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 367,154 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

Deputy Commissioner of Income Tax, Jalandhar vs. Rajni Marwaha, Jalandhar

In the result, all the appeals filed by the revenue are dismissed

ITA 250/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Oct 2025AY 2018-19

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…n question—Disclosure made in sum was only for year of search and not for earlier years— As already noticed, books of accounts maintained by Assessee in present case was accepted by AO—In case of Commissioner of Income Tax (Central-III) v. Kabul Chawla (2016) 380 ITR 573 (Del) Court held that completed assessments could be interfered with by AO while making assessment under Section 153 A only on basis of some incriminating material unearthed during course of search or requisition of documents or undisclosed income or property discovered in course of search which were not produced or not already disclosed or made…

Deputy Commissioner of Income Tax, Jalandhar vs. Rajni Marwaha, Jalandhar

In the result, all the appeals filed by the revenue are dismissed

ITA 249/ASR/2024[2017-18]Status: DisposedITAT Amritsar30 Oct 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…n question—Disclosure made in sum was only for year of search and not for earlier years— As already noticed, books of accounts maintained by Assessee in present case was accepted by AO—In case of Commissioner of Income Tax (Central-III) v. Kabul Chawla (2016) 380 ITR 573 (Del) Court held that completed assessments could be interfered with by AO while making assessment under Section 153 A only on basis of some incriminating material unearthed during course of search or requisition of documents or undisclosed income or property discovered in course of search which were not produced or not already disclosed or made…

Dy. Commissioner of Income Tax, Jalandhar vs. Rajni Marwaha, Jalandhar

In the result, all the appeals filed by the revenue are dismissed

ITA 196/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…n question—Disclosure made in sum was only for year of search and not for earlier years— As already noticed, books of accounts maintained by Assessee in present case was accepted by AO—In case of Commissioner of Income Tax (Central-III) v. Kabul Chawla (2016) 380 ITR 573 (Del) Court held that completed assessments could be interfered with by AO while making assessment under Section 153 A only on basis of some incriminating material unearthed during course of search or requisition of documents or undisclosed income or property discovered in course of search which were not produced or not already disclosed or made…

M/S. Mfar Holdings Pvt Ltd vs. The Deputy Commissioner of Income Tax

The appeals are allowed in part setting aside

ITA/81/2025HC Karnataka29 Oct 2025

Bench: B M SHYAM PRASAD,T.M.NADAF

Section 143(3)Section 144(3)Section 153CSection 260

…- 1 - HC-KAR NC: 2025:KHC:43164-DB ITA No. 81 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF OCTOBER, 2025 PRESENT THE HON'BLE MR. JUSTICE B M SHYAM PRASAD AND THE HON'BLE MR. JUSTICE T.M.NADAF INCOME TAX APPEAL NO. 81 OF 2025 BETWEEN: M/S. MFAR HOLDINGS PVT LTD NO.3, LAVELLE ROAD, BENGALURU - 560 001. (REPRESENTED ITS BY DIRECTOR, SRI.YENEPOYA MOIDEEN RIZWAN, S/O. YENEPOYA ABDULLA KUNHI, AGED ABOUT 52 YEARS (INCORPORATED UNDER COMPANIES ACT, 1956) …APPELLANT (BY SRI. TATA KRISHNA.,ADVOCATE) AND: THE DEPUTY COMMISSIONER OF…

Anoop Jain HUF, Delhi vs. Joint Commissioner of Income Tax (OSD), Central Circle - 1, Noida

In the result, appeal of the assessee is allowed

ITA 4043/DEL/2025[2013-14]Status: DisposedITAT Delhi29 Oct 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2013-14] Ritu Jain Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1 Market, New Delhi-110001 Noida Pan-Aampj9586C Appellant Respondent [Assessment Year : 2013-14] Anoop Jain Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1, Market, New Delhi-110001 Noida Pan-Aadpj2136K Appellant Respondent [Assessment Year : 2013-14] Anoop Jain Huf Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1, Market, New Delhi-110001 Noida Pan-Aaaha6321A Appellant Respondent Appellant By Shri S.K.Tulsian, Adv. & Shri Bhoomija Verma, Adv. Respondent By Shri Mahes Kumar, Cit Dr Date Of Hearing 03.09.2025 Date Of Pronouncement 29.10.2025 Order

Section 115BSection 127Section 132Section 139Section 142Section 142(1)Section 142(2)Section 142(3)Section 143(2)Section 153A

…sed u/s 153A of the Act by following the judgements of Hon’ble Supreme Court in the case of PCIT vs Abhisar Buildwell [2023] 149 taxmann.com 399 (SC) and further relied upon the judgement of Hon’ble Jurisdictional High Court in the case of Kabul Chawla [2016] 380 ITR 573 (Delhi). 14. In the last, Ld.AR submits that since no incriminating material was found/seized from the possession of the assessee during the ITA No.4038/Del/2018 & Others course of search carried out at her business/residential permission nor any reference is made of any document whatsoever of the papers seized during the search nor any admissi…

Anoop Jain, Delhi vs. Joint Commissioner of Income Tax (OSD), Central Circle - 1, Noida

In the result, appeal of the assessee is allowed

ITA 4042/DEL/2025[2013-14]Status: DisposedITAT Delhi29 Oct 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2013-14] Ritu Jain Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1 Market, New Delhi-110001 Noida Pan-Aampj9586C Appellant Respondent [Assessment Year : 2013-14] Anoop Jain Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1, Market, New Delhi-110001 Noida Pan-Aadpj2136K Appellant Respondent [Assessment Year : 2013-14] Anoop Jain Huf Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1, Market, New Delhi-110001 Noida Pan-Aaaha6321A Appellant Respondent Appellant By Shri S.K.Tulsian, Adv. & Shri Bhoomija Verma, Adv. Respondent By Shri Mahes Kumar, Cit Dr Date Of Hearing 03.09.2025 Date Of Pronouncement 29.10.2025 Order

Section 115BSection 127Section 132Section 139Section 142Section 142(1)Section 142(2)Section 142(3)Section 143(2)Section 153A

…sed u/s 153A of the Act by following the judgements of Hon’ble Supreme Court in the case of PCIT vs Abhisar Buildwell [2023] 149 taxmann.com 399 (SC) and further relied upon the judgement of Hon’ble Jurisdictional High Court in the case of Kabul Chawla [2016] 380 ITR 573 (Delhi). 14. In the last, Ld.AR submits that since no incriminating material was found/seized from the possession of the assessee during the ITA No.4038/Del/2018 & Others course of search carried out at her business/residential permission nor any reference is made of any document whatsoever of the papers seized during the search nor any admissi…

Ritu Jain, Delhi vs. Joint Commissioner of Income Tax (OSD), CC - 1, Noida

In the result, appeal of the assessee is allowed

ITA 4038/DEL/2025[2013-14]Status: DisposedITAT Delhi29 Oct 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2013-14] Ritu Jain Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1 Market, New Delhi-110001 Noida Pan-Aampj9586C Appellant Respondent [Assessment Year : 2013-14] Anoop Jain Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1, Market, New Delhi-110001 Noida Pan-Aadpj2136K Appellant Respondent [Assessment Year : 2013-14] Anoop Jain Huf Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1, Market, New Delhi-110001 Noida Pan-Aaaha6321A Appellant Respondent Appellant By Shri S.K.Tulsian, Adv. & Shri Bhoomija Verma, Adv. Respondent By Shri Mahes Kumar, Cit Dr Date Of Hearing 03.09.2025 Date Of Pronouncement 29.10.2025 Order

Section 115BSection 127Section 132Section 139Section 142Section 142(1)Section 142(2)Section 142(3)Section 143(2)Section 153A

…sed u/s 153A of the Act by following the judgements of Hon’ble Supreme Court in the case of PCIT vs Abhisar Buildwell [2023] 149 taxmann.com 399 (SC) and further relied upon the judgement of Hon’ble Jurisdictional High Court in the case of Kabul Chawla [2016] 380 ITR 573 (Delhi). 14. In the last, Ld.AR submits that since no incriminating material was found/seized from the possession of the assessee during the ITA No.4038/Del/2018 & Others course of search carried out at her business/residential permission nor any reference is made of any document whatsoever of the papers seized during the search nor any admissi…

Hemant Naresh Agarwal, Surat vs. Assistant Commissioner of Income Tax, Central Cir. 4, Surat

In the result, appeal of assessee is dismissed

ITA 170/SRT/2023[2020-21]Status: DisposedITAT Surat24 Oct 2025AY 2020-21

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआ.(खो और ज).सं /It(Ss)A No.68 & 70/Srt/2023 Assessment Years: 2015-16 & 2018-19 (Physical Court Hearing) Deputy Commissioner Of Hemant Naresh Agarwal बनाम/ Income-Tax, Central Circle-4, 701, Shree Shyam Awas, Bhatar Vs. Surat Room No.508, 5Th Floor, Road, Near Vidhya Bharti School, Aayakar Bhawan, Majura Surat-395 010 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Auppa 9003 J (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita.No.170/Srt/2023 Assessment Year: 2020-21 Hemant Naresh Agarwal Assistant Commissioner Of बनाम/ 701, Shree Shyam Awas, Bhatar Income-Tax, Central Circle-4, Vs. Road, Near Vidhya Bharti School, Surat, Aaykar Bhawan, Surat-395 010 Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Auppa 9003 J (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Kiran K. Shah राज" की ओर से /Revenue By Shri Mukesh Jain, Cit-Dr & Shri Kevin Langaliya, Ca सुनवाई की तारीख/Date Of Hearing 18/09/2025 उद्घोषणा की तारीख/Date Of Pronouncement 24/10/2025

Section 143(3)Section 250Section 292CSection 69

…Cock Ltd. 1.12 The Respondent urges that, in the block assessment proceedings, no addition ought to be made unless there is specific material evidence of actual payment of alleged on money. The Respondent relies on following decisions.  CIT vs Kabul Chawla [380 ITR 573] (Del HC)(SLP Dismissed in SC – 380 ITR (ST) 4)  PCIT vs. Kurule Paper Mills P. Ltd. [2016] 380 ITR 64 (Del.HC) – SLP Dismissed in SLP No. 34554 of 2015  PCIT vs Saumya Construction [ 81 taxmann.com 292] (Guj HC)  PCIT vs. Star PVG Exports [ 112 taxmann.com 163] (Kar. HC)  CIT vs Continental Warehousing Corporation (Nhava Sheva) Ltd [58 taxma…

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Aman Feed Industries, Khanna

In the result, appeals of the assessee for A

ITA 457/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh16 Oct 2025AY 2019-20

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 145(3)Section 153ASection 153DSection 250Section 68

…f Abhisar Buildwell Pvt. Ltd. 454 ITR 212 before embarking upon an enquiry on the facts of the present case because originally, there were two schools of thoughts propounded by different High Courts, namely Hon'ble Delhi High Court in the case of Kabul Chawla 380 ITR 573, Hon'ble Gujrat High Court in the case of Saumya Construction 387 ITR 521 and Hon'ble Bombay High Court in the case of Continental Warehousing Corporation 374 ITR 645. They were of the view that income in consequent to the search u/s 153A is to be assessed on the basis of seized material found during the course of search whereas Hon'ble Karnataka…

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. M/S Afi Agro Pvt. Ltd., Khanna

In the result, all the appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 373/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh16 Oct 2025AY 2019-20

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1256, 1257,1258/Chd/2024 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 Afi Agro Private Limited, The Dcit, A-1, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 179,180,373/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs Afi Agro Private Limited, Central Circle-1, A-1, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms. Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 132Section 139(1)Section 139(4)Section 143(2)Section 153ASection 153D

…f Abhisar Buildwell Pvt. Ltd. 454 ITR 212 before embarking upon an enquiry on the facts of the present case because originally, there were two schools of thoughts propounded by different High Courts, namely Hon'ble Delhi High Court in the case of Kabul Chawla 380 ITR 573, Hon'ble Gujrat High Court in the case of Saumya Construction 387 ITR 521 and Hon'ble Bombay High Court in the case of Continental Warehousing Corporation 374 ITR 645. They were of the view that income in consequent to the search u/s 153A is to be assessed on the basis of seized material found during the course of search whereas Hon'ble Karnataka…

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Aman Feed Industries, Khanna

In the result, appeals of the assessee for A

ITA 181/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh16 Oct 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 145(3)Section 153ASection 153DSection 250Section 68

…f Abhisar Buildwell Pvt. Ltd. 454 ITR 212 before embarking upon an enquiry on the facts of the present case because originally, there were two schools of thoughts propounded by different High Courts, namely Hon'ble Delhi High Court in the case of Kabul Chawla 380 ITR 573, Hon'ble Gujrat High Court in the case of Saumya Construction 387 ITR 521 and Hon'ble Bombay High Court in the case of Continental Warehousing Corporation 374 ITR 645. They were of the view that income in consequent to the search u/s 153A is to be assessed on the basis of seized material found during the course of search whereas Hon'ble Karnataka…

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Afi Agro Pvt. Ltd., Khanna

In the result, all the appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 180/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh16 Oct 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1256, 1257,1258/Chd/2024 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 Afi Agro Private Limited, The Dcit, A-1, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 179,180,373/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs Afi Agro Private Limited, Central Circle-1, A-1, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms. Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 132Section 139(1)Section 139(4)Section 143(2)Section 153ASection 153D

…f Abhisar Buildwell Pvt. Ltd. 454 ITR 212 before embarking upon an enquiry on the facts of the present case because originally, there were two schools of thoughts propounded by different High Courts, namely Hon'ble Delhi High Court in the case of Kabul Chawla 380 ITR 573, Hon'ble Gujrat High Court in the case of Saumya Construction 387 ITR 521 and Hon'ble Bombay High Court in the case of Continental Warehousing Corporation 374 ITR 645. They were of the view that income in consequent to the search u/s 153A is to be assessed on the basis of seized material found during the course of search whereas Hon'ble Karnataka…

Deputy Commissioner of Income Tax, CC-1, Ludhiana vs. Afi Agro Pvt. Ltd., Khanna

In the result, all the appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 179/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh16 Oct 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1256, 1257,1258/Chd/2024 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 Afi Agro Private Limited, The Dcit, A-1, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 179,180,373/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs Afi Agro Private Limited, Central Circle-1, A-1, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms. Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 132Section 139(1)Section 139(4)Section 143(2)Section 153ASection 153D

…f Abhisar Buildwell Pvt. Ltd. 454 ITR 212 before embarking upon an enquiry on the facts of the present case because originally, there were two schools of thoughts propounded by different High Courts, namely Hon'ble Delhi High Court in the case of Kabul Chawla 380 ITR 573, Hon'ble Gujrat High Court in the case of Saumya Construction 387 ITR 521 and Hon'ble Bombay High Court in the case of Continental Warehousing Corporation 374 ITR 645. They were of the view that income in consequent to the search u/s 153A is to be assessed on the basis of seized material found during the course of search whereas Hon'ble Karnataka…

Dy. Commissioner of Income Tax, CC-1, Ludhiana vs. M/S Aman Feed Industries, Khanna

In the result, appeals of the assessee for A

ITA 116/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh16 Oct 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 145(3)Section 153ASection 153DSection 250Section 68

…f Abhisar Buildwell Pvt. Ltd. 454 ITR 212 before embarking upon an enquiry on the facts of the present case because originally, there were two schools of thoughts propounded by different High Courts, namely Hon'ble Delhi High Court in the case of Kabul Chawla 380 ITR 573, Hon'ble Gujrat High Court in the case of Saumya Construction 387 ITR 521 and Hon'ble Bombay High Court in the case of Continental Warehousing Corporation 374 ITR 645. They were of the view that income in consequent to the search u/s 153A is to be assessed on the basis of seized material found during the course of search whereas Hon'ble Karnataka…

Afi Agro Private Limited, Khanna vs. Deputy Commissioner of Income Tax, CC-1, Ludhiana

In the result, all the appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 1258/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh16 Oct 2025AY 2019-20

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1256, 1257,1258/Chd/2024 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 Afi Agro Private Limited, The Dcit, A-1, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 179,180,373/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs Afi Agro Private Limited, Central Circle-1, A-1, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms. Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 132Section 139(1)Section 139(4)Section 143(2)Section 153ASection 153D

…f Abhisar Buildwell Pvt. Ltd. 454 ITR 212 before embarking upon an enquiry on the facts of the present case because originally, there were two schools of thoughts propounded by different High Courts, namely Hon'ble Delhi High Court in the case of Kabul Chawla 380 ITR 573, Hon'ble Gujrat High Court in the case of Saumya Construction 387 ITR 521 and Hon'ble Bombay High Court in the case of Continental Warehousing Corporation 374 ITR 645. They were of the view that income in consequent to the search u/s 153A is to be assessed on the basis of seized material found during the course of search whereas Hon'ble Karnataka…

Afi Agro Private Limited, Khanna vs. Deputy Commissioner of Income Tax, CC-1, Ludhiana

In the result, all the appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 1257/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh16 Oct 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1256, 1257,1258/Chd/2024 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 Afi Agro Private Limited, The Dcit, A-1, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 179,180,373/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs Afi Agro Private Limited, Central Circle-1, A-1, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms. Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 132Section 139(1)Section 139(4)Section 143(2)Section 153ASection 153D

…f Abhisar Buildwell Pvt. Ltd. 454 ITR 212 before embarking upon an enquiry on the facts of the present case because originally, there were two schools of thoughts propounded by different High Courts, namely Hon'ble Delhi High Court in the case of Kabul Chawla 380 ITR 573, Hon'ble Gujrat High Court in the case of Saumya Construction 387 ITR 521 and Hon'ble Bombay High Court in the case of Continental Warehousing Corporation 374 ITR 645. They were of the view that income in consequent to the search u/s 153A is to be assessed on the basis of seized material found during the course of search whereas Hon'ble Karnataka…

Afi Agro Private Limited, Khanna vs. Deputy Commissioner of Income Tax, CC-1, Ludhiana

In the result, all the appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 1256/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh16 Oct 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1256, 1257,1258/Chd/2024 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 Afi Agro Private Limited, The Dcit, A-1, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 179,180,373/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs Afi Agro Private Limited, Central Circle-1, A-1, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms. Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 132Section 139(1)Section 139(4)Section 143(2)Section 153ASection 153D

…f Abhisar Buildwell Pvt. Ltd. 454 ITR 212 before embarking upon an enquiry on the facts of the present case because originally, there were two schools of thoughts propounded by different High Courts, namely Hon'ble Delhi High Court in the case of Kabul Chawla 380 ITR 573, Hon'ble Gujrat High Court in the case of Saumya Construction 387 ITR 521 and Hon'ble Bombay High Court in the case of Continental Warehousing Corporation 374 ITR 645. They were of the view that income in consequent to the search u/s 153A is to be assessed on the basis of seized material found during the course of search whereas Hon'ble Karnataka…

Aman Feed Industries, Khanna vs. Deputy Commissioner of Income Tax, CC-1, Ludhiana

In the result, appeals of the assessee for A

ITA 1255/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh16 Oct 2025AY 2019-20

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 145(3)Section 153ASection 153DSection 250Section 68

…f Abhisar Buildwell Pvt. Ltd. 454 ITR 212 before embarking upon an enquiry on the facts of the present case because originally, there were two schools of thoughts propounded by different High Courts, namely Hon'ble Delhi High Court in the case of Kabul Chawla 380 ITR 573, Hon'ble Gujrat High Court in the case of Saumya Construction 387 ITR 521 and Hon'ble Bombay High Court in the case of Continental Warehousing Corporation 374 ITR 645. They were of the view that income in consequent to the search u/s 153A is to be assessed on the basis of seized material found during the course of search whereas Hon'ble Karnataka…

Aman Feed Industries, Khanna vs. Deputy Commissioner of Income Tax, CC-1, Ludhiana

In the result, appeals of the assessee for A

ITA 1254/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh16 Oct 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 145(3)Section 153ASection 153DSection 250Section 68

…f Abhisar Buildwell Pvt. Ltd. 454 ITR 212 before embarking upon an enquiry on the facts of the present case because originally, there were two schools of thoughts propounded by different High Courts, namely Hon'ble Delhi High Court in the case of Kabul Chawla 380 ITR 573, Hon'ble Gujrat High Court in the case of Saumya Construction 387 ITR 521 and Hon'ble Bombay High Court in the case of Continental Warehousing Corporation 374 ITR 645. They were of the view that income in consequent to the search u/s 153A is to be assessed on the basis of seized material found during the course of search whereas Hon'ble Karnataka…

Aman Feed Industries, Khanna vs. Deputy Commissioner of Income Tax, CC-1, Ludhiana

In the result, appeals of the assessee for A

ITA 1253/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh16 Oct 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 145(3)Section 153ASection 153DSection 250Section 68

…f Abhisar Buildwell Pvt. Ltd. 454 ITR 212 before embarking upon an enquiry on the facts of the present case because originally, there were two schools of thoughts propounded by different High Courts, namely Hon'ble Delhi High Court in the case of Kabul Chawla 380 ITR 573, Hon'ble Gujrat High Court in the case of Saumya Construction 387 ITR 521 and Hon'ble Bombay High Court in the case of Continental Warehousing Corporation 374 ITR 645. They were of the view that income in consequent to the search u/s 153A is to be assessed on the basis of seized material found during the course of search whereas Hon'ble Karnataka…