CIT v. Kabul Chawla (supra) and PCIT vs. Meeta Gutgutia

KRISHNA GOPAL SARAF,NEW DELHI vs. ACIT, CC- 28, NEW DELHI

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

Bench: Shri C.M. Garg & Shri Pradip Kumar Kediaassessment Year: 2012-13 Krishna Gopal Saraf, Vs. Acit, 2Nd Floor, P-5, Private Colony, Cc-28, Srinivaspuri, New Delhi. New Delhi. Pan: Adjps1407P (Appellant) (Respondent) Assessee By : Shri Parth Davar, Advocate Revenue By : Ms Ranu Mukherjee, Cit-Dr Date Of Hearing : 22.06.2022 Date Of Pronouncement : 28.07.2022 Order Per C.M. Garg, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 22.04.2017 Of The Cit(A)-29, New Delhi, Relating To Assessment Year 2012-13. 2. As Agreed To By Both The Parties, First Of All, We Heard The Arguments Of Both The Sides On Ground No.2 Of The Assessee Which Reads As Under:- “2. Because There Being No Incriminating Material Found During The Course Of Search & Seizure Action That Illegally Took Place Under Section 132(1) In The Case Of The ‘Appellant’ On The Basis Of Illegal Warrant Of Authorization, Variation Between The Returned Income & Assessed Income As Made Up Of:- Credit Card Payment : Rs.2,11,580 Is Wholly Illegal & Beyond The Jurisdiction Conferred On The Acit, Under Section 153A R.W.S. 143(3) Of The Act, In The Instant Case.”

…riminating material found during the course of search and seizure action. Therefore, in view of the judgment of the Hon’ble jurisdictional High Court of Delhi in the case of CIT vs. Kabul Chawla, reported in 380 ITR573 and PCIT vs. Meeta Gutgutia, reported in 325 ITR 526, the addition made and confirmed by the CIT(A) in the case of concluded assessment cannot be held as sustainable. The ld. AR further explained that for AY 2012-13, the assessee filed his return of income u/s 139 of the Act on 16.02.2013 and the last date available for the AO for issuing notice u/s 143(2) was 31.09.2013 and no notice had been issu…

M/S FIREPRO WIRELESS & TECHNOLOGIES PVT. LTD.,,NEW DELHI vs. ACIT, NEW DELHI

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

…6/Del/2012, order dated 27th August, 2020, for A.Y. 2006-07 and 2007-08, under identical circumstances, following the decision of the Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla, reported in 380 ITR573 and PCIT vs. Meeta Gutgutia, reported in 325 ITR 526, has deleted the additions by quashing the assessment proceedings in absence of any incriminating material found during the course relating to A.Y. 2007-08. 10.1 Even otherwise, in view of the various decisions relied on by the ld. Counsel for the assessee, the entire bogus purchase cannot be added to the total income of the assessee and only the…

ACIT, CENTRAL CIRCLE-19, NEW DELHI vs. MAMTA AGARWAL, NEW DELHI

In the result, all the Departmental Appeals and Cross Objections of the Assessee and Appeal of assessee in the case of Shri Gopal Agarwal in ITA

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…gned assessment year which is an unabated assessment, i.e., where assessment stands completed, no addition can be made in view of the judgment of Hon’ble Jurisdictional High Court in the case of CIT vs. Kabul Chawla (supra) and PCIT vs. Meeta Gutgutia, (2017) 325 ITR 526. The relevant conclusion of the Ld. CIT (A) reads as under : 29 ITA.Nos.6182/Del./2018 M/s. Madhusudan Packaging LLP [Erstwhile M/s. Madhusudan Packaging (P) Ltd.,] Delhi & Others. “6.2 Now the facts of the appellant are to be examined in the light of this legal position. It is clear from the assessment order as well as submissions of the appell…

ACIT, CENTRAL CIRCLE- 19, NEW DELHI vs. SABHYATA AGARWAL, NEW DELHI

In the result, all the Departmental Appeals and Cross Objections of the Assessee and Appeal of assessee in the case of Shri Gopal Agarwal in ITA

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…gned assessment year which is an unabated assessment, i.e., where assessment stands completed, no addition can be made in view of the judgment of Hon’ble Jurisdictional High Court in the case of CIT vs. Kabul Chawla (supra) and PCIT vs. Meeta Gutgutia, (2017) 325 ITR 526. The relevant conclusion of the Ld. CIT (A) reads as under : 29 ITA.Nos.6182/Del./2018 M/s. Madhusudan Packaging LLP [Erstwhile M/s. Madhusudan Packaging (P) Ltd.,] Delhi & Others. “6.2 Now the facts of the appellant are to be examined in the light of this legal position. It is clear from the assessment order as well as submissions of the appell…

ACIT, CENTRAL CIRCLE- 19, NEW DELHI vs. MADHUSUDAN PACKAGING LLP, DELHI

In the result, all the Departmental Appeals and Cross Objections of the Assessee and Appeal of assessee in the case of Shri Gopal Agarwal in ITA

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…gned assessment year which is an unabated assessment, i.e., where assessment stands completed, no addition can be made in view of the judgment of Hon’ble Jurisdictional High Court in the case of CIT vs. Kabul Chawla (supra) and PCIT vs. Meeta Gutgutia, (2017) 325 ITR 526. The relevant conclusion of the Ld. CIT (A) reads as under : 29 ITA.Nos.6182/Del./2018 M/s. Madhusudan Packaging LLP [Erstwhile M/s. Madhusudan Packaging (P) Ltd.,] Delhi & Others. “6.2 Now the facts of the appellant are to be examined in the light of this legal position. It is clear from the assessment order as well as submissions of the appell…

ACIT, CENTRAL CIRCLE- 19, NEW DELHI vs. SUMAN AGARWAL, NEW DELHI

In the result, all the Departmental Appeals and Cross Objections of the Assessee and Appeal of assessee in the case of Shri Gopal Agarwal in ITA

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…gned assessment year which is an unabated assessment, i.e., where assessment stands completed, no addition can be made in view of the judgment of Hon’ble Jurisdictional High Court in the case of CIT vs. Kabul Chawla (supra) and PCIT vs. Meeta Gutgutia, (2017) 325 ITR 526. The relevant conclusion of the Ld. CIT (A) reads as under : 29 ITA.Nos.6182/Del./2018 M/s. Madhusudan Packaging LLP [Erstwhile M/s. Madhusudan Packaging (P) Ltd.,] Delhi & Others. “6.2 Now the facts of the appellant are to be examined in the light of this legal position. It is clear from the assessment order as well as submissions of the appell…

ACIT, CENTRAL CIRCLE- 19, NEW DELHI vs. KMS ASSOCIATES LLP (ERSTWHILE M/S. KMS ASSOCIATES PVT. LTD.), NEW DELHI

In the result, all the Departmental Appeals and Cross Objections of the Assessee and Appeal of assessee in the case of Shri Gopal Agarwal in ITA

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…gned assessment year which is an unabated assessment, i.e., where assessment stands completed, no addition can be made in view of the judgment of Hon’ble Jurisdictional High Court in the case of CIT vs. Kabul Chawla (supra) and PCIT vs. Meeta Gutgutia, (2017) 325 ITR 526. The relevant conclusion of the Ld. CIT (A) reads as under : 29 ITA.Nos.6182/Del./2018 M/s. Madhusudan Packaging LLP [Erstwhile M/s. Madhusudan Packaging (P) Ltd.,] Delhi & Others. “6.2 Now the facts of the appellant are to be examined in the light of this legal position. It is clear from the assessment order as well as submissions of the appell…

ACIT, CENTRAL CIRCLE- 19, NEW DELHI vs. KAVITA AGARWAL, NEW DELHI

In the result, all the Departmental Appeals and Cross Objections of the Assessee and Appeal of assessee in the case of Shri Gopal Agarwal in ITA

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…gned assessment year which is an unabated assessment, i.e., where assessment stands completed, no addition can be made in view of the judgment of Hon’ble Jurisdictional High Court in the case of CIT vs. Kabul Chawla (supra) and PCIT vs. Meeta Gutgutia, (2017) 325 ITR 526. The relevant conclusion of the Ld. CIT (A) reads as under : 29 ITA.Nos.6182/Del./2018 M/s. Madhusudan Packaging LLP [Erstwhile M/s. Madhusudan Packaging (P) Ltd.,] Delhi & Others. “6.2 Now the facts of the appellant are to be examined in the light of this legal position. It is clear from the assessment order as well as submissions of the appell…

ACIT, CENTRAL CIRCLE- 19, NEW DELHI vs. MURLI AGRITECH LLP (ERSTWHILE M/S. MURLI AGRITECH PVT. LTD.), DELHI

In the result, all the Departmental Appeals and Cross Objections of the Assessee and Appeal of assessee in the case of Shri Gopal Agarwal in ITA

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…gned assessment year which is an unabated assessment, i.e., where assessment stands completed, no addition can be made in view of the judgment of Hon’ble Jurisdictional High Court in the case of CIT vs. Kabul Chawla (supra) and PCIT vs. Meeta Gutgutia, (2017) 325 ITR 526. The relevant conclusion of the Ld. CIT (A) reads as under : 29 ITA.Nos.6182/Del./2018 M/s. Madhusudan Packaging LLP [Erstwhile M/s. Madhusudan Packaging (P) Ltd.,] Delhi & Others. “6.2 Now the facts of the appellant are to be examined in the light of this legal position. It is clear from the assessment order as well as submissions of the appell…

ACIT, CENTRAL CIRCLE- 19 , NEW DELHI vs. RGS PRINTERS LTD. (ERSTWHILE M/S. RGS PRINTERS PVT. LTD.), DELHI

In the result, all the Departmental Appeals and Cross Objections of the Assessee and Appeal of assessee in the case of Shri Gopal Agarwal in ITA

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…gned assessment year which is an unabated assessment, i.e., where assessment stands completed, no addition can be made in view of the judgment of Hon’ble Jurisdictional High Court in the case of CIT vs. Kabul Chawla (supra) and PCIT vs. Meeta Gutgutia, (2017) 325 ITR 526. The relevant conclusion of the Ld. CIT (A) reads as under : 29 ITA.Nos.6182/Del./2018 M/s. Madhusudan Packaging LLP [Erstwhile M/s. Madhusudan Packaging (P) Ltd.,] Delhi & Others. “6.2 Now the facts of the appellant are to be examined in the light of this legal position. It is clear from the assessment order as well as submissions of the appell…

ACIT, CENTRAL CIRCLE- 19 , NEW DELHI vs. MURLI INFRATECH LLP (ERSTWHILE M/S. MURLI INFRATECH PVT. LTD.), DELHI

In the result, all the Departmental Appeals and Cross Objections of the Assessee and Appeal of assessee in the case of Shri Gopal Agarwal in ITA

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…gned assessment year which is an unabated assessment, i.e., where assessment stands completed, no addition can be made in view of the judgment of Hon’ble Jurisdictional High Court in the case of CIT vs. Kabul Chawla (supra) and PCIT vs. Meeta Gutgutia, (2017) 325 ITR 526. The relevant conclusion of the Ld. CIT (A) reads as under : 29 ITA.Nos.6182/Del./2018 M/s. Madhusudan Packaging LLP [Erstwhile M/s. Madhusudan Packaging (P) Ltd.,] Delhi & Others. “6.2 Now the facts of the appellant are to be examined in the light of this legal position. It is clear from the assessment order as well as submissions of the appell…

ACIT, CENTRAL CIRCLE- 19, NEW DELHI vs. RAJ GOPAL AGARWAL, NEW DELHI

In the result, all the Departmental Appeals and Cross Objections of the Assessee and Appeal of assessee in the case of Shri Gopal Agarwal in ITA

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…gned assessment year which is an unabated assessment, i.e., where assessment stands completed, no addition can be made in view of the judgment of Hon’ble Jurisdictional High Court in the case of CIT vs. Kabul Chawla (supra) and PCIT vs. Meeta Gutgutia, (2017) 325 ITR 526. The relevant conclusion of the Ld. CIT (A) reads as under : 29 ITA.Nos.6182/Del./2018 M/s. Madhusudan Packaging LLP [Erstwhile M/s. Madhusudan Packaging (P) Ltd.,] Delhi & Others. “6.2 Now the facts of the appellant are to be examined in the light of this legal position. It is clear from the assessment order as well as submissions of the appell…

GOPAL AGARWAL,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

In the result, all the Departmental Appeals and Cross Objections of the Assessee and Appeal of assessee in the case of Shri Gopal Agarwal in ITA

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…gned assessment year which is an unabated assessment, i.e., where assessment stands completed, no addition can be made in view of the judgment of Hon’ble Jurisdictional High Court in the case of CIT vs. Kabul Chawla (supra) and PCIT vs. Meeta Gutgutia, (2017) 325 ITR 526. The relevant conclusion of the Ld. CIT (A) reads as under : 29 ITA.Nos.6182/Del./2018 M/s. Madhusudan Packaging LLP [Erstwhile M/s. Madhusudan Packaging (P) Ltd.,] Delhi & Others. “6.2 Now the facts of the appellant are to be examined in the light of this legal position. It is clear from the assessment order as well as submissions of the appell…

ACIT, CENTRAL CIRCLE- 19, NEW DELHI vs. SHRI GOPAL AGARWAL , NEW DELHI

In the result, all the Departmental Appeals and Cross Objections of the Assessee and Appeal of assessee in the case of Shri Gopal Agarwal in ITA

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…gned assessment year which is an unabated assessment, i.e., where assessment stands completed, no addition can be made in view of the judgment of Hon’ble Jurisdictional High Court in the case of CIT vs. Kabul Chawla (supra) and PCIT vs. Meeta Gutgutia, (2017) 325 ITR 526. The relevant conclusion of the Ld. CIT (A) reads as under : 29 ITA.Nos.6182/Del./2018 M/s. Madhusudan Packaging LLP [Erstwhile M/s. Madhusudan Packaging (P) Ltd.,] Delhi & Others. “6.2 Now the facts of the appellant are to be examined in the light of this legal position. It is clear from the assessment order as well as submissions of the appell…

ACIT, CENTRAL CIRCLE- 19, NEW DELHI vs. MRS PROJECTS LLP, DELHI

In the result, all the Departmental Appeals and Cross Objections of the Assessee and Appeal of assessee in the case of Shri Gopal Agarwal in ITA

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…gned assessment year which is an unabated assessment, i.e., where assessment stands completed, no addition can be made in view of the judgment of Hon’ble Jurisdictional High Court in the case of CIT vs. Kabul Chawla (supra) and PCIT vs. Meeta Gutgutia, (2017) 325 ITR 526. The relevant conclusion of the Ld. CIT (A) reads as under : 29 ITA.Nos.6182/Del./2018 M/s. Madhusudan Packaging LLP [Erstwhile M/s. Madhusudan Packaging (P) Ltd.,] Delhi & Others. “6.2 Now the facts of the appellant are to be examined in the light of this legal position. It is clear from the assessment order as well as submissions of the appell…

ACIT, CENTRAL CIRCLE- 19 , NEW DELHI vs. SHIV KUMAR AGARWAL, NEW DELHI

In the result, all the Departmental Appeals and Cross Objections of the Assessee and Appeal of assessee in the case of Shri Gopal Agarwal in ITA

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…gned assessment year which is an unabated assessment, i.e., where assessment stands completed, no addition can be made in view of the judgment of Hon’ble Jurisdictional High Court in the case of CIT vs. Kabul Chawla (supra) and PCIT vs. Meeta Gutgutia, (2017) 325 ITR 526. The relevant conclusion of the Ld. CIT (A) reads as under : 29 ITA.Nos.6182/Del./2018 M/s. Madhusudan Packaging LLP [Erstwhile M/s. Madhusudan Packaging (P) Ltd.,] Delhi & Others. “6.2 Now the facts of the appellant are to be examined in the light of this legal position. It is clear from the assessment order as well as submissions of the appell…

GOLF TECHNOLOGIES PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…ts found during the course of search that purchases made during the year from the parties are bogus. It is a well settled law by the Hon’ble Jurisdictional High Court in the case of CIT vs. Kabul Chawla, 380 ITR 573 (Del.), and PCIT vs. Meeta Gutgutia, (2017) 325 ITR 526, that where the 5 I.T.A. No.5565 & 5566/DEL/2012 assessment has attained finality before the date of search and which are not pending at the time of search, the addition can be made on the basis of incriminating material found during the course of search qua that assessment year. If no such incriminating material has been found then the addition…

GOLF TECHNOLOGIES PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…ts found during the course of search that purchases made during the year from the parties are bogus. It is a well settled law by the Hon’ble Jurisdictional High Court in the case of CIT vs. Kabul Chawla, 380 ITR 573 (Del.), and PCIT vs. Meeta Gutgutia, (2017) 325 ITR 526, that where the 5 I.T.A. No.5565 & 5566/DEL/2012 assessment has attained finality before the date of search and which are not pending at the time of search, the addition can be made on the basis of incriminating material found during the course of search qua that assessment year. If no such incriminating material has been found then the addition…

ACIT, NEW DELHI vs. M/S JAKSON ENGINEERS LTD., NOIDA

In the result, all the three appeals of the Revenue are dismissed

Bench: Shri Amit Shukla & Shri O.P. Kant

…is no incriminating material found during the course of search belonging to the assessee. In support, reliance was placed upon the judgment of Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla, 380 ITR 573 (Del.) and PCIT vs. Meeta Gutgutia, (2017) 325 ITR 526. Apart from the legal issue, on merits also the assessee submitted that the notices issued u/s.133(6) to M/s. New Jain Spares was responded late by the said party and the said party has filed its reply on 19.04.2016 before the Assessing Officer along with following documentary evidences like confirmation of account; income tax return, VAT return,…

ACIT, NEW DELHI vs. M/S JAKSON LTD.,, NOIDA

In the result, all the three appeals of the Revenue are dismissed

Bench: Shri Amit Shukla & Shri O.P. Kant

…is no incriminating material found during the course of search belonging to the assessee. In support, reliance was placed upon the judgment of Hon’ble Delhi High Court in the case of CIT vs. Kabul Chawla, 380 ITR 573 (Del.) and PCIT vs. Meeta Gutgutia, (2017) 325 ITR 526. Apart from the legal issue, on merits also the assessee submitted that the notices issued u/s.133(6) to M/s. New Jain Spares was responded late by the said party and the said party has filed its reply on 19.04.2016 before the Assessing Officer along with following documentary evidences like confirmation of account; income tax return, VAT return,…