DEPUTY COMMISSIONER OF INCOME TAXCENTRAL CIRCLE-2(4), CHENNAI vs. K. RETHINAM, DINDIGUL

ITA 1283/CHNY/2023Status: DisposedITAT Chennai30 April 2025AY 2017-18Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI JAGADISH (Accountant Member)45 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that additions based solely on seized material without independent corroborative evidence are not sustainable. The CIT(A)'s deletion of additions was upheld, citing previous decisions where similar appeals by the Revenue were dismissed.

What were the facts?

The Revenue appealed against the CIT(A)'s orders deleting additions made towards partner's remuneration and cash payments for property purchase. The additions were based on seized materials, but the CIT(A) found insufficient corroborative evidence and relied on retracted statements.

What were the issues?

Whether additions made based on seized material and retracted statements are valid without corroborative evidence.

Which sections of the Income-tax Act were involved?

Section 40(b),Section 132(4)

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Cases cited in this judgment(4)Show list

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आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं "ी जगदीश , लेखा सद" के सम% BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER

आयकरअपीलसं./I.T.A.Nos.1274, 1275 and 1283/Chny/2023 (िनधा"रण वष" / Assessment Years: 2015-16, 2016-17, 2017-18) Vs Shri K.Rethinam, Deputy Commissioner of Income Tax, Central Circle-2(4), # 1/1, GTN Salai, Chennai. Opp.SMBM School, Dindigul -624 001. PAN :ARWPR-3777-N (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकरअपीलसं./I.T.A.Nos.1276, 1277 and 1278/Chny/2023 (िनधा"रण वष" / Assessment Years: 2015-16, 2016-17, 2017-18) Vs Shri S.Ramachandran, Deputy Commissioner of Income Tax, Central Circle-2(4), # 3/29, New No,3/40, Chennai. Muthupattinam, S.Kulavaipettai Post, Alangudi Tk-622 001. PAN :ADFPR-3158-Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

& आयकरअपीलसं./I.T.A.Nos.1279, 1280 and 1281/Chny/2023 (िनधा"रण वष" / Assessment Years: 2015-16, 2016-17, 2017-18) Vs Shri Jagannathan Sekar Deputy Commissioner of Income Tax, Central Circle-2(4), # 25, Sambasivam Street, Chennai. T.Nagar Chennai-600 017. PAN :BCDPS-4688-G (अपीलाथ"/Appellant) (""यथ"/Respondent)

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