Commissioner of Income-tax v. H.C. Chandna (P.) Ltd.

299 ITR 41High Court2008#8384 most cited

What is Commissioner of Income-tax v. H.C. Chandna (P.) Ltd. authority for?

Estimation of undisclosed sales in the absence of corroborative material found during search is not permitted. Ad-hoc additions are not permissible in law.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2018 to 2018.

Also referred to as

Commissioner of Income-tax v. H.C. Chandna (P.) Ltd. · undisclosed sales · estimation of income · corroborative material · search proceedings · ad-hoc addition · assessment · income tax

Judgments citing Commissioner of Income-tax v. H.C. Chandna (P.) Ltd.

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1470/DEL/2018[2015-16]Status: DisposedITAT Delhi06 Sept 2018AY 2015-16

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…f income on account of undisclosed sales in the absence of corroborative material found during the course of search is not permitted. Reliance is placed on following (Copy of the same is enclosed) a) Commissioner of Income-tax v. H.C. Chandna (P.) Ltd. [2008] 299 ITR 429 (Delhi); b) Commissioner of Income-tax v. Dr. M.K.E. Memon [2001] 248 ITR 310 (Bombay); c) Commissioner of Income-tax v. Lachman Das Bhatia [2012] 26 taxmann.com 167 (Delhi); d) Commissioner of Income-tax v. Pradeep Goel [2008] 174 TAXMAN 421 (DELHI); e) Deputy Commissioner of Income-tax v. Royal Marwar Tobacco Product (P.) Ltd. [2009] 120 TTJ 38…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1469/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Sept 2018AY 2014-15

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…that estimation of undisclosed sales in the absence of corroborative material found during re-course of search is not permitted. Reliance is placed on the following (Copy of the same is enclosed) a. Commissioner of Income-tax v. H.C. Chandna (P.) Ltd. [2008] 299 ITR 41? (Delhi); b. Commissioner of Income-tax v. Dr. M.K.E. Memon [2001] 248 ITR 31C (Bombay); c. Commissioner of Income-tax v. Lachman Das Bhatia [2012] 26 taxmann.com 167 (Delhi); d. Commissioner of Income-tax v. Pradeep Goel [2008] 174 TAXMAN 421 (DELHI); e. Deputy Commissioner of Income-tax v. Royal Marwar Tobacco Product (P.) Ltd. [2009] 120 TTJ 38…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1467/DEL/2018[2012-13]Status: DisposedITAT Delhi06 Sept 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…f income on account of undisclosed sales in the absence of corroborative material found during the course of search is not permitted. Reliance is placed on following (Copy of the same is enclosed) a) Commissioner of Income-tax v. H.C. Chandna (P.) Ltd. [2008] 299 ITR 429 (Delhi); b) Commissioner of Income-tax v. Dr. M.K.E. Memon [2001] 248 ITR 310 (Bombay); c) Commissioner of Income-tax v. Lachman Das Bhatia [2012] 26 taxmann.com 167 (Delhi); d) Commissioner of Income-tax v. Pradeep Goel [2008] 174 TAXMAN 421 (DELHI); e) Deputy Commissioner of Income-tax v. Royal Marwar Tobacco Product (P.) Ltd. [2009] 120 TTJ 38…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1466/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Sept 2018AY 2011-12

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…that estimation of undisclosed sales in the absence of corroborative material found during re-course of search is not permitted. Reliance is placed on the following (Copy of the same is enclosed) a. Commissioner of Income-tax v. H.C. Chandna (P.) Ltd. [2008] 299 ITR 41? (Delhi); b. Commissioner of Income-tax v. Dr. M.K.E. Memon [2001] 248 ITR 31C (Bombay); c. Commissioner of Income-tax v. Lachman Das Bhatia [2012] 26 taxmann.com 167 (Delhi); d. Commissioner of Income-tax v. Pradeep Goel [2008] 174 TAXMAN 421 (DELHI); e. Deputy Commissioner of Income-tax v. Royal Marwar Tobacco Product (P.) Ltd. [2009] 120 TTJ 38…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1465/DEL/2018[2010-11]Status: DisposedITAT Delhi06 Sept 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…f income on account of undisclosed sales in the absence of corroborative material found during the course of search is not permitted. Reliance is placed on following (Copy of the same is enclosed) a) Commissioner of Income-tax v. H.C. Chandna (P.) Ltd. [2008] 299 ITR 429 (Delhi); b) Commissioner of Income-tax v. Dr. M.K.E. Memon [2001] 248 ITR 310 (Bombay); c) Commissioner of Income-tax v. Lachman Das Bhatia [2012] 26 taxmann.com 167 (Delhi); d) Commissioner of Income-tax v. Pradeep Goel [2008] 174 TAXMAN 421 (DELHI); e) Deputy Commissioner of Income-tax v. Royal Marwar Tobacco Product (P.) Ltd. [2009] 120 TTJ 38…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1464/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Sept 2018AY 2009-10

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…that estimation of undisclosed sales in the absence of corroborative material found during re-course of search is not permitted. Reliance is placed on the following (Copy of the same is enclosed) a. Commissioner of Income-tax v. H.C. Chandna (P.) Ltd. [2008] 299 ITR 41? (Delhi); b. Commissioner of Income-tax v. Dr. M.K.E. Memon [2001] 248 ITR 31C (Bombay); c. Commissioner of Income-tax v. Lachman Das Bhatia [2012] 26 taxmann.com 167 (Delhi); d. Commissioner of Income-tax v. Pradeep Goel [2008] 174 TAXMAN 421 (DELHI); e. Deputy Commissioner of Income-tax v. Royal Marwar Tobacco Product (P.) Ltd. [2009] 120 TTJ 38…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1190/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Sept 2018AY 2011-12

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…f income on account of undisclosed sales in the absence of corroborative material found during the course of search is not permitted. Reliance is placed on following (Copy of the same is enclosed) a) Commissioner of Income-tax v. H.C. Chandna (P.) Ltd. [2008] 299 ITR 429 (Delhi); b) Commissioner of Income-tax v. Dr. M.K.E. Memon [2001] 248 ITR 310 (Bombay); c) Commissioner of Income-tax v. Lachman Das Bhatia [2012] 26 taxmann.com 167 (Delhi); d) Commissioner of Income-tax v. Pradeep Goel [2008] 174 TAXMAN 421 (DELHI); e) Deputy Commissioner of Income-tax v. Royal Marwar Tobacco Product (P.) Ltd. [2009] 120 TTJ 38…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1189/DEL/2018[2010-11]Status: DisposedITAT Delhi06 Sept 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…f income on account of undisclosed sales in the absence of corroborative material found during the course of search is not permitted. Reliance is placed on following (Copy of the same is enclosed) a) Commissioner of Income-tax v. H.C. Chandna (P.) Ltd. [2008] 299 ITR 429 (Delhi); b) Commissioner of Income-tax v. Dr. M.K.E. Memon [2001] 248 ITR 310 (Bombay); c) Commissioner of Income-tax v. Lachman Das Bhatia [2012] 26 taxmann.com 167 (Delhi); d) Commissioner of Income-tax v. Pradeep Goel [2008] 174 TAXMAN 421 (DELHI); e) Deputy Commissioner of Income-tax v. Royal Marwar Tobacco Product (P.) Ltd. [2009] 120 TTJ 38…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1186/DEL/2018[2013-14]Status: DisposedITAT Delhi06 Sept 2018AY 2013-14

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…f income on account of undisclosed sales in the absence of corroborative material found during the course of search is not permitted. Reliance is placed on following (Copy of the same is enclosed) a) Commissioner of Income-tax v. H.C. Chandna (P.) Ltd. [2008] 299 ITR 429 (Delhi); b) Commissioner of Income-tax v. Dr. M.K.E. Memon [2001] 248 ITR 310 (Bombay); c) Commissioner of Income-tax v. Lachman Das Bhatia [2012] 26 taxmann.com 167 (Delhi); d) Commissioner of Income-tax v. Pradeep Goel [2008] 174 TAXMAN 421 (DELHI); e) Deputy Commissioner of Income-tax v. Royal Marwar Tobacco Product (P.) Ltd. [2009] 120 TTJ 38…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1185/DEL/2018[2012-13]Status: DisposedITAT Delhi06 Sept 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…that estimation of undisclosed sales in the absence of corroborative material found during re-course of search is not permitted. Reliance is placed on the following (Copy of the same is enclosed) a. Commissioner of Income-tax v. H.C. Chandna (P.) Ltd. [2008] 299 ITR 41? (Delhi); b. Commissioner of Income-tax v. Dr. M.K.E. Memon [2001] 248 ITR 31C (Bombay); c. Commissioner of Income-tax v. Lachman Das Bhatia [2012] 26 taxmann.com 167 (Delhi); d. Commissioner of Income-tax v. Pradeep Goel [2008] 174 TAXMAN 421 (DELHI); e. Deputy Commissioner of Income-tax v. Royal Marwar Tobacco Product (P.) Ltd. [2009] 120 TTJ 38…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1182/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Sept 2018AY 2009-10

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…that estimation of undisclosed sales in the absence of corroborative material found during re-course of search is not permitted. Reliance is placed on the following (Copy of the same is enclosed) a. Commissioner of Income-tax v. H.C. Chandna (P.) Ltd. [2008] 299 ITR 41? (Delhi); b. Commissioner of Income-tax v. Dr. M.K.E. Memon [2001] 248 ITR 31C (Bombay); c. Commissioner of Income-tax v. Lachman Das Bhatia [2012] 26 taxmann.com 167 (Delhi); d. Commissioner of Income-tax v. Pradeep Goel [2008] 174 TAXMAN 421 (DELHI); e. Deputy Commissioner of Income-tax v. Royal Marwar Tobacco Product (P.) Ltd. [2009] 120 TTJ 38…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1181/DEL/2018[2015-16]Status: DisposedITAT Delhi06 Sept 2018AY 2015-16

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…that estimation of undisclosed sales in the absence of corroborative material found during re-course of search is not permitted. Reliance is placed on the following (Copy of the same is enclosed) a. Commissioner of Income-tax v. H.C. Chandna (P.) Ltd. [2008] 299 ITR 41? (Delhi); b. Commissioner of Income-tax v. Dr. M.K.E. Memon [2001] 248 ITR 31C (Bombay); c. Commissioner of Income-tax v. Lachman Das Bhatia [2012] 26 taxmann.com 167 (Delhi); d. Commissioner of Income-tax v. Pradeep Goel [2008] 174 TAXMAN 421 (DELHI); e. Deputy Commissioner of Income-tax v. Royal Marwar Tobacco Product (P.) Ltd. [2009] 120 TTJ 38…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1180/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Sept 2018AY 2014-15

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…that estimation of undisclosed sales in the absence of corroborative material found during re-course of search is not permitted. Reliance is placed on the following (Copy of the same is enclosed) a. Commissioner of Income-tax v. H.C. Chandna (P.) Ltd. [2008] 299 ITR 41? (Delhi); b. Commissioner of Income-tax v. Dr. M.K.E. Memon [2001] 248 ITR 31C (Bombay); c. Commissioner of Income-tax v. Lachman Das Bhatia [2012] 26 taxmann.com 167 (Delhi); d. Commissioner of Income-tax v. Pradeep Goel [2008] 174 TAXMAN 421 (DELHI); e. Deputy Commissioner of Income-tax v. Royal Marwar Tobacco Product (P.) Ltd. [2009] 120 TTJ 38…

Commissioner of Income-tax v. H.C. Chandna (P.) Ltd. (299 ITR 41) — Cited in 13 Judgments | BharatTax