Bachittar Singh v. CIT

328 ITR 400High Court2010#1725 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 366,418 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
Read the full judgment

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

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 2049/HYD/2018[2015-16]Status: DisposedITAT Hyderabad09 Jan 2024AY 2015-16

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…

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 2048/HYD/2018[2014-15]Status: DisposedITAT Hyderabad09 Jan 2024AY 2014-15

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…

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 2047/HYD/2018[2013-14]Status: DisposedITAT Hyderabad09 Jan 2024AY 2013-14

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…

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 2046/HYD/2018[2012-13]Status: DisposedITAT Hyderabad09 Jan 2024AY 2012-13

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…

Varsha Viswanath Properties Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

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

ITA 1910/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…

Varsha Viswanath Properties Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

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

ITA 1909/HYD/2018[2015-16]Status: DisposedITAT Hyderabad09 Jan 2024AY 2015-16

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…

Varsha Viswanath Properties Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

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

ITA 1908/HYD/2018[2014-15]Status: DisposedITAT Hyderabad09 Jan 2024AY 2014-15

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…

Varsha Viswanath Properties Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

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

ITA 1907/HYD/2018[2013-14]Status: DisposedITAT Hyderabad09 Jan 2024AY 2013-14

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…

Varsha Viswanath Properties Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

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

ITA 1906/HYD/2018[2012-13]Status: DisposedITAT Hyderabad09 Jan 2024AY 2012-13

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…

Shambhu Prasad Rastogi, Mirzapur vs. ITO, Range 3(4), Mirzapur

In the result, the appeal of the assessee is allowed

ITA 66/ALLD/2023[2012-13]Status: DisposedITAT Allahabad12 Sept 2023AY 2012-13

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.66/Alld/2023 (ननधधारण वर्ा / Assessment Year: 2012-13) बनधम/ Shambhu Prasad Rastogi Ito, Range-3(4) Prop. M/S. Rastogi Sarraf, Aayakar Bhawan, Mahant Vs. Dhundhi Katara, Mirzapur- Shivala, Mirzapur- 231001. 231307. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aanpr8527Q (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Ms. Nita Goyal Revenue By: Shri A. K. Singh (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 05/09/2023 घोषणा की तारीख /Date Of Pronouncement: 12/09/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Cit(A), Lucknow-03 Dated 29.03.2023 For Ay. 2012-13. 2. The Main Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) Confirming The Addition Of Rs.1,84,080/- On Account Of Alleged Excess Stock-In-Trade On The Date Of Survey (I.E. On 06.01.2012).

For Appellant: Ms. Nita GoyalFor Respondent: Shri A. K. Singh (Sr. DR)
Section 131Section 133A

…30 taxmann.com 367 (All)  Bannalal Jat Constructions (P) Ltd. Vs. CIT (2019) 106 taxmann.com 128 (SC)  Pr. CIT Vs. Avinash Kumar Setia (2017) 81 taxmann.com 476 (Del)  Gurdev Agro Engineers Vs. CIT (2017) 80 taxmann.com 148  Bachittar Singh Vs. CIT (2010) 328 ITR 400 (P & H)  Navdeep Dhingra Vs. CIT (2010) 56 taxmann.com 75 (P&H)  Bhagirath Aggarwal Vs. CIT (2013) 31 taxmann.com 274  Smt. Dayawanti Vs. CIT (2016) 75 taxmann.com 308 (Del)  ITO vs. B. D. Dal & Oil Ind. (1992) 40 ITD 1480 (Jaipur)  Kunhambu Vs. CIT (1996) 86 taxman 477 (Kerala)  Hiralal Maganlal & co. V. DCIT (2005) 96 ITD 113 (Mumbai) 6.…

Mr. Anil Kantilal Shah, Mumbai vs. CIT (A)-51, Mumbai

In the result, the appeal of the assesse vide

ITA 228/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Jul 2023AY 2020-21

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.227 & 228/Mum/2023 (A.Ys. 2018-19 To 2020-21)

For Appellant: Anil ThakrarFor Respondent: Ashok Kumar Kardam
Section 132Section 132(4)Section 153ASection 69B

…ion 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 v Lekh Raj Dhunna [2012] 20 taxmann.com 554/344 ITR 352 (Pun). & Har), Bachittar Singh v. CIT [2010] 328 ITR 400 (Punj & Har), Rameshchandra & Co. v. CIT [1987] 35 Taxman 153/168 ITR 375 (Bom), Dr. S.C. Gupta v. CIT [2001] 118 Taxman 252/248 ITR 782 (All), CIT v. Hotel Meriya [2010] 195 Taxman 459/12011] 332 ITR 537 (Ker.), CIT v. O. Abdul Razak [2012] 20 taxmann.com 48/207 Taxman 193 (Mag)/2013) 350 ITR 71 (Ker.), 28. In the present case, on careful examin…

Mr. Anil Kantilal Shah, Mumbai vs. CIT (A)-51, Mumbai

In the result, the appeal of the assesse vide

ITA 227/MUM/2023[2018-19]Status: DisposedITAT Mumbai20 Jul 2023AY 2018-19

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.227 & 228/Mum/2023 (A.Ys. 2018-19 To 2020-21)

For Appellant: Anil ThakrarFor Respondent: Ashok Kumar Kardam
Section 132Section 132(4)Section 153ASection 69B

…ion 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 v Lekh Raj Dhunna [2012] 20 taxmann.com 554/344 ITR 352 (Pun). & Har), Bachittar Singh v. CIT [2010] 328 ITR 400 (Punj & Har), Rameshchandra & Co. v. CIT [1987] 35 Taxman 153/168 ITR 375 (Bom), Dr. S.C. Gupta v. CIT [2001] 118 Taxman 252/248 ITR 782 (All), CIT v. Hotel Meriya [2010] 195 Taxman 459/12011] 332 ITR 537 (Ker.), CIT v. O. Abdul Razak [2012] 20 taxmann.com 48/207 Taxman 193 (Mag)/2013) 350 ITR 71 (Ker.), 28. In the present case, on careful examin…

DCIT, Allahabad vs. M/S Mahesh Chandra Vishnu Chandra Sarraf, Allahabad

In the result, the appeal of the revenue ITA No

ITA 216/ALLD/2016[2012-13]Status: DisposedITAT Allahabad03 Jul 2023AY 2012-13

Bench: Sh. Ramit Kochar & Sh. Anikesh Banerjeei.T.A. No.199/Alld/2016 Assessment Year: 2012-13 M/S Mahesh Chandra Vishnu Vs. Acit-Circle-1, Chandra Sarraf, Allahabad. 37/164, Meerganj, Chowk Allahabad. (Respondent) [Pan:-[Aaqfm2701G] (Appellant) I.T.A. No. 216/Alld/2016 Assessment Year: 2012-13 Dy. Cit-Circle-1, Vs. M/S Mahesh Chandra Allahabad. Vishnu Chandra Sarraf, 37/164, Meerganj, Chowk Allahabad. [Pan:-[Aaqfm2701G] (Appellant) (Respondent) C.O. No.34/Alld/2016 (In I.T.A. No. 216/Alld/2016) Assessment Year: 2012-13 M/S Mahesh Chandra Vishnu Vs. Dcit-Circle-3, Chandra Sarraf, Allahabad. 37/164, Meerganj, Chowk Allahabad. [Pan:-[Aaqfm2701G] (Respondent) (Appellant) Appellant By None. Respondent By Sh. A.K. Singh, Sr. Dr

Section 143(3)Section 145(3)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD. BEFORE SH. RAMIT KOCHAR, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.199/Alld/2016 Assessment Year: 2012-13 M/s Mahesh Chandra Vishnu Vs. ACIT-Circle-1, Chandra Sarraf, Allahabad. 37/164, Meerganj, Chowk Allahabad. (Respondent) [PAN:-[AAQFM2701G] (Appellant) I.T.A. No. 216/Alld/2016 Assessment Year: 2012-13 Dy. CIT-Circle-1, Vs. M/s Mahesh Chandra Allahabad. Vishnu Chandra Sarraf, 37/164, Meerganj, Chowk Allahabad. [PAN:-[AAQFM2701G] (Appellant) (Respondent) C.O. No.34/Alld/2016 (in I.T.A. No. 216/Alld/2016) Assessmen…

M/S Mahesh Chandra Vishnu Chandra Sarraf, Allahabad vs. Acct, Allahabad

In the result, the appeal of the revenue ITA No

ITA 199/ALLD/2016[2012-13]Status: DisposedITAT Allahabad03 Jul 2023AY 2012-13

Bench: Sh. Ramit Kochar & Sh. Anikesh Banerjeei.T.A. No.199/Alld/2016 Assessment Year: 2012-13 M/S Mahesh Chandra Vishnu Vs. Acit-Circle-1, Chandra Sarraf, Allahabad. 37/164, Meerganj, Chowk Allahabad. (Respondent) [Pan:-[Aaqfm2701G] (Appellant) I.T.A. No. 216/Alld/2016 Assessment Year: 2012-13 Dy. Cit-Circle-1, Vs. M/S Mahesh Chandra Allahabad. Vishnu Chandra Sarraf, 37/164, Meerganj, Chowk Allahabad. [Pan:-[Aaqfm2701G] (Appellant) (Respondent) C.O. No.34/Alld/2016 (In I.T.A. No. 216/Alld/2016) Assessment Year: 2012-13 M/S Mahesh Chandra Vishnu Vs. Dcit-Circle-3, Chandra Sarraf, Allahabad. 37/164, Meerganj, Chowk Allahabad. [Pan:-[Aaqfm2701G] (Respondent) (Appellant) Appellant By None. Respondent By Sh. A.K. Singh, Sr. Dr

Section 143(3)Section 145(3)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD. BEFORE SH. RAMIT KOCHAR, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.199/Alld/2016 Assessment Year: 2012-13 M/s Mahesh Chandra Vishnu Vs. ACIT-Circle-1, Chandra Sarraf, Allahabad. 37/164, Meerganj, Chowk Allahabad. (Respondent) [PAN:-[AAQFM2701G] (Appellant) I.T.A. No. 216/Alld/2016 Assessment Year: 2012-13 Dy. CIT-Circle-1, Vs. M/s Mahesh Chandra Allahabad. Vishnu Chandra Sarraf, 37/164, Meerganj, Chowk Allahabad. [PAN:-[AAQFM2701G] (Appellant) (Respondent) C.O. No.34/Alld/2016 (in I.T.A. No. 216/Alld/2016) Assessmen…

Assistant Commissioner of Income-Tax, Central Circle - 2(2), Pune vs. M/S Sinhgad Technical Education Society (Trust), Pune

In the result, the appeal of the Revenue in ITA

ITA 1654/PUN/2017[2014-15]Status: DisposedITAT Pune01 Apr 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl. It(Ss)A No./ Name Of Appellant Name Of Respondent Asst. No.

For Appellant: Shri Chetan A. KariaFor Respondent: Shri Abhinay Kumbhar
Section 11Section 12ASection 132Section 153A

…s was recorded under pressure, coercion 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, 344 ITR 352 (P&H), Bachittar Singh vs. CIT, 328 ITR 400 (P&H), Rameshchandra & Co. vs. CIT, 168 ITR 375 (Bom.), Dr. S.C. Gupta vs. CIT, 248 ITR 782 (All.), CIT vs. Hotel Meriya, 332 ITR 537 (Kerala), CIT vs. O. Abdul Razak, 350 ITR 71 (Kerala). 28. In the present case, on careful examination of the so called retractment statements filed in the form of affidavits dated 16.04.2014 notarized on 19.04.201…

DCIT, Corporate Circle-1(1), Bhubaneswar vs. M/S. Magnum Dream Homes Pvt. Ltd., Bhubaneswar

In the result, appeal of the revenue and cross objection of the assessee are dismissed

ITA 249/CTK/2017[2012-13]Status: DisposedITAT Cuttack15 Dec 2021AY 2012-13

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Manish Borad & Manish Borad & Manish Boradassessment Year : 2012-13 Dcit, Corporate Circle Dcit, Corporate Circle -1(1), Vs. M/S. Magnum Dream Homes Pvt M/S. Magnum Dream Homes Pvt Bhubaneswar Bhubaneswar Ltd., 132-A, Sector A, Sector-A, Zone-A, Mancheswar Industrial Estate, Mancheswar Industrial Estate, Bhubaneswar. Bhubaneswar. Pan/Gir No. No.Aadcm 2929 A (Appellant (Appellant) .. ( Respondent Respondent) C.O.No.20/Ctk/2021 (Arising Out Of Ita No.249/Ctk/2017) Out Of Ita No.249/Ctk/2017) Assessment Year: 2012-13 13 M/S. Magnum Dream Homes Pvt M/S. Magnum Dream Homes Pvt Vs. Dcit, Corporate Circle Dcit, Corporate Circle -1(1), Ltd., 132-A, Sector A, Sector-A, Zone-A, Bhubaneswar Bhubaneswar Mancheswar Industrial Estate, Mancheswar Industrial Estate, Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aadcm 2929 A (Appellant (Appellant) .. ( Respondent Respondent) Assessee/Cross Objector By : Shri J.M.Patnaik J.M.Patnaik , Ar Revenue By : Shri M.K.Gautam, Cit (Dr) Date Of Hearing : 26 /10/ 20 / 2021 Date Of Pronouncement : 23 /12 12/2021 O R D E R Per Bench This Is An Appeal Filed By The This Is An Appeal Filed By The Revenue & Cross Objection Of The Revenue & Cross Objection Of The Assessee Against The Order Of The Cit(A),1, Bhubaneswar Assessee Against The Order Of The Cit(A),1, Bhubaneswar Assessee Against The Order Of The Cit(A),1, Bhubaneswar Dated 7.3.2017 For The Assessment Year For The Assessment Year 2012-13. P A G E 1 | 10 C.O.No.20/Ctk/2021 Assessment Year : 2012-13

For Respondent: Shri M.K.Gautam
Section 133A

…appreciated by the ld CIT(A) in deleting the addition. He, therefore, urged to reverse the order of the ld CIT(A) and that of the assessment order be upheld. 6. Ld CIT DR relied on the decision of Hon’ble P&H High Court in the case of Bachittar Singh vs CIT, 328 ITR 400 (P&H), wherein, it is stated that assessee can retract his statement but that should be at earliest opportunity, where addition was made on basis of assessee’s statement recorded during the course of survey offering certain explained investment to tax but after a gap of two months, he retracted from said investment by taking a stand that he had a…

DCIT, Corporate Circle-1(1), Bhubaneswar vs. M/S. Magnum Estate Ltd., Bhubaneswar

In the result, appeal of the revenue and cross objection of the assessee are dismissed

ITA 248/CTK/2017[2012-13]Status: DisposedITAT Cuttack15 Dec 2021AY 2012-13

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Manish Borad & Manish Borad & Manish Boradassessment Year : 2012-13 Dcit, Corporate Circle 1(1), Dcit, Corporate Circle 1(1), Vs. M/S. Magnum Estate Ltd., 132 M/S. Magnum Estate Ltd., 132- Bhubaneswar. Bhubaneswar. A, A, Sector Sector-A, Zone-A, Mancheswar Industrial Estate, Mancheswar Industrial Estate, Bhubaneswar Bhubaneswar Pan/Gir No. No.Aabcm 8066 G (Appellant (Appellant) .. ( Respondent Respondent) C.O.No.21/Ctk/2021 (In Ita No.248/Ctk/2017) .248/Ctk/2017) Assessment Year : 2012-13 M/S. Magnum Estate Ltd., 132 M/S. Magnum Estate Ltd., 132- Vs. Dcit, Corporate Circle 1(1), Dcit, Corporate Circle 1(1), A, A, Sector Sector-A, Zone-A, Bhubaneswar. Bhubaneswar. Mancheswar Industrial Estate, Mancheswar Industrial Estate, Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcm 8066 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee Assessee/Cross Objector By : Shri J.M.Patnaik J.M.Patnaik , Ar Revenue By : Shri M.K.Gautam, Cit (Dr) Date Of Hearing : 27 /10/ 20 / 2021 Date Of Pronouncement : 23/12 12/2021 O R D E R Per Bench This Is An Appeal Filed By The This Is An Appeal Filed By The Revenue & Cross Objection Of The & Cross Objection Of The Assessee Against The Order Of The Cit(A),1, Bhubaneswar Against The Order Of The Cit(A),1, Bhubaneswar Against The Order Of The Cit(A),1, Bhubaneswar Dated 7.3.2017 For The Assessment Year For The Assessment Year 2012-13. P A G E 1 | 10 C.O.No.21/Ctk/2021 Assessment Year : 2012-13

For Respondent: Shri M.K.Gautam
Section 133A

…appreciated by the ld CIT(A) in deleting the addition. He, therefore, urged to reverse the order of the ld CIT(A) and that of the assessment order be upheld. 6. Ld CIT DR relied on the decision of Hon’ble P&H High Court in the case of Bachittar Singh vs CIT, 328 ITR 400 (P&H), wherein, it is stated that assessee can retract his statement but that should be at earliest opportunity, where addition was made on basis of assessee’s statement P a g e 3 | 10 C.O.No.21/CTK/2021 Assessment Year : 2012-13 recorded during the course of survey offering certain explained investment to tax but after a gap of two months, he…

Parminder Singh Kalra, New Delhi vs. ACIT, Central Circle-14, New Delhi

ITA 6702/DEL/2017[2007-08]Status: DisposedITAT Delhi15 Jun 2021AY 2007-08

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…or the officers referred to in the said section are having power to call for information. So issuance of such a notice during or after the search could not be said to be bad in law. b) Decision of Hon’ble P&H High Court in the case of Bachitar Singh vs. CIT 328 ITR 400 (Punjab and Haryana) additions on the basis of statement recorded during the course of survey u/s 133(A) of IT Act was upheld even when the assessee retracted it after a couple of months. c) Decision of Hon’ble Delhi High Court in the case of DayawantiVs CIT [2016] 390 ITR 496 (Delhi)where Hon’ble Delhi High Court held that where inferences draw…

Parminder Singh Kalra, New Delhi vs. ACIT, Central Circle-14, New Delhi

ITA 6701/DEL/2017[2006-07]Status: DisposedITAT Delhi15 Jun 2021AY 2006-07

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…or the officers referred to in the said section are having power to call for information. So issuance of such a notice during or after the search could not be said to be bad in law. b) Decision of Hon’ble P&H High Court in the case of Bachitar Singh vs. CIT 328 ITR 400 (Punjab and Haryana) additions on the basis of statement recorded during the course of survey u/s 133(A) of IT Act was upheld even when the assessee retracted it after a couple of months. c) Decision of Hon’ble Delhi High Court in the case of DayawantiVs CIT [2016] 390 ITR 496 (Delhi)where Hon’ble Delhi High Court held that where inferences draw…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5334/DEL/2016[2011-12]Status: DisposedITAT Delhi15 Jun 2021AY 2011-12

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…or the officers referred to in the said section are having power to call for information. So issuance of such a notice during or after the search could not be said to be bad in law. b) Decision of Hon’ble P&H High Court in the case of Bachitar Singh vs. CIT 328 ITR 400 (Punjab and Haryana) additions on the basis of statement recorded during the course of survey u/s 133(A) of IT Act was upheld even when the assessee retracted it after a couple of months. c) Decision of Hon’ble Delhi High Court in the case of DayawantiVs CIT [2016] 390 ITR 496 (Delhi)where Hon’ble Delhi High Court held that where inferences draw…