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 367,854 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 Centtral -2 Indore, Indore vs. M/S Kalyan Toll Infrastructure Ltd, Indore

Accordingly ground no. 2 of the cross objection stands allowed

ITA 13/IND/2021[2013-14]Status: DisposedITAT Indore11 Mar 2022AY 2013-14

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year:2013-14 Dcit Central-2, M/S Kalyan Toll Infrastructure Indore Ltd., Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.Aacck1840M

Section 132Section 139Section 153ASection 68

…turbed has sufficient merits to be accepted. This legal proposition has been explained and accepted by various Honourable High Courts, some of which are cited below. i) Hon’ble Delhi High Court in the case of Commissioner of Income Tax vs. Kabul Chawla (2016) 380 ITR 573 (Del) ii) Hon’ble Bombay High Court in the case of CIT Vs. Continental Warehousing Corporation (2015) 120 DTR 89 (Bom) iii) Mumbai ITAT Special Bench in the case of All Cargo Global Logistics Ltd (2012) 18 ITR 0106 iv) Hon’ble Delhi High Court in the case of Principal Commissioner Of Income- Tax V. Kurele Paper Mills P. LTD. (2016) 380 ITR 571 (D…

Satya Prakash Gupta, Delhi vs. DCIT Central Circle-19, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

ITA 724/DEL/2021[2013-14]Status: DisposedITAT Delhi09 Mar 2022AY 2013-14

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 10ASection 153A

…attained finality and are unabated assessments, no addition can be made de hors any incriminating material found during the course search. In support, he strongly relied upon the judgments of Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla [2015] 380 ITR 573 and following decisions :- 65 ITA Nos.1277 to 1281/Del./2021 ITA Nos.723 & 724/Del./2021 CO Nos.55 to 58/Del/2021 (i) Pr. CIT, Central 2, New Delhi vs. Meeta Gutgutia Prop. M/s. Ferns ‘N’ Petals 395 ITR 526 (Del.); (ii) CIT vs. Continental Warehousing Corporation 374 ITR 645 (Bom.); (iii) CIT vs. RRJ Securities 380 ITR 612 (Del.); (iv) PCIT v…

Satya Prakash Gupta, Delhi vs. DCIT Central Circle-19, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

ITA 723/DEL/2021[2012-13]Status: DisposedITAT Delhi09 Mar 2022AY 2012-13

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 10ASection 153A

…attained finality and are unabated assessments, no addition can be made de hors any incriminating material found during the course search. In support, he strongly relied upon the judgments of Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla [2015] 380 ITR 573 and following decisions :- 65 ITA Nos.1277 to 1281/Del./2021 ITA Nos.723 & 724/Del./2021 CO Nos.55 to 58/Del/2021 (i) Pr. CIT, Central 2, New Delhi vs. Meeta Gutgutia Prop. M/s. Ferns ‘N’ Petals 395 ITR 526 (Del.); (ii) CIT vs. Continental Warehousing Corporation 374 ITR 645 (Bom.); (iii) CIT vs. RRJ Securities 380 ITR 612 (Del.); (iv) PCIT v…

DCIT, CC-19, New Delhi vs. Satya Prakash Gupta, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

ITA 1281/DEL/2021[2017-18]Status: DisposedITAT Delhi09 Mar 2022AY 2017-18

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 10ASection 153A

…attained finality and are unabated assessments, no addition can be made de hors any incriminating material found during the course search. In support, he strongly relied upon the judgments of Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla [2015] 380 ITR 573 and following decisions :- 65 ITA Nos.1277 to 1281/Del./2021 ITA Nos.723 & 724/Del./2021 CO Nos.55 to 58/Del/2021 (i) Pr. CIT, Central 2, New Delhi vs. Meeta Gutgutia Prop. M/s. Ferns ‘N’ Petals 395 ITR 526 (Del.); (ii) CIT vs. Continental Warehousing Corporation 374 ITR 645 (Bom.); (iii) CIT vs. RRJ Securities 380 ITR 612 (Del.); (iv) PCIT v…

DCIT, CC-19, New Delhi vs. Satya Prakash Gupta, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

ITA 1280/DEL/2021[2016-17]Status: DisposedITAT Delhi09 Mar 2022AY 2016-17

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 10ASection 153A

…attained finality and are unabated assessments, no addition can be made de hors any incriminating material found during the course search. In support, he strongly relied upon the judgments of Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla [2015] 380 ITR 573 and following decisions :- 65 ITA Nos.1277 to 1281/Del./2021 ITA Nos.723 & 724/Del./2021 CO Nos.55 to 58/Del/2021 (i) Pr. CIT, Central 2, New Delhi vs. Meeta Gutgutia Prop. M/s. Ferns ‘N’ Petals 395 ITR 526 (Del.); (ii) CIT vs. Continental Warehousing Corporation 374 ITR 645 (Bom.); (iii) CIT vs. RRJ Securities 380 ITR 612 (Del.); (iv) PCIT v…

DCIT, CC-19, New Delhi vs. Satya Prakash Gupta, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

ITA 1279/DEL/2021[2015-16]Status: DisposedITAT Delhi09 Mar 2022AY 2015-16

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 10ASection 153A

…attained finality and are unabated assessments, no addition can be made de hors any incriminating material found during the course search. In support, he strongly relied upon the judgments of Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla [2015] 380 ITR 573 and following decisions :- 65 ITA Nos.1277 to 1281/Del./2021 ITA Nos.723 & 724/Del./2021 CO Nos.55 to 58/Del/2021 (i) Pr. CIT, Central 2, New Delhi vs. Meeta Gutgutia Prop. M/s. Ferns ‘N’ Petals 395 ITR 526 (Del.); (ii) CIT vs. Continental Warehousing Corporation 374 ITR 645 (Bom.); (iii) CIT vs. RRJ Securities 380 ITR 612 (Del.); (iv) PCIT v…

DCIT, CC-19, New Delhi vs. Satya Prakash Gupta, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

ITA 1278/DEL/2021[2014-15]Status: DisposedITAT Delhi09 Mar 2022AY 2014-15

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 10ASection 153A

…attained finality and are unabated assessments, no addition can be made de hors any incriminating material found during the course search. In support, he strongly relied upon the judgments of Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla [2015] 380 ITR 573 and following decisions :- 65 ITA Nos.1277 to 1281/Del./2021 ITA Nos.723 & 724/Del./2021 CO Nos.55 to 58/Del/2021 (i) Pr. CIT, Central 2, New Delhi vs. Meeta Gutgutia Prop. M/s. Ferns ‘N’ Petals 395 ITR 526 (Del.); (ii) CIT vs. Continental Warehousing Corporation 374 ITR 645 (Bom.); (iii) CIT vs. RRJ Securities 380 ITR 612 (Del.); (iv) PCIT v…

DCIT, CC-19, New Delhi vs. Satya Prakash Gupta, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

ITA 1277/DEL/2021[2013-14]Status: DisposedITAT Delhi09 Mar 2022AY 2013-14

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri H.K. Chaudhary, CIT DR
Section 10ASection 153A

…attained finality and are unabated assessments, no addition can be made de hors any incriminating material found during the course search. In support, he strongly relied upon the judgments of Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla [2015] 380 ITR 573 and following decisions :- 65 ITA Nos.1277 to 1281/Del./2021 ITA Nos.723 & 724/Del./2021 CO Nos.55 to 58/Del/2021 (i) Pr. CIT, Central 2, New Delhi vs. Meeta Gutgutia Prop. M/s. Ferns ‘N’ Petals 395 ITR 526 (Del.); (ii) CIT vs. Continental Warehousing Corporation 374 ITR 645 (Bom.); (iii) CIT vs. RRJ Securities 380 ITR 612 (Del.); (iv) PCIT v…

Assistant Commissioner of Income Tax, Central Circle -1, Vapi vs. M/S. Krimpi Distillery, Nani Daman

In the result, appeals in IT(SS)A Nos

ITA 47/SRT/2017[2014-15]Status: DisposedITAT Surat07 Mar 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am करअपीलसं./It(Ss)A Nos.01To 06/Srt/2017& आयकरअपीलसं./Ita No.47/Srt/2017 "तया"ेयसं./Cross Objection Nos.02To 08/Srt/2018 [A/O In It(Ss)A Nos.01 To 06/Srt/2017 & Ita No.47/Srt/2017] (िनधा"रणवष" / Assessment Years: (2008-09 To 2013-14 & 2014-15) (Virtual Court Hearing) The Acit, Central Circle-1, Vs. Krimpi Distillery, Vapi. Plot No.34-37, Supreme Ind. Estate, Bhimpore, Nani Daman- 396210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaofm6580H अपीलाथ" /Applicant ""यथ"/Respondent/"तया"ेपक/Co- Objector

Section 132Section 132(1)Section 132(4)Section 143(3)Section 153A

…n assessee`s case no incriminating material was found or unearthed by the search team therefore no addition should be made. In this regard reliance can be placed on the judgment of Hon’ble Delhi High Court in the case of CIT vs Kabul Chawla reported in (2016) 380 ITR 573 (Del) held as under: “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 position that emerges is as under: (i) Once a search takes place under section 132 of the Act, notice under section 153A(1) will have to be mandatorily issued to…

DCIT, Bangalore vs. M/S Ind- Sing Developers (P) Ltd., Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 202/BANG/2012[2005-06]Status: DisposedITAT Bangalore02 Mar 2022AY 2005-06

Bench: Shri George George K, Jm & Ms.Padmavathy S, Jm

For Appellant: S/Sri. G.S.Prashanth, CA and Narendra Sharma, AdvocateFor Respondent: Smt.Priyadarshini Besaganni, JCIT-DR
Section 132Section 143(3)Section 153ASection 40

…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…………………..” 5.3 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:- "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 position that emerges is as under: i. Once a search takes place under Section 132…

M/S Ind Sing Developers Private Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 107/BANG/2012[2005-06]Status: DisposedITAT Bangalore02 Mar 2022AY 2005-06

Bench: Shri George George K, Jm & Ms.Padmavathy S, Jm

For Appellant: S/Sri. G.S.Prashanth, CA and Narendra Sharma, AdvocateFor Respondent: Smt.Priyadarshini Besaganni, JCIT-DR
Section 132Section 143(3)Section 153ASection 40

…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…………………..” 5.3 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:- "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 position that emerges is as under: i. Once a search takes place under Section 132…

Dy. Commissioner of Income Tax, Central Circle-2(1), Hyderabad vs. Indu Projects Limited, Hyderabad

Appeals are dismissed therefore

ITA 189/HYD/2018[2012-13]Status: DisposedITAT Hyderabad28 Feb 2022AY 2012-13

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Md.Afzal, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 139Section 139(1)Section 143(3)Section 153ASection 80Section 80ASection 80I

…contentions inter alia are that the assessee is not entitled to raise the impugned Section 80-IA deduction claim in its return(s) filed in Section 153A proceedings since the same are initiated to assess only the un- disclosed income in light of Kabul Chawla [380 ITR 573] (Delhi). And that it was very much incumbent on the assessee to raise the impugned deduction claim only in the return earlier filed u/s.139(1) of the Act. Mr.Sai quotes Section 80A(5) r.w.s.80AC that an assessee ought to file a return; and that too, u/s.139(1) of the Act only claiming section 80IA deduction so as to be eligible for the same. He…

Dy. Commissioner of Income Tax, Central Circle-2(1), Hyderabad vs. Indu Projects Limited, Hyderabad

Appeals are dismissed therefore

ITA 188/HYD/2018[2011-12]Status: DisposedITAT Hyderabad28 Feb 2022AY 2011-12

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Md.Afzal, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 139Section 139(1)Section 143(3)Section 153ASection 80Section 80ASection 80I

…contentions inter alia are that the assessee is not entitled to raise the impugned Section 80-IA deduction claim in its return(s) filed in Section 153A proceedings since the same are initiated to assess only the un- disclosed income in light of Kabul Chawla [380 ITR 573] (Delhi). And that it was very much incumbent on the assessee to raise the impugned deduction claim only in the return earlier filed u/s.139(1) of the Act. Mr.Sai quotes Section 80A(5) r.w.s.80AC that an assessee ought to file a return; and that too, u/s.139(1) of the Act only claiming section 80IA deduction so as to be eligible for the same. He…

Dy. Commissioner of Income Tax, Central Circle-2(1), Hyderabad vs. Indu Projects Limited, Hyderabad

Appeals are dismissed therefore

ITA 187/HYD/2018[2010-11]Status: DisposedITAT Hyderabad28 Feb 2022AY 2010-11

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Md.Afzal, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 139Section 139(1)Section 143(3)Section 153ASection 80Section 80ASection 80I

…contentions inter alia are that the assessee is not entitled to raise the impugned Section 80-IA deduction claim in its return(s) filed in Section 153A proceedings since the same are initiated to assess only the un- disclosed income in light of Kabul Chawla [380 ITR 573] (Delhi). And that it was very much incumbent on the assessee to raise the impugned deduction claim only in the return earlier filed u/s.139(1) of the Act. Mr.Sai quotes Section 80A(5) r.w.s.80AC that an assessee ought to file a return; and that too, u/s.139(1) of the Act only claiming section 80IA deduction so as to be eligible for the same. He…

Dy. Commissioner of Income Tax, Central Circle-2(1), Hyderabad vs. Indu Projects Limited, Hyderabad

Appeals are dismissed therefore

ITA 186/HYD/2018[2009-10]Status: DisposedITAT Hyderabad28 Feb 2022AY 2009-10

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Md.Afzal, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 139Section 139(1)Section 143(3)Section 153ASection 80Section 80ASection 80I

…contentions inter alia are that the assessee is not entitled to raise the impugned Section 80-IA deduction claim in its return(s) filed in Section 153A proceedings since the same are initiated to assess only the un- disclosed income in light of Kabul Chawla [380 ITR 573] (Delhi). And that it was very much incumbent on the assessee to raise the impugned deduction claim only in the return earlier filed u/s.139(1) of the Act. Mr.Sai quotes Section 80A(5) r.w.s.80AC that an assessee ought to file a return; and that too, u/s.139(1) of the Act only claiming section 80IA deduction so as to be eligible for the same. He…

Rathi Special Steels Ltd., New Delhi vs. ACIT, Central Circle- 16, New Delhi

In the result, the appeals for the AYs 2009-10 to 2013-14 in the case of Rathi Special Steels Ltd

ITA 1259/DEL/2018[2011-12]Status: DisposedITAT Delhi28 Feb 2022AY 2011-12

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri T. Kipgen, CIT DR
Section 132Section 153A

…Hon'ble Delhi High Court has also reiterated in many rulings that action u/s 153A is bound to be initiated in such situations. Therefore, this action of the AO is in tune with judgment of Hon'ble Delhi High Court in CIT (C)-III v. Kabul Chawla (Delhi) [2015] 380 ITR 573. The same is further strengthened by the judgment of Hon'ble Delhi High Court in the case of Dayawanti Gupta v. CIT in ITA Nos.357, 358, 359/2015 and other dated 27.10.2016. Having considered the detailed and be laboured submissions of the ld. AR and the material on record, I am drawn to the conclusion that the action of the AO does not go at var…

Rathi Special Steels Ltd., New Delhi vs. ACIT, Central Circle- 16, New Delhi

In the result, the appeals for the AYs 2009-10 to 2013-14 in the case of Rathi Special Steels Ltd

ITA 1258/DEL/2018[2010-11]Status: DisposedITAT Delhi28 Feb 2022AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri T. Kipgen, CIT DR
Section 132Section 153A

…Hon'ble Delhi High Court has also reiterated in many rulings that action u/s 153A is bound to be initiated in such situations. Therefore, this action of the AO is in tune with judgment of Hon'ble Delhi High Court in CIT (C)-III v. Kabul Chawla (Delhi) [2015] 380 ITR 573. The same is further strengthened by the judgment of Hon'ble Delhi High Court in the case of Dayawanti Gupta v. CIT in ITA Nos.357, 358, 359/2015 and other dated 27.10.2016. Having considered the detailed and be laboured submissions of the ld. AR and the material on record, I am drawn to the conclusion that the action of the AO does not go at var…

Rathi Bars Limited, New Delhi vs. ACIT, Central Circle-16, New Delhi

In the result, the appeals for the AYs 2009-10 to 2013-14 in the case of Rathi Special Steels Ltd

ITA 1256/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Feb 2022AY 2014-15

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri T. Kipgen, CIT DR
Section 132Section 153A

…Hon'ble Delhi High Court has also reiterated in many rulings that action u/s 153A is bound to be initiated in such situations. Therefore, this action of the AO is in tune with judgment of Hon'ble Delhi High Court in CIT (C)-III v. Kabul Chawla (Delhi) [2015] 380 ITR 573. The same is further strengthened by the judgment of Hon'ble Delhi High Court in the case of Dayawanti Gupta v. CIT in ITA Nos.357, 358, 359/2015 and other dated 27.10.2016. Having considered the detailed and be laboured submissions of the ld. AR and the material on record, I am drawn to the conclusion that the action of the AO does not go at var…

Rathi Bars Limited, New Delhi vs. ACIT, Central Circle-16, New Delhi

In the result, the appeals for the AYs 2009-10 to 2013-14 in the case of Rathi Special Steels Ltd

ITA 1255/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Feb 2022AY 2013-14

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri T. Kipgen, CIT DR
Section 132Section 153A

…Hon'ble Delhi High Court has also reiterated in many rulings that action u/s 153A is bound to be initiated in such situations. Therefore, this action of the AO is in tune with judgment of Hon'ble Delhi High Court in CIT (C)-III v. Kabul Chawla (Delhi) [2015] 380 ITR 573. The same is further strengthened by the judgment of Hon'ble Delhi High Court in the case of Dayawanti Gupta v. CIT in ITA Nos.357, 358, 359/2015 and other dated 27.10.2016. Having considered the detailed and be laboured submissions of the ld. AR and the material on record, I am drawn to the conclusion that the action of the AO does not go at var…

Rathi Bars Limited, New Delhi vs. ACIT, Central Circle-16, New Delhi

In the result, the appeals for the AYs 2009-10 to 2013-14 in the case of Rathi Special Steels Ltd

ITA 1254/DEL/2018[2012-13]Status: DisposedITAT Delhi28 Feb 2022AY 2012-13

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri T. Kipgen, CIT DR
Section 132Section 153A

…Hon'ble Delhi High Court has also reiterated in many rulings that action u/s 153A is bound to be initiated in such situations. Therefore, this action of the AO is in tune with judgment of Hon'ble Delhi High Court in CIT (C)-III v. Kabul Chawla (Delhi) [2015] 380 ITR 573. The same is further strengthened by the judgment of Hon'ble Delhi High Court in the case of Dayawanti Gupta v. CIT in ITA Nos.357, 358, 359/2015 and other dated 27.10.2016. Having considered the detailed and be laboured submissions of the ld. AR and the material on record, I am drawn to the conclusion that the action of the AO does not go at var…