Chief CIT v. Pampapathi

310 ITR 64Reported decision2009#5258 most cited

What is Chief CIT v. Pampapathi authority for?

A statement made by an assessee during a search is only admissible under Section 132(4) if it is recorded on oath by the authorized officer during the course of the search.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2024.

Also referred to as

Chief CIT v. Pampapathi · Section 132(4) · statement on oath · search and seizure · evidentiary value · authorised officer · during search · not recorded on oath

Also reported as

175 Taxmann 318

Sections most often in play

Section 132(4)Section 69Section 153CSection 115BBESection 153ASection 271AABSection 28Section 69B

Issues it is cited on

arbitrary and capricioussection 132(1)(a)abatement of assessmentsection 158bdsection 153a proceedingssection 158b(b)third party informationsection 158bb(1)statement under section 132(4)protective assessmentsection 132(4a)audi alteram partem

Judgments citing Chief CIT v. Pampapathi

Asst. Commissioner of Income Tax, Circle-1, Kurnool vs. Agnur Janakiram, Kurnool

Appeals are dismissed in above terms

ITA 747/HYD/2018[2014-15]Status: DisposedITAT Hyderabad25 Jun 2021AY 2014-15

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahuappellant Respondent

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri Narayana Murthy Naik
Section 143(3)

…II. ACIT Vs. Ravi Agricultural Industries [ITAT] Agra ITA No. 145/AGR2006 XIII. Asst. CIT Vs. Layer Exports Pvt. Ltd. 2017 155 TR [A] XIV. DCIT Vs. Vijaya Mehta & Vice-Versa 2017 156 ITR TR (A) XVII. Chief Commissioner of Income Tax, Hubli Vs. Pampathi [2009] 310 ITR 64; Karnataka; Dated 31.01.2008; 6. The appellant has also referred Supreme Court case laws on levy of tax on real income only and not on hypothetical income. CASE LAWS ON LEVY OF TAX ON REAL INCOME ONLY AND NOT ON HYPOTHETICAL INCOME 1. Supreme Court of India Commissioner Of Income-Tax, vs Shoorji Vallabhdas And Co. on 27 March, 1962 Equivalent ci…

Asst. Commissioner of Income Tax, Circle -1, Kurnool vs. Legend Developers & Constructions, Kurnool

Appeals are dismissed in above terms

ITA 743/HYD/2018[2013-14]Status: DisposedITAT Hyderabad25 Jun 2021AY 2013-14

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahuappellant Respondent

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri Narayana Murthy Naik
Section 143(3)

…II. ACIT Vs. Ravi Agricultural Industries [ITAT] Agra ITA No. 145/AGR2006 XIII. Asst. CIT Vs. Layer Exports Pvt. Ltd. 2017 155 TR [A] XIV. DCIT Vs. Vijaya Mehta & Vice-Versa 2017 156 ITR TR (A) XVII. Chief Commissioner of Income Tax, Hubli Vs. Pampathi [2009] 310 ITR 64; Karnataka; Dated 31.01.2008; 6. The appellant has also referred Supreme Court case laws on levy of tax on real income only and not on hypothetical income. CASE LAWS ON LEVY OF TAX ON REAL INCOME ONLY AND NOT ON HYPOTHETICAL INCOME 1. Supreme Court of India Commissioner Of Income-Tax, vs Shoorji Vallabhdas And Co. on 27 March, 1962 Equivalent ci…