om Prakash Kant () Assessment Year: 2010-11 Deputy Commissioner Of Income Tax M/S Macleods Pharmaceuticals Central Circle-2(4), Limited, Room No. 802, Old Cgo Building, 8Th Vs. 304, Atlanta Arcade, Marol Church Floor, M.K. Road, Road, Andheri (West) Mumbai-400020. Mumbai-400059. Pan No. Aaacm 4100 C Appellant Respondent Assessment Year: 2010-11 M/S Macleods Pharmaceuticals Deputy Commissioner Of Income Limited, Tax Central Circle-2(4), 304, Atlanta Arcade, Marol Church Vs. Room No. 802, Old Cgo Building, 8Th Road, Andheri (West) Floor, M.K. Road, Mumbai-400059. Mumbai-400020. Pan No. Aaacm 4100 C Appellant Respondent Assessee By : Mr. Ashok Bansal, Ar Revenue By : Mr. Achal Sharma, Cit-Dr Date Of Hearing : 10/05/2022 Date Of Pronouncement : 10/05/2022

For Appellant: Mr. Ashok Bansal, ARFor Respondent: Mr. Achal Sharma, CIT-DR
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI SANJAY GARG (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2010-11 Deputy Commissioner of Income Tax M/s Macleods Pharmaceuticals Central Circle-2(4), Limited, Room No. 802, Old CGO Building, 8th Vs. 304, Atlanta Arcade, Marol Church floor, M.K. Road, Road, Andheri (West) Mumbai-400020. Mumbai-400059. PAN No. AAACM 4100 C Appellant Respondent Assessment Year: 2010-11 M/s Macleods Pharmaceuticals Deputy Commissioner of Income Limited, Tax Central Circle-2(4), 304, Atlanta Arcade, Marol Church Vs. Room No. 802,…

Dy CIT CC 2 (4), Mumbai vs. M/S Maccleods Pharmaceuticals Ltd, Mumbai

In the result, the appeal filed by the assessee is allowed whereas the appeal filed by the Revenue is dismissed

ITA 7612/MUM/2019[2010-11]Status: DisposedITAT Mumbai10 May 2022AY 2010-11

Bench: Shri Sanjay Garg () & Shri Om Prakash Kant () Assessment Year: 2010-11 Deputy Commissioner Of Income Tax M/S Macleods Pharmaceuticals Central Circle-2(4), Limited, Room No. 802, Old Cgo Building, 8Th Vs. 304, Atlanta Arcade, Marol Church Floor, M.K. Road, Road, Andheri (West) Mumbai-400020. Mumbai-400059. Pan No. Aaacm 4100 C Appellant Respondent Assessment Year: 2010-11 M/S Macleods Pharmaceuticals Deputy Commissioner Of Income Limited, Tax Central Circle-2(4), 304, Atlanta Arcade, Marol Church Vs. Room No. 802, Old Cgo Building, 8Th Road, Andheri (West) Floor, M.K. Road, Mumbai-400059. Mumbai-400020. Pan No. Aaacm 4100 C Appellant Respondent Assessee By : Mr. Ashok Bansal, Ar Revenue By : Mr. Achal Sharma, Cit-Dr Date Of Hearing : 10/05/2022 Date Of Pronouncement : 10/05/2022

For Appellant: Mr. Ashok Bansal, ARFor Respondent: Mr. Achal Sharma, CIT-DR
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI SANJAY GARG (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2010-11 Deputy Commissioner of Income Tax M/s Macleods Pharmaceuticals Central Circle-2(4), Limited, Room No. 802, Old CGO Building, 8th Vs. 304, Atlanta Arcade, Marol Church floor, M.K. Road, Road, Andheri (West) Mumbai-400020. Mumbai-400059. PAN No. AAACM 4100 C Appellant Respondent Assessment Year: 2010-11 M/s Macleods Pharmaceuticals Deputy Commissioner of Income Limited, Tax Central Circle-2(4), 304, Atlanta Arcade, Marol Church Vs. Room No. 802,…

Alchemist Hospitals Limited, Chandigarh vs. ACIT, CC 20, New Delhi

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

ITA 12/DEL/2022[2013-14]Status: PendingITAT Delhi09 May 2022AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Narender Kumar Choudhry

For Appellant: Shri Parikshit Agarwal, CAFor Respondent: Shri Ishtiyaque Ahmed, CIT-DR
Section 153A

…s submitted that a pedantic view be shunned and a benign view be taken. It was next submitted that the substantive issue involved in the present case is covered by the decision of the Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla as reported in 380 ITR 573 (Del). As the assessment was framed under Section 153A without any incriminating material in a concluded assessment, under the circumstances, there was no reason for the assessee to not attend the proceedings before the CIT(A) at its own peril. It was submitted that a new counsel has since been appointed to comply with the proceedings. Under the…

DCIT Central Circle- 19, New Delhi vs. Krbl Limited, Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1344/DEL/2020[2016-17]Status: DisposedITAT Delhi09 May 2022AY 2016-17

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…i.e. 30.03.2016. In view of these facts, the assessment did not stand completed on the date of search and hence addition could be made even in the absence of incriminating material as held by Hon’ble Delhi High Court in the case of CIT vs Kabul Chawla [2016] 380 ITR 573 (Delhi). • In A.Y. 2015-16, the appellant had not filed return of income upto date of search i.e. 30.03.2016. Return of income was filed on 25.08.2017 in response to notice u/s 153A of Income Tax Act. Hence, assessment proceedings did not stand completed on the date of search i.e. 30.03.2016. Since the appellant had not filed return of income fo…

DCIT Central Circle- 19, New Delhi vs. Krbl Limited, Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1343/DEL/2020[2015-16]Status: DisposedITAT Delhi09 May 2022AY 2015-16

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…i.e. 30.03.2016. In view of these facts, the assessment did not stand completed on the date of search and hence addition could be made even in the absence of incriminating material as held by Hon’ble Delhi High Court in the case of CIT vs Kabul Chawla [2016] 380 ITR 573 (Delhi). • In A.Y. 2015-16, the appellant had not filed return of income upto date of search i.e. 30.03.2016. Return of income was filed on 25.08.2017 in response to notice u/s 153A of Income Tax Act. Hence, assessment proceedings did not stand completed on the date of search i.e. 30.03.2016. Since the appellant had not filed return of income fo…

DCIT Central Circle- 19, New Delhi vs. Krbl Limited, Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1342/DEL/2020[2014-15]Status: DisposedITAT Delhi09 May 2022AY 2014-15

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…i.e. 30.03.2016. In view of these facts, the assessment did not stand completed on the date of search and hence addition could be made even in the absence of incriminating material as held by Hon’ble Delhi High Court in the case of CIT vs Kabul Chawla [2016] 380 ITR 573 (Delhi). • In A.Y. 2015-16, the appellant had not filed return of income upto date of search i.e. 30.03.2016. Return of income was filed on 25.08.2017 in response to notice u/s 153A of Income Tax Act. Hence, assessment proceedings did not stand completed on the date of search i.e. 30.03.2016. Since the appellant had not filed return of income fo…