ACIT v. Sushil Devi S Agrawal

50 ITD 524Income Tax Appellate Tribunal1994#10655 most cited

What is ACIT v. Sushil Devi S Agrawal authority for?

Statements made during a search under section 132 of the Income Tax Act should be viewed with caution and are not automatically accepted as absolute truth, especially if denied, varied, or shown to be given under duress.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Also referred to as

ACIT v Sushil Devi S Agrawal · 50 ITD 524 · section 132 · search and seizure · statement under duress · evidentiary value · caution · mental stress · coercion

Sections most often in play

Section 143(3)Section 153ASection 153CSection 69CSection 153DSection 132Section 132(4)Section 139

Issues it is cited on

section 132(5)section 100section 153(c)(1)section 94abatement of assessmentanonymous donationsection 153(c)section 164third party informationonus of proofincome tax settlement commissionsection 31

Judgments citing ACIT v. Sushil Devi S Agrawal

Deputy Commissioner of Income Tax, Mumbai vs. Mgn Agro Properties Private Limited, Mumbai

In the result, the appeal filed by the revenue has been rendered as dismissed, in terms

ITA 3759/MUM/2024[2018-19]Status: DisposedITAT Mumbai03 Sept 2025AY 2018-19

Bench: Smt. Beena Pillai, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Harsh Kapadia a/w. Shri AjayFor Respondent: Shri Umashankar Prasad, (CIT DR)
Section 132(4)Section 143(1)Section 143(2)Section 147Section 148Section 250Section 69A

…rson who made such statement. Where the finding of the Tribunal is based on the above well-settled principle, such finding cannot give rise to a question of law." 10.11 The observation of Hon'ble ITAT, Ahmedabad Bench in the case of Mrs. Sushila Devi Agarwal [50 ITD 524] at 526, as below, also needs to be perused: “All that is stated by any deponent on the search day should not be taken as truth, the whole truth and nothing but truth. Such statements undoubtedly have evidentiary value and credibility in law, but the same should be viewed with great caution, particularly when, the same is denied, varied or retract…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2938/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Aug 2024AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…ion under one provision of law cannot have a different status under any other provision of law, whether of same Act or any other enactment, unless specifically so provided or capable of being accorded such extraordinary status by interpretation - Held, yes x) 50 ITD 524 (Ahd) ACIT v Mrs. Sushila Devi S. Aggarwal A search operation, particularly under the Income-tax Act is a lawful invasion on the privacy, life and property of a citizen which may affect him/ her mentally also, causing several other inconveniences, hardships, embarrassment and harassment. There is every likelihood of a statement tendered to or reco…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2937/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Aug 2024AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…ion under one provision of law cannot have a different status under any other provision of law, whether of same Act or any other enactment, unless specifically so provided or capable of being accorded such extraordinary status by interpretation - Held, yes x) 50 ITD 524 (Ahd) ACIT v Mrs. Sushila Devi S. Aggarwal A search operation, particularly under the Income-tax Act is a lawful invasion on the privacy, life and property of a citizen which may affect him/ her mentally also, causing several other inconveniences, hardships, embarrassment and harassment. There is every likelihood of a statement tendered to or reco…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2936/DEL/2023[2015-16]Status: DisposedITAT Delhi30 Aug 2024AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…ion under one provision of law cannot have a different status under any other provision of law, whether of same Act or any other enactment, unless specifically so provided or capable of being accorded such extraordinary status by interpretation - Held, yes x) 50 ITD 524 (Ahd) ACIT v Mrs. Sushila Devi S. Aggarwal A search operation, particularly under the Income-tax Act is a lawful invasion on the privacy, life and property of a citizen which may affect him/ her mentally also, causing several other inconveniences, hardships, embarrassment and harassment. There is every likelihood of a statement tendered to or reco…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2935/DEL/2023[2014-15]Status: DisposedITAT Delhi30 Aug 2024AY 2014-15

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…ion under one provision of law cannot have a different status under any other provision of law, whether of same Act or any other enactment, unless specifically so provided or capable of being accorded such extraordinary status by interpretation - Held, yes x) 50 ITD 524 (Ahd) ACIT v Mrs. Sushila Devi S. Aggarwal A search operation, particularly under the Income-tax Act is a lawful invasion on the privacy, life and property of a citizen which may affect him/ her mentally also, causing several other inconveniences, hardships, embarrassment and harassment. There is every likelihood of a statement tendered to or reco…

Dy. CIT, Central Circle, Varanasi vs. Shri Ashok Agrawal, Varanasi

In the result, the appeal filed by the assessee is treated as allowed and the appeal of the revenue is dismissed

ITA 23/VNS/2023[2016-2017]Status: DisposedITAT Varanasi21 Nov 2023AY 2016-2017

Bench: Shri B R Baskaran, Hon’Ble & Shri Amit Shukla, Hon’Bleshri Ashok Agrawal, Dy.Cit Central Circle, J-12/120, Dhoopchandi, Varanasi Jagatganj, Varanasi 221001

For Appellant: Shri V K Jindal & Sh Ashish JindalFor Respondent: Shri Robin Chaudhary, CIT
Section 132(4)

…does not held much evidentiary value and mere confessional statement without there been any documentary proof shall not be used as evidence against the person who made the statement. (a) ITAT Ahemadabad bench in the case of Smt. Susheela Devi S Agarwal (1994) 50 ITD 524 (Ahmedabad) (b) Hon'ble ITAT Jodhpur SMC bench, in Maheshwari Industries81 TTJ 914 (ITAT Jodhpur SMC Bench) (c )Hon'ble Andhra Pradesh High Court in the case of CIT vs Shri. Ram Das Motor transport (1999) 238 ITR 177 AP (d)Mumbai bench in the case of Deep Chand & Co. vs ACIT (1995) 51TTJ 421 (e) Hon'ble Supreme Court in the case of Pullangode Rubb…

Ashok Kumar Agrawal, Varanasi vs. Dc/ACIT, CC, Varanasi

In the result, the appeal filed by the assessee is treated as allowed and the appeal of the revenue is dismissed

ITA 52/VNS/2022[2016-2017]Status: DisposedITAT Varanasi21 Nov 2023AY 2016-2017

Bench: Shri B R Baskaran, Hon’Ble & Shri Amit Shukla, Hon’Bleshri Ashok Agrawal, Dy.Cit Central Circle, J-12/120, Dhoopchandi, Varanasi Jagatganj, Varanasi 221001

For Appellant: Shri V K Jindal & Sh Ashish JindalFor Respondent: Shri Robin Chaudhary, CIT
Section 132(4)

…does not held much evidentiary value and mere confessional statement without there been any documentary proof shall not be used as evidence against the person who made the statement. (a) ITAT Ahemadabad bench in the case of Smt. Susheela Devi S Agarwal (1994) 50 ITD 524 (Ahmedabad) (b) Hon'ble ITAT Jodhpur SMC bench, in Maheshwari Industries81 TTJ 914 (ITAT Jodhpur SMC Bench) (c )Hon'ble Andhra Pradesh High Court in the case of CIT vs Shri. Ram Das Motor transport (1999) 238 ITR 177 AP (d)Mumbai bench in the case of Deep Chand & Co. vs ACIT (1995) 51TTJ 421 (e) Hon'ble Supreme Court in the case of Pullangode Rubb…

The DCIT, (Central)-1, Indore vs. Shri Dipak Kalani, Indore

In the result, revenue’s appeals in IT(SS)A 104

ITA 1045/IND/2016[2012-13]Status: DisposedITAT Indore19 Jan 2022AY 2012-13

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 132(4)Section 143(3)Section 153A

…n High Court in the case of CIT vs Banwarilal as reported in 225 ITR 870, Hon'ble Allahabad High Court in the case of CIT vs Radhakishan Goyal as reported in 278 ITR 454, Hon’ble ITAT Ahmedabad Bench in the case of ACIT vs Sushil Devi S Agrawal as reported in 50 ITD 524, Hon'ble Mumbai Bench of ITAT in the case of Ms Aishwarya K Rai vs DCIT as reported in 104 ITD 166 and Hon'ble Jaipur Bench of ITAT in the case of Chandesh Kumar Maheshwari vs ACIT also support the case of the appellant. 7.12 Considering the overall facts of the case when the addition has been made merely on the basis of statement as recorded U/s…

The DCIT, (Central)-1, Indore vs. Shri Pankaj Kalani, Indore

In the result, revenue’s appeals in IT(SS)A 104

ITA 1044/IND/2016[2012-13]Status: DisposedITAT Indore19 Jan 2022AY 2012-13

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 132(4)Section 143(3)Section 153A

…n High Court in the case of CIT vs Banwarilal as reported in 225 ITR 870, Hon'ble Allahabad High Court in the case of CIT vs Radhakishan Goyal as reported in 278 ITR 454, Hon’ble ITAT Ahmedabad Bench in the case of ACIT vs Sushil Devi S Agrawal as reported in 50 ITD 524, Hon'ble Mumbai Bench of ITAT in the case of Ms Aishwarya K Rai vs DCIT as reported in 104 ITD 166 and Hon'ble Jaipur Bench of ITAT in the case of Chandesh Kumar Maheshwari vs ACIT also support the case of the appellant. 7.12 Considering the overall facts of the case when the addition has been made merely on the basis of statement as recorded U/s…

The ACIT Cen Cir-13, Mumbai vs. Shri Suresh V. Jain, Mumbai

Accordingly, ground raised by the revenue is dismissed

ITA 5091/MUM/2007[2005-2006]Status: DisposedITAT Mumbai10 Dec 2019AY 2005-2006

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 5091/Mum/2007 (निर्धारणवर्ा / Assessment Year: 2005-06)

For Appellant: Shri L. K. S. DehiyaFor Respondent: ShriRajiv Khandelwal
Section 132(1)Section 153A

…the person who made such statement. Where the finding of the Tribunal is based on the above well-settled principle, such finding cannot give rise to a question of law." 4. The observation of I.T.A.T., Ahmedabad Bench in the case of Mrs.Sushila Devi Agarwal; [50 ITD 524] at 526, as below, may also be referred to in this connection:- "All that is stated by any deponent on the search day should not be taken as truth, the whole truth and nothing but truth. Such statements undoubtedly have evidentiary value and credibility in law, but the same should be viewed with great caution, particularly when, the same is denied…