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

325 ITR 526Reported decision2017#5505 most cited

What is CIT v. Kabul Chawla (supra) and PCIT vs. Meeta Gutgutia authority for?

Where no incriminating material or evidence is found during a search and seizure action, and the assessment for the relevant year has already been completed and is unabated, no addition can be made.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2022.

Also referred to as

PCIT vs. Meeta Gutgutia · CIT vs. Kabul Chawla · search and seizure · incriminating material · unabated assessment · completed assessment · addition

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

ACIT, New Delhi vs. M/S Jakson Ltd., Noida

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

ITA 6066/DEL/2016[2012-13]Status: DisposedITAT Delhi23 Jan 2020AY 2012-13

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

For Appellant: Shri J.K. Mishra, CIT-DRFor Respondent: Shri Ved Jain & Ms. Umang Uppal
Section 132Section 133(6)Section 139(1)Section 142(1)Section 153A

…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,…