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

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

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

ITA 1341/DEL/2020[2013-14]Status: DisposedITAT Delhi09 May 2022AY 2013-14

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 1340/DEL/2020[2012-13]Status: DisposedITAT Delhi09 May 2022AY 2012-13

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 1339/DEL/2020[2011-12]Status: DisposedITAT Delhi09 May 2022AY 2011-12

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 1338/DEL/2020[2010-11]Status: DisposedITAT Delhi09 May 2022AY 2010-11

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…

Krbl Limited, Delhi vs. DCIT Central Circle- 07, New Delhi

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

ITA 1202/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…

Krbl Limited, Delhi vs. DCIT Central Circle- 07, New Delhi

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

ITA 1201/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…

Krbl Limited, Delhi vs. DCIT Central Circle- 07, New Delhi

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

ITA 1200/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…

Krbl Limited, Delhi vs. DCIT Central Circle- 07, New Delhi

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

ITA 1199/DEL/2020[2013-14]Status: DisposedITAT Delhi09 May 2022AY 2013-14

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…

Krbl Limited, Delhi vs. DCIT Central Circle- 07, New Delhi

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

ITA 1198/DEL/2020[2012-13]Status: DisposedITAT Delhi09 May 2022AY 2012-13

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…

Krbl Limited, Delhi vs. DCIT Central Circle- 07, New Delhi

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

ITA 1197/DEL/2020[2011-12]Status: DisposedITAT Delhi09 May 2022AY 2011-12

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…

Krbl Limited, Delhi vs. DCIT Central Circle- 07, New Delhi

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

ITA 1196/DEL/2020[2010-11]Status: DisposedITAT Delhi09 May 2022AY 2010-11

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…

Rail Road Constructions Private Limited, Orissa vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, both the appeals of the assessee are allowed in above terms

ITA 492/HYD/2021[2012-13]Status: DisposedITAT Hyderabad05 May 2022AY 2012-13

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri T. Sunil Goutam
Section 131Section 132Section 132ASection 139Section 143(3)Section 147Section 148Section 149Section 151Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 491 & 492/Hyd/2021 Assessment Years: 2011-12 & 2012-13 Rail Road Constructions Vs. Dy. Commissioner of Pvt. Ltd., Orissa. Income-tax, Central Circle – 1(3), PAN – AABCR 8191D Hyderabad. Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri T. Sunil Goutam Date of hearing: 26/04/2022 Date of pronouncement: 05/05/2022 O R D E R PER L.P. SAHU, A.M.: Both these appeals filed by the assessee are directed against CIT(A) – 11, Hyderabad’s separate orde…

Rail Road Constructions Private Limited, Orissa vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, both the appeals of the assessee are allowed in above terms

ITA 491/HYD/2021[2011-12]Status: DisposedITAT Hyderabad05 May 2022AY 2011-12

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri T. Sunil Goutam
Section 131Section 132Section 132ASection 139Section 143(3)Section 147Section 148Section 149Section 151Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 491 & 492/Hyd/2021 Assessment Years: 2011-12 & 2012-13 Rail Road Constructions Vs. Dy. Commissioner of Pvt. Ltd., Orissa. Income-tax, Central Circle – 1(3), PAN – AABCR 8191D Hyderabad. Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri T. Sunil Goutam Date of hearing: 26/04/2022 Date of pronouncement: 05/05/2022 O R D E R PER L.P. SAHU, A.M.: Both these appeals filed by the assessee are directed against CIT(A) – 11, Hyderabad’s separate orde…

ACIT, Allahabad vs. M/S Sunsine Infrastate Pvt Ttd, Allahabad

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

ITA 103/ALLD/2017[2011-2012]Status: DisposedITAT Allahabad04 May 2022AY 2011-2012

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2011-12 The Assistant Commissioner Of Sunshine Infraestate Income-Tax, Central Circle, V. Private Limited Allahabad, U.P. 17, Industrial Area, Naini, Allahabad, U.P. Pan: Aancs9247H (Appellant) (Respondent) C.O.No. 22/Alld/2017 (Arising Out Of Ita No.103/Alld/2017) Assessment Year: 2011-12 Sunshine Infraestate Private Limited The Assistant 17, Industrial Area, Naini, V. Commissioner Of Allahabad, U.P. Income-Tax, Central Circle, Allahabad, U.P. Pan: Aancs9247H (Appellant) (Respondent)

For Appellant: Shri Shantanu Dhamija, CIT-DRFor Respondent: Shri Parveen Godbole,CA
Section 132(1)Section 142(1)Section 144Section 153ASection 250

…nt of Hon’ble Delhi High Court in the case of CIT(Central) Vs. Kabul Chawla reported 2 P a g e | 3 ITA No. 103/Alld/2017 and C.O.No. 22/Alld/2017 (arising out of ITA No. 103/Alld/2017) Assessment Year 2011-12 Sunshine Infraestate Private Limited,Allahabad in 380 ITR 573(Del.) in this case , ignoring the order of jurisdictional High Court in the case of CIT Vs. Raj Kumar Arora (2014) 52 taxmann.com 172(Alld) wherein it was held that AO has power to reassess returns of assessee not only for undisclosed income found during search operation but also with regard to material available at the time of original assessmen…

K. Narsimha, New Delhi vs. ACIT, Central Circle- 3, New Delhi

In the result, the appeal in ITA No

ITA 8284/DEL/2019[2008-09]Status: DisposedITAT Delhi04 May 2022AY 2008-09

Bench: Sh. A. D. Jaindr. B. R. R. Kumar

For Appellant: Sh. P. Roychaudhuri, AdvFor Respondent: Sh. Manvendra Goyal, CIT DR &
Section 131Section 153ASection 263

…seizure of incriminating material which led to the addition. The search was conducted on 20.10.2006 and hence the A.Y. 2001-02 cannot be treated as abated assessments. On this issue, reliance is placed on the following case laws:  CIT v. Kabul Chawla (2016] 380 ITR 573  Pr. CIT vs. Meeta Gutgutia (2017) 395 ITR 526  All Cargo Global Logistics Limited Vs. DCIT 18 ITR 106  ACIT, Central Circle-16, New Delhi vs. Vinita Chaurasia, ITA No. 5957/DEL/2015 dated 05.10.2018,  ACIT, Central Circle-4, New Delhi vs. M/s. Moolchand Steels Pvt. Ltd. in dated 10.10.2018 etc. ITA Nos. 8283 8284/Del/2019 K. Narsimha 12. The…

K. Narsimha, New Delhi vs. ACIT, Central Circle- 3, New Delhi

In the result, the appeal in ITA No

ITA 8283/DEL/2019[2006-07]Status: DisposedITAT Delhi04 May 2022AY 2006-07

Bench: Sh. A. D. Jaindr. B. R. R. Kumar

For Appellant: Sh. P. Roychaudhuri, AdvFor Respondent: Sh. Manvendra Goyal, CIT DR &
Section 131Section 153ASection 263

…seizure of incriminating material which led to the addition. The search was conducted on 20.10.2006 and hence the A.Y. 2001-02 cannot be treated as abated assessments. On this issue, reliance is placed on the following case laws:  CIT v. Kabul Chawla (2016] 380 ITR 573  Pr. CIT vs. Meeta Gutgutia (2017) 395 ITR 526  All Cargo Global Logistics Limited Vs. DCIT 18 ITR 106  ACIT, Central Circle-16, New Delhi vs. Vinita Chaurasia, ITA No. 5957/DEL/2015 dated 05.10.2018,  ACIT, Central Circle-4, New Delhi vs. M/s. Moolchand Steels Pvt. Ltd. in dated 10.10.2018 etc. ITA Nos. 8283 8284/Del/2019 K. Narsimha 12. The…

Heaven Suppliers Pvt. Ltd., Kolkata vs. ACIT, Central Circle- 13, New Delhi

The appeal of the assessee is allowed, the impugned orders are set aside

ITA 365/DEL/2018[2013-14]Status: DisposedITAT Delhi04 May 2022AY 2013-14

Bench: Sh. Pradip Kumar Kedia & Sh. Anubhav Sharmam/S. Heaven Suppliers Pvt. Ltd. Vs. Acit, Business Communication Central Circle-13 Centre, 21, New Delhi Kolkata, West Bengal-700001 Pan : Aabch6901K (Appellant) (Respondent)

Section 132Section 142(1)Section 143(2)Section 153CSection 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SH. PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER M/s. Heaven Suppliers Pvt. Ltd. Vs. ACIT, Business Communication Central Circle-13 Centre, 21, New Delhi Kolkata, West Bengal-700001 PAN : AABCH6901K (APPELLANT) (RESPONDENT) Assessee by Shri Salil Aggarwal, Sr. Adv., Shri Shailesh Gupta, Adv. Revenue by Shri J.S.Minhas, CIT-DR Date of hearing: 18.04.2022 Date of Pronouncement: 04 .05.2022 ORDER PER ANUBHAV SHARMA, JM: The appeal is preferred by the assessee against order dated 13/11/2017 in appeal…

K. Narsimha, New Delhi vs. ACIT, Central Circle- 3, New Delhi

In the result, the appeal in ITA No

ITA 2411/DEL/2018[2005-06]Status: DisposedITAT Delhi04 May 2022AY 2005-06

Bench: Sh. A. D. Jaindr. B. R. R. Kumar

For Appellant: Sh. P. Roychaudhuri, AdvFor Respondent: Sh. Manvendra Goyal, CIT DR &
Section 131Section 153ASection 263

…seizure of incriminating material which led to the addition. The search was conducted on 20.10.2006 and hence the A.Y. 2001-02 cannot be treated as abated assessments. On this issue, reliance is placed on the following case laws:  CIT v. Kabul Chawla (2016] 380 ITR 573  Pr. CIT vs. Meeta Gutgutia (2017) 395 ITR 526  All Cargo Global Logistics Limited Vs. DCIT 18 ITR 106  ACIT, Central Circle-16, New Delhi vs. Vinita Chaurasia, ITA No. 5957/DEL/2015 dated 05.10.2018,  ACIT, Central Circle-4, New Delhi vs. M/s. Moolchand Steels Pvt. Ltd. in dated 10.10.2018 etc. ITA Nos. 8283 8284/Del/2019 K. Narsimha 12. The…

K. Narsimha, New Delhi vs. ACIT, Central Circle- 3, New Delhi

In the result, the appeal in ITA No

ITA 2410/DEL/2018[2004-05]Status: DisposedITAT Delhi04 May 2022AY 2004-05

Bench: Sh. A. D. Jaindr. B. R. R. Kumar

For Appellant: Sh. P. Roychaudhuri, AdvFor Respondent: Sh. Manvendra Goyal, CIT DR &
Section 131Section 153ASection 263

…seizure of incriminating material which led to the addition. The search was conducted on 20.10.2006 and hence the A.Y. 2001-02 cannot be treated as abated assessments. On this issue, reliance is placed on the following case laws:  CIT v. Kabul Chawla (2016] 380 ITR 573  Pr. CIT vs. Meeta Gutgutia (2017) 395 ITR 526  All Cargo Global Logistics Limited Vs. DCIT 18 ITR 106  ACIT, Central Circle-16, New Delhi vs. Vinita Chaurasia, ITA No. 5957/DEL/2015 dated 05.10.2018,  ACIT, Central Circle-4, New Delhi vs. M/s. Moolchand Steels Pvt. Ltd. in dated 10.10.2018 etc. ITA Nos. 8283 8284/Del/2019 K. Narsimha 12. The…

K. Narsimha, New Delhi vs. ACIT, Central Circle- 3, New Delhi

In the result, the appeal in ITA No

ITA 2409/DEL/2018[2003-04]Status: DisposedITAT Delhi04 May 2022AY 2003-04

Bench: Sh. A. D. Jaindr. B. R. R. Kumar

For Appellant: Sh. P. Roychaudhuri, AdvFor Respondent: Sh. Manvendra Goyal, CIT DR &
Section 131Section 153ASection 263

…seizure of incriminating material which led to the addition. The search was conducted on 20.10.2006 and hence the A.Y. 2001-02 cannot be treated as abated assessments. On this issue, reliance is placed on the following case laws:  CIT v. Kabul Chawla (2016] 380 ITR 573  Pr. CIT vs. Meeta Gutgutia (2017) 395 ITR 526  All Cargo Global Logistics Limited Vs. DCIT 18 ITR 106  ACIT, Central Circle-16, New Delhi vs. Vinita Chaurasia, ITA No. 5957/DEL/2015 dated 05.10.2018,  ACIT, Central Circle-4, New Delhi vs. M/s. Moolchand Steels Pvt. Ltd. in dated 10.10.2018 etc. ITA Nos. 8283 8284/Del/2019 K. Narsimha 12. The…

CIT v. Kabul Chawla (380 ITR 573) — Cited in 3,235 Judgments | BharatTax