No. 523 of 2013 1. CIT v. Kabul Chawla (2016) 380 ITR 573 (Del.); 2. Smt. Smrutisudha v. Union of India

395 ITR 296High Court#14139 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 132 Section 132A Section 143(2)Section 143(3)Section 147 Section 153A Section 2(22)(e)Section 263

Judgments citing No. 523 of 2013 1. CIT v. Kabul Chawla (2016) 380 ITR 573 (Del.); 2. Smt. Smrutisudha v. Union of India

DCIT CC-8(2), Mumbai vs. Rakesh S Kathotia, Mumbai

In the result appeal filed by the revenue stands dismissed

ITA 4295/MUM/2025[2017-18]Status: DisposedITAT Mumbai13 Oct 2025AY 2017-18

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 132Section 153ASection 2(22)(e)Section 250

…decisions: 1. CIT-II, Thane vs. Continental Warehousing Corporation (Nhava Sheva) Ltd - Income-tax Appeal No. 523 of 2013 1. CIT v. Kabul Chawla (2016) 380 ITR 573 (Del.); 2. Smt. Smrutisudha vs. Union of India and others (Orissa); 3. PCIT vs. Meeta Gutgutia 395 ITR 296; DE 4. PCIT vs. Soumya Constructions 387 ITR 629 (Guj); 5. CIT vs. Deepak Agarwal 251 Taxmann pg. 22 (Bom); 6. PCIT vs. Lata Jain 384 ITR 543 (Delhi); 7. Omprakash Gupta vs. ACIT (Central) Nos. 277 to 281 / Ind/2017 II Bhopal - ITAT Indore, Branch IT(SS)A 8. Principal Commissioner of Income Tax Central III v/s. Abhisar Buildwell Pvt. Ltd.(supra)…

DCIT, Central Circle, Ajmer vs. M/S Silvertoss Commodities Pvt. Ltd., Kolkata

The appeals of the revenue stand dismissed and the cross objections of the assessee are partly allowed

ITA 86/JPR/2022[2012-13]Status: DisposedITAT Jaipur30 Jun 2022AY 2012-13

…uring search proceedings, in the absence of any other material, would itself constitute incriminating material. However, it is observed that subsequent to the decision in the case of Dayawanti Gupta, the Hon'ble Delhi High Court in the case of Meeta Gutgutia, 395 ITR 296 (Delhi) had an occasion to deal with the above decision of Dayawanti Gupta. The Hon'ble Delhi High Court after considering the entire gamut of the facts of the case held that the decision of the Court in the case of Dayawanti Gupta (Supra) proceeded on the peculiar facts of the and the said decision in no way dilutes the dictum laid down in the c…

M/S Swadesh Devlopers and Builders, Bhopal vs. Assistant Commissioner of Income Tax (Central)-2, Bhopal

ITA 705/IND/2017[2014-15]Status: DisposedITAT Indore10 Aug 2021AY 2014-15

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

Section 132Section 143(2)Section 153ASection 44ASection 80I

…mentary evidences in support of the correctness of claim u/s 80IB(10) of the Act stood filed. In this connection Ld. counsel for the assessee drew our attention to the following decisions: a. CIT vs. Kabul Chawla 281 CTR 85 (Delhi) b. PCIT vs. Meeta Gutgutia 395 ITR 296 (Delhi) c. PCIT vs. Soumya Construction 387 ITR 529 (Guj.) d. CIT vs. Deepak Agrawal 251 Taxmann Pg.22 (Bom.) e. PCIT vs. Lata Jain 384 ITR 543 (Del.) f. Sainath Colonizer vs. ACIT (ITANo.289 to 291/Ind/2017 dated 28.02.2019. 9. Further Ld. counsel for the assessee submitted that the Hon’ble Indore Tribunal in the case of Shri Omprakash Gupta vs…

M.S, Ultimate Builders, Bhopal vs. The ACIT-2, Bhopal

In the result appeal of the assessee stands allowed

ITA 134/IND/2019[2014-15]Status: DisposedITAT Indore09 Aug 2019AY 2014-15

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2014-15 M/S. Ultimate Builders, Acit, Central-Ii, G-1, Kamdhenu Tower, E- Vs. Bhopal 2/22, Arera Colony, Bhopal (Appellant) (Respondent ) Pan No.Aacfu8239M

Section 132Section 132(4)Section 143(2)Section 143(3)Section 153ASection 17

…ii) The Madras High Court in the case of M.Narayanan & Bros V ACIT reported at (2011), 243 CTR 588. (iv) In the case of Kailashben Mangarlal Chokshi vs. CIT - (2008) 14 DTR 257 (Guj.). (v) CIT vs. Kabul Chawla 281 CTR 85 (Delhi) (vi) PCIT vs. Meeta Gutgutia 395 ITR 296 (Delhi) (vii) PCIT vs. Soumya Construction 387 ITR 529 (Guj.) (viii) CIT vs. Deepak Agrawal 251 Taxmann Pg.22 (Bom.) (ix) PCIT vs. Lata Jain 384 ITR 543 (Del.) (x) The Hon’ble Indore Tribunal in the case of Shri Omprakash Dhanwani vs. ACIT in IT(SS) No.237 (xi) Similar view was taken in the case of Anant Steel reported in 28 ITJ 47 and in the cas…

Alamail Raju, Bhopal vs. ACIT Central-2, Bhopal

In the result, appeals of the assessee for A

ITA 831/IND/2017[2014-15]Status: DisposedITAT Indore29 Apr 2019AY 2014-15

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 139(1)Section 153A

…o incriminating material has been found to show that the assessee had earned any income other than disclosed in the return. In this connection, attention is drawn to the following decisions: a.CIT vs. Kabul Chawla 281 CTR 85 (Delhi) b.PC IT vs. Meeta Gutgutia 395 ITR 296 (Delhi) c.PCIT vs. Soumya Construction 387 ITR 529 (Guj.) d.CIT vs. Deepak Agrawal 251 Taxmann Pg.22 (Bom.) e.PCIT vs. Lata Jain 384 ITR 543 (Del.) Very recently the Hon'ble lndore Tribunal in the case of Shri Omprakash Gupta vs. ACIT in IT(SS) 277 to 2811lND/2017 for A.Y. 2008-09 to 2012-13 has allowed the assessee's appeal and deleted the addit…

Smt. Alamail Raju, Bhopal vs. The ACIT (Central) II, Bhopal

In the result, appeals of the assessee for A

ITA 320/IND/2017[2010-11]Status: DisposedITAT Indore29 Apr 2019AY 2010-11

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 139(1)Section 153A

The ACIT (Central)-1, Indore vs. M/S. M.C.S. Trading Com. Pvt. Ltd., Indore

In the result the appeals of the revenue for Assessment Year

ITA 353/IND/2017[2012-13]Status: DisposedITAT Indore09 Apr 2019AY 2012-13

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 143(3)Section 153A

….No.38/Ind/2016 & ITANo.353/Ind/2017 under: 14. From the above decision, it is very clear that in respect of concluded assessments additions cannot be made without incriminating material. 15.The Hon’ble Delhi High Court in the case of PCIT Vs. Meeta Gutgutia 395 ITR 296 (Delhi) has held that it was only if during the course of the search u/s 132 of the Act incriminating material justifying the reopening of MCS Trading Company Pvt Ltd IT(SS) No.141,C.O.No.38/Ind/2016 & ITANo.353/Ind/2017 the assessment years for 6 previous years was found that invocation of section 153A of the Act qua each of the assessment year…