ACIT v. Hukum Chand & Ors.

183 CTR 144High Court2003#9483 most cited

What is ACIT v. Hukum Chand & Ors. authority for?

A statement or admission made under section 132(4) possesses strong evidentiary value.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2022.

Also referred to as

ACIT v. Hukum Chand & Ors. · section 132(4) · admission under section 132(4) · evidentiary value · search assessment · statement under section 132(4)

Issues it is cited on

section 114section 158bcstatement under section 132(4)retracted statementpanchnamasection 132(1)section 158bsection 153a(1)entry operatorsection 158share application moneysearch assessment

Judgments citing ACIT v. Hukum Chand & Ors.

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

…Court) as under.- “Retraction from the statement during the assessment proceedings was not valid as no plausible explanation has been furnished as to why the said statement could not be withdrawn earlier.” 7.16. In the case of RamjasNawalVs. CIT &Anr., (2003) 183 CTR 144, (Raj.). it was held as under:- “….If statements are given under threat or duress, the assessee can retract from his statements given under threat or duress during search. But the material on fact shows otherwise.” 7.17. In the case of Puram Anand Builders Pvt. Ltd. Vs ПTO, (1996) 56 TTJ (Mumbai) 21:59 ITD 29, the Hon'ble ITAT has held as under:…

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

…Court) as under.- “Retraction from the statement during the assessment proceedings was not valid as no plausible explanation has been furnished as to why the said statement could not be withdrawn earlier.” 7.16. In the case of RamjasNawalVs. CIT &Anr., (2003) 183 CTR 144, (Raj.). it was held as under:- “….If statements are given under threat or duress, the assessee can retract from his statements given under threat or duress during search. But the material on fact shows otherwise.” 7.17. In the case of Puram Anand Builders Pvt. Ltd. Vs ПTO, (1996) 56 TTJ (Mumbai) 21:59 ITD 29, the Hon'ble ITAT has held as under:…

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

…Court) as under.- “Retraction from the statement during the assessment proceedings was not valid as no plausible explanation has been furnished as to why the said statement could not be withdrawn earlier.” 7.16. In the case of RamjasNawalVs. CIT &Anr., (2003) 183 CTR 144, (Raj.). it was held as under:- “….If statements are given under threat or duress, the assessee can retract from his statements given under threat or duress during search. But the material on fact shows otherwise.” 7.17. In the case of Puram Anand Builders Pvt. Ltd. Vs ПTO, (1996) 56 TTJ (Mumbai) 21:59 ITD 29, the Hon'ble ITAT has held as under:…

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

…Court) as under.- “Retraction from the statement during the assessment proceedings was not valid as no plausible explanation has been furnished as to why the said statement could not be withdrawn earlier.” 7.16. In the case of RamjasNawalVs. CIT &Anr., (2003) 183 CTR 144, (Raj.). it was held as under:- “….If statements are given under threat or duress, the assessee can retract from his statements given under threat or duress during search. But the material on fact shows otherwise.” 7.17. In the case of Puram Anand Builders Pvt. Ltd. Vs ПTO, (1996) 56 TTJ (Mumbai) 21:59 ITD 29, the Hon'ble ITAT has held as under:…

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

…Court) as under.- “Retraction from the statement during the assessment proceedings was not valid as no plausible explanation has been furnished as to why the said statement could not be withdrawn earlier.” 7.16. In the case of RamjasNawalVs. CIT &Anr., (2003) 183 CTR 144, (Raj.). it was held as under:- “….If statements are given under threat or duress, the assessee can retract from his statements given under threat or duress during search. But the material on fact shows otherwise.” 7.17. In the case of Puram Anand Builders Pvt. Ltd. Vs ПTO, (1996) 56 TTJ (Mumbai) 21:59 ITD 29, the Hon'ble ITAT has held as under:…

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

…Court) as under.- “Retraction from the statement during the assessment proceedings was not valid as no plausible explanation has been furnished as to why the said statement could not be withdrawn earlier.” 7.16. In the case of RamjasNawalVs. CIT &Anr., (2003) 183 CTR 144, (Raj.). it was held as under:- “….If statements are given under threat or duress, the assessee can retract from his statements given under threat or duress during search. But the material on fact shows otherwise.” 7.17. In the case of Puram Anand Builders Pvt. Ltd. Vs ПTO, (1996) 56 TTJ (Mumbai) 21:59 ITD 29, the Hon'ble ITAT has held as under:…

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

…Court) as under.- “Retraction from the statement during the assessment proceedings was not valid as no plausible explanation has been furnished as to why the said statement could not be withdrawn earlier.” 7.16. In the case of RamjasNawalVs. CIT &Anr., (2003) 183 CTR 144, (Raj.). it was held as under:- “….If statements are given under threat or duress, the assessee can retract from his statements given under threat or duress during search. But the material on fact shows otherwise.” 7.17. In the case of Puram Anand Builders Pvt. Ltd. Vs ПTO, (1996) 56 TTJ (Mumbai) 21:59 ITD 29, the Hon'ble ITAT has held as under:…

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

…Court) as under.- “Retraction from the statement during the assessment proceedings was not valid as no plausible explanation has been furnished as to why the said statement could not be withdrawn earlier.” 7.16. In the case of RamjasNawalVs. CIT &Anr., (2003) 183 CTR 144, (Raj.). it was held as under:- “….If statements are given under threat or duress, the assessee can retract from his statements given under threat or duress during search. But the material on fact shows otherwise.” 7.17. In the case of Puram Anand Builders Pvt. Ltd. Vs ПTO, (1996) 56 TTJ (Mumbai) 21:59 ITD 29, the Hon'ble ITAT has held as under:…

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

…Court) as under.- “Retraction from the statement during the assessment proceedings was not valid as no plausible explanation has been furnished as to why the said statement could not be withdrawn earlier.” 7.16. In the case of RamjasNawalVs. CIT &Anr., (2003) 183 CTR 144, (Raj.). it was held as under:- “….If statements are given under threat or duress, the assessee can retract from his statements given under threat or duress during search. But the material on fact shows otherwise.” 7.17. In the case of Puram Anand Builders Pvt. Ltd. Vs ПTO, (1996) 56 TTJ (Mumbai) 21:59 ITD 29, the Hon'ble ITAT has held as under:…

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 6757/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

…Court) as under.- “Retraction from the statement during the assessment proceedings was not valid as no plausible explanation has been furnished as to why the said statement could not be withdrawn earlier.” 7.16. In the case of RamjasNawalVs. CIT &Anr., (2003) 183 CTR 144, (Raj.). it was held as under:- “….If statements are given under threat or duress, the assessee can retract from his statements given under threat or duress during search. But the material on fact shows otherwise.” 7.17. In the case of Puram Anand Builders Pvt. Ltd. Vs ПTO, (1996) 56 TTJ (Mumbai) 21:59 ITD 29, the Hon'ble ITAT has held as under:…

Raghuveer Metal Industries Ltd., Delhi vs. ACIT, Alwar

In the result, we affirm the findings of the lower authorities in this regard

ITA 566/JPR/2013[2009-10]Status: DisposedITAT Jaipur23 Jun 2020AY 2009-10
For Appellant: Sh. Himanshu Goyal (CA)For Respondent: Sh. K. C. Gupta (JCIT)
Section 132Section 143(3)

…the admission made u/s 132(4) are definitely having strong evidentiary value. Reliance is placed on the following case laws for the above proposition of law:- • ACIT vs. Hukum Chand & Ors. (2010) 337 ITR 238 (Chhatisgarh) • Rajmal Nawal vs. CIT & Anr. (2003) 183 CTR 144 (Raj.) • Hotel Kiran vs. ACIT (2002) 77 TTJ 87 (Pune) • V. Kubhambu & Sons vs. CIT (1986) 131 CTR 396 (Ker) • Rakesh Mahajan vs. CIT (2008) 214 CTR 218 (P & H) Keeping in view the above facts and circumstances, the finding of the AO making addition of Rs. 16692175/- cannot be faulted. The addition is made by the AO is accordingly confirmed. The g…

ACIT v. Hukum Chand & Ors. (183 CTR 144) — Cited in 11 Judgments | BharatTax