What is Bannalal Jat Constructions (P.) Ltd. v. ACIT authority for?

A statement recorded during a search action in the presence of independent witnesses has overriding effect over a subsequent retraction. A bald assertion of retraction at a later stage cannot be accepted.

Which sections of the Income Tax Act does Bannalal Jat Constructions (P.) Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 1961, Section 132(4), Section 127, Section 132(1), Section 142(1), Section 143(2).

Bannalal Jat Constructions (P.) Ltd. v. ACIT (106 Taxmann.com 127)

Q: How many judgments cite Bannalal Jat Constructions (P.) Ltd. v. ACIT?

36 judgments on BharatTax cite Bannalal Jat Constructions (P.) Ltd. v. ACIT (106 Taxmann.com 127), spanning 2021 to 2026.

THIPPAREDDY GOVINDAREDDY MALLI REDDY,BENGALURU vs. DCIT, CENTRAL CIRCLE 2(3), BENGALURU

In the result appeal of assessee is dismissed

ITA 685/BANG/2025[AY 2017-18]Status: DisposedITAT Bangalore20 Feb 2026

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Subramanian, Jt.CIT (DR)(ITAT), Bengaluru

Section 132Section 139(1)Section 143(2)Section 153Section 153CSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.685 /Bang/2025 Assessment years: 2017-18 Thippareddy Govindareddy Malli Reddy, Vs. The Deputy Commissioner No.178, 18th Main, HSR Layout S.O., of Income Tax, Sector 4, Bangalore South, Central Circle 2(3), Bangalore – 560 102. Bangalore. PAN: AIWPM 8696A APPELLANT RESPONDENT Appellant by : Shri V. Srinivasan, Advocate Respondent by : Shri Subramanian, Jt.CIT (DR)(ITAT), Bengaluru. Date of hearing : 09.12.2025 Date of Pronouncement : 20.02.2026 O R D E R Per P…

DCIT CC 7(3), MUMBAI vs. SMT. SAKHIBEN PATEL, MUMBAI

In the result, appeal of the Revenue stands dismissed

ITA 1596/MUM/2019[2013-14]Status: DisposedITAT Mumbai19 Sept 2025AY 2013-14

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar & Deputy Commissioner Of V/S. Smt. Sakhiben Patel, Income Tax, Central Circle बनाम 601, 6Th Floor, Petit Towers, –7(3), Room No. 655, 6Th August Kranti Marg, Kemps Floor, Aaykar Bhawan, M.K. Corner, Mumbai – 400 036, Road, Mumbai - 400 020, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aalpp1508R Appellant/अपीलाथी .. Respondent/प्रतिवादी प्रत्याक्षेपसं/C.O. No.71/Mum/2020 (Arising Out Of Ita No. 1595/Mum/2019) (A.Y. 2012-13) Smt. Sakhiben Patel, V/S. Deputy Commissioner Of 601, 6Th Floor, Petit Towers, बनाम Income Tax, Central Circle –7(3), Room No. 655, 6Th August Kranti Marg, Kemps Floor, Aaykar Bhawan, M.K. Corner, Mumbai – 400 036, Road, Mumbai - 400 020, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aalpp1508R Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Rushabh Mehta, ARFor Respondent: Shri Ritesh Misra, (CIT-DR)

Section 131(1)Section 132Section 143(3)Section 153ASection 68

…s effect at much later stage cannot be accepted. The statement recorded during the course of search action which was in presence of independent witnesses has overriding effect over the subsequent retraction. (M/s, Bannalal Jat Constructions P. Ltd. vs. ACIT) (106 Taxmann.com 127(Rajasthan). 5. Whether if there is any pressure or coercion on basis of which assessee made admission under sections 132(4) and 131(1A), assessee is at liberty to report to higher authorities in investigation wing or even to CBDT. Whether since assessee had no report to higher authorities in respect of coercion and pressure of eleven mont…

DCIT CC 7(3), MUMBAI vs. SMT. SAKHIBEN PATEL, MUMBAI

In the result, appeal of the Revenue stands dismissed

ITA 1595/MUM/2019[2012-13]Status: DisposedITAT Mumbai19 Sept 2025AY 2012-13

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar & Deputy Commissioner Of V/S. Smt. Sakhiben Patel, Income Tax, Central Circle बनाम 601, 6Th Floor, Petit Towers, –7(3), Room No. 655, 6Th August Kranti Marg, Kemps Floor, Aaykar Bhawan, M.K. Corner, Mumbai – 400 036, Road, Mumbai - 400 020, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aalpp1508R Appellant/अपीलाथी .. Respondent/प्रतिवादी प्रत्याक्षेपसं/C.O. No.71/Mum/2020 (Arising Out Of Ita No. 1595/Mum/2019) (A.Y. 2012-13) Smt. Sakhiben Patel, V/S. Deputy Commissioner Of 601, 6Th Floor, Petit Towers, बनाम Income Tax, Central Circle –7(3), Room No. 655, 6Th August Kranti Marg, Kemps Floor, Aaykar Bhawan, M.K. Corner, Mumbai – 400 036, Road, Mumbai - 400 020, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aalpp1508R Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Rushabh Mehta, ARFor Respondent: Shri Ritesh Misra, (CIT-DR)

Section 131(1)Section 132Section 143(3)Section 153ASection 68

…s effect at much later stage cannot be accepted. The statement recorded during the course of search action which was in presence of independent witnesses has overriding effect over the subsequent retraction. (M/s, Bannalal Jat Constructions P. Ltd. vs. ACIT) (106 Taxmann.com 127(Rajasthan). 5. Whether if there is any pressure or coercion on basis of which assessee made admission under sections 132(4) and 131(1A), assessee is at liberty to report to higher authorities in investigation wing or even to CBDT. Whether since assessee had no report to higher authorities in respect of coercion and pressure of eleven mont…

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

…आयकर अपीलीय अधिकरण, ‘’सी’’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय श्री मनु कुमार गिरि, न्यागयक सदस्य एवं माननीय श्री एस.आर.रघुनाथा ,लेखा सदस्य के समक्ष । BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर 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 ननिाा…

DCIT CC 7(3), MUMBAI vs. M/S LOTUS LOGISTICS AND DEVELOPERS PVT LTD., MUMBAI

ITA 4058/MUM/2019[2008-09]Status: DisposedITAT Mumbai04 Apr 2025AY 2008-09

Bench: Shri B.R. Baskaran () & Shri Anikesh Banerjee ()

For Appellant: Shri Rishabh MehtaFor Respondent: Dr. K.R. Subhash (CIT-DR.)

Section 132Section 250Section 68Section 69C

…is effect at much later stage cannot be accepted. The statement recorded during the course of search action which was in presence of independent witnesses has overriding effect over the subsequent retraction. (M/s, Bannalal Jat Constructions P. Ltd. vs.ACIT) (106 Taxmann.com 127(Rajasthan). 5. Whether if there is any pressure or coercion on basis of which assessee made admission under sections 132(4) and 131(1A), assessee is at liberty to report to higher authorities in investigation wing or even to CBDT. Whether since assessee had no report to higher authorities in respect of coercion and pressure of eleven mont…

DCIT - CC -7(3), MUMBAI vs. M/S A. M. CONSTRUCTIONS, MUMBAI

In the result, the appeal of the revenue bearing ITA No

ITA 3115/MUM/2019[2011-12]Status: DisposedITAT Mumbai04 Apr 2025AY 2011-12

Section 132Section 68Section 69C

…ffect\nat much later stage cannot be accepted. The statement recorded during the\ncourse of search action which was in presence of independent witnesses has\noverriding effect over the subsequent retraction. (M/s, Bannalal Jat Constructions\nP. Ltd. vs.ACIT) (106 Taxmann.com 127(Rajasthan).\n5. Whether if there is any pressure or coercion on basis of which assessee made\nadmission under sections 132(4) and 131(1A), assessee is at liberty to report to\nhigher authorities in investigation wing or even to CBDT. Whether since assessee\nhad no report to higher authorities in respect of coercion and pressure of eleven\…

DCIT, CC - 7(3), MUMBAI vs. M/S A. M. DEVELOPERS AND REALTORS, MUMBAI

ITA 3041/MUM/2019[2012-13]Status: DisposedITAT Mumbai04 Apr 2025AY 2012-13

Bench: Shri B.R. Baskaran () & Shri Anikesh Banerjee ()

For Appellant: Shri Rishabh MehtaFor Respondent: Dr. K.R. Subhash (CIT-DR.)

Section 132Section 250Section 68Section 69C

…is effect at much later stage cannot be accepted. The statement recorded during the course of search action which was in presence of independent witnesses has overriding effect over the subsequent retraction. (M/s, Bannalal Jat Constructions P. Ltd. vs.ACIT) (106 Taxmann.com 127(Rajasthan). 5. Whether if there is any pressure or coercion on basis of which assessee made admission under sections 132(4) and 131(1A), assessee is at liberty to report to higher authorities in investigation wing or even to CBDT. Whether since assessee had no report to higher authorities in respect of coercion and pressure of eleven mont…

DCIT - CC -7(3), MUMBAI vs. M/S A. M. CONSTRUCTIONS, MUMBAI

ITA 3040/MUM/2019[2011-12]Status: DisposedITAT Mumbai04 Apr 2025AY 2011-12

Bench: Shri B.R. Baskaran () & Shri Anikesh Banerjee ()

For Appellant: Shri Rishabh MehtaFor Respondent: Dr. K.R. Subhash (CIT-DR.)

Section 132Section 250Section 68Section 69C

…is effect at much later stage cannot be accepted. The statement recorded during the course of search action which was in presence of independent witnesses has overriding effect over the subsequent retraction. (M/s, Bannalal Jat Constructions P. Ltd. vs.ACIT) (106 Taxmann.com 127(Rajasthan). 5. Whether if there is any pressure or coercion on basis of which assessee made admission under sections 132(4) and 131(1A), assessee is at liberty to report to higher authorities in investigation wing or even to CBDT. Whether since assessee had no report to higher authorities in respect of coercion and pressure of eleven mont…

DCIT-CC-7(3), MUMBAI vs. M/S LOTUS BUILDSPACE LLP, MUMBAI

In the result, the appeal of the revenue bearing ITA No

ITA 1485/MUM/2019[2014-15]Status: DisposedITAT Mumbai04 Apr 2025AY 2014-15

Section 132Section 68Section 69C

…ffect\nat much later stage cannot be accepted. The statement recorded during the\ncourse of search action which was in presence of independent witnesses has\noverriding effect over the subsequent retraction. (M/s, Bannalal Jat Constructions\nP. Ltd. vs.ACIT) (106 Taxmann.com 127(Rajasthan).\n5. Whether if there is any pressure or coercion on basis of which assessee made\nadmission under sections 132(4) and 131(1A), assessee is at liberty to report to\nhigher authorities in investigation wing or even to CBDT. Whether since assessee\nhad no report to higher authorities in respect of coercion and pressure of eleven\…