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

D' Decor Exports P. Ltd, Mumbai vs. Dy CIT-CC-6(4_, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1052/MUM/2021[2013-14]Status: DisposedITAT Mumbai22 Apr 2022AY 2013-14

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap
Section 127(2)Section 143(1)Section 143(2)Section 153A

…recorded on the issue of receiving cash on sale of machinery. The appellant has relied upon the decisions in the case of CIT vs Continental Warehousing Corporation [374 1TR 645 Bom], Manjula Mangalpabhat Lodha vs DCIT [ITA 3465/Mum/2015], CIT v. Kabul Chawla [380 ITR 573 (Del)], Suncity Alloys (P) Ltd. v. ACIT [124 TTJ 674 (Jod)], Atithi N. Patel [ITA NO: 43/Mum/2010], Saf Yeast Co. Pvt. Ltd. v ACIT {ITA 1074/PN/2007], B.R. Machine Tools P. Ltd. v ACIT {ITA 4174 to 4177/Mum/2013], Gurinder Singh Bawa [ITA No. 2075/Mum/2010], Raksha Chhadwa v ACIT {ITA no. 8576 & 8577/Mum/2010] ands Monoplan Securities Pvt. Ltd. v…

D, Decor Exporter, Mumbai vs. Dy CIT-CC-6(4), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1051/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Apr 2022AY 2014-15

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap
Section 127(2)Section 143(1)Section 143(2)Section 153A

…recorded on the issue of receiving cash on sale of machinery. The appellant has relied upon the decisions in the case of CIT vs Continental Warehousing Corporation [374 1TR 645 Bom], Manjula Mangalpabhat Lodha vs DCIT [ITA 3465/Mum/2015], CIT v. Kabul Chawla [380 ITR 573 (Del)], Suncity Alloys (P) Ltd. v. ACIT [124 TTJ 674 (Jod)], Atithi N. Patel [ITA NO: 43/Mum/2010], Saf Yeast Co. Pvt. Ltd. v ACIT {ITA 1074/PN/2007], B.R. Machine Tools P. Ltd. v ACIT {ITA 4174 to 4177/Mum/2013], Gurinder Singh Bawa [ITA No. 2075/Mum/2010], Raksha Chhadwa v ACIT {ITA no. 8576 & 8577/Mum/2010] ands Monoplan Securities Pvt. Ltd. v…

D, Decor Exporter P. Ltd, Mumbai vs. Dy CIT-CC-6(4), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1050/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Apr 2022AY 2014-15

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap
Section 127(2)Section 143(1)Section 143(2)Section 153A

…recorded on the issue of receiving cash on sale of machinery. The appellant has relied upon the decisions in the case of CIT vs Continental Warehousing Corporation [374 1TR 645 Bom], Manjula Mangalpabhat Lodha vs DCIT [ITA 3465/Mum/2015], CIT v. Kabul Chawla [380 ITR 573 (Del)], Suncity Alloys (P) Ltd. v. ACIT [124 TTJ 674 (Jod)], Atithi N. Patel [ITA NO: 43/Mum/2010], Saf Yeast Co. Pvt. Ltd. v ACIT {ITA 1074/PN/2007], B.R. Machine Tools P. Ltd. v ACIT {ITA 4174 to 4177/Mum/2013], Gurinder Singh Bawa [ITA No. 2075/Mum/2010], Raksha Chhadwa v ACIT {ITA no. 8576 & 8577/Mum/2010] ands Monoplan Securities Pvt. Ltd. v…

Smt. Rosy Dabas, New Delhi vs. DCIT, New Delhi

In the result, the appeal is allowed for statistical purposes

ITA 4170/DEL/2014[2007-08]Status: DisposedITAT Delhi22 Apr 2022AY 2007-08

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08

Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2007-08 Smt. Rosy Dabas, Vs. DCIT, Plot No. 3, Dwarka City Central Circle-9, Centre, Sector-10, Dwarka, New Delhi New Delhi PAN :ACEPD8776E (Appellant) (Respondent) Appellant by Sh. Mahavir Singh, Advocate Respondent by Sh. T. Kipgen, CIT(DR) Date of hearing 30.03.2022 Date of pronouncement 22.04.2022 ORDER PER SAKTIJIT DEY, JM: This is an appeal by the assessee against order dated 21.03.2014 of learned Commissioner of Income Tax (Appeals)- XXX…

Siddheshwar Industries Pvt. Ltd., Pune vs. Deputy Commissioner of Income-Tax

In the result, the appeal filed by the assessee stands dismissed

ITA 760/PUN/2016[2008-09]Status: DisposedITAT Pune20 Apr 2022AY 2008-09

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.760/Pun/2016 िनधा"रण वष" / Assessment Year: 2008-09 Siddheshwar Industries Pvt. Vs. Dcit, Central Circle- Ltd., 2(2), Pune. Plot No.A-50, H- Block, Midc, Pimpri, Pune- 411018. Pan : Aagcs4976E Appellant Respondent Assessee By : Shri Hari Krishan Revenue By : Shri Piyushkumar Singh Yadav Date Of Hearing 09.03.2022 : Date Of Pronouncement : 20.04.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 12, Pune [‘Cit(A)’ For Short] Dated 23.10.2015 For The Assessment Year 2008-09. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. In The Facts & Circumstances Of The Case & In Law, The Learned C.I.T. [A] 12 Has Erred By Wrongly Enhance The Amount Of Rs.2,95,00,000/- By Disallowing The Claim Of Deduction U/S 43B In Revised Return Of Income Filed U/S 153A Of The I T Act. The Aforesaid Addition Being Arbitrary, Perverse, Based On Surmises & Conjecture

For Appellant: Shri Hari KrishanFor Respondent: Shri Piyushkumar Singh Yadav
Section 132Section 132(4)Section 143(3)Section 153ASection 234Section 43B

…as result of search and seizure operations conducted u/s 132 of the Act. Reference in this regard can be made to the following judgements :- (i) CIT vs. Continental Warehousing Corporation (Nhava Sheva) Ltd., 374 ITR 645 (Bom.-HC). (ii) CIT vs. Kabul Chawla, 380 ITR 573 (Delhi-HC). (iii) CIT vs. SKS Ispat & Power Ltd., 398 ITR 584 (Bom.-HC). (iv) CIT vs. Deepak Kumar Agarwal, 398 ITR 586 (Bom.-HC). 12. As a corollary, it follow that no fresh claim unrelated to the undisclosed income can be made in the return of income filed in response to notice u/s 153A of the Act. Even the Hon’ble Jurisdictional High Court in…

Shri M. Thimmegowda, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore

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

ITA 1036/BANG/2019[2006-07]Status: DisposedITAT Bangalore20 Apr 2022AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 153A

…ceedings under section 153A are bad in law. 9. In relation to the above, reliance is placed on the following rulings: a. CIT v. IBC Knowledge Park (69 taxmann.com 108)(Kar); b. Best Infrastructure (India) Pvt. Ltd. (397 ITR 82)(Kar); c. CIT v. Kabul Chawla (380 ITR 573)(Del). 10. The ld. DR supported the order of the lower authorities. ITA Nos.1035 & 1036/Bang/2019 Page 5 of 78 11. We have heard both the parties and perused the material on record. Similar issue was considered by the coordinate Bench in the case of Shri Jitendra Virwani in ITA No. ITA Nos.1211 to 1217/Bang/2019 dated 30.7.2021 wherein assessm…

Shri M. Thimmegowda, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore

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

ITA 1035/BANG/2019[2007-08]Status: DisposedITAT Bangalore20 Apr 2022AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 153A

…ceedings under section 153A are bad in law. 9. In relation to the above, reliance is placed on the following rulings: a. CIT v. IBC Knowledge Park (69 taxmann.com 108)(Kar); b. Best Infrastructure (India) Pvt. Ltd. (397 ITR 82)(Kar); c. CIT v. Kabul Chawla (380 ITR 573)(Del). 10. The ld. DR supported the order of the lower authorities. ITA Nos.1035 & 1036/Bang/2019 Page 5 of 78 11. We have heard both the parties and perused the material on record. Similar issue was considered by the coordinate Bench in the case of Shri Jitendra Virwani in ITA No. ITA Nos.1211 to 1217/Bang/2019 dated 30.7.2021 wherein assessm…

M/S. Murudeshwar Ceramics Limited, Bengaluru vs. Assistant Commissioner of Income Tax, Circle- 2(3), Bangalore

In the result, all the appeals filed by the assessees are dismissed, except ITA No

ITA 442/BANG/2020[2015-16]Status: DisposedITAT Bangalore18 Apr 2022AY 2015-16

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm

For Appellant: Shri Ashok A KulkalrniFor Respondent: Dr. Manjunath Karkihalli, CIT-
Section 132Section 143(3)Section 153A

…ase if the CIT had come across any income that the AO had not taken note of while passing the earlier order, "the said material can be furnished to the assessing authority" who will take note of it while determining total income. 15. In CIT Vs. Kabul Chawala 380 ITR 573 ( Delhi H.C) it was held that in the absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made. The relevant extract is reproduced below:- “The legal position that emerges on a perusal of section 153A and section 132 of the Income-tax Act, 196 is as under : (i) Once a…

M/S. Murudeshwar Ceramics Limited, Bengaluru vs. Assistant Commissioner of Income Tax, Circle- 2(3), Bangalore

In the result, all the appeals filed by the assessees are dismissed, except ITA No

ITA 441/BANG/2020[2014-15]Status: DisposedITAT Bangalore18 Apr 2022AY 2014-15

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm

For Appellant: Shri Ashok A KulkalrniFor Respondent: Dr. Manjunath Karkihalli, CIT-
Section 132Section 143(3)Section 153A

…ase if the CIT had come across any income that the AO had not taken note of while passing the earlier order, "the said material can be furnished to the assessing authority" who will take note of it while determining total income. 15. In CIT Vs. Kabul Chawala 380 ITR 573 ( Delhi H.C) it was held that in the absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made. The relevant extract is reproduced below:- “The legal position that emerges on a perusal of section 153A and section 132 of the Income-tax Act, 196 is as under : (i) Once a…

M/S. Murudeshwar Ceramics Limited, Bengaluru vs. Assistant Commissioner of Income Tax, Circle- 2(3), Bangalore

In the result, all the appeals filed by the assessees are dismissed, except ITA No

ITA 440/BANG/2020[2013-14]Status: DisposedITAT Bangalore18 Apr 2022AY 2013-14

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm

For Appellant: Shri Ashok A KulkalrniFor Respondent: Dr. Manjunath Karkihalli, CIT-
Section 132Section 143(3)Section 153A

…ase if the CIT had come across any income that the AO had not taken note of while passing the earlier order, "the said material can be furnished to the assessing authority" who will take note of it while determining total income. 15. In CIT Vs. Kabul Chawala 380 ITR 573 ( Delhi H.C) it was held that in the absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made. The relevant extract is reproduced below:- “The legal position that emerges on a perusal of section 153A and section 132 of the Income-tax Act, 196 is as under : (i) Once a…

M/S. Murudeshwar Ceramics Limited, Bengaluru vs. Assistant Commissioner of Income Tax, Circle- 2(3), Bangalore

In the result, all the appeals filed by the assessees are dismissed, except ITA No

ITA 439/BANG/2020[2012-13]Status: DisposedITAT Bangalore18 Apr 2022AY 2012-13

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm

For Appellant: Shri Ashok A KulkalrniFor Respondent: Dr. Manjunath Karkihalli, CIT-
Section 132Section 143(3)Section 153A

…ase if the CIT had come across any income that the AO had not taken note of while passing the earlier order, "the said material can be furnished to the assessing authority" who will take note of it while determining total income. 15. In CIT Vs. Kabul Chawala 380 ITR 573 ( Delhi H.C) it was held that in the absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made. The relevant extract is reproduced below:- “The legal position that emerges on a perusal of section 153A and section 132 of the Income-tax Act, 196 is as under : (i) Once a…

M/S. Murudeshwar Ceramics Limited, Bengaluru vs. Assistant Commissioner of Income Tax, Circle- 2(3), Bangalore

In the result, all the appeals filed by the assessees are dismissed, except ITA No

ITA 438/BANG/2020[2011-12]Status: DisposedITAT Bangalore18 Apr 2022AY 2011-12

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm

For Appellant: Shri Ashok A KulkalrniFor Respondent: Dr. Manjunath Karkihalli, CIT-
Section 132Section 143(3)Section 153A

…ase if the CIT had come across any income that the AO had not taken note of while passing the earlier order, "the said material can be furnished to the assessing authority" who will take note of it while determining total income. 15. In CIT Vs. Kabul Chawala 380 ITR 573 ( Delhi H.C) it was held that in the absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made. The relevant extract is reproduced below:- “The legal position that emerges on a perusal of section 153A and section 132 of the Income-tax Act, 196 is as under : (i) Once a…

M/S. Murudeshwar Ceramics Limited, Bengaluru vs. Assistant Commissioner of Income Tax, Circle- 2(3), Bangalore

In the result, all the appeals filed by the assessees are dismissed, except ITA No

ITA 437/BANG/2020[2010-11]Status: DisposedITAT Bangalore18 Apr 2022AY 2010-11

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm

For Appellant: Shri Ashok A KulkalrniFor Respondent: Dr. Manjunath Karkihalli, CIT-
Section 132Section 143(3)Section 153A

…ase if the CIT had come across any income that the AO had not taken note of while passing the earlier order, "the said material can be furnished to the assessing authority" who will take note of it while determining total income. 15. In CIT Vs. Kabul Chawala 380 ITR 573 ( Delhi H.C) it was held that in the absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made. The relevant extract is reproduced below:- “The legal position that emerges on a perusal of section 153A and section 132 of the Income-tax Act, 196 is as under : (i) Once a…

M/S. Murudeshwar Ceramics Limited, Bengaluru vs. Assistant Commissioner of Income Tax, Circle- 2(3), Bangalore

In the result, all the appeals filed by the assessees are dismissed, except ITA No

ITA 436/BANG/2020[2009-10]Status: DisposedITAT Bangalore18 Apr 2022AY 2009-10

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm

For Appellant: Shri Ashok A KulkalrniFor Respondent: Dr. Manjunath Karkihalli, CIT-
Section 132Section 143(3)Section 153A

…ase if the CIT had come across any income that the AO had not taken note of while passing the earlier order, "the said material can be furnished to the assessing authority" who will take note of it while determining total income. 15. In CIT Vs. Kabul Chawala 380 ITR 573 ( Delhi H.C) it was held that in the absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made. The relevant extract is reproduced below:- “The legal position that emerges on a perusal of section 153A and section 132 of the Income-tax Act, 196 is as under : (i) Once a…

M/S. Murudeshwar Ceramics Limited, Bengaluru vs. Assistant Commissioner of Income Tax, Circle- 2(3), Bangalore

In the result, all the appeals filed by the assessees are dismissed, except ITA No

ITA 435/BANG/2020[2008-09]Status: DisposedITAT Bangalore18 Apr 2022AY 2008-09

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm

For Appellant: Shri Ashok A KulkalrniFor Respondent: Dr. Manjunath Karkihalli, CIT-
Section 132Section 143(3)Section 153A

…ase if the CIT had come across any income that the AO had not taken note of while passing the earlier order, "the said material can be furnished to the assessing authority" who will take note of it while determining total income. 15. In CIT Vs. Kabul Chawala 380 ITR 573 ( Delhi H.C) it was held that in the absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made. The relevant extract is reproduced below:- “The legal position that emerges on a perusal of section 153A and section 132 of the Income-tax Act, 196 is as under : (i) Once a…

M/S. Murudeshwar Ceramics Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 2(3), Bangalore

In the result, all the appeals filed by the assessees are dismissed, except ITA No

ITA 434/BANG/2020[2007-08]Status: DisposedITAT Bangalore18 Apr 2022AY 2007-08

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm

For Appellant: Shri Ashok A KulkalrniFor Respondent: Dr. Manjunath Karkihalli, CIT-
Section 132Section 143(3)Section 153A

…ase if the CIT had come across any income that the AO had not taken note of while passing the earlier order, "the said material can be furnished to the assessing authority" who will take note of it while determining total income. 15. In CIT Vs. Kabul Chawala 380 ITR 573 ( Delhi H.C) it was held that in the absence of any incriminating material, the completed assessment can be reiterated and the abated assessment or reassessment can be made. The relevant extract is reproduced below:- “The legal position that emerges on a perusal of section 153A and section 132 of the Income-tax Act, 196 is as under : (i) Once a…

DCIT, Central Circle, Noida vs. Balajee Banquets Pvt. Ltd., New Delhi

In the result, both the appeals are dismissed

ITA 5165/DEL/2018[2011-12]Status: DisposedITAT Delhi12 Apr 2022AY 2011-12

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos.5164 & 5165/Del/2018 Assessment Years: 2010-11 & 2011-12 DCIT, Vs. M/s. Balajee Banquets Pvt. Central Circle, Ltd., Sector-33, 206, Hans Bhawan, Bahadur Noida Shah Zafar Marg, New Delhi PAN :AACCB8851H (Appellant) (Respondent) Appellant by Sh. Ishtiyaque Ahmed, CIT Respondent by None Date of hearing 31.03.2022 Date of pronouncement 12.04.2022 ORDER PER SAKTIJIT DEY, JM: Captioned appeals by the Revenue arise out of a common order, dated 17.05.20…

DCIT, Central Circle, Noida vs. Balajee Banquets Pvt. Ltd., New Delhi

In the result, both the appeals are dismissed

ITA 5164/DEL/2018[2010-11]Status: DisposedITAT Delhi12 Apr 2022AY 2010-11

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA Nos.5164 & 5165/Del/2018 Assessment Years: 2010-11 & 2011-12 DCIT, Vs. M/s. Balajee Banquets Pvt. Central Circle, Ltd., Sector-33, 206, Hans Bhawan, Bahadur Noida Shah Zafar Marg, New Delhi PAN :AACCB8851H (Appellant) (Respondent) Appellant by Sh. Ishtiyaque Ahmed, CIT Respondent by None Date of hearing 31.03.2022 Date of pronouncement 12.04.2022 ORDER PER SAKTIJIT DEY, JM: Captioned appeals by the Revenue arise out of a common order, dated 17.05.20…

G N Venugopal, Devanahalli vs. Assistant Commissioner of Income Tax, Central Circle- 2(4), Bangalore

In the result, all the appeals of assessee for all these assessment years are partly allowed

ITA 306/BANG/2020[2014-15]Status: DisposedITAT Bangalore11 Apr 2022AY 2014-15

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm

Section 127Section 132Section 139(1)Section 143(2)Section 143(3)Section 153A

…Hence, the order passed u/s.153A rws 143(3) is bad in law and not as per provisions of section of the Act and prays before Hon'ble Tribunal squash the order of A.O. 6.4. In this regard the Ld.AR relied on the following decisions: CIT Vs Kabul Chawla, [2016] 380 ITR 573 (Del) (Del - 1. HC) „ where it is held that On the date of the search the said assessments already stood completed. Since no incriminating material was unearthed during the search, no additions could have been made to the income already assessed. 2. Rajat Minerals Pvt. Ltd. Vs DCIT (ITAT Ranchi), 1.T(SS).A.Nos.41 to 47/Ran/2019 order dt 20/01/202…

G N Venugopal, Devanahalli vs. Assistant Commissioner of Income Tax, Central Circle- 2(4), Bangalore

In the result, all the appeals of assessee for all these assessment years are partly allowed

ITA 305/BANG/2020[2012-13]Status: DisposedITAT Bangalore11 Apr 2022AY 2012-13

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm

Section 127Section 132Section 139(1)Section 143(2)Section 143(3)Section 153A

…Hence, the order passed u/s.153A rws 143(3) is bad in law and not as per provisions of section of the Act and prays before Hon'ble Tribunal squash the order of A.O. 6.4. In this regard the Ld.AR relied on the following decisions: CIT Vs Kabul Chawla, [2016] 380 ITR 573 (Del) (Del - 1. HC) „ where it is held that On the date of the search the said assessments already stood completed. Since no incriminating material was unearthed during the search, no additions could have been made to the income already assessed. 2. Rajat Minerals Pvt. Ltd. Vs DCIT (ITAT Ranchi), 1.T(SS).A.Nos.41 to 47/Ran/2019 order dt 20/01/202…