How many judgments cite ACIT v. Hukum Chand Jain?

101 judgments on BharatTax cite ACIT v. Hukum Chand Jain (337 ITR 238), spanning 2015 to 2025.

Which sections of the Income Tax Act does ACIT v. Hukum Chand Jain come up under?

It is most often cited in judgments turning on Section 131, Section 132(4), Section 143(3), Section 147, Section 148, Section 133A.

ACIT v. Hukum Chand Jain

337 ITR 238High Court2011#1096 most cited

What is ACIT v. Hukum Chand Jain authority for?

Allegations of duress or coercion regarding a statement recorded under Section 132(4) are to be overruled if made after a significant lapse of time without any material evidence. Such a statement holds great evidentiary value.

101

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

ACIT v. Hukum Chand Jain · Section 132(4) statement · retracted statement · allegation of duress · allegation of coercion · evidentiary value of sworn statement · delayed retraction · lack of material evidence · statement during search · validity of statement

Also reported as

191 Taxmann 319

Sections most often in play

Section 131 Section 132(4)Section 143(3)Section 147 Section 148 Section 133A Section 142(1)Section 143(2)

Issues it is cited on

section 133(a)abatement of assessment section 153b(1)(a)time barred assessment section 148(1)bona fide mistake section 153(1)(a)statement under section 132(4)retracted statement section 90a section 153b(1)section 153(4)

Judgments citing ACIT v. Hukum Chand Jain

Tribhuvandas Bhimji Zaveri (Delhi ) P.Ltd, Mumbai vs. ACIT Cen Cir 9, Mumbai

In the result, the appeal filed by the assessee for assessment year

ITA 2250/MUM/2013[2009-10]Status: DisposedITAT Mumbai04 Nov 2015AY 2009-10

Bench: S/Shri B.R.Baskaran, Am & Amarjit Singh, Jm आमकय अऩीर सं./I.T.A. No.2250 & 2251/Mum/2013 (ननधधायण वषा / Assessment Year: 2009-10 & 2010-11) M/S Tribhovandas Bhimji बनाम/ Asstt. Commissioner Of Income Tax, Central Circle 9, Zaveri (Delhi) Pvt.Ltd., Vs. Room No.806, Ground Floor, Old C G O Annexe Bldg, Somnath Apartments, M K Road, Marine Lines, Ram Mandir Road, Mumbai-400020 Vile Parle (E), Mumbai-400057 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 132Section 132(4)Section 143(3)Section 69

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “ई” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN, AM AND AMARJIT SINGH, JM आमकय अऩीर सं./I.T.A. No.2250 and 2251/Mum/2013 (ननधधायण वषा / Assessment Year: 2009-10 and 2010-11) M/s Tribhovandas Bhimji बनाम/ Asstt. Commissioner of Income Tax, Central Circle 9, Zaveri (Delhi) Pvt.Ltd., Vs. Room No.806, Ground Floor, Old C G O Annexe Bldg, Somnath Apartments, M K Road, Marine Lines, Ram Mandir Road, Mumbai-400020 Vile Parle (E), Mumbai-400057 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.2860 and 2861/Mum/2013…