(3) CIT v. Khusha J Chand Nirmal Kumar

263 ITR 77High Court2003#10434 most cited

What is (3) CIT v. Khusha J Chand Nirmal Kumar authority for?

No additions can be made solely on the basis of third-party statements or departmental valuation reports without corroborating independent evidence and without affording an opportunity for cross-examination. Additions cannot be made in income merely on the basis of a report obtained from a Departmental Valuation Officer if no evidence was found during the search.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2008 to 2026.

Also referred to as

CIT v. Khusha J Chand Nirmal Kumar · 263 ITR 77 · third party statement · corroboration · independent evidence · natural justice · cross examination · departmental valuation officer · section 158BC · block assessment

Sections most often in play

Section 115BBE(1)Section 132Section 133(6)Section 143(3)Section 153ASection 153CSection 69

Issues it is cited on

section 44afsection 131(1)(d)section 55asection 142(2)section 38section 142asection 131(1)section 55circle ratesection 158bcsection 269section 69b

Judgments citing (3) CIT v. Khusha J Chand Nirmal Kumar

Kavita Gupta, East Delhi vs. Deputy Commissioner of Income Tax, Circle-31, Jhandewalan Extension

In the result, the appeal of the assessee is allowed

ITA 1643/DEL/2025[2020-2021]Status: DisposedITAT Delhi06 Feb 2026AY 2020-2021

Bench: Shri Mahavir Singh & Shri Krinwant Sahay[Assessment Year: 2020-21]

Section 115BSection 153CSection 69

…1 [SC] it was held that the denial of cross examination amounts to violation of principal natural justices and statement of third parties cannot be relied without granting opportunity to cross examine. In the case of CIT Vs. Khushlal Chand Nirmal Kumar (2003] 263 ITR 77 (MP) it was held that no addition can be made solely on the basis of third party statement unless it is corroborated by independent evidence. In the case of CIT Vs. Sunita Dhadda (2018) 404 ITR 288 SC, B it was held that the addition made U/s.69 of the act based on oral statement without corroboration was held to be invalid. In the case of Kishan…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 193/RPR/2019[2017-18]Status: DisposedITAT Raipur27 Mar 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…right in not accepting the valuation of house property submitted by the assessee." 9. In view of the findings recorded above and the law enunciated in the decisions referred to supra, this appeal deserves to be allowed. (3) CIT Vs. Khusha J Chand Nirmal Kumar 263 ITR 77(M.P.)- Section 158BC of the Income-tax Act, 1961 - Block assessment in search cases - Procedure for - Block period 1-4-1986 to 31-3- 1996 - Whether no additions could be made in income of assessee merely on basis of report obtained from Departmental Valuation Officer, whose evidence was not found during course of search - Held, yes - Whether, in i…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 192/RPR/2019[2016-17]Status: DisposedITAT Raipur27 Mar 2023AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…right in not accepting the valuation of house property submitted by the assessee." 9. In view of the findings recorded above and the law enunciated in the decisions referred to supra, this appeal deserves to be allowed. (3) CIT Vs. Khusha J Chand Nirmal Kumar 263 ITR 77(M.P.)- Section 158BC of the Income-tax Act, 1961 - Block assessment in search cases - Procedure for - Block period 1-4-1986 to 31-3- 1996 - Whether no additions could be made in income of assessee merely on basis of report obtained from Departmental Valuation Officer, whose evidence was not found during course of search - Held, yes - Whether, in i…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 191/RPR/2019[2015-16]Status: DisposedITAT Raipur27 Mar 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…right in not accepting the valuation of house property submitted by the assessee." 9. In view of the findings recorded above and the law enunciated in the decisions referred to supra, this appeal deserves to be allowed. (3) CIT Vs. Khusha J Chand Nirmal Kumar 263 ITR 77(M.P.)- Section 158BC of the Income-tax Act, 1961 - Block assessment in search cases - Procedure for - Block period 1-4-1986 to 31-3- 1996 - Whether no additions could be made in income of assessee merely on basis of report obtained from Departmental Valuation Officer, whose evidence was not found during course of search - Held, yes - Whether, in i…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 190/RPR/2019[2014-15]Status: DisposedITAT Raipur27 Mar 2023AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…right in not accepting the valuation of house property submitted by the assessee." 9. In view of the findings recorded above and the law enunciated in the decisions referred to supra, this appeal deserves to be allowed. (3) CIT Vs. Khusha J Chand Nirmal Kumar 263 ITR 77(M.P.)- Section 158BC of the Income-tax Act, 1961 - Block assessment in search cases - Procedure for - Block period 1-4-1986 to 31-3- 1996 - Whether no additions could be made in income of assessee merely on basis of report obtained from Departmental Valuation Officer, whose evidence was not found during course of search - Held, yes - Whether, in i…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 189/RPR/2019[2013-14]Status: DisposedITAT Raipur27 Mar 2023AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…right in not accepting the valuation of house property submitted by the assessee." 9. In view of the findings recorded above and the law enunciated in the decisions referred to supra, this appeal deserves to be allowed. (3) CIT Vs. Khusha J Chand Nirmal Kumar 263 ITR 77(M.P.)- Section 158BC of the Income-tax Act, 1961 - Block assessment in search cases - Procedure for - Block period 1-4-1986 to 31-3- 1996 - Whether no additions could be made in income of assessee merely on basis of report obtained from Departmental Valuation Officer, whose evidence was not found during course of search - Held, yes - Whether, in i…

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 188/RPR/2019[2012-13]Status: DisposedITAT Raipur27 Mar 2023AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

…right in not accepting the valuation of house property submitted by the assessee." 9. In view of the findings recorded above and the law enunciated in the decisions referred to supra, this appeal deserves to be allowed. (3) CIT Vs. Khusha J Chand Nirmal Kumar 263 ITR 77(M.P.)- Section 158BC of the Income-tax Act, 1961 - Block assessment in search cases - Procedure for - Block period 1-4-1986 to 31-3- 1996 - Whether no additions could be made in income of assessee merely on basis of report obtained from Departmental Valuation Officer, whose evidence was not found during course of search - Held, yes - Whether, in i…

Commnr. of Income Tax, Chennai vs. M/S. S. Ajit Kumar Thr. Its Managing Director

In the result, all the appeals succeed and are allowed

C.A. No.-010164-010164 - 2010Supreme Court02 May 2018

Bench: HON'BLE MR. JUSTICE R.K. AGRAWAL

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 10164 of 2010 Commissioner of Income Tax, Chennai ….Appellant(s) Versus S. Ajit Kumar …. Respondent(s) WITH CIVIL APEAL NO. 10917 OF 2013 CIVIL APPEAL NO. 4449 OF 2015 CIVIL APEAL NO. 5255 OF 2015 CIVIL APPEAL NO. 10165 OF 2010 J U D G M E N T R.K. Agrawal, J. 1) This appeal has been filed against the impugned judgment and order dated 22.11.2006 passed by the High Court of Judicature at Madras in Tax Case (Appeal) No. 2620 of 2006 whereby the Division Bench dismissed the appeal filed b…

The Commissioner of Income Tax - I vs. M/s. Bhooratnam Construction Co. (P) Ltd

ITTA/222/2012HC Telangana23 Nov 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

C.I.T vs. Shri Ram Gopal Agarwal

ITA - 341 / 2008HC Delhi25 Apr 2008

…made in the Sainik Farms property by the Assessee. . ITR 341/2008 Page 1 of 3 It has been noted by the Tribunal, by relying upon a judgment of the Madhya Pradesh High Court in Commissioner of Income Tax v. Khushlal Chand Nirmal Kumar, [2003] 263 ITR 77 that for the purposes of Chapter XIV-B of the Income Tax Act, 1961 evidence must be found during search, which would lead to a conclusion that the Assessee had some undisclosed income. The Madhya Pradesh High Court also referred to a Circular issued by the Central Board of Direct Taxes being Circular No.8 of 202 dated 27th August, 2002…

(3) CIT v. Khusha J Chand Nirmal Kumar (263 ITR 77) — Cited in 10 Judgments | BharatTax