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Documents citing Commissione Rof Income Tax-Vii vs Chetan Das Lachman Das on 7 August, 2012

M/S. Lairy Distributors Pvt. Ltd., New ... vs Dcit, New Delhi on 27 January, 2016

22. On the same date as it rendered the above decision, this Court also pronounced its decision in CIT v. Chetan Das Lachman Das (supra). In the latter case, again, a search was undertaken in the Assessee‟s premises under Section 132 of the Act on 13th December, 2005. The decision itself notes: "in the course of the search certain documents were found which according to the Assessing Officer suggested gross under invoicing of sales and suppression of production/ yield of Hing." Consequently that was again not a case where there was no material unearthed during the search. The judgement also notes that it is on the basis of the material unearthed that the AO made additions of suppressed sale value of Hing and compound Hing. The High Court interfered with the order of the ITAT on the ground that it had failed to examine the seized material itself to find out if the findings of the CIT(A) were justified.
Income Tax Appellate Tribunal - Delhi Cites 85 - Cited by 1 - Full Document

Neeraj Singal, New Delhi vs Acit, Central Circle- 3, New Delhi on 31 October, 2018

73. It was further submitted that the statements recorded u/s 132(4) of the Act do not by themselves constitute incriminating material for the purpose of Section 153A of the Act and cannot be used as evidences unless they have live nexus with incriminating material found in the course of search in the case of the assessee and that the adverse statements of third parties recorded behind the back of the assessee cannot be used against the assessee unless an opportunity of cross-examination of such parties has been allowed to the assessee. It was also submitted that in case no notice u/s 143(2) of the Act is issued by the AO and the time period for issuing such notice has expired on or before the search then the assessment completed u/s 143(1) of the Act for such year shall not abated and no addition in respect of any issue could be made u/s 153A of the Act in respect of such unabated years unless incriminating material relevant to that issue to such assessment year is found in the course of search. It was stated that the AO exceeded the jurisdiction conferred u/s 153A of the Act in making the impugned additions on account of alleged bogus Long Term Capital Gain, alleged unaccounted commission income in respect of unabated years de-hors any incriminating material qua each of such assessment years being found in the course of search in the cases of the assessee. It was submitted that the decision relied by the ld. CIT(A) in the case of CIT Vs Chetan Das Lachman Das (2012) 25 Taxmann.com 227 was distinguished by the Hon'ble 106 ITA Nos. 1412 to 1414/Del/2018 ITA Nos. 1476 to 1478/Del/2018 ITA Nos.
Income Tax Appellate Tribunal - Delhi Cites 133 - Cited by 12 - Full Document

Shri Jitendra Virwani, Bangalore vs Deputy Commissioner Of Income Tax, ... on 30 July, 2021

"This, however, does not mean that the assessment under Section 153A can be arbitrary or made without any relevance or nexus with the seized material". However, the immediately next line in CIT v. Chetan Das Lachman Das (supra)reads: "Obviously an assessment has to be made under this Section only on the basis of seized material....".
Income Tax Appellate Tribunal - Bangalore Cites 61 - Cited by 0 - Full Document

Acit, Cc-I, `Lucknow vs Shri Gaurav Agarwal, Lucknow on 20 October, 2021

"31. What distinguishes the decisions both in CIT v. Chetan Das Lachman Das (supra), and Filatex India Ltd. v. CIT-IV (supra) in their application to the present case is that in both the said cases there was some material unearthed during the search, whereas in the present case there admittedly was none. Secondly, it is plain from a careful reading of the said two . decisions that they do not hold that additions can be validly made to income forming the subject matter of completed assessments prior to the search even if no incriminating material whatsoever was unearthed during the search.
Income Tax Appellate Tribunal - Lucknow Cites 45 - Cited by 0 - Full Document

Hotel Maharaja, Bargarh vs Dcit (Central), Sambalpur on 20 February, 2020

"31. What distinguishes the decisions both in CIT v. Chetan Das Lachman Das (supra), and Filatex India Ltd. v. CIT-IV (supra) in their application to the present case is that in both the said cases there was 12 IT(SS)A Nos.26-31/CTK/2018 & ITA No.95/CTK/2018 some material Unearthed during the search, whereas in the present case there admittedly was none. Secondly, it is plain from a careful reading of the said two decisions that they do not hold that additions can be validly made to income forming the subject matter of completed assessments prior to the search even if no incriminating material whatsoever was unearthed during the search.
Income Tax Appellate Tribunal - Cuttack Cites 59 - Cited by 0 - Full Document

Springbok Properties P Ltd, Indore vs Acit,Central Circle-1, Indore on 17 May, 2023

"31. What distinguishes the decisions both in CIT v. Chetan Das Lachman Das (supra), and Filatex India Ltd. v. CIT-IV (supra) in their application to the present case is that in both the said cases there was some material unearthed during the search, whereas in the present case there admittedly was none. Secondly, it is plain from a careful reading of the said two . decisions that they do not hold that additions can be validly made to income forming the subject matter of completed assessments prior to the search even if no incriminating material whatsoever was unearthed during the search.
Income Tax Appellate Tribunal - Indore Cites 62 - Cited by 3 - Full Document

Golf Technologies Pvt. Ltd., New Delhi vs Acit, New Delhi on 27 August, 2020

"31. What distinguishes the decisions both in CIT v. Chetan Das Lachman Das (supra), and Filatex India Ltd. v. CIT-IV (supra) in their application to the present case is that in both the said cases there was some material unearthed during the search, whereas in the present case there admittedly was none. Secondly, it is plain from a careful reading of the said two decisions that they do not hold that additions can be validly made to income forming the subject matter of completed assessments prior to the search even if no incriminating material whatsoever was unearthed during the search.
Income Tax Appellate Tribunal - Delhi Cites 14 - Cited by 1 - Full Document
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