Bachittar Singh v. CIT

328 ITR 400High Court2010#1745 most cited

What is Bachittar Singh v. CIT authority for?

A statement recorded under section 133A, though not possessing the same evidentiary value as a sworn statement under section 132(4), cannot be considered irrelevant material and can be relied upon, especially when the assessee fails to produce regular books of account.

66

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Bachittar Singh v. CIT · section 133A statement · section 132(4) statement · evidentiary value · survey statement relevance · search and seizure statements · absence of books of account · unexplained income · additions based on statement

Also reported as

236 CTR 587

Sections most often in play

Section 143(3)Section 132Section 132(4)Section 153ASection 115BBESection 68Section 69Section 69A

Issues it is cited on

section 133(a)section 153b(1)(a)time barred assessmentsection 148(1)section 153(1)(a)statement under section 132(4)bona fide mistakeretracted statementsection 90asection 153b(1)section 153(4)retraction of statement

Judgments citing Bachittar Singh v. CIT

ACIT-CIRCLE-2(1)(1), AGRA vs. PUNEET AGARWAL, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

ITA 338/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 132(1)Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’: AGRA BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ACIT, Circle 2(1)(1), vs. Shri Vishwambhar Dayal Agarwal, Agra. 16A, Prabhu Nagar, Jaipur House, Agra – 282 002 (Uttar Pradesh). (PAN :AAUPA1985G) CO No.04/Agr/2025 (in ITA No.337/AGR/2025) (Assessment Year: 2015-16) Shri Vishwambhar Dayal Agarwal, vs. ACIT, Circle 2(1)(1), 16A, Prabhu Nagar, Jaipur House, Agra. Agra – 282 002 (Uttar Pradesh). (PAN : AAUPA1985G) Shri Vishwambhar Dayal Agarwal, vs. ACIT, Circle 2(1)(1), 16A, Prabhu Nagar, Jaipur House, Agra. Agra –…

ACIT-CIRCEL-2(1)(1), AGRA vs. MAYANK AGRAWAL, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

ITA 336/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 132(1)Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’: AGRA BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ACIT, Circle 2(1)(1), vs. Shri Vishwambhar Dayal Agarwal, Agra. 16A, Prabhu Nagar, Jaipur House, Agra – 282 002 (Uttar Pradesh). (PAN :AAUPA1985G) CO No.04/Agr/2025 (in ITA No.337/AGR/2025) (Assessment Year: 2015-16) Shri Vishwambhar Dayal Agarwal, vs. ACIT, Circle 2(1)(1), 16A, Prabhu Nagar, Jaipur House, Agra. Agra – 282 002 (Uttar Pradesh). (PAN : AAUPA1985G) Shri Vishwambhar Dayal Agarwal, vs. ACIT, Circle 2(1)(1), 16A, Prabhu Nagar, Jaipur House, Agra. Agra –…

VISHWAMBHAR DAYAL AGARWAL,AGRA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE2(1)(1), AGRA, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

ITA 330/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 132(1)Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’: AGRA BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ACIT, Circle 2(1)(1), vs. Shri Vishwambhar Dayal Agarwal, Agra. 16A, Prabhu Nagar, Jaipur House, Agra – 282 002 (Uttar Pradesh). (PAN :AAUPA1985G) CO No.04/Agr/2025 (in ITA No.337/AGR/2025) (Assessment Year: 2015-16) Shri Vishwambhar Dayal Agarwal, vs. ACIT, Circle 2(1)(1), 16A, Prabhu Nagar, Jaipur House, Agra. Agra – 282 002 (Uttar Pradesh). (PAN : AAUPA1985G) Shri Vishwambhar Dayal Agarwal, vs. ACIT, Circle 2(1)(1), 16A, Prabhu Nagar, Jaipur House, Agra. Agra –…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1, COIMBATORE vs. RAM BATTERY INDIA PRIVATE LIMITED, ERODE

In the result, appeal filed by the revenue in ITA No

ITA 1167/CHNY/2025[2020-21]Status: DisposedITAT Chennai31 Jul 2025AY 2020-21

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.1167/Chny/2025 ननिाारण वर्ा/Assessment Year: 2020-21 V. Deputy Commissioner Of Income Ram Battery India Private Tax, Limited, Central Circle-1, No.406, Perundurai Road, Coimbatore Erode, Tamil Nadu- 638 009. [Pan: Aagcr3898A] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Co No.37/Chny/2025 ननिाारण वर्ा/Assessment Year: 2020-21 Ram Battery India Private Limited, Deputy Commissioner Of No.406, Perundurai Road, Erode, Income Tax, Tamil Nadu- 638 009. Central Circle-1, [Pan: Aagcr3898A] Coimbatore (अपीलार्थी/Cross Objector/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Ms. R.Anitha, Addl. Cit. : प्रत्यर्थी की ओर से /Respondent By Mr.S.Sridhar, Advocate (Erode) For Cross Objector / Respondent सुनवाईकीतारीख/Date Of Hearing : 29.07.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.07.2025 आदेश / O R D E R Per Manu Kumar Giri, Jm: This Is An Appeal (Ita No.1167/Chny/2025) Preferred By The Revenue Against The Order Of The Ld. Commissioner Of Income Tax (Appeal)

Section 131Section 133A

…absence of any explanation by the assessee, the Commissioner of Income-tax (Appeals) rightly made enhancement. In support of his contention, the learned counsel placed reliance upon a decision of Punjab and Haryana High Court in Bachittar Singh v. CIT [2010] 328 ITR 400. 17. The Punjab and Haryana High Court held that even if the statement under section 133A was not at par with the statement under section 132(4) and did not have that evidentiary value, such statement cannot be held to be irrelevant material so as to be ruled out of consideration in totality of facts, particularly in the absence of regular books…

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

…r of Income-tax v. MAC Public Charitable Trust [2022] 144\ntaxmann.com 54 (Madras)/[2023] 450 ITR 368 (Madras)[31-10-2022]\nX\nX\nX\nX\nDr. S.C. Gupta v. Commissioner of Income-tax [2001] 118 Taxman 252\n(Allahabad)\nX\nX\nX\nX\nBachittar Singh vs. CIT [2010] 328 ITR 400 (Punjab & Haryana)\nX\nX\nX\nX\nX\nCIT vs. Hotel Meriya (2010) 195 Taxman 459 (Kerala)/(2011) 332 ITR 537\n(Kerala)(26.05.2010)\nX\nX\nX\nX\nCIT vs. Lekh Raj Dhunna [2012] 20 taxmann.com 554 (Punjab & Haryana)/[2012]\n344 ITR 352 (Punjab & Haryana)/[2010] 236 CTR 414 (Punjab & Haryana)\n(29.09.2010)\nX\nX\nX\nX\nHeadnotes\nSection 132, read with…

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

ITA 119/JPR/2024[2017-18]Status: DisposedITAT Jaipur11 Mar 2025AY 2017-18
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…oner of Income-tax v. MAC Public Charitable Trust [2022] 144\ntaxmann.com 54 (Madras)/[2023] 450 ITR 368 (Madras)[31-10-2022]\nX\nX\nX\nX\nDr. S.C. Gupta v. Commissioner of Income-tax [2001] 118 Taxman 252\n(Allahabad)\nX\nX\nX\nBachittar Singh vs. CIT [2010] 328 ITR 400 (Punjab & Haryana)\nX\nX\nX\nX\nX\nCIT vs. Hotel Meriya (2010) 195 Taxman 459 (Kerala)/(2011) 332 ITR 537\n(Kerala)(26.05.2010)\nX\nX\nX\nX\nCIT vs. Lekh Raj Dhunna [2012] 20 taxmann.com 554 (Punjab & Haryana)/[2012]\n344 ITR 352 (Punjab & Haryana)/[2010] 236 CTR 414 (Punjab & Haryana)\n(29.09.2010)\nX\nX\nX\nX\nHeadnotes\nSection 132, read with…

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

…oner of Income-tax v. MAC Public Charitable Trust [2022] 144\ntaxmann.com 54 (Madras)/[2023] 450 ITR 368 (Madras)[31-10-2022]\nX\nX\nX\nX\nDr. S.C. Gupta v. Commissioner of Income-tax [2001] 118 Taxman 252\n(Allahabad)\nX\nX\nX\nBachittar Singh vs. CIT [2010] 328 ITR 400 (Punjab & Haryana)\nX\nX\nX\nX\nX\nCIT vs. Hotel Meriya (2010) 195 Taxman 459 (Kerala)/(2011) 332 ITR 537\n(Kerala)(26.05.2010)\nX\nX\nX\nX\nCIT vs. Lekh Raj Dhunna [2012] 20 taxmann.com 554 (Punjab & Haryana)/[2012]\n344 ITR 352 (Punjab & Haryana)/[2010] 236 CTR 414 (Punjab & Haryana)\n(29.09.2010)\nX\nHeadnotes\nX\nX\nX\nSection 132, read with…

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

…oner of Income-tax v. MAC Public Charitable Trust [2022] 144\ntaxmann.com 54 (Madras)/[2023] 450 ITR 368 (Madras)[31-10-2022]\nX\nX\nX\nX\nDr. S.C. Gupta v. Commissioner of Income-tax [2001] 118 Taxman 252\n(Allahabad)\nX\nX\nX\nBachittar Singh vs. CIT [2010] 328 ITR 400 (Punjab & Haryana)\nX\nX\nX\nX\nX\nCIT vs. Hotel Meriya (2010) 195 Taxman 459 (Kerala)/(2011) 332 ITR 537\n(Kerala)(26.05.2010)\nX\nX\nX\nX\nCIT vs. Lekh Raj Dhunna [2012] 20 taxmann.com 554 (Punjab & Haryana)/[2012]\n344 ITR 352 (Punjab & Haryana)/[2010] 236 CTR 414 (Punjab & Haryana)\n(29.09.2010)\nX\nHeadnotes\nX\nX\nX\nSection 132, read with…

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

…oner of Income-tax v. MAC Public Charitable Trust [2022] 144\ntaxmann.com 54 (Madras)/[2023] 450 ITR 368 (Madras)[31-10-2022]\nX\nX\nX\nX\nDr. S.C. Gupta v. Commissioner of Income-tax [2001] 118 Taxman 252\n(Allahabad)\nX\nX\nX\nBachittar Singh vs. CIT [2010] 328 ITR 400 (Punjab & Haryana)\nX\nX\nX\nX\nX\nCIT vs. Hotel Meriya (2010) 195 Taxman 459 (Kerala)/(2011) 332 ITR 537\n(Kerala)(26.05.2010)\nX\nX\nX\nX\nCIT vs. Lekh Raj Dhunna [2012] 20 taxmann.com 554 (Punjab & Haryana)/[2012]\n344 ITR 352 (Punjab & Haryana)/[2010] 236 CTR 414 (Punjab & Haryana)\n(29.09.2010)\nX\nX\nX\nX\nHeadnotes\nSection 132, read with…

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

…/2002), Hon’ble Rajasthan High Court. x x x x CIT vs. MAC Public Charitable Trust (2022) 144 taxmann.com 54 (Madras)/(2023) 450 ITR 368 (Madras)[31.10.2022] x x x x Dr. S.C. Gupta v. CIT [2001] 118 Taxman 252 (Allahabad) x x x x Bachittar Singh vs CIT [2010] 328 ITR 400 (Punjab & Haryana) x x x x CIT vs. Hotel Meriya [2010] 195 Taxman 459 (Kerala)/(2011) 332 ITR 537 (Kerala) [26.05.2010] x x x x CIT vs. Lekh Raj Dhunna [2012] 20 taxmann.com 554 (Punjab & Haryana)/[2012] 344 ITR 352 (Punjab & Haryana)/(2010) 236 CTR 414 (Punjab & Haryana) [29.09.2010] x x x x Kantilal C. Shah vs. ACIT, Circle-03, Ahmedabad [2011…

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

…/2002), Hon’ble Rajasthan High Court. x x x x CIT vs. MAC Public Charitable Trust (2022) 144 taxmann.com 54 (Madras)/(2023) 450 ITR 368 (Madras)[31.10.2022] x x x x Dr. S.C. Gupta v. CIT [2001] 118 Taxman 252 (Allahabad) x x x x Bachittar Singh vs CIT [2010] 328 ITR 400 (Punjab & Haryana) x x x x CIT vs. Hotel Meriya [2010] 195 Taxman 459 (Kerala)/(2011) 332 ITR 537 (Kerala) [26.05.2010] x x x x CIT vs. Lekh Raj Dhunna [2012] 20 taxmann.com 554 (Punjab & Haryana)/[2012] 344 ITR 352 (Punjab & Haryana)/(2010) 236 CTR 414 (Punjab & Haryana) [29.09.2010] x x x x Kantilal C. Shah vs. ACIT, Circle-03, Ahmedabad [2011…

DCIT, JAIPUR vs. AMRAPALI JEWELS PVT. LTD. , JAIPUR

In the result, the appeal filed by the assessee is partly allowed and

ITA 740/JPR/2024[2021]Status: DisposedITAT Jaipur19 Feb 2025

Bench: Him.

For Appellant: Sh. Sanjay Jhanwar, Sr. AdvFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 143(3)Section 145(3)Section 153DSection 251Section 69B

…above have also been discussed in earlier part of the discussion. Also, statement recorded in the survey has significant evidence value. In this regard following judgements are referred to. In the case of Bachittar Singh v. Commissioner of Income-tax [2010] 328 ITR 400 it is held by the Hon'ble Punjab & Haryana High Court as under:- x x x x Dr. S. C. Gupta v. CIT [2001] 118 Taxman 252 (Allahabad) Amrapali Jewels Pvt. Ltd. vs. ACIT x x x x The Hon'ble Delhi High Court in the case of Raj Hans Towers (P.) Ltd. v. Commissioner of Income-tax-V [2015] 56 taxmann.com 67 (Delhi)/[2015] 230 Taxman 567 (Delhi)/[2015]…

JAGDISH KUMAR ARORA,BHAWANIMANDI vs. DCIT, CENTRAL CIRCLE- KOTA, KOTA

In the result, the appeal of the assessee is allowed

ITA 1195/JPR/2024[2017-18]Status: DisposedITAT Jaipur11 Feb 2025AY 2017-18

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR
Section 115BSection 143(3)Section 145(3)Section 234ASection 69

…ause admission are self-harming statements made by the maker believing it to be based on truth. It is well known that no one will tell a lie especially harming one’s own interest unless such a statement is true.” In the case of Bachittar Singh vs. CIT [2010] 328 ITR 400 it is held by the Hon’ble Punjab & Haryana High Court as under:- x x x x In the case of judgment in the case of Dr. S.C. Gupta vs. CIT [2001] 118 Taxman 252 (Allahabad), it is held by the Hon’ble Allahabad High Court as under:- x x x x The Hon'ble Delhi High Court in the case of Raj Hans Towers (P.) Ltd. v. Commissioner of Income-tax-V [2015…

YUWAM EDUCATION PVT. LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

ITA 1029/JPR/2024[2016-17]Status: DisposedITAT Jaipur20 Dec 2024AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR
Section 115BSection 143(2)Section 143(3)

…s to be false or wrong. EVIDENTIARY VALUE OF STATEMENT RECORDED DURING SURVEY Statement recorded during the course of survey is not a waste piece of paper but is having evidentially value. In the case of Bachittar Singh v. Commissioner of Income-tax [2010] 328 ITR 400 it is held by the Hon’ble Punjab & Haryana High Court as under:- X X X X In the case of judgment in the case of Dr. S. C. Gupta vs. Commissioner of Income-tax [2001] 118 Taxman 252 (Allahabad), it is held by the Hon’ble High Court as under:- x x x x The Hon’ble Delhi High Court in the case of Raj Hans Towers (P.) Ltd. vs. CIT-V [2015] 56 taxma…

M/S HEADMASTER SALOON PVT.LTD.,CHANDIGARH vs. DCIT-CIRCLE-1(1), CHANDIGARH

In the result, appeal of the assessee is allowed for statistical purposes

ITA 111/CHANDI/2020[2014-15]Status: DisposedITAT Chandigarh21 Aug 2024AY 2014-15

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Shri Manpreet Duggal, JCIT, Sr. DR
Section 133ASection 142(1)Section 143(1)Section 143(2)Section 250(6)Section 253

…y from proceeding further. 21. The Ld. AO in the assessment order dt. 27/12/2016 has placed reliance on ITAT Pune Bench order in Hotel Kiran Vs. Asst,. CIT(2002) 82 ITD 453 (Pune) and jurisdictional High Court judgment in case of Bachittar Singh Vs. CIT(2010) 328 ITR 400 (P&H) wherein statement under section 132(4) and under section 133A have been placed at an equal footing. Quote “……………..We are of the view that even if the statement under section 133A was not at par with the statement under section 132(4) and did not have that evidentiary value such statement cannot be held to be irrelevant material. So as to be…

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)

…The applications are, accordingly, rejected." (in the above case the statement was recorded during survey. The above judgment is thus in the context of evidentiary value of statement recorded during survey. Bachittar Singh v. Commissioner of Income-tax [2010] 328 ITR 400 (Punjab & Haryanaj "6. It is not disputed that the statement was made by the assessee at the time of survey, which was retracted on May 28, 2003, and he did not take any further action for a period of more than two months In such circumstances, the view taken by the Tribunal that retraction from the earlier statement was not permissible, is defin…

J C HOME TEX,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 7, JAIPUR

ITA 292/JPR/2024[2016-17]Status: DisposedITAT Jaipur10 Jul 2024AY 2016-17
For Appellant: Sh. Tarun Mittal, CA &For Respondent: Sh. Anoop Singh (Addl. CIT)
Section 133ASection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 145(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, JM आयकर अपील सं./ITA No. 292/JP/2024 निर्धारण वर्ष / Assessment Years : 2016-17 J C Home Tex, बनाम Assistant Commissioner of Income Tax, G- 164 B, Sitapura Industrial Area Sanganer, Jaipur Vs. Cirlce-07, Jaipur स्थायी लेखा सं./जीआईआर सं./PAN/GIR No.: AAFFJ 2493 P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. Tarun Mitta…

SHRI ASHOK BHAWARLAL JAIN,PUNE vs. ACIT, CENTRAL CIRCLE 1(1), PUNE, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1123/PUN/2023[2018-19]Status: DisposedITAT Pune27 Mar 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: S/Shri Pawan Chakrapani &For Respondent: Shri Keyur Patel
Section 132(4)Section 153A

…or compulsion by filing a complaint to higher officials. This position was reiterated in catena of decisions by the various High Courts in the case of CIT vs. Lekh Raj Dhunna [2012] 20 taxmann.com 554/344 ITR 352 (Punj. & Har.), Bachittar Singh vs. CIT [2010] 328 ITR 400 (Punj. & Har.), Rameshchandra & Co., vs. CIT [1987] 35 Taxman 153/168 ITR 375 (Bom.), Dr. S.C. Gupta vs. CIT [2001] 118 Taxman 252/248 ITR 782 (All.), CIT vs. Hotel Meriya [2010] 195 Taxman 459/[2011] 332 ITR 537 (Ker.), CIT vs. O. Abdul Razak [2012] 20 taxmann.com 48/207 Taxman 193 (Mag)/[2013] 350 ITR 71 (Ker.).” Similarly, therefore, these gr…

SHRI ASHOK BHAWARLAL JAIN,PUNE vs. ACIT CENTRAL CIRCLE 1(1), PUNE, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1122/PUN/2023[A.Y- 2014-15]Status: DisposedITAT Pune27 Mar 2024

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: S/Shri Pawan Chakrapani &For Respondent: Shri Keyur Patel
Section 132(4)Section 153A

…or compulsion by filing a complaint to higher officials. This position was reiterated in catena of decisions by the various High Courts in the case of CIT vs. Lekh Raj Dhunna [2012] 20 taxmann.com 554/344 ITR 352 (Punj. & Har.), Bachittar Singh vs. CIT [2010] 328 ITR 400 (Punj. & Har.), Rameshchandra & Co., vs. CIT [1987] 35 Taxman 153/168 ITR 375 (Bom.), Dr. S.C. Gupta vs. CIT [2001] 118 Taxman 252/248 ITR 782 (All.), CIT vs. Hotel Meriya [2010] 195 Taxman 459/[2011] 332 ITR 537 (Ker.), CIT vs. O. Abdul Razak [2012] 20 taxmann.com 48/207 Taxman 193 (Mag)/[2013] 350 ITR 71 (Ker.).” Similarly, therefore, these gr…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. VARSHA VISWANATH PROPERTIES PRIVATE LIMITED, HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2050/HYD/2018[2016-17]Status: DisposedITAT Hyderabad09 Jan 2024AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / ITA No. Appellant Respondent 1906/Hyd/2018 2012-13 Assistant M/s. Varsha 1907/Hyd/2018 2013-14 Commissioner of Viswanath Properties Income Tax, 1908/Hyd/2018 2014-15 Private Limited, Central Circle-2(3), Hyderabad 1909/Hyd/2018 2015-16 Hyderabad [PAN: AAACV7381A] 1910/Hyd/2018 2016-17 2046/Hyd/2018 2012-13 Deputy M/s. Varsha 2047/Hyd/2018 2013-14 Commissioner of…

Showing 1–20 of 66 · Page 1 of 4