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

ACIT, Cen. Cir-VI, Kolkata vs. Smt. Usha Agarwal, Kolkata

In the result, the appeal of the revenue is partly allowed for statistical purposes and cross objection of the assessee is allowed for statistical purposes

ITA 142/KOL/2014[2010-2011]Status: DisposedITAT Kolkata07 Jun 2016AY 2010-2011

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Respondent: Shri G. Mallikarjuna, CIT, DR
Section 132Section 132(1)Section 133ASection 143(3)

…T reported in (2011) 339 ITR 192 (Mad) 7 ITA No.142/K/2014 & CO No.16/K/2016 Usha Agarwal. AY 2010-11 CIT vs S Khader Khan Sons reported in (2008) 300 ITR 157 (Mad) which was later approved by Hon’ble Supreme Court Bachittar Singh vs CIT reported in (2010) 328 ITR 400 (P&H) In view of the aforesaid facts and circumstances and judicial precedents relied upon hereinabove, we hold that the Learned CITA had rightly deleted the addition made in the sum of Rs 1 crore. 8.1. Apropos the alleged cash deposit of Rs 51 lacs made by the assessee in the bank account, we find that the assessee had claimed that no such cas…

Principal Commissioner of Income Tax-5 vs. M/s. VBC Industries Limited

ITTA/559/2015HC Telangana16 Feb 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

DCIT Cen Cir 9, Mumbai vs. Tribhovandas Bhimji Zaveri (Delhi) P.Ltd, Mumbai

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

ITA 2861/MUM/2013[2010-11]Status: DisposedITAT Mumbai04 Nov 2015AY 2010-11

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

…en if the assessee wishes to retract from the statement given by him, the retraction should be corroborated with some credible material. He further submitted that the Hon’ble Punjab and Haryana High Court has held in the case of Bachittar Singh Vs. CIT (2010)(328 ITR 500) that the statement given during the course of survey 8 2 2 5 0 / Mu m/ 2 0 1 3 a n d o t h e r t h r e e a p p e a l s operations conducted u/s 133A, even though does not have evidentiary value, cannot be held to irrelevant. He submitted that the Hon’ble Supreme Court in the case of Padmausundara Rao (Dead) & Ors Vs. State of T.N & Ors (Appeal…

DCIT Cen Cir 9, Mumbai vs. Tribhovandas Bhimji Zaveri (Delhi) P.Ltd, Mumbai

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

ITA 2860/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

…en if the assessee wishes to retract from the statement given by him, the retraction should be corroborated with some credible material. He further submitted that the Hon’ble Punjab and Haryana High Court has held in the case of Bachittar Singh Vs. CIT (2010)(328 ITR 500) that the statement given during the course of survey 8 2 2 5 0 / Mu m/ 2 0 1 3 a n d o t h e r t h r e e a p p e a l s operations conducted u/s 133A, even though does not have evidentiary value, cannot be held to irrelevant. He submitted that the Hon’ble Supreme Court in the case of Padmausundara Rao (Dead) & Ors Vs. State of T.N & Ors (Appeal…

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 2251/MUM/2013[2010-11]Status: DisposedITAT Mumbai04 Nov 2015AY 2010-11

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

…en if the assessee wishes to retract from the statement given by him, the retraction should be corroborated with some credible material. He further submitted that the Hon’ble Punjab and Haryana High Court has held in the case of Bachittar Singh Vs. CIT (2010)(328 ITR 500) that the statement given during the course of survey 8 2 2 5 0 / Mu m/ 2 0 1 3 a n d o t h e r t h r e e a p p e a l s operations conducted u/s 133A, even though does not have evidentiary value, cannot be held to irrelevant. He submitted that the Hon’ble Supreme Court in the case of Padmausundara Rao (Dead) & Ors Vs. State of T.N & Ors (Appeal…

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

…en if the assessee wishes to retract from the statement given by him, the retraction should be corroborated with some credible material. He further submitted that the Hon’ble Punjab and Haryana High Court has held in the case of Bachittar Singh Vs. CIT (2010)(328 ITR 500) that the statement given during the course of survey 8 2 2 5 0 / Mu m/ 2 0 1 3 a n d o t h e r t h r e e a p p e a l s operations conducted u/s 133A, even though does not have evidentiary value, cannot be held to irrelevant. He submitted that the Hon’ble Supreme Court in the case of Padmausundara Rao (Dead) & Ors Vs. State of T.N & Ors (Appeal…