Bannalal Jat Constructions (P) Ltd. v. ACIT

106 Taxmann.com 128Supreme Court of India2019#519 most cited

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

An addition based on a statement made by an assessee's director during search proceedings is upheld unless the assessee discharges the burden to prove the admission was wrong or extracted under duress and coercion.

183

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2026.

Also referred to as

Bannalal Jat Constructions P Ltd v ACIT · Section 132(4) statement · admission during search proceedings · retraction of statement · duress or coercion · burden of proof for retraction · search assessment additions · incriminating material · Supreme Court decision

Also reported as

264 Taxmann 5

Sections most often in play

Section 148Section 142(1)Section 143(3)Section 153ASection 132(4)Section 153CSection 133ASection 132

Issues it is cited on

section 133(a)section 65asection 69dabatement of assessmentstatement under section 132(4)retracted statementsection 65bbona fide mistakesection 158bcsection 158bbsection 153a(1)(b)retraction of statement

Judgments citing Bannalal Jat Constructions (P) Ltd. v. ACIT

Paraminder Singh Kalra, New Delhi vs. ACIT, New Delhi

ITA 4575/DEL/2016[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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5330/Del/2016 :Asstt. Year: 2007-08 ITA No. 5332/Del/2016:Asstt. Year: 2009-10 ITA No. 5333/Del/2016 :Asstt. Year: 2010-11 ITA No. 5334/Del/2016 :Asstt. Year: 2011-12 ITA No. 5335/Del/2016 :Asstt. Year: 2012-13 ACIT, Vs Sh. Parminder Singh Kalra, Central Circle-14, A-29, Friends Colony, New Delhi-110055 New Delhi-110065 (APPELLANTT (RESPONDENT) PAN No. AAJPK2441E With CO No. 342/Del/2016 :Asstt. Year: 2009-10 CO No. 343/Del/2016 :Asstt. Year: 2010-11 CO…

ACIT, Central Circle-2(1), Kolkata vs. Harish Bagla, Kolkata

In the result, the I.T. Appeal in ITA No

ITA 2303/KOL/2016[2013-14]Status: DisposedITAT Kolkata01 Oct 2019AY 2013-14

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) I.T.A. No. 2302/Kol/2016 Assessment Year: 2013-14 & I.T.A. No. 2303/Kol/2016 Assessment Year: 2013-14 Asstt. Commissioner Of Income Tax, Cc-2(1), Kolkata…………….................………..…….......Appellant Vs. Harish Bagla…………………………......................................................................................…………Respondent Jaisalmer Building 6, Ashoka Road Kolkata – 700 027 [Pan : Abppb 7430 D] Appearances By: Shri D.S. Damle, Fca & Shri Akkal Dudhewala, Fca, Appeared On Behalf Of The Assessee. Dr. P.K. Srihari, Cit, D/R Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : August 8Th, 2019 Date Of Pronouncing The Order : October 1St , 2019 Order Per J. Sudhakar Reddy, Am :-

Section 132Section 132(4)Section 143(3)Section 250Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) I.T.A. No. 2302/Kol/2016 Assessment Year: 2013-14 & I.T.A. No. 2303/Kol/2016 Assessment Year: 2013-14 Asstt. Commissioner of Income Tax, CC-2(1), Kolkata…………….................………..…….......Appellant Vs. Harish Bagla…………………………......................................................................................…………Respondent Jaisalmer Building 6, Ashoka Road Kolkata – 700 027 [PAN : ABPPB 7430 D] Appearances by: Shri D.S. Damle, FCA & Shri Akkal Dudhewala, FCA, a…

ACIT, Central Circle-2(1), Kolkata vs. Harish Bagla, Kolkata

In the result, the I.T. Appeal in ITA No

ITA 2302/KOL/2016[2013-14]Status: DisposedITAT Kolkata01 Oct 2019AY 2013-14

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) I.T.A. No. 2302/Kol/2016 Assessment Year: 2013-14 & I.T.A. No. 2303/Kol/2016 Assessment Year: 2013-14 Asstt. Commissioner Of Income Tax, Cc-2(1), Kolkata…………….................………..…….......Appellant Vs. Harish Bagla…………………………......................................................................................…………Respondent Jaisalmer Building 6, Ashoka Road Kolkata – 700 027 [Pan : Abppb 7430 D] Appearances By: Shri D.S. Damle, Fca & Shri Akkal Dudhewala, Fca, Appeared On Behalf Of The Assessee. Dr. P.K. Srihari, Cit, D/R Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : August 8Th, 2019 Date Of Pronouncing The Order : October 1St , 2019 Order Per J. Sudhakar Reddy, Am :-

Section 132Section 132(4)Section 143(3)Section 250Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) I.T.A. No. 2302/Kol/2016 Assessment Year: 2013-14 & I.T.A. No. 2303/Kol/2016 Assessment Year: 2013-14 Asstt. Commissioner of Income Tax, CC-2(1), Kolkata…………….................………..…….......Appellant Vs. Harish Bagla…………………………......................................................................................…………Respondent Jaisalmer Building 6, Ashoka Road Kolkata – 700 027 [PAN : ABPPB 7430 D] Appearances by: Shri D.S. Damle, FCA & Shri Akkal Dudhewala, FCA, a…