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 367,846 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

ACIT Central Circle 2 (1) Investigation Wing, Chennai vs. M/S G Tech Stone Ltd, Chennai

The appeal stand allowed for statistical purposes

ITA 580/CHNY/2018[2007-08]Status: DisposedITAT Chennai05 Apr 2022AY 2007-08

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…crutiny notice had expired since there was no incriminatingmaterial found by the revenue authorities. For the same. Reliance was placed on the various decisions, notable amongst the same was the decision of Hon’ble High Court of Delhi in CIT V/s Kabul Chawla (380 ITR 573) as well as the decision of Hon’ble High Court of Bombay in CIT V/s Continental Warehousing (Nhavasheva) Ltd. (374 ITR 645) and also the decision of special bench of Mumbai Tribunal in All Cargo Global Logistics Ltd. V/d DCIT (137 ITD 287). 3.2 The assessment position was summarized by the assessee for various years as under: - Asst year Asst com…

G-Tech Stone Ltd., Chennai vs. ACIT Corporate Circle 2(1), Chennai

The appeal stand allowed for statistical purposes

ITA 539/CHNY/2018[2013-14]Status: DisposedITAT Chennai05 Apr 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…crutiny notice had expired since there was no incriminatingmaterial found by the revenue authorities. For the same. Reliance was placed on the various decisions, notable amongst the same was the decision of Hon’ble High Court of Delhi in CIT V/s Kabul Chawla (380 ITR 573) as well as the decision of Hon’ble High Court of Bombay in CIT V/s Continental Warehousing (Nhavasheva) Ltd. (374 ITR 645) and also the decision of special bench of Mumbai Tribunal in All Cargo Global Logistics Ltd. V/d DCIT (137 ITD 287). 3.2 The assessment position was summarized by the assessee for various years as under: - Asst year Asst com…

G-Tech Stone Ltd., Chennai vs. ACIT Corporate Circle 2(1), Chennai

The appeal stand allowed for statistical purposes

ITA 538/CHNY/2018[2012-13]Status: DisposedITAT Chennai05 Apr 2022AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…crutiny notice had expired since there was no incriminatingmaterial found by the revenue authorities. For the same. Reliance was placed on the various decisions, notable amongst the same was the decision of Hon’ble High Court of Delhi in CIT V/s Kabul Chawla (380 ITR 573) as well as the decision of Hon’ble High Court of Bombay in CIT V/s Continental Warehousing (Nhavasheva) Ltd. (374 ITR 645) and also the decision of special bench of Mumbai Tribunal in All Cargo Global Logistics Ltd. V/d DCIT (137 ITD 287). 3.2 The assessment position was summarized by the assessee for various years as under: - Asst year Asst com…

G-Tech Stone Ltd., Chennai vs. ACIT Corporate Circle 2(1), Chennai

The appeal stand allowed for statistical purposes

ITA 537/CHNY/2018[2011-12]Status: DisposedITAT Chennai05 Apr 2022AY 2011-12

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…crutiny notice had expired since there was no incriminatingmaterial found by the revenue authorities. For the same. Reliance was placed on the various decisions, notable amongst the same was the decision of Hon’ble High Court of Delhi in CIT V/s Kabul Chawla (380 ITR 573) as well as the decision of Hon’ble High Court of Bombay in CIT V/s Continental Warehousing (Nhavasheva) Ltd. (374 ITR 645) and also the decision of special bench of Mumbai Tribunal in All Cargo Global Logistics Ltd. V/d DCIT (137 ITD 287). 3.2 The assessment position was summarized by the assessee for various years as under: - Asst year Asst com…

G-Tech Stone Ltd., Chennai vs. ACIT Corporate Circle 2(1), Chennai

The appeal stand allowed for statistical purposes

ITA 3053/CHNY/2017[2008-09]Status: DisposedITAT Chennai05 Apr 2022AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…crutiny notice had expired since there was no incriminatingmaterial found by the revenue authorities. For the same. Reliance was placed on the various decisions, notable amongst the same was the decision of Hon’ble High Court of Delhi in CIT V/s Kabul Chawla (380 ITR 573) as well as the decision of Hon’ble High Court of Bombay in CIT V/s Continental Warehousing (Nhavasheva) Ltd. (374 ITR 645) and also the decision of special bench of Mumbai Tribunal in All Cargo Global Logistics Ltd. V/d DCIT (137 ITD 287). 3.2 The assessment position was summarized by the assessee for various years as under: - Asst year Asst com…

Late Shri Sawarmal Hisaria (Through L/H. Shri Sandeep Hisaria), Mumbai vs. Dy CIT, Circle-2(4), Mumbai

ITA 274/MUM/2021[2013-14]Status: DisposedITAT Mumbai05 Apr 2022AY 2013-14

Bench: Shri Kuldip Singh & Shri Prashant Maharishiassessment Year: 2013-14

For Appellant: Shri Dharmesh Shah, A.RFor Respondent: Shri Anil Kumar Das, D.R
Section 132Section 143(3)Section 153ASection 245C(1)Section 245D(1)

…d upon the decision rendered by Hon’ble Bombay High Court in case of CIT vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. and Anr. reported in 374 ITR 645, decision rendered by Hon’ble Delhi High Court in case of CIT vs. Kabul Chawla reported in 380 ITR 573 and the decision rendered by co-ordinate Bench of the Tribunal in case of DCIT vs. Shivali Mahajan and vice-versa along with others (ITA No.5585/Del/2015 and CO 6 Late Shri Sawarmal Hisaria No.447/Del/2015 dated 19.03.2019 & Anantnadh Constructions and Farms (P.) Ltd. vs. DCIT (166 ITD 83). 9. However, on the other hand, the Ld. D.R. for the…

Arihant Universal Realty Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle-01, Thane, Mumbai

In the result, the appeal of the assessee is allowed

ITA 4342/MUM/2017[2009-10]Status: DisposedITAT Mumbai05 Apr 2022AY 2009-10
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 40

…ent or a concluded assessment. Hence as per the decision of Hon’ble Jurisdictional High Court in the case of Continental Warehousing Corporation reported in 374 ITR 645 (Bom) and the decision of Hon’ble Delhi High Court in the case of Kabul Chawla reported in 380 ITR 573 (Del), the income originally assessed u/s 143(1) of the Act could not be disturbed unless there is any incriminating material found in the course of search relatable to such assessment year. The ld. AO however did not heed to the contentions of 3 M/s. Arihant Universal Realty Pvt. Ltd., the assessee and proceeded to make the following disallowan…

M/S Shrigopal Rameshkumar Sales Pvt. Ltd, Nagpur vs. Assistant Comissioner Central Circle 1(3), Nagpur

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 163/NAG/2018[2009-10]Status: DisposedITAT Nagpur01 Apr 2022AY 2009-10

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 163/Nag/2018 "नधा"रण वष" / Assessment Year : 2009-10 M/S. Shrigopal Ramesh Kumar Sales Pvt. Ltd. 1St Floor, Sarvodaya Cloth Market, Gandhibagh, Nagpur. Pan : Aabcs9226J .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Central Circle-1(3), Nagpur. ……""यथ" / Respondent Assessee By : Shri Vijay Chandak, Ca Revenue By : Shri Pradeep Headoo, Cit Dr

For Appellant: Shri Vijay Chandak, CAFor Respondent: Shri Pradeep Headoo, CIT DR
Section 132(1)Section 143(1)Section 143(3)Section 153ASection 263

…ay in the case of CIT Vs. Gurinder Singh Bawa 384 ITR 483(Bom) and that in the case of CIT Vs. Deepak kumar Agarwal (2017) 251 Taxmann 22 (Bom). Also, a similar view had been taken by the Hon’ble High Court of Delhi in the case of CIT Vs. Kabul Chawla, (2016) 380 ITR 573( Del.). In the aforementioned cases, it had been observed by the Hon’ble High Courts that in case of an unabated assessment the scope of addition/disallowance to be made u/s.153A of the Act would be restricted to the “incriminating material” found during the course of search proceedings. It was further observed that if no incriminating material i…

M/S Bhivaram Pannalal Kumawat, Jaipur vs. ACIT, Central Circle-3, Jaipur

Appeal are disposed off and all the appeals of the

ITA 69/JPR/2021[2012-13]Status: DisposedITAT Jaipur29 Mar 2022AY 2012-13

Bench: Us By The Department. The Facts As Well As Issues, Are More Or Less Involving The Disallowance Of Labour Expenses & Therefore, These Twelve Appeals Were Head

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)Section 143(3)Section 153A

…duced as under: 8. Next, we find that, the assessment has been framed under s. 153A, consequent to the search action. The scope and ambit of s. 153A is well defined. This Court, in CIT vs. Kabul Chawla (2015) 281 CTR (Del) 45 (2015) 126 DTR (Del) 130: (2016) 380 ITR 573 (Del): 2015 SCC OnLine Del 11554, concerning the scope of assessment under s. 153A, has laid out and summarized the legal position after taking into account the earlier decisions of this Court as well as the decisions of other High Courts and Tribunals. In the said case, it was 45 M/s. Bhivaram PannalalKumawat vs ACIT , Central Circle-3, Jaipur…

DCIT, CC-3, Jaipur vs. M/S Bhivaram Pannalal Kumawat, Jaipur

Appeal are disposed off and all the appeals of the

ITA 117/JPR/2021[ 2013-14]Status: DisposedITAT Jaipur29 Mar 2022

Bench: Us By The Department. The Facts As Well As Issues, Are More Or Less Involving The Disallowance Of Labour Expenses & Therefore, These Twelve Appeals Were Head

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Sanjay Dhariwal, CIT
Section 132(4)Section 143(3)Section 153A

…duced as under: 8. Next, we find that, the assessment has been framed under s. 153A, consequent to the search action. The scope and ambit of s. 153A is well defined. This Court, in CIT vs. Kabul Chawla (2015) 281 CTR (Del) 45 (2015) 126 DTR (Del) 130: (2016) 380 ITR 573 (Del): 2015 SCC OnLine Del 11554, concerning the scope of assessment under s. 153A, has laid out and summarized the legal position after taking into account the earlier decisions of this Court as well as the decisions of other High Courts and Tribunals. In the said case, it was 45 M/s. Bhivaram PannalalKumawat vs ACIT , Central Circle-3, Jaipur…

ACIT, New Delhi vs. M/S Rathi Graphics Technologies Ltd., New Delhi

In the result, appeal filed by the Revenue Department and cross- objection by the Assessee stand dismissed

ITA 766/DEL/2019[2010-11]Status: DisposedITAT Delhi29 Mar 2022AY 2010-11

Bench: Shri Anil Chaturvedi & Shri N. K. Choudhryacit, Vs. M/S. Rathi Graphics Technologies Ltd, Central Circle-16, 24/1A, Mohan Cooperative Industrial Estate, Jhandewalan Ext., Mathura Road, New Delhi New Delhi Pan: Aaacr3276L (Appellant) (Respondent)

For Appellant: ShriAshishGoel, Ld. CAFor Respondent: Shri T. Kipgen, Ld. CIT DR
Section 132Section 139(1)Section 143(3)Section 153Section 153ASection 250(6)Section 251Section 68

…s from the assessment order and, therefore, in the absence of any incriminating material, no addition can be made by passing an assessment order u/s 153A/143(3) of the Act, in view of the decision of Delhi High Court in the case of CIT Vs. Kabul Chawla (2016) 380 ITR 573 (Del.). 6.3 Heard the parties and perused the material available on record. The addition of Rs. 2,04,90,000/-was made by the Assessing Officer on account of increase in share capital by passing an assessment order u/s 153A/143(3) of the Act. The said addition was deleted by the learned Commissioner by referring section 68 read with proviso 1 of t…

Pr. Commissioner of Income Tax (Central)-2 vs. S.S. Con Build Pvt. Ltd

Appeal is dismissed

ITA/57/2022HC Delhi22 Mar 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

Section 153ASection 68

…el for the Appellant states that ITAT has erred in deleting the addition of Rs.7,00,00,000/- made by the Assessing Officer under Section 68 of Income Tax Act, 1961 (for short ‘the Act’) relying upon the judgment of this Court in CIT vs Kabul Chawla, [2016] 380 ITR 573. He states that ITAT has further erred in deleting the addition on the issue of jurisdiction under Section 153A of the Act without adverting to the facts and merits of the addition. February, 2021 passed by Income Tax Appellate Tribunal [ITAT] in ITA No. 6447/Del/2015 for the Assessment Year 2006-07. This is a digitally signed Judgement.…

Jt. CIT (OSD)CC-4(2), Mumbai vs. M/S. Avacado Properties and Trading (India) P. Ltd., Mumbai

ITA 547/MUM/2021[2015-16]Status: DisposedITAT Mumbai22 Mar 2022AY 2015-16

Bench: Shri M. Balaganesh & Shri Kuldip Singh

For Appellant: Shri Madhur Agrawal, A.RFor Respondent: Shri Shekhar L. Gajbhiye, D.R
Section 115JSection 132Section 139(5)Section 143(2)Section 143(3)Section 14ASection 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.547 & 548/M/2021 Assessment Years: 2015-16 & 2016-17 Jt. Commissioner of Income M/s. Avacado Properties and Tax (OSD), Trading (India) Pvt. Ltd., Central Circle-4(2), S.No.1406, A/18, Room No.1918, 19th Floor, Vs. Paradigm Building, Air India Building, Link Road, Nariman Point, Mindspace, Mumbai-400 021 Mumbai – 400064 PAN: AADCA9413F (Appellant) (Respondent) Present for: Assessee by : Shri Madhur Agrawal, A.R. Revenue by : Shri Shekhar L. Gajbhiye, D.R. Dat…

Pawan Kumar Agarwal, New Delhi vs. Pr. CIT - 12, New Delhi

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

ITA 1357/DEL/2020[2012-13]Status: DisposedITAT Delhi17 Mar 2022AY 2012-13

Bench: Shri Amit Shukla & Shri Pradip Kumar Kedia

For Appellant: Shri Satish Agarwal, CAFor Respondent: Shri T. Kipgen, CIT DR
Section 132Section 143(3)Section 153ASection 263

…hed the assessments for AYs 2010-11, 2011-12 & 2012-13 on the ground that none of the additions were based on any incriminating material and after relying upon the decisions of Hon’ble Delhi High Court in the case of CIT (C)-III v. Kabul Chawla (Delhi) [2015] 380 ITR 573 and Pr. CIT, Central 2, New Delhi vs. Meeta Gutgutia Prop. M/s. Ferns ‘N’ Petals 2017 (5) TMI 1224 – Delhi High Court. Thus, the additions which were made by the AO stood deleted. 6. Thereafter, the ld. Pr.CIT in its revisionary jurisdiction u/s 263 in the above assessment years passed the impugned order on the following points:- “2 On perusal o…

Pawan Kumar Agarwal, New Delhi vs. Pr. CIT - 12, New Delhi

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

ITA 1355/DEL/2020[2011-12]Status: DisposedITAT Delhi17 Mar 2022AY 2011-12

Bench: Shri Amit Shukla & Shri Pradip Kumar Kedia

For Appellant: Shri Satish Agarwal, CAFor Respondent: Shri T. Kipgen, CIT DR
Section 132Section 143(3)Section 153ASection 263

…hed the assessments for AYs 2010-11, 2011-12 & 2012-13 on the ground that none of the additions were based on any incriminating material and after relying upon the decisions of Hon’ble Delhi High Court in the case of CIT (C)-III v. Kabul Chawla (Delhi) [2015] 380 ITR 573 and Pr. CIT, Central 2, New Delhi vs. Meeta Gutgutia Prop. M/s. Ferns ‘N’ Petals 2017 (5) TMI 1224 – Delhi High Court. Thus, the additions which were made by the AO stood deleted. 6. Thereafter, the ld. Pr.CIT in its revisionary jurisdiction u/s 263 in the above assessment years passed the impugned order on the following points:- “2 On perusal o…

Pawan Kumar Agarwal, New Delhi vs. Pr. CIT - 12, New Delhi

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

ITA 1354/DEL/2020[2010-11]Status: DisposedITAT Delhi17 Mar 2022AY 2010-11

Bench: Shri Amit Shukla & Shri Pradip Kumar Kedia

For Appellant: Shri Satish Agarwal, CAFor Respondent: Shri T. Kipgen, CIT DR
Section 132Section 143(3)Section 153ASection 263

…hed the assessments for AYs 2010-11, 2011-12 & 2012-13 on the ground that none of the additions were based on any incriminating material and after relying upon the decisions of Hon’ble Delhi High Court in the case of CIT (C)-III v. Kabul Chawla (Delhi) [2015] 380 ITR 573 and Pr. CIT, Central 2, New Delhi vs. Meeta Gutgutia Prop. M/s. Ferns ‘N’ Petals 2017 (5) TMI 1224 – Delhi High Court. Thus, the additions which were made by the AO stood deleted. 6. Thereafter, the ld. Pr.CIT in its revisionary jurisdiction u/s 263 in the above assessment years passed the impugned order on the following points:- “2 On perusal o…

Ashok Kumar Tyagi, Noida vs. ACIT, Circle- 28, New Delhi

In the result, the appeals are allowed, as indicated above

ITA 5654/DEL/2017[2010-11]Status: DisposedITAT Delhi17 Mar 2022AY 2010-11

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumar

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos.5652, 5653 & 5654/Del/2017 Assessment Years: 2008-09, 2009-10 & 2010-11 Sh. Ashok Kumar Tyagi, Vs. ACIT, F-6, 2nd Floor, Circle-28, Vijay Chowk, Laxmi Nagar, New Delhi New Delhi PAN :AANPT3482G (Appellant) (Respondent) Appellant by Sh. Sachin Jain, CA Respondent by Sh. Satpal Gulati, CIT(DR) Date of hearing 19.01.2022 Date of pronouncement 17.03.2022 ORDER PER SAKTIJIT DEY, JM: These appeals are filed by the same assessee and arise out of a common order…

Ashok Kumar Tyagi, Noida vs. ACIT, Circle- 28, New Delhi

In the result, the appeals are allowed, as indicated above

ITA 5653/DEL/2017[2009-10]Status: DisposedITAT Delhi17 Mar 2022AY 2009-10

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumar

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos.5652, 5653 & 5654/Del/2017 Assessment Years: 2008-09, 2009-10 & 2010-11 Sh. Ashok Kumar Tyagi, Vs. ACIT, F-6, 2nd Floor, Circle-28, Vijay Chowk, Laxmi Nagar, New Delhi New Delhi PAN :AANPT3482G (Appellant) (Respondent) Appellant by Sh. Sachin Jain, CA Respondent by Sh. Satpal Gulati, CIT(DR) Date of hearing 19.01.2022 Date of pronouncement 17.03.2022 ORDER PER SAKTIJIT DEY, JM: These appeals are filed by the same assessee and arise out of a common order…

Ashok Kumar Tyagi, Noida vs. ACIT, Circle- 28, New Delhi

In the result, the appeals are allowed, as indicated above

ITA 5652/DEL/2017[2008-09]Status: DisposedITAT Delhi17 Mar 2022AY 2008-09

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumar

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos.5652, 5653 & 5654/Del/2017 Assessment Years: 2008-09, 2009-10 & 2010-11 Sh. Ashok Kumar Tyagi, Vs. ACIT, F-6, 2nd Floor, Circle-28, Vijay Chowk, Laxmi Nagar, New Delhi New Delhi PAN :AANPT3482G (Appellant) (Respondent) Appellant by Sh. Sachin Jain, CA Respondent by Sh. Satpal Gulati, CIT(DR) Date of hearing 19.01.2022 Date of pronouncement 17.03.2022 ORDER PER SAKTIJIT DEY, JM: These appeals are filed by the same assessee and arise out of a common order…

Assistant Commissioner of Income Tax, Central Circle -3(4), Hyderabad vs. Aarthik Infra Projects Private Limited, Hyderabad

In the result, appeal of the assessee is allowed

ITA 33/HYD/2021[2014-15]Status: HeardITAT Hyderabad16 Mar 2022AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Years: 2016-17 Lam Paul Sashikumar, ` Asst. Commissioner Of Secunderabad Income-Tax, Circle – 3(2), Hyderabad. Pan – Aaqpl 5413N (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri T. Sunil Goutam Date Of Hearing: 15/03/2022 Date Of Pronouncement: 16/03/2022

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri T. Sunil Goutam
Section 132Section 139(1)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Years: 2016-17 Lam Paul Sashikumar, ` Asst. Commissioner of Secunderabad Income-tax, Circle – 3(2), Hyderabad. PAN – AAQPL 5413N (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri T. Sunil Goutam Date of hearing: 15/03/2022 Date of pronouncement: 16/03/2022 O R D E R PER L.P. SAHU, A.M.: This appeal filed by the assessee is directed against CIT(A) - 11 Hyderabad’s order dated 25/01/2022 for AY 2016-17 involv…