413 (SC); (b) Paul Mathews & Sons. v. CIT

233 ELT 157Supreme Court of India2009#17297 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2017 to 2024.

Sections most often in play

Section 115BBE Section 131 Section 133A Section 69A

Issues it is cited on

section 145 section 133 section 133a section 132(4)undisclosed income section 25 section 13 person company total income business document

Judgments citing 413 (SC); (b) Paul Mathews & Sons. v. CIT

Assistant Commissioner of Income Tax, Central Circle, Kota vs. Nisha Jain, Kota

In the result, the appeal of the Revenue is dismissed with no orders as to cost

ITA 378/JPR/2024[2017-18]Status: DisposedITAT Jaipur05 Aug 2024AY 2017-18

For Appellant: Shri Mahendra Gargieya AdvFor Respondent: Shri A.S. Nehra, Addl. CIT-DR fu/kZkfjrh dh vksj ls@

Section 131

…ent or promise are not valid but persons concerned should take care to retract such confessions without delay. Retraction would then be weighed in the light of other evidence available 4.4.6 The Hon’ble Supreme Court in Vinod Solanki v/s Union of India (2009) 233 ELT 157 (SC) makes it abundantly clear that the issue of summons and obtaining statements from the persons summoned, cannot and should not be the only basis to make out a case by the Revenue against the assessee. The Hon’ble Supreme Court took into account the fact that the burden of the revenue cannot be dispensed with and the onus cannot be shifted by…

M/S. Atri Developers, Ahmedabad vs. The Dy. Commissioner of Income Tax, Circle-3(3), Ahmedabad

Appeal is dismissed

ITA 2859/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad23 Jul 2024AY 2013-14

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2013-14 The Dcit, Cir.3(3) M/S.Atri Developers Ahmedabad. Vs 19, Ambalal House Mayur Park Society Satellite Road Ahmedabad. Pan : Aatfa 1086 D Assessment Year : 2013-14 M/S.Atri Developers The Dcit, Cir.3(3) 19, Ambalal House Vs Ahmedabad. Mayur Park Society Satellite Road Ahmedabad. Pan : Aatfa 1086 D

For Appellant: Shri Mohit Balani, ARFor Respondent: Shri Prateek Sharma, Sr.DR

Section 133ASection 250

…ition unless the same is supported by credible evidence on record as has been held in following case laws: (a) CIT vs. Khader Khan Son 25 taxmann.com 413 (SC); (b) Paul Mathews & Sons vs. CIT 263 ITR 101 (Ker); (c) M/s Premsons 130 TTJ 159; (d) Vinod Solanki 233 ELT 157 (SC). The AO has referred to the decision of Ahmedabad Tribunal in the case of Manoharlal Kasturchand 57 TTJ 639 to contend that the admission made by the assessee is best evidence on a point in issue though not conclusive unless successfully withdrawn. I have gone through the said order, however, the same is not applicable in the present case.…

The Dy. Commissioner of Income Tax Circle-3(3), Ahmedabad vs. M/S. Atri Developers, Ahmedabad

Appeal is dismissed

ITA 2855/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad23 Jul 2024AY 2013-14

For Appellant: Shri Mohit Balani, ARFor Respondent: Shri Prateek Sharma, Sr.DR

Section 133ASection 250

M/S. Aditya Paper Industries Pvt. Ltd., Kolkata vs. ITO, Ward - 4(4), Kolkata

In the result, the appeal of the assessee is allowed

ITA 232/KOL/2018[2012-13]Status: DisposedITAT Kolkata11 Jul 2018AY 2012-13

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 232/Kol/2018 Assessment Year : 2012-13 M/S Aditya Paper Industries Pvt. Ltd. -Vs- Ito, Ward-4(4), Kolkata [Pan: Aahca 7223 R ] (Appellant) (Respondent)

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri S. Dasgupta, Addl. CIT (DR)

Section 131Section 133(6)Section 143(3)Section 68

…nd no adverse inference could be drawn on the assessee company. We would like to place reliance on the decision of the Hon’ble Apex Court in the case of Vinod Solanki vs Union of India 12 M/s Aditya Paper Industries Pvt. Ltd. A.Yr. 2012-13 reported in (2009) 233 ELT 157 (SC) wherein in the context of using the retracted statement had held as under:- 22. It is a trite law that evidences brought on record by way of confession which stood retracted must be substantially corroborated by other independent and cogent evidences, which would lend adequate assurance to the court that it may seek to rely thereupon. 4.6.…

M/S. Krishna Tissues Pvt. Ltd., Kolkata vs. ACIT, Central Circle - 3(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2215/KOL/2017[2014-15]Status: DisposedITAT Kolkata01 Dec 2017AY 2014-15

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A No. 2215/Kol/2017 Assessment Year : 2014-15 M/S Krishna Tissues Pvt. Ltd. -Vs- Acit, Cc-3(1), Kolkata [Pan: Aacck 5813 G] (Appellant) (Respondent)

For Appellant: Shri S.K. Tulsyan, ARFor Respondent: Shri G. Hangshing, CIT

Section 131Section 133ASection 143(3)Section 68

…t were not true and as such the same cannot be used against the assessee. We would like to place reliance on the decision of the Hon’ble Apex Court in the case of Vinod Solanki vs Union of 19 M/s Krishna Tissues Pvt. Ltd. A.Yr.2014-15 India reported in (2009) 233 ELT 157 (SC) wherein in the context of using the retracted statement had held as under:- 22. It is a trite law that evidences brought on record by way of confession which stood retracted must be substantially corroborated by other independent and cogent evidences, which would lend adequate assurance to the court that it may seek to rely thereupon. 5.4.…