7.19. In Kantilal C. Shah v. ACIT

14 Taxmann.com 108Income Tax Appellate Tribunal2011#4972 most cited

What is 7.19. In Kantilal C. Shah v. ACIT authority for?

A statement made under section 132(4) is valid evidence if it is based on the assessee's exclusive knowledge, and retractions made after a long gap or without strong evidence are unacceptable. A sworn statement under section 132(4) can be used as evidence.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Also referred to as

Kantilal C. Shah v. ACIT · section 132(4) · retracted statement · admission · special knowledge · coercion · sworn statement · search and seizure · ITAT Ahmedabad

Sections most often in play

Section 132(4)Section 115BBESection 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 292C

Issues it is cited on

retraction of statementsection 114statement under section 132(4)retracted statementsection 158bcpanchnamasurrender of incomesection 158bbsection 132(1)section 158bsection 158mli

Judgments citing 7.19. In Kantilal C. Shah v. ACIT

SANJAYKUMAR TIKAMCHAND BUCHA,SURAT vs. ACIT, CIRCLE-1(2), SURAT

In the result, the appeal of the assessee is partly allowed

ITA 647/SRT/2024[2013-14]Status: DisposedITAT Surat06 Aug 2025AY 2013-14

Bench: Shri T. R Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.647/Srt/2024 Assessment Year: (2013-14) Shri Sanjaykumar Tikamchand Bucha, Vs. Acit, 521, Goodluck Market, Ring Road, Circle – 1(2), Surat, Gujarat - 395002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abqpb9320F (Appellant) (Respondent) Appellant By Shri Mehul Shah, Ca Respondent By Shri Ashish Pophare, Cit -Dr Date Of Hearing 30/06/2025 Date Of Pronouncement 06/08/2025

Section 133ASection 143(2)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI T. R SENTHIL KUMAR, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.647/SRT/2024 Assessment Year: (2013-14) Shri Sanjaykumar Tikamchand Bucha, Vs. ACIT, 521, Goodluck Market, Ring Road, Circle – 1(2), Surat, Gujarat - 395002 Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No: ABQPB9320F (Appellant) (Respondent) Appellant by Shri Mehul Shah, CA Respondent by Shri Ashish Pophare, CIT -DR Date of Hearing 30/06/2025 Date of Pronouncement 06/08/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by the assessee em…

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRLE, KOTA, KOTA

In the result, the appeal of the assessee is partly allowed

ITA 1277/JPR/2024[2015-16]Status: DisposedITAT Jaipur11 Apr 2025AY 2015-16
For Appellant: Shri Rajendra SisodiaFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 132Section 132(1)Section 132(4)Section 139Section 143(3)Section 153ASection 250

…![](_page_0_Picture_0.jpeg) # vk;dj vihyh; vf/kdj.k] t;i qj U;k;ihB] t;i qj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"A" JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; d s le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, > vk;dj vihy l a-@ITA Nos. 1276 & 1277/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 & 2015-16 | Ajay Bakliwal | cuke | ACIT, | | | |------------------------------------------------------------|------|-----------------------|--|--| | C 6 Vallabh Bari, Vallabh…

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

ITA 1276/JPR/2024[2014-15]Status: DisposedITAT Jaipur11 Apr 2025AY 2014-15
For Appellant: Shri Rajendra SisodiaFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 132Section 132(1)Section 132(4)Section 139Section 143(3)Section 153ASection 250

…{ "clean_text": "vk;dj vihyh; vf/kdj.k] t;i qj U;k;ihB] t;i qj \nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR \nMk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; d s le{k\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, \nvk;dj vihy l a-@ITA Nos.1276 & 1277/JP/2024\nfu/kZkj.k o"kZ@Assessment Years : 2014-15 & 2015-16\nAjay Bakliwal \nVs.\nACIT,\nC 6 Vallabh Bari, Vallabh Bari, \nKota \ncuke\nCentral Circle,\nKota \nLFkk;h y s[kk la-@thvkb Zvkj la-@PAN/GIR No.: ABZPB 7775 P\nvihykFkhZ@Appellant i zR;Fkh Z@Respondent\n\nfu/kZkfjrh dh vksj ls@ Assessee b…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 120/JPR/2024[2018-19]Status: DisposedITAT Jaipur11 Mar 2025AY 2018-19
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं./ITA Nos.115 to 120/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2013-14 to 2018-19\nShri Jaipal Singh,\n35, Chitragupt Nagar, 1st Imli\nWala Phatak, Jaipur\nबनाम\nDCIT,\nCentral Circle- 2,\nJaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AKDPS 1712 Q\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / A…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 118/JPR/2024[2016-17]Status: DisposedITAT Jaipur11 Mar 2025AY 2016-17
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं./ITA Nos.115 to 120/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2013-14 to 2018-19\n\n| बनाम | DCIT,\nShri Jaipal Singh, | |\tCentral Circle- 2,\n35, Chitragupt Nagar, 1st Imli | Jaipur\nWala Phatak, Jaipur\n\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AKDPS 1712 Q\nअपीलार्थी / Appellant | प्रत्यर्थी / Respondent\n\nनिर्धारि…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 116/JPR/2024[2014-15]Status: DisposedITAT Jaipur11 Mar 2025AY 2014-15
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं./ITA Nos.115 to 120/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2013-14 to 2018-19\n\nShri Jaipal Singh,\n35, Chitragupt Nagar, 1st Imli\nWala Phatak, Jaipur\n\nबनाम\n\nDCIT,\nCentral Circle- 2,\nJaipur\n\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AKDPS 1712 Q\nअपीलार्थी / Appellant\n\nप्रत्यर्थी / Respondent\n\nनिर्धारिती…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 115/JPR/2024[2013-14]Status: DisposedITAT Jaipur11 Mar 2025AY 2013-14
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं./ITA Nos.115 to 120/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2013-14 to 2018-19\nShri Jaipal Singh,\n35, Chitragupt Nagar, 1st Imli\nWala Phatak, Jaipur\nबनाम\nDCIT,\nCentral Circle- 2,\nJaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AKDPS 1712 Q\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / A…

ACIT, CENTRAL CIRCLE, ALWAR vs. SH. TARA CHAND GUPTA, ALWAR

In the result the appeal filed by the revenue in ITA no

ITA 514/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Mar 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA. Nos.447 to 449/JP/2024 निर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18 Shri Tarachand Gupta 9 Keshav Nagar Sch 13, Alwar बनाम ACIT, Vs. Central Circle, Alwar स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAYPC 5777 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं./ITA. No. 514/JP/2024 निर्धारण वर्ष / Assessment Year : 2017-18 ACIT, Central Circle, Alwar बनाम Shri Tarachand Gupta 9 Kesh

For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Arvind Kumar, CIT-DR a
Section 143(3)Section 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 447 to 449/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2017-18 cuke Shri Tarachand Gupta ACIT, Vs. Central Circle, Alwar 9 Keshav Nagar Sch 13, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAYPC 5777 E vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 514/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke…

SH. TARACHAND GUPTA,ALWAR vs. ACIT, CENTRAL CIRCLE, ALWAR, ALWAR

In the result the appeal filed by the revenue in ITA no

ITA 449/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Mar 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. Nos.447 to 449/JP/2024 निर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18 Shri Tarachand Gupta 9 Keshav Nagar Sch 13, Alwar बनाम Vs. ACIT, Central Circle, Alwar स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAYPC 5777 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं./ITA. No. 514/JP/2024 निर्धारण वर्ष / Assessment Year : 2017-18 ACIT, Central Circle, Alwar बनाम Shri Tarachand Gupta 9 Ke

For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Arvind Kumar, CIT-DR a
Section 143(3)Section 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 447 to 449/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2017-18 cuke Shri Tarachand Gupta ACIT, Vs. Central Circle, Alwar 9 Keshav Nagar Sch 13, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAYPC 5777 E vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 514/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. SH. NAVAL KISHORE, KOTA

In the result appeal filed by the assessee stands allowed and that of the revenue stands dismissed

ITA 456/JPR/2024[2015-16]Status: DisposedITAT Jaipur27 Sept 2024AY 2015-16
Section 139Section 143Section 153A

…# vk;dj vihyh; vf/kdj.k] t;i qj U;k;ihB] t;i qj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"B" JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; d s le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM > vk;dj vihy la-@ITA. No. 205/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 | Naval Kishore | cuke | DCIT | | | |-----------------------------------------------------------|---------------------|---------------------|--|--| | 2-GA-29,<br>Teachers<br>Colony…

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR

Appeal is dismissed

ITA 626/JPR/2023[2016-17]Status: DisposedITAT Jaipur18 Jul 2024AY 2016-17
For Appellant: Shri Mahesh Jain, CA (Th. V.C)For Respondent: Shri Bhanwar Singh Ratnu, (CIT-DR)
Section 132(1)Section 132(4)Section 142(1)Section 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 626/JP/2023 निर्धारण वर्ष / Assessment Years : 2016-17 M/s Rajesh Products Industrial Area, Tonk स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAHFR 5416 L अपीलार्थी / Appellant निर्धारिती की ओर से / Assessee by : Shri Mahesh Jain, CA (Th. V.C) राजस्व की ओर से / Revenue by : Shri Bhanwar Singh Ratnu, (CIT-DR) सुनवाई की तारीख / Date of Hear…

R. KANTILAL & CO.,MUMBAI vs. DCIT, CC-6(1), MUMBAI

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 7090/MUM/2018[2012-13]Status: DisposedITAT Mumbai27 Sept 2022AY 2012-13

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…authorised officer from making further investigation. In view of this, Legislature in its wisdom has provided that such statement can be used in evidence and the assessment can be made on the basis of such statement.” 7.19. In Kantilal C. Shah v. ACIT (2011) 14 Taxmann.com 108 (Ahmedabad Trib.), the Ahmedabad Bench held that a statement under 14 Appeals 18 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) section 132(4) is an evidence in itself and a retraction should be supported by strong evidence to demonstrate that the evidence recorded was under coercion. It was also held that the question of evidentiary value of a s…

R. KANTILAL & CO.,MUMBAI vs. DCIT, CC-6(1), MUMBAI

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 7089/MUM/2018[2009-10]Status: DisposedITAT Mumbai27 Sept 2022AY 2009-10

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…authorised officer from making further investigation. In view of this, Legislature in its wisdom has provided that such statement can be used in evidence and the assessment can be made on the basis of such statement.” 7.19. In Kantilal C. Shah v. ACIT (2011) 14 Taxmann.com 108 (Ahmedabad Trib.), the Ahmedabad Bench held that a statement under 14 Appeals 18 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) section 132(4) is an evidence in itself and a retraction should be supported by strong evidence to demonstrate that the evidence recorded was under coercion. It was also held that the question of evidentiary value of a s…

R. KANTILAL & CO.,,MUMBAI vs. DCIT, CC-61(1), MUMBAI

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 7088/MUM/2018[2008-09]Status: DisposedITAT Mumbai27 Sept 2022AY 2008-09

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…authorised officer from making further investigation. In view of this, Legislature in its wisdom has provided that such statement can be used in evidence and the assessment can be made on the basis of such statement.” 7.19. In Kantilal C. Shah v. ACIT (2011) 14 Taxmann.com 108 (Ahmedabad Trib.), the Ahmedabad Bench held that a statement under 14 Appeals 18 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) section 132(4) is an evidence in itself and a retraction should be supported by strong evidence to demonstrate that the evidence recorded was under coercion. It was also held that the question of evidentiary value of a s…

DCIT CC -5(1), MUMBAI vs. M/S. R. KANTILAL & COMPANY, MUMBAI

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6779/MUM/2018[2009-10]Status: DisposedITAT Mumbai27 Sept 2022AY 2009-10

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…authorised officer from making further investigation. In view of this, Legislature in its wisdom has provided that such statement can be used in evidence and the assessment can be made on the basis of such statement.” 7.19. In Kantilal C. Shah v. ACIT (2011) 14 Taxmann.com 108 (Ahmedabad Trib.), the Ahmedabad Bench held that a statement under 14 Appeals 18 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) section 132(4) is an evidence in itself and a retraction should be supported by strong evidence to demonstrate that the evidence recorded was under coercion. It was also held that the question of evidentiary value of a s…

DCIT CC -5(1), MUMBAI vs. M/S. R. KANTILAL & COMPANY, MUMBAI

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6778/MUM/2018[2008-09]Status: DisposedITAT Mumbai27 Sept 2022AY 2008-09

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…authorised officer from making further investigation. In view of this, Legislature in its wisdom has provided that such statement can be used in evidence and the assessment can be made on the basis of such statement.” 7.19. In Kantilal C. Shah v. ACIT (2011) 14 Taxmann.com 108 (Ahmedabad Trib.), the Ahmedabad Bench held that a statement under 14 Appeals 18 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) section 132(4) is an evidence in itself and a retraction should be supported by strong evidence to demonstrate that the evidence recorded was under coercion. It was also held that the question of evidentiary value of a s…

DCIT, CC - 5(1), MUMBAI vs. PARAG SURESH KOTHARI, MUMBAI

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6773/MUM/2018[2010-11]Status: DisposedITAT Mumbai27 Sept 2022AY 2010-11

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…authorised officer from making further investigation. In view of this, Legislature in its wisdom has provided that such statement can be used in evidence and the assessment can be made on the basis of such statement.” 7.19. In Kantilal C. Shah v. ACIT (2011) 14 Taxmann.com 108 (Ahmedabad Trib.), the Ahmedabad Bench held that a statement under 14 Appeals 18 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) section 132(4) is an evidence in itself and a retraction should be supported by strong evidence to demonstrate that the evidence recorded was under coercion. It was also held that the question of evidentiary value of a s…

DCIT, CC - 5(1), MUMBAI vs. PARAG SURESH KOTHARI, MUMBAI

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6772/MUM/2018[2009-10]Status: DisposedITAT Mumbai27 Sept 2022AY 2009-10

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…authorised officer from making further investigation. In view of this, Legislature in its wisdom has provided that such statement can be used in evidence and the assessment can be made on the basis of such statement.” 7.19. In Kantilal C. Shah v. ACIT (2011) 14 Taxmann.com 108 (Ahmedabad Trib.), the Ahmedabad Bench held that a statement under 14 Appeals 18 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) section 132(4) is an evidence in itself and a retraction should be supported by strong evidence to demonstrate that the evidence recorded was under coercion. It was also held that the question of evidentiary value of a s…

DCIT , CC- 5 (1), MUMBAI vs. PRATIK SURESH KOTHARI, MUMBAI

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6761/MUM/2018[2013-14]Status: DisposedITAT Mumbai27 Sept 2022AY 2013-14

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…authorised officer from making further investigation. In view of this, Legislature in its wisdom has provided that such statement can be used in evidence and the assessment can be made on the basis of such statement.” 7.19. In Kantilal C. Shah v. ACIT (2011) 14 Taxmann.com 108 (Ahmedabad Trib.), the Ahmedabad Bench held that a statement under 14 Appeals 18 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) section 132(4) is an evidence in itself and a retraction should be supported by strong evidence to demonstrate that the evidence recorded was under coercion. It was also held that the question of evidentiary value of a s…

DCIT ,CC 5 (1), MUMBAI vs. PRATIK SURESH KOTHARI, MUMBAI

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6759/MUM/2018[2011-12]Status: DisposedITAT Mumbai27 Sept 2022AY 2011-12

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…authorised officer from making further investigation. In view of this, Legislature in its wisdom has provided that such statement can be used in evidence and the assessment can be made on the basis of such statement.” 7.19. In Kantilal C. Shah v. ACIT (2011) 14 Taxmann.com 108 (Ahmedabad Trib.), the Ahmedabad Bench held that a statement under 14 Appeals 18 M/s R. Kantilal & Co. Vs. DCIT, CC-6(1) section 132(4) is an evidence in itself and a retraction should be supported by strong evidence to demonstrate that the evidence recorded was under coercion. It was also held that the question of evidentiary value of a s…

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7.19. In Kantilal C. Shah v. ACIT (14 Taxmann.com 108) — Cited in 23 Judgments | BharatTax