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, New Delhi vs. M/S. Mount Echo Buildwell Pvt. Ltd., Noida

In the result, the appeal of the Revenue in ITA No

ITA 1397/DEL/2016[2006-07]Status: DisposedITAT Delhi09 Dec 2021AY 2006-07

Bench: Shri Aakash Deep Jain & Shri N.K. Billaiyaita No. 1397/Del/2016 [A.Y 2006-07]

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Ms. Sarita Kumari, Sr. DR
Section 143(2)Section 153Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI AAKASH DEEP JAIN, VICE PRESIDENT AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No. 1397/DEL/2016 [A.Y 2006-07] The A.C.I.T. Vs. M/s Mount Echo Buildwell Pvt Ltd Central Circle - 27 H-123, Sector - 63 New Delhi Noida, U.P. PAN: AAECM 6235 C CO No. 175/DEL/2016 [A/o ITA No. 1397/DEL/2016 [A.Y 2006-07]] M/s Mount Echo Buildwell Pvt Ltd Vs. The A.C.I.T. H-123, Sector – 63 Central Circle – 27 Noida, U.P. New Delhi PAN: AAECM 6235 C (Applicant) (Respondent) Assessee By : Dr. Rakesh Gupta, Adv Shri So…

DCIT, New Delhi vs. M/S. Mapsa Tapes Pvt. Ltd., Delhi

ITA 3539/DEL/2017[2011-12]Status: DisposedITAT Delhi07 Dec 2021AY 2011-12

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri C. S. AggarwalFor Respondent: Ms. Sarita Kumari
Section 132Section 132(1)Section 153ASection 153C

…ropriate provision of the Income Tax Act. 4.4 In the case under consideration it is an undisputed fact that no incriminating documents has been seized, thus in light of the judgements of Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla reported in 380 ITR 573 and CIT vs RRJ Securities Ltd 380 ITR 612, SSP Aviation Ltd vs DCIT 346 ITR 177 and CIT vs RRJ Securities Ltd 380 ITR 612, it is apparent that no addition on account of bogus share capital or unaccounted commission paid could be made in the hand of the assessee in absence of any incriminatingdocument seized during the course of search ………..(empha…

DCIT, New Delhi vs. M/S. Alchem International Ltd., New Delhi

ITA 2825/DEL/2016[2006-07]Status: DisposedITAT Delhi07 Dec 2021AY 2006-07

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri [Dr.] Rakesh Gupta, AdvFor Respondent: Ms. Shivani Singh [CIT] - D. R
Section 6(3)(ii)Section 69C

…involved and the tax rate being identical. Also, there is nothing which was found in this regard as a result of search as can be seen from the reading of the assessment order and hence in view of Hon’ble Delhi High Court’s decision in the case of Kabul Chawla 380 ITR 573(Del) also, the disallowance made by the assessing officer could not be sustained and was rightly deleted by CIT(A). We therefore dismiss this ground of appeal of the revenue. 12. Rest of the grounds involved in the departmental appeal are general and do not require any comment except what has been held above. 13. In the result, Revenue’s appeal…

Shri Avinash Bhosale Infrastructure P. Ltd., Pune vs. Dy CIT CC-2(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 851/MUM/2021[2011-12]Status: DisposedITAT Mumbai30 Nov 2021AY 2011-12
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC ‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI AMARJIT SINGH, JUDICIAL MEMBER M/s. Avinash Bhosale Vs. DCIT Central Cir-2(3) 8th Floor,Room No.803, Infrastructure Pvt. Ltd., 2, ABIL House, Old CGO Annexe Builsing Ganesh Khind Road Pratistha Bhavan Range Hill Corner M.K.Road, Pune – 411 007 Mumbai – 400 020 PAN/GIR No. AABCA5452C (Appellant) .. (Respondent) Assessee by Shri Anuj Kisnadwala Revenue by Shri Prasoon Kabra Date of Hearing 25/11/2021 Date of Pronouncement 30/11 /2021 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.85…

ITO, Ward- 25(3), New Delhi vs. Time Bound Contracts Pvt. Ltd., New Delhi

In the result, both the appeals of the Revenue are dismissed

ITA 3909/DEL/2017[2012-13]Status: DisposedITAT Delhi26 Nov 2021AY 2012-13

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2006-04 With Assessment Year: 2012-13

Section 132Section 153ASection 153C

…2. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the addition of Rs. 39112550/- by relying on the ratio o f the judgement delivered by the Jurisdiction High Court in the case of CIT Vs. Kabul Chawla (2016) 380 ITR 573 which has not been accepted by the department and the appeal is pending before the Apex Court. 3. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the addition of Rs. 88,71,950/- by relying on the documents furnished during the course of appellate proceedings, that were never produced before the…

ITO, Ward- 25(3), New Delhi vs. Time Bound Contracts Pvt. Ltd., New Delhi

In the result, both the appeals of the Revenue are dismissed

ITA 3906/DEL/2017[2006-07]Status: DisposedITAT Delhi26 Nov 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2006-04 With Assessment Year: 2012-13

Section 132Section 153ASection 153C

…2. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the addition of Rs. 39112550/- by relying on the ratio o f the judgement delivered by the Jurisdiction High Court in the case of CIT Vs. Kabul Chawla (2016) 380 ITR 573 which has not been accepted by the department and the appeal is pending before the Apex Court. 3. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the addition of Rs. 88,71,950/- by relying on the documents furnished during the course of appellate proceedings, that were never produced before the…

Dy CIT CC 7 (2), Mumbai vs. M/S Man Global Ltd., Mumbai

In the result, all the appeals of the Revenue are dismissed and cross objections of the assessee in CO Nos

ITA 7440/MUM/2019[2011-12]Status: DisposedITAT Mumbai25 Nov 2021AY 2011-12

Bench: Sri Rajesh Kumar, Am & Sri Amarjit Singh, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ Ita No. 7440/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2011-12) आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ Ita No. 7533/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2012-13) आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ Ita No. 7534/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2013-14) आयकर अपील आयकर अपील संसंसंसं./ Ita No. 7535/Mum/2019 आयकर आयकर अपील अपील (िनधा"रण वष" / Assessment Year 2014-15) आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ Ita No. 7536/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2015-16)

…अिधकरण “B” "यायपीठ "यायपीठ "यायपीठ मुंबई "यायपीठ मुंबई म"। म"। म"। म"। आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण मुंबई मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI "ी राजेश कुमार लेखा सद" एवं "ी अमरजीत िसंह, "ाियक सद" सम" । BEFORE SRI RAJESH KUMAR, AM AND SRI AMARJIT SINGH, JM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ ITA No. 7440/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2011-12) आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ ITA No. 7533/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2012-13) आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ ITA No. 7534/Mum/2019 अपी…

ACIT, CC- 3, New Delhi vs. Jotindra Steel & Tubes Ltd., Faridabad

In the result, the appeal of the Revenue is dismissed

ITA 4400/DEL/2017[2010-11]Status: DisposedITAT Delhi25 Nov 2021AY 2010-11

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4400/Del/2017 : Asstt. Year : 2010-11 Acit, Vs Jotindra Steel & Tubes Ltd., Central Circle-3, 14/3, Mathura Road, Meerut Village- Mewla Maharajpur, Faridaba-121003 (Appellant) (Respondent) Pan No. Aaacj1872C Assessee By : Sh. Ved Jain, Ca Revenue By : Ms. Shivani Singh, Cit Dr Date Of Hearing: 16.09.2021 Date Of Pronouncement: 25.11.2021

For Appellant: Sh. Ved Jain, CAFor Respondent: Ms. Shivani Singh, CIT DR
Section 132Section 139(1)Section 143(3)Section 153Section 153ASection 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 4400/Del/2017 : Asstt. Year : 2010-11 ACIT, Vs Jotindra Steel & Tubes Ltd., Central Circle-3, 14/3, Mathura Road, Meerut Village- Mewla Maharajpur, Faridaba-121003 (APPELLANT) (RESPONDENT) PAN No. AAACJ1872C Assessee by : Sh. Ved Jain, CA Revenue by : Ms. Shivani Singh, CIT DR Date of Hearing: 16.09.2021 Date of Pronouncement: 25.11.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the Revenu…

ACIT, New Delhi vs. M/S Subash Dabas, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 2399/DEL/2016[2009-10]Status: DisposedITAT Delhi25 Nov 2021AY 2009-10

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2009-10]

Section 132Section 133(6)Section 139(1)Section 153ASection 2(22)(e)Section 40Section 68Section 69

…t year. In Section 153A of the I.T. Act, the A.O. shall have to see whether there are abated or non-abated assessments which was not provided in earlier provisions for block assessments. The Hon’ble Delhi High Court in the case of CIT vs., Kabul Chawla [2016] 380 ITR 573 (Del.) considered the issue of abated and non-abated assessments and with regard to completed assessments held that the same can be interfered with by the A.O. while making the assessment under section 153A only on the basis of some incriminating material unearthed during the course of search which was not produced or not already disclosed or mad…

Uflex Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeal of the assessee is dismissed

ITA 1725/DEL/2017[2002-03]Status: DisposedITAT Delhi23 Nov 2021AY 2002-03

Bench: Sh. Anil Chaturvedi & Sh. Sudhanshu Srivastava(Through Video Conferencing) Uflex Ltd., Vs. Acit 305, 3Rd Floor, Bhanot Central Circle – 27 Corner, Pamposh Enclave, New Delhi Greater Kailash-1 New Delhi – 110 048 Pan No. Aaacf 0109 J (Appellant) (Respondent) Assessee By Shri M. P. Rastogi, Adv. Revenue By Shri H. K. Chaudhary, Cit (Dr)

Section 115JSection 143(3)Section 153ASection 43BSection 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) Uflex Ltd., Vs. ACIT 305, 3rd Floor, Bhanot Central Circle – 27 Corner, Pamposh Enclave, New Delhi Greater Kailash-1 New Delhi – 110 048 PAN No. AAACF 0109 J (APPELLANT) (RESPONDENT) Assessee by Shri M. P. Rastogi, Adv. Revenue by Shri H. K. Chaudhary, CIT (DR) Date of hearing: 11.11.2021 Date of Pronouncement: 23.11.2021 ORDER PER ANIL CHATURVEDI, AM: This appeal filed by the assessee is directed against the order dated 27.01.2…

ACIT, New Delhi vs. Sh. Dheeraj Kumar Jain, Delhi

The appeal of the assessee is allowed

ITA 5526/DEL/2011[2006-07]Status: DisposedITAT Delhi17 Nov 2021AY 2006-07

Bench: Ms Suchitra Kamble & Dr. B. R. R. Kumar(Through Video Conferencing) Vs Dhiraj Jain Dcit C/O. Prakash K. Prakash Central Circle-3, B-1, Sagar Apartments, 6, 3Rd Floor, Ara Centre, Tilak Marg, New Delhi Jhandewalan Extension, Pan: Aadpj4043R New Delhi (Appellant) (Respondent) C. O.No. 16/Del/2012 In (Ita No. 5525/Del/2011 ( A.Y 2005-06) Vs Dheeraj Kumar Jain Acit C/215, Vivek Vihar, Central Circle-3 New Delhi Room No. 355, Ara Pan: Aadpj4043R Centre,E-2,Jhandewalan (Appellant) Extension, New Delhi (Respondent) Vs Dhiraj Jain Dcit C/O. Prakash K. Prakash Central Circle-3, B-1, Sagar Apartments, 6, 3Rd Floor, Ara Centre, Tilak Marg, New Delhi Jhandewalan Extension, Pan: Aadpj4043R New Delhi (Appellant) (Respondent) Acit Vs Dheeraj Kumar Jain Central Circle-3 C/215, Vivek Vihar, Room No. 355, New Delhi Ara Centre,E-2, Jhandewalan Pan: Aadpj4043R (Respondent) Extension, New Delhi (Appellant) C.O No. 19/Del/2012 ( A.Y 2007-08) In (In Ita No. 5527/Del/2011 (A.Y 2007-08 ) Dheeraj Kumar Jain Vs Acit C/215, Vivek Vihar, Central Circle-3 New Delhi Room No. 355, Ara Pan: Aadpj4043R Centre,E-2,Jhandewalan (Appellant) Extension, New Delhi (Respondent)

Section 153Section 153CSection 2Section 68Section 69

…1 ITA Nos. 4710/Del/2011 & Ors IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) Vs Dhiraj Jain DCIT C/o. Prakash K. Prakash Central Circle-3, B-1, Sagar Apartments, 6, 3rd Floor, ARA Centre, Tilak Marg, New Delhi Jhandewalan Extension, PAN: AADPJ4043R New Delhi (APPELLANT) (RESPONDENT) C. O.No. 16/Del/2012 in (ITA No. 5525/DEL/2011 ( A.Y 2005-06) Vs Dheeraj Kumar Jain ACIT C/215, Vivek Vihar, Central Circle-3 New Delhi Room No. 355, ARA PAN: AADPJ4043R Centre,E-2,Jhandewalan (APPEL…

Dhiraj Jain, New Delhi vs. DCIT, New Delhi

The appeal of the assessee is allowed

ITA 4711/DEL/2011[2006-07]Status: DisposedITAT Delhi17 Nov 2021AY 2006-07

Bench: Ms Suchitra Kamble & Dr. B. R. R. Kumar(Through Video Conferencing) Vs Dhiraj Jain Dcit C/O. Prakash K. Prakash Central Circle-3, B-1, Sagar Apartments, 6, 3Rd Floor, Ara Centre, Tilak Marg, New Delhi Jhandewalan Extension, Pan: Aadpj4043R New Delhi (Appellant) (Respondent) C. O.No. 16/Del/2012 In (Ita No. 5525/Del/2011 ( A.Y 2005-06) Vs Dheeraj Kumar Jain Acit C/215, Vivek Vihar, Central Circle-3 New Delhi Room No. 355, Ara Pan: Aadpj4043R Centre,E-2,Jhandewalan (Appellant) Extension, New Delhi (Respondent) Vs Dhiraj Jain Dcit C/O. Prakash K. Prakash Central Circle-3, B-1, Sagar Apartments, 6, 3Rd Floor, Ara Centre, Tilak Marg, New Delhi Jhandewalan Extension, Pan: Aadpj4043R New Delhi (Appellant) (Respondent) Acit Vs Dheeraj Kumar Jain Central Circle-3 C/215, Vivek Vihar, Room No. 355, New Delhi Ara Centre,E-2, Jhandewalan Pan: Aadpj4043R (Respondent) Extension, New Delhi (Appellant) C.O No. 19/Del/2012 ( A.Y 2007-08) In (In Ita No. 5527/Del/2011 (A.Y 2007-08 ) Dheeraj Kumar Jain Vs Acit C/215, Vivek Vihar, Central Circle-3 New Delhi Room No. 355, Ara Pan: Aadpj4043R Centre,E-2,Jhandewalan (Appellant) Extension, New Delhi (Respondent)

Section 153Section 153CSection 2Section 68Section 69

…1 ITA Nos. 4710/Del/2011 & Ors IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) Vs Dhiraj Jain DCIT C/o. Prakash K. Prakash Central Circle-3, B-1, Sagar Apartments, 6, 3rd Floor, ARA Centre, Tilak Marg, New Delhi Jhandewalan Extension, PAN: AADPJ4043R New Delhi (APPELLANT) (RESPONDENT) C. O.No. 16/Del/2012 in (ITA No. 5525/DEL/2011 ( A.Y 2005-06) Vs Dheeraj Kumar Jain ACIT C/215, Vivek Vihar, Central Circle-3 New Delhi Room No. 355, ARA PAN: AADPJ4043R Centre,E-2,Jhandewalan (APPEL…

Dhiraj Jain, New Delhi vs. DCIT, New Delhi

The appeal of the assessee is allowed

ITA 4710/DEL/2011[2003-04]Status: DisposedITAT Delhi17 Nov 2021AY 2003-04

Bench: Ms Suchitra Kamble & Dr. B. R. R. Kumar(Through Video Conferencing) Vs Dhiraj Jain Dcit C/O. Prakash K. Prakash Central Circle-3, B-1, Sagar Apartments, 6, 3Rd Floor, Ara Centre, Tilak Marg, New Delhi Jhandewalan Extension, Pan: Aadpj4043R New Delhi (Appellant) (Respondent) C. O.No. 16/Del/2012 In (Ita No. 5525/Del/2011 ( A.Y 2005-06) Vs Dheeraj Kumar Jain Acit C/215, Vivek Vihar, Central Circle-3 New Delhi Room No. 355, Ara Pan: Aadpj4043R Centre,E-2,Jhandewalan (Appellant) Extension, New Delhi (Respondent) Vs Dhiraj Jain Dcit C/O. Prakash K. Prakash Central Circle-3, B-1, Sagar Apartments, 6, 3Rd Floor, Ara Centre, Tilak Marg, New Delhi Jhandewalan Extension, Pan: Aadpj4043R New Delhi (Appellant) (Respondent) Acit Vs Dheeraj Kumar Jain Central Circle-3 C/215, Vivek Vihar, Room No. 355, New Delhi Ara Centre,E-2, Jhandewalan Pan: Aadpj4043R (Respondent) Extension, New Delhi (Appellant) C.O No. 19/Del/2012 ( A.Y 2007-08) In (In Ita No. 5527/Del/2011 (A.Y 2007-08 ) Dheeraj Kumar Jain Vs Acit C/215, Vivek Vihar, Central Circle-3 New Delhi Room No. 355, Ara Pan: Aadpj4043R Centre,E-2,Jhandewalan (Appellant) Extension, New Delhi (Respondent)

Section 153Section 153CSection 2Section 68Section 69

…1 ITA Nos. 4710/Del/2011 & Ors IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) Vs Dhiraj Jain DCIT C/o. Prakash K. Prakash Central Circle-3, B-1, Sagar Apartments, 6, 3rd Floor, ARA Centre, Tilak Marg, New Delhi Jhandewalan Extension, PAN: AADPJ4043R New Delhi (APPELLANT) (RESPONDENT) C. O.No. 16/Del/2012 in (ITA No. 5525/DEL/2011 ( A.Y 2005-06) Vs Dheeraj Kumar Jain ACIT C/215, Vivek Vihar, Central Circle-3 New Delhi Room No. 355, ARA PAN: AADPJ4043R Centre,E-2,Jhandewalan (APPEL…

Shri V. Natarajan (Individual), Rasipuram vs. ACIT, Central Circle, Salem

In the result, appeals filed by the assessee for

ITA 388/CHNY/2020[2014-15]Status: DisposedITAT Chennai15 Nov 2021AY 2014-15

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकरअपीलसं./I.T.A.Nos.385 To 388/Chny/2020 ("नधा"रणवष" / Assessment Years: (2011-12 To 2014-15) Mr. V.Natarajan Vs The Assistant Commissioner Of 64C, Rotary Nagar, Income Tax, Rasipuram-637 408. Central Circle, Salem. Pan: Acgpn 1477Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 115BSection 132Section 132(4)Section 143(3)Section 153ASection 37Section 68

…This legal proposition is supported by plethora of decisions, including decision of the Hon’ble Bombay High Court in the case of CIT Vs.Continental Warehousing Corporation 374 ITR 645 (Bom), the Hon’ble Delhi High Court in the case of CIT Vs. Kabul Chawla 380 ITR 573(Del) and the Hon’ble High Court of Gujarat in the case of PCIT Vs. Dipak Jashvanthalapunchal 397 ITR 153 (Guj). Further, the Hon'ble Supreme Court has dismissed SLP filed by the Revenue against order of the Hon’ble Delhi High Court in the case of PCIT Vs.Meeta Gutgutia 96 taxmann.com 468 (SC). The sum search. 8. In this case, search took plac…

Shri V. Natarajan (Individual), Rasipuram vs. ACIT, Central Circle, Salem

In the result, appeals filed by the assessee for

ITA 387/CHNY/2020[2013-14]Status: DisposedITAT Chennai15 Nov 2021AY 2013-14

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकरअपीलसं./I.T.A.Nos.385 To 388/Chny/2020 ("नधा"रणवष" / Assessment Years: (2011-12 To 2014-15) Mr. V.Natarajan Vs The Assistant Commissioner Of 64C, Rotary Nagar, Income Tax, Rasipuram-637 408. Central Circle, Salem. Pan: Acgpn 1477Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 115BSection 132Section 132(4)Section 143(3)Section 153ASection 37Section 68

…This legal proposition is supported by plethora of decisions, including decision of the Hon’ble Bombay High Court in the case of CIT Vs.Continental Warehousing Corporation 374 ITR 645 (Bom), the Hon’ble Delhi High Court in the case of CIT Vs. Kabul Chawla 380 ITR 573(Del) and the Hon’ble High Court of Gujarat in the case of PCIT Vs. Dipak Jashvanthalapunchal 397 ITR 153 (Guj). Further, the Hon'ble Supreme Court has dismissed SLP filed by the Revenue against order of the Hon’ble Delhi High Court in the case of PCIT Vs.Meeta Gutgutia 96 taxmann.com 468 (SC). The sum search. 8. In this case, search took plac…

Shri V. Natarajan (Individual), Rasipuram vs. ACIT, Central Circle, Salem

In the result, appeals filed by the assessee for

ITA 386/CHNY/2020[2012-13]Status: DisposedITAT Chennai15 Nov 2021AY 2012-13

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकरअपीलसं./I.T.A.Nos.385 To 388/Chny/2020 ("नधा"रणवष" / Assessment Years: (2011-12 To 2014-15) Mr. V.Natarajan Vs The Assistant Commissioner Of 64C, Rotary Nagar, Income Tax, Rasipuram-637 408. Central Circle, Salem. Pan: Acgpn 1477Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 115BSection 132Section 132(4)Section 143(3)Section 153ASection 37Section 68

…This legal proposition is supported by plethora of decisions, including decision of the Hon’ble Bombay High Court in the case of CIT Vs.Continental Warehousing Corporation 374 ITR 645 (Bom), the Hon’ble Delhi High Court in the case of CIT Vs. Kabul Chawla 380 ITR 573(Del) and the Hon’ble High Court of Gujarat in the case of PCIT Vs. Dipak Jashvanthalapunchal 397 ITR 153 (Guj). Further, the Hon'ble Supreme Court has dismissed SLP filed by the Revenue against order of the Hon’ble Delhi High Court in the case of PCIT Vs.Meeta Gutgutia 96 taxmann.com 468 (SC). The sum search. 8. In this case, search took plac…

ACIT, New Delhi vs. M/S. Ma Ganga Builders and Construction Pvt. Ltd., Gurgaon

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

ITA 5154/DEL/2016[2010-11]Status: DisposedITAT Delhi08 Nov 2021AY 2010-11

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2010-11]

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Amitabh Kumar Sinha, CIT DR
Section 132Section 153C

…see vehemently stated that assessment u/s 153C of the Act could be made only in respect of the issue in respect of which incriminating material was found. Strong reliance was placed on the decision of the Hon'ble Delhi High Court in the case of Kabul Chawla 380 ITR 573 and Meeta Gutgutia 395 ITR 526. It is the say of the ld. counsel for the assessee that the impugned addition was not based on the basis of any material, much less incriminating material found as a result of search which is evident from the plain reading of the assessment order. 16. Referring to the Document SCO-3 referred to by the ld. DR, the…

Jasmin K Ajmera, Mumbai vs. DCIT CC 2(2), Mumbai

The appeal stand allowed

ITA 983/MUM/2020[2011-12]Status: DisposedITAT Mumbai02 Nov 2021AY 2011-12

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) 1. आयकरअपील सं./ I.T.A. No. 983/Mum/2020 (धििाारण वर्ा / Assessment Year: 2011-12) Jasmin K. Ajmera Dcit-2(2), 4Th Floor, Ajmera House R. No. 806, 8Th Floor बिाम/ Pathakwadi, L. T. Marg, Old Cgo Building, Vs. Mumbai-400 002 M.K.Road, Mumbai-400 020 स्थायीलेखासं./ जीआइआरसं./ Pan/Gir No. Aabpa-7827-Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & 2. आयकरअपील सं./ I.T.A. No.1140/Mum/2020 (धििाारण वर्ा / Assessment Year: 2011-12) Shri Ashish K. Ajmera Dcit-2(2), Ajmera House, 4Th Floor R. No. 806, 8Th Floor बिाम Pathakwadi, L.T.Marg Old Cgo Building, / Vs. Mumbai – 400 002 M.K.Road, Mumbai-400 020 स्थायीलेखासं./ जीआइआरसं./ Pan/Gir No. Aabpa-9075-G (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & 3. आयकरअपील सं./ I.T.A. No.1113/Mum/2020 (धििाारण वर्ा / Assessment Year: 2011-12) Minal M. Ajmera Dcit-2(2), 4Th Floor, Ajmera House, R. No. 806, 8Th Floor बिाम/ Vs. Pathakwadi, L. T. Marg, Old Cgo Building, Mumbai-400 002 M.K.Road, Mumbai-400020 स्थायीलेखासं./ जीआइआरसं./ Pan/Gir No. Adepa-9661-N (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & 4. आयकरअपील सं./ I.T.A. No. 539/Mum/2020 (धििाारण वर्ा / Assessment Year: 2011-12) Avani J. Ajmera Dcit-2(2), 4Th Floor, Ajmera House, R. No. 806, 8Th Floor बिाम/ Vs. Pathakwadi, L. T. Marg, Old Cgo Building, Mumbai-400 002 M.K.Road, Mumbai-400020 स्थायीलेखासं./ जीआइआरसं./ Pan/Gir No. Addpa-9331-J (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153A

…been brought to the notice of the Division Bench deciding the Continental Warehousing Corpn. and All Cargo Global Logistics (supra), there would not have been any difference. Similar view has been expressed by Hon’ble Delhi High Court in CIT Vs. Kabul Chawla (380 ITR 573). 8. The Ld. CIT-DR has placed on record material seized from the assessee during search proceedings. The copies of the Panchnamas (page 1 to 6 of assessee’s paper-book) have also been placed on record. Upon combined reading of all these documents, it could be gathered that none of the documents show that the share transactions carried out by the…

Smt. Harbhajan Kaur, Ludhiana vs. DCIT-CC-1, Ludhiana

In the result, all the four appeals filed by the assessee Smt

ITA 76/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh25 Oct 2021AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. C. Chandrakanta
Section 132Section 153C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य एवं "ी आर.एल. नेगी, "या#यक सद%य BEFORE: SHRI N.K. SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA NO. 70 & 71/Chd/2021 "नधा"रण वष" / Assessment Year : 2014-15 & 2015-2016 Smt. Jatinder Kaur बनाम The DCIT Kothi No. 2. Opp CC-1 Gurunanak Public School, Aayakar Bhawan Opp. BVM Sarabha Nagar, Ludhiana- School, 141001, Punjab Kitchlu Nagar, Ludhiana- 141001, Punjab "थायी लेखा सं./PAN NO: AIAPK8721G अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 75 & 7…

Smt. Harbhajan Kaur, Ludhiana vs. DCIT-CC-1, Ludhiana

In the result, all the four appeals filed by the assessee Smt

ITA 75/CHANDI/2021[2014-15]Status: DisposedITAT Chandigarh25 Oct 2021AY 2014-15
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. C. Chandrakanta
Section 132Section 153C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य एवं "ी आर.एल. नेगी, "या#यक सद%य BEFORE: SHRI N.K. SAINI, VP & SHRI R.L. NEGI, JM आयकर अपील सं./ ITA NO. 70 & 71/Chd/2021 "नधा"रण वष" / Assessment Year : 2014-15 & 2015-2016 Smt. Jatinder Kaur बनाम The DCIT Kothi No. 2. Opp CC-1 Gurunanak Public School, Aayakar Bhawan Opp. BVM Sarabha Nagar, Ludhiana- School, 141001, Punjab Kitchlu Nagar, Ludhiana- 141001, Punjab "थायी लेखा सं./PAN NO: AIAPK8721G अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 75 & 7…

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