Carpenters Classics (Exim) (P) Ltd. v. DCIT

108 ITD 142Income Tax Appellate Tribunal2007#3147 most cited

What is Carpenters Classics (Exim) (P) Ltd. v. DCIT authority for?

When a statement is made voluntarily and not under coercion, and the assessee fails to take steps to rectify it before the relevant authorities, the retraction of such a statement later is not valid.

37

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

Carpenters Classics (Exim) (P) Ltd. v. DCIT · 108 ITD 142 · ITAT Bangalore · retraction of statement · voluntary statement · misconception of facts · onus on assessee · section 133A · section 132(4)

Sections most often in play

Section 133ASection 115Section 132Section 132(3)Section 132(4)Section 143(3)Section 250Section 271AAA

Judgments citing Carpenters Classics (Exim) (P) Ltd. v. DCIT

The ITO, Kollam vs. M/S.Sunny Jacob Jewellers and Wedding Centre, Kottarakkara

In the result, the appeals of the Revenue are allowed

ITA 476/COCH/2018[2005-06]Status: DisposedITAT Cochin05 Feb 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 139(1)Section 153A

…h circumstances existed or proved to have existed. In saying so we are supported by the observation of their Lordship of the Supreme Court in the case of Surjit Singh Chabra vs. Union of India (1997) 1 SCC 108. iii) Carpenters Classics (Exim) P. Ltd vs. DCIT (108 ITD 142) (ITAT, Bang.) iv) CIT vs. Durga Prasad More (82 ITR 540) (SC) I.T.A. Nos.326/Coch/2016 & 476 &477/Coch/2018 (Sunny Jacob Jewellers & Wedding Centre) v) V.Kunhambu & Sons vs. CIT (219 ITR 235) (Ker.) vi) Ravindra D. Trivedi vs. CIT 215 CTR 313 (Raj.) For retraction to be valid, threat or coercion has to be proved. 6.5 The next argument rais…

The ACIT, Cochin vs. M/S.Sunny Jacob Jewellers & Wedding Centre, Kottarakkara

In the result, the appeals of the Revenue are allowed

ITA 326/COCH/2016[2007-08]Status: DisposedITAT Cochin05 Feb 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 139(1)Section 153A

…h circumstances existed or proved to have existed. In saying so we are supported by the observation of their Lordship of the Supreme Court in the case of Surjit Singh Chabra vs. Union of India (1997) 1 SCC 108. iii) Carpenters Classics (Exim) P. Ltd vs. DCIT (108 ITD 142) (ITAT, Bang.) iv) CIT vs. Durga Prasad More (82 ITR 540) (SC) I.T.A. Nos.326/Coch/2016 & 476 &477/Coch/2018 (Sunny Jacob Jewellers & Wedding Centre) v) V.Kunhambu & Sons vs. CIT (219 ITR 235) (Ker.) vi) Ravindra D. Trivedi vs. CIT 215 CTR 313 (Raj.) For retraction to be valid, threat or coercion has to be proved. 6.5 The next argument rais…

The ACIT, Cen-Circle, Kollam vs. M/S.Sabari Enterprises P. Ltd, Kollam

In the result, the appeals of the Revenue as well as the Cross

ITA 360/COCH/2017[2015-2016]Status: DisposedITAT Cochin13 Dec 2018AY 2015-2016

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

…ed. He relied on the decision of the ITAT, Ahmedabad Bench in the case of Manoharlal Kasturchand Chokshi vs. ACIT (61 ITD 55). Reliance was also placed on the decision of the ITAT, Bangalore Bench in the case of Carpenters Classics (Exim) (P) Ltd. vs. DCIT (108 ITD 142) wherein it was held that when a statement was made voluntary and was not alleged to have been obtained under threat or coercion onus was on assessee to prove that declaration was made under any misconception of facts, since assessee has not taken any steps to rectify his declaration before authorities before whom such declaration was made, there…

The ACIT, Cen-Circle, Kollam vs. M/S.Sabari Enterprises P. Ltd, Kollam

In the result, the appeals of the Revenue as well as the Cross

ITA 359/COCH/2017[2014-15]Status: DisposedITAT Cochin13 Dec 2018AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

…ed. He relied on the decision of the ITAT, Ahmedabad Bench in the case of Manoharlal Kasturchand Chokshi vs. ACIT (61 ITD 55). Reliance was also placed on the decision of the ITAT, Bangalore Bench in the case of Carpenters Classics (Exim) (P) Ltd. vs. DCIT (108 ITD 142) wherein it was held that when a statement was made voluntary and was not alleged to have been obtained under threat or coercion onus was on assessee to prove that declaration was made under any misconception of facts, since assessee has not taken any steps to rectify his declaration before authorities before whom such declaration was made, there…

The ACIT, Cen-Circle, Kollam vs. M/S.Sabari Enterprises P. Ltd, Kollam

In the result, the appeals of the Revenue as well as the Cross

ITA 358/COCH/2017[2012-13]Status: DisposedITAT Cochin13 Dec 2018AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

…ed. He relied on the decision of the ITAT, Ahmedabad Bench in the case of Manoharlal Kasturchand Chokshi vs. ACIT (61 ITD 55). Reliance was also placed on the decision of the ITAT, Bangalore Bench in the case of Carpenters Classics (Exim) (P) Ltd. vs. DCIT (108 ITD 142) wherein it was held that when a statement was made voluntary and was not alleged to have been obtained under threat or coercion onus was on assessee to prove that declaration was made under any misconception of facts, since assessee has not taken any steps to rectify his declaration before authorities before whom such declaration was made, there…

Sri.P.Sunil Kumar, Kollam vs. The ACIT, Cen-Circle, Kollam

In the result, the appeals of the Revenue as well as the Cross

ITA 355/COCH/2017[2011-12]Status: DisposedITAT Cochin13 Dec 2018AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

…ed. He relied on the decision of the ITAT, Ahmedabad Bench in the case of Manoharlal Kasturchand Chokshi vs. ACIT (61 ITD 55). Reliance was also placed on the decision of the ITAT, Bangalore Bench in the case of Carpenters Classics (Exim) (P) Ltd. vs. DCIT (108 ITD 142) wherein it was held that when a statement was made voluntary and was not alleged to have been obtained under threat or coercion onus was on assessee to prove that declaration was made under any misconception of facts, since assessee has not taken any steps to rectify his declaration before authorities before whom such declaration was made, there…

The DCIT, Cen-Circle, Kollam vs. Sri.P>Sunil Kumar, Kollam

In the result, the appeals of the Revenue as well as the Cross

ITA 354/COCH/2017[2015-16]Status: DisposedITAT Cochin13 Dec 2018AY 2015-16

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

…ed. He relied on the decision of the ITAT, Ahmedabad Bench in the case of Manoharlal Kasturchand Chokshi vs. ACIT (61 ITD 55). Reliance was also placed on the decision of the ITAT, Bangalore Bench in the case of Carpenters Classics (Exim) (P) Ltd. vs. DCIT (108 ITD 142) wherein it was held that when a statement was made voluntary and was not alleged to have been obtained under threat or coercion onus was on assessee to prove that declaration was made under any misconception of facts, since assessee has not taken any steps to rectify his declaration before authorities before whom such declaration was made, there…

The DCIT, Cen-Circle, Kollam vs. Sri.P>Sunil Kumar, Kollam

In the result, the appeals of the Revenue as well as the Cross

ITA 352/COCH/2017[2014-15]Status: DisposedITAT Cochin13 Dec 2018AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

…ed. He relied on the decision of the ITAT, Ahmedabad Bench in the case of Manoharlal Kasturchand Chokshi vs. ACIT (61 ITD 55). Reliance was also placed on the decision of the ITAT, Bangalore Bench in the case of Carpenters Classics (Exim) (P) Ltd. vs. DCIT (108 ITD 142) wherein it was held that when a statement was made voluntary and was not alleged to have been obtained under threat or coercion onus was on assessee to prove that declaration was made under any misconception of facts, since assessee has not taken any steps to rectify his declaration before authorities before whom such declaration was made, there…

The ACIT, Kollam vs. Sri.P.Sunilkumar, Kollam

In the result, the appeals of the Revenue as well as the Cross

ITA 351/COCH/2017[2013-14]Status: DisposedITAT Cochin13 Dec 2018AY 2013-14

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

…ed. He relied on the decision of the ITAT, Ahmedabad Bench in the case of Manoharlal Kasturchand Chokshi vs. ACIT (61 ITD 55). Reliance was also placed on the decision of the ITAT, Bangalore Bench in the case of Carpenters Classics (Exim) (P) Ltd. vs. DCIT (108 ITD 142) wherein it was held that when a statement was made voluntary and was not alleged to have been obtained under threat or coercion onus was on assessee to prove that declaration was made under any misconception of facts, since assessee has not taken any steps to rectify his declaration before authorities before whom such declaration was made, there…

The ACIT, Cen-Circle, Kollam vs. Sri.P.Sunil Kumar, Kollam

In the result, the appeals of the Revenue as well as the Cross

ITA 350/COCH/2017[2012-13]Status: DisposedITAT Cochin13 Dec 2018AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

…ed. He relied on the decision of the ITAT, Ahmedabad Bench in the case of Manoharlal Kasturchand Chokshi vs. ACIT (61 ITD 55). Reliance was also placed on the decision of the ITAT, Bangalore Bench in the case of Carpenters Classics (Exim) (P) Ltd. vs. DCIT (108 ITD 142) wherein it was held that when a statement was made voluntary and was not alleged to have been obtained under threat or coercion onus was on assessee to prove that declaration was made under any misconception of facts, since assessee has not taken any steps to rectify his declaration before authorities before whom such declaration was made, there…

The Central Circle, Kollam vs. Sri.P.Sunil Kumar, Kollam

In the result, the appeals of the Revenue as well as the Cross

ITA 349/COCH/2017[2011-12]Status: DisposedITAT Cochin13 Dec 2018AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

…ed. He relied on the decision of the ITAT, Ahmedabad Bench in the case of Manoharlal Kasturchand Chokshi vs. ACIT (61 ITD 55). Reliance was also placed on the decision of the ITAT, Bangalore Bench in the case of Carpenters Classics (Exim) (P) Ltd. vs. DCIT (108 ITD 142) wherein it was held that when a statement was made voluntary and was not alleged to have been obtained under threat or coercion onus was on assessee to prove that declaration was made under any misconception of facts, since assessee has not taken any steps to rectify his declaration before authorities before whom such declaration was made, there…

The ACIT, Kollam vs. Sri.P.Sunilkumar, Kollam

In the result, the appeals of the Revenue as well as the Cross

ITA 348/COCH/2017[2010-11]Status: DisposedITAT Cochin13 Dec 2018AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

…ed. He relied on the decision of the ITAT, Ahmedabad Bench in the case of Manoharlal Kasturchand Chokshi vs. ACIT (61 ITD 55). Reliance was also placed on the decision of the ITAT, Bangalore Bench in the case of Carpenters Classics (Exim) (P) Ltd. vs. DCIT (108 ITD 142) wherein it was held that when a statement was made voluntary and was not alleged to have been obtained under threat or coercion onus was on assessee to prove that declaration was made under any misconception of facts, since assessee has not taken any steps to rectify his declaration before authorities before whom such declaration was made, there…

The ACIT, Kollam vs. Sri.P. Sunil Kumar, Kollam

In the result, the appeals of the Revenue as well as the Cross

ITA 347/COCH/2017[2009-10]Status: DisposedITAT Cochin13 Dec 2018AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

…ed. He relied on the decision of the ITAT, Ahmedabad Bench in the case of Manoharlal Kasturchand Chokshi vs. ACIT (61 ITD 55). Reliance was also placed on the decision of the ITAT, Bangalore Bench in the case of Carpenters Classics (Exim) (P) Ltd. vs. DCIT (108 ITD 142) wherein it was held that when a statement was made voluntary and was not alleged to have been obtained under threat or coercion onus was on assessee to prove that declaration was made under any misconception of facts, since assessee has not taken any steps to rectify his declaration before authorities before whom such declaration was made, there…

DCIT, New Delhi vs. M/S. Suncity Projects Pvt. Ltd., New Delhi

ITA 5740/DEL/2013[2003-04]Status: DisposedITAT Delhi12 Jul 2018AY 2003-04

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 143(1)Section 143(3)Section 147Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI Before Sh. N. K. Saini, AM And Ms. Suchitra Kamble, JM ITA No. 5740/Del/2013 : Asstt. Year: 2003-04 DCIT, Vs M/s Suncity Projects Pvt. Ltd., N-49, 1st Floor, Connaught Place, Central Circle-1, New Delhi New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AABCS8906K Assessee by : Sh. Ved Jain, Adv. & Sh. Ashok Agarwal, CA Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing : 23.04.2018 Date of Pronouncement: 12.07.2018 ORDER Per N. K. Saini, AM: This is an appeal by the department against the order dated 02.08.2013 of ld. CIT(A)-III, New Delhi. 2. F…

Mount Echo Buildwell Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeal is dismissed

ITA 4908/DEL/2014[2011-12]Status: DisposedITAT Delhi25 Oct 2017AY 2011-12

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

Section 132Section 132(4)

…cash represented his agricultural income and income from his other business was not found tenable by the Hon. Tribunal in the case of Kantilal Prabhudas Patel v. DCIT(Inv) 93 ITD 117(lndore)(TM). In another case of Carpenter Classics (Exim) (P) (Ltd.) v DCIT 108 ITD 142{Bang), where the Managing Director of the assessee company surrendered Rs.1.07 crore being 50% of cash receipts not recorded in the regular books of accounts and did not take any step to rectify the declaration before the search authorities before whom it was made, the addition of Rs.1.07 crore was held to be justified. In Ramesh Chandra & Co. vs…

Sri Bishwanath Garodia, Kolkata vs. DCIT, CC-3(3), Kolkata

In the result, the appeals of the assessee being ITA Nos

ITA 853/KOL/2016[2006-07]Status: DisposedITAT Kolkata21 Sept 2016AY 2006-07

Bench: Shri P.M. Jagtap & Shri S.S. Vishwanethra Ravi

Section 131Section 132Section 153A

…declaration before authorities before whom such declaration was made, there could not be any valid reason for retraction of same after a gap of three' and half years. Reliance is placed in the case of Carpenters Classics (Exim) Pvt. Ltd. Vs- DCIT, ITAT, Bang) 108 ITD 142, Further, Ld, AR could not explain but the assessee had given false statements before the AO during the assessment proceedings by denying to have had any Swiss Bank account. 4.4.4. Ld. Ld. AR has also given some emphasis on the statement given by the assessee on 05/05/2015 before my predecessor CIT(A) in office. However, I find that the contents…

Parvatiben Damji Shah, Mumbai vs. ITO 21(1)(4), Mumbai

In the result, the appeal filed by the assessee company in ITA N0

ITA 3181/MUM/2014[2009-10]Status: DisposedITAT Mumbai05 Jul 2016AY 2009-10

Bench: Shri Sanjay Garg & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.3181/Mum/2014 ("नधा"रण वष" / Assessment Year : 2009-10) Smt. Parvatiben Damji Shah, The Income Tax Officer – बनाम/ 602, Aashish Apartment, 21(1)(4), V. Tilak Mandir Road, C-10, 6 Th Floor, Vile Parle(East), Pratyaksha Kar Bhavan, Mumbai – 400 057. Bandra-Kurla Complex, Bandra East, Mumbai – 400 050. "थायी लेखा सं./Pan : Aaqps2114K (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Dr. S. Pandian
Section 143(3)Section 253(3)Section 69A

…o. 3537 of 2008 dated 18th December, 2008 (UOI (233) ELT 157 (SC). 3. CIT v. Uttamchand Jain (Bom) IT Appeal No. 634 of 2009. 4. Abdul Qaymme v. CIT (1990) 184 ITR 404 5. ITAT Bangalore Bench decision in the case of Carpenters Classics (Exim) (p) Ltd. v. DCIT 108 ITD 142. 6. Surendra Kumar Charanjeet Kumar Singh v. CIT 282 ITR 78 (P&H HC) 7. Bacchitarsingh v. CIT 328 ITR 400(P&H HC). The learned CIT(A) observed that the contention of the assessee that statement recorded during the course of survey was not voluntary and is not supported by any documentary evidence, the learned CIT(A) observed that the assessee fa…