Commissioner Of Income Tax (Central) ... vs Kabul Chawla on 29 March, 2016
Bench: Kurian Joseph , Rohinton Fali Nariman
ITEM NO.18 COURT NO.11 SECTION ... Delhi at New Delhi)
COMMISSIONER OF INCOME TAX Petitioner(s)
VERSUS
KABUL CHAWLA Respondent(s)
(with appln. (s) for c/delay in filing
Commissioner Of Income Tax ... vs Kabul Chawla on 28 August, 2015
Author: S. Muralidhar
Bench: S. Muralidhar , Vibhu Bakhru
$~
* IN THE HIGH COURT OF DELHI ... Suruchi Aggarwal, Senior Standing
counsel with Ms. Lakshmi Gurung, Advocate.
versus
KABUL CHAWLA ..... Respondent
Through: Mr. C.S. Aggarwal, Senior Advocate
with Mr. Manish Sharma
this Court in Commissioner of Income Tax
(Central-III) v. Kabul Chawla (2016) 380 ITR 573 (Del) (hereafter Kabul
Chawla) as regards the assumption ... quashed. The ITAT, following the decisions of this Court in Kabul
Chawla (supra) and Pr. CIT v. Lata Jain [2016] 384 ITR 543 (Del),
accepted
Delhi High Court in the case of CIT vs. Kabul Chawla , 281 CTR 45
28
ITA Nos. 293(7)/JP/2017
Shri Rajendra Kumar Jain ... decisions were discussed threadbare in the decision of this
Court in Kabul Chawla (supra). As far as Anil Kumar Bhatia (supra) was
concerned, the Court
same is beyond the ambit of the ratio
of Kabul Chawla 61 taxman.com 412 (Delhi).
3. The Ld. CIT(A) has erred ... relying on Kabul
Chawla 61 taxman.com 412 (Delhi) and in holding
that completed assessment could not be interfered by
the AO without incriminating material
Delhi High Court in the case of Kabul
Chawla (supra). However, ld. CIT (A) rejected the assessee's
ground in this score, after holding ... Courts relied upon by the appellant including that of
Kabul Chawla and others. So far as decision of ITAT relied upon by
the appellant
were
completed). Thus effectively, what was said in the case of Kabul Chawla was that making any
addition in the returned income or income earlier ... unplaced material before the AO.
Some related Judgments
a) CIT vs. Kabul Chawla (Delhi High Court) : Completed assessments can be interfered
with
meaning of this
provision.
(ii) ......
• Commissioner of Income Tax vs. Kabul Chawla on 28.08.2015 380 ITR
573 (Del)
The legal position that emerges ... Delhi High Court in the
case of CIT(A) vs. Kabul Chawla reported in 380 ITR 573.
The aggrieved Revenue appealed before
Delhi High Court in the case of CIT vs. Kabul Chawla reported ... case of Kabul Chawla (supra). The relevant observation of the CIT(A) at para
6.4 read as under:-
"6.4 I have carefully considered assessment
Delhi High Court in the case of CIT Vs. Kabul
Chawla 380 ITR 573 is pending before the Hon'ble Supreme Court.
7. Before ... decision of Hon'ble Delhi High Court in case of Kabul Chawla, 380
ITR 573 (Delhi) and submitted that Hon'ble High Court
