Choodamani v. CIT

35 ITR 676High Court#8420 most cited

What is Choodamani v. CIT authority for?

Material gathered during the assessment proceedings of one person cannot be considered legal evidence in the assessment of another person. Such use of evidence without providing an opportunity to rebut violates natural justice.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2017 to 2025.

Also referred to as

Choodamani v. CIT · N.S. Choodamani v. CIT · 35 ITR 676 · assessment proceedings · evidence in assessment of another person · natural justice · opportunity to rebut

Sections most often in play

Section 131Section 133ASection 143(3)Section 147Section 148Section 68Section 115BBESection 250

Issues it is cited on

section 115beproximate nexussection 245d(4)section 245don money receiptsection 91assessment order erroneoussection 245preponderance of probabilitydumb documentssection 54fsection 132(4a)

Judgments citing Choodamani v. CIT

Deputy Commissioner of Income Tax, Central Circle -5(2), Mumbai, Nariman Point vs. Agv Consultants, Borivali (E), Mumbai

In the result, all the appeals filed by the revenue

ITA 4878/MUM/2023[2020-21]Status: DisposedITAT Mumbai27 May 2025AY 2020-21

Bench: Hon'Ble Shri Sandeep Gosain & Hon'Ble Shri Prabhash Shankar

Section 131Section 133ASection 250Section 68

…rules of natural justice are not violated [Seth Gurmukh Singh V/s. CIT 12 ITR 393, 425 (Lah)]. At the same time, material gathered in the assessment proceedings of one person is not legal evidence in the assessment of another person [N.S. Choodamani V/s. CIT 35 ITR 676 (Ker). Similarly, evidence brought on record without the knowledge of the assessee and used against him without giving him an opportunity to rebut it offends the principles of natural justice [M. G. Thomakutty V/s. CIT 34 ITR 501 (Ker); Dhakeshwari Cotton Mills Ltd. V/s. CIT 26 ITR 775, 782 (SC). A well-known mercantile custom can always be relied…

Deputy Commissioner of Income Tax, Central Circle -5(2), Mumbai, Nariman Point vs. Agv Consultants, Borivali (E), Mumbai

In the result, all the appeals filed by the revenue stands dismissed

ITA 4872/MUM/2023[2017-18]Status: DisposedITAT Mumbai27 May 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankar

Section 131Section 133ASection 250Section 68

…rules of natural justice are not violated [Seth Gurmukh Singh V/s. CIT 12 ITR 393, 425 (Lah)]. At the same time, material gathered in the assessment proceedings of one person is not legal evidence in the assessment of another person [N.S. Choodamani V/s. CIT 35 ITR 676 (Ker). Similarly, evidence brought on record without the knowledge of the assessee and used against him without giving him an opportunity to rebut it offends the principles of natural justice [M. G. Thomakutty V/s. CIT 34 ITR 501 (Ker); Dhakeshwari Cotton Mills Ltd. V/s. CIT 26 ITR 775, 782 (SC). A well-known mercantile custom can always be relied…

Deputy Commissioner of Income Tax, Central Circle-5(2), Mumbai, Nariman Point vs. Agv Consultants, Borivali (E), Mumbai

In the result, all the appeals filed by the revenue

ITA 4866/MUM/2023[2021-22]Status: DisposedITAT Mumbai27 May 2025AY 2021-22

Bench: Hon’Ble Shri Sandeep Gosain & Hon'Ble Shri Prabhash Shankar

Section 131Section 133ASection 250Section 68

…rules of natural justice are not violated [Seth Gurmukh Singh V/s. CIT 12 ITR 393, 425 (Lah)]. At the same time, material gathered in the assessment proceedings of one person is not legal evidence in the assessment of another person [N.S. Choodamani V/s. CIT 35 ITR 676 (Ker). Similarly, evidence brought on record without the knowledge of the assessee and used against him without giving him an opportunity to rebut it offends the principles of natural justice [M. G. Thomakutty V/s. CIT 34 ITR 501 (Ker); Dhakeshwari Cotton Mills Ltd. V/s. CIT 26 ITR 775, 782 (SC). A well-known mercantile custom can always be relied…

Deputy Commissioner of Income Tax, Central Circle- 5(2), Mumbai, Nariman Point vs. Agv Consultants, Borivali (E), Mumbai

In the result, all the appeals filed by the revenue stands dismissed

ITA 4865/MUM/2023[2018-19]Status: DisposedITAT Mumbai27 May 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankar

Section 131Section 133ASection 250Section 68

…rules of natural justice are not violated [Seth Gurmukh Singh V/s. CIT 12 ITR 393, 425 (Lah)]. At the same time, material gathered in the assessment proceedings of one person is not legal evidence in the assessment of another person [N.S. Choodamani V/s. CIT 35 ITR 676 (Ker). Similarly, evidence brought on record without the knowledge of the assessee and used against him without giving him an opportunity to rebut it offends the principles of natural justice [M. G. Thomakutty V/s. CIT 34 ITR 501 (Ker); Dhakeshwari Cotton Mills Ltd. V/s. CIT 26 ITR 775, 782 (SC). A well-known mercantile custom can always be relied…

Nitesh Rajhans Singh, Mumbai vs. The Income Tax Officer -26(2)(3), Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 4114/MUM/2023[BAMPS4588L]Status: DisposedITAT Mumbai15 Jul 2024

Bench: Shri Pavan Kumar Gadale & Ms Padmavathy S

For Appellant: Shri Rajiv Khandelwal &For Respondent: Shri Laxmi Kant.Sr.DR
Section 10(38)Section 148Section 68Section 69C

…Pawar, (Bom HC), 229 Taxman 256 4.CIT Vs Jamnadevi Agarwal, (Bom HC), 328 ITR 656 5. Jaymin Kirtibhai Sanghvi Vs ITO. ITA No. 6070/Mum/2016 dated 18.07.2018. 6. Veena Chaturvedi Vs DCIT 156 taxmann.com 457(Mumbai Tribunal) 7. NS Choodamani Vs CIT (Kerala HC), 35 ITR 676 8. Pr.CIT Vs Parasben Kasturchand Kochar, (SC), 282 taxman. 301 9. Pr.CIT Vs Prem Pal Gandhi, (P&H HC), 401 ITR 253 10. Pr.CIT Vs Krishna Devi, (Delhi HC), 431 ITR 361 11. Andaman Timber Industries Vs CCE (SC), Civil Appeal No. 4228 of 2006. 12. Chirag Tejprakash Dangi Vs ITO in ITA No. 3256/Mum/2022 dated 20-02-2024. 13. Surendrakumar B. Agarwal…

Dy Commissioner of Income-Tax, Sangli Circle, Sangli vs. Anand Developers, Sangli

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

ITA 67/PUN/2021[2014-15]Status: DisposedITAT Pune20 Jun 2023AY 2014-15
For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Keyur Patel &
Section 143(3)Section 42

…ssessment of another person in view of the settled position of law that material gathered in the assessment proceedings of one person is not legal evidence in the assessment of another person. Reference can be made to the decision of N. S. Choodamani vs. CIT, 35 ITR 676 (Kerala). The assessment of each person is separate and distinct and an addition is to be made only on the basis of independent corroborative evidence, brought on record by the Assessing Officer. It is trite law that the assessment is final and conclusive between parties and only in relation to assessment for the financial year for which it is mad…

Anand Developers, Sangli vs. Income-Tax Officer, Ward 2(1), Sangli

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

ITA 458/PUN/2020[2014-15]Status: DisposedITAT Pune20 Jun 2023AY 2014-15
For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Keyur Patel &
Section 143(3)Section 42

…ssessment of another person in view of the settled position of law that material gathered in the assessment proceedings of one person is not legal evidence in the assessment of another person. Reference can be made to the decision of N. S. Choodamani vs. CIT, 35 ITR 676 (Kerala). The assessment of each person is separate and distinct and an addition is to be made only on the basis of independent corroborative evidence, brought on record by the Assessing Officer. It is trite law that the assessment is final and conclusive between parties and only in relation to assessment for the financial year for which it is mad…

ACIT 2(3) (1), Mumbai vs. M/S. Thakkr Housing Development Pvt. Ltd, Mumbai

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2135/MUM/2021[2012-13]Status: DisposedITAT Mumbai22 Aug 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

…ssessment of another person in view of the settled position of law that material gathered in the assessment proceedings of one person is not legal evidence in the assessment of another person. Reference can be made to the decision of N. S. Choodamani vs. CIT, 35 ITR 676 (Kerala). The assessment of each person is separate and distinct and an addition is to be made only on the basis of independent corroborative evidence, brought on record by the Assessing Officer. It is trite law that the assessment is final and conclusive between parties and only in relation to assessment for the financial year for which it is mad…

ACIT 2(3) (1), Mumbai vs. M/S. Thakkar Apana Ghar Pvt. Ltd, Mumbai

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2134/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Aug 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

…ssessment of another person in view of the settled position of law that material gathered in the assessment proceedings of one person is not legal evidence in the assessment of another person. Reference can be made to the decision of N. S. Choodamani vs. CIT, 35 ITR 676 (Kerala). The assessment of each person is separate and distinct and an addition is to be made only on the basis of independent corroborative evidence, brought on record by the Assessing Officer. It is trite law that the assessment is final and conclusive between parties and only in relation to assessment for the financial year for which it is mad…

ACIT 2(3) (1), Mumbai vs. M/S. Thakkar Apna Ghar Nirman Pvt. Ltd, Mumbai

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2133/MUM/2021[2012-13]Status: DisposedITAT Mumbai22 Aug 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

…ssessment of another person in view of the settled position of law that material gathered in the assessment proceedings of one person is not legal evidence in the assessment of another person. Reference can be made to the decision of N. S. Choodamani vs. CIT, 35 ITR 676 (Kerala). The assessment of each person is separate and distinct and an addition is to be made only on the basis of independent corroborative evidence, brought on record by the Assessing Officer. It is trite law that the assessment is final and conclusive between parties and only in relation to assessment for the financial year for which it is mad…

ACIT 2(3) 1, Mumbai vs. M/S. Thakkar Grih Nirman Pvt. Ltd, Mumbai

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2132/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Aug 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

…ssessment of another person in view of the settled position of law that material gathered in the assessment proceedings of one person is not legal evidence in the assessment of another person. Reference can be made to the decision of N. S. Choodamani vs. CIT, 35 ITR 676 (Kerala). The assessment of each person is separate and distinct and an addition is to be made only on the basis of independent corroborative evidence, brought on record by the Assessing Officer. It is trite law that the assessment is final and conclusive between parties and only in relation to assessment for the financial year for which it is mad…

ACIT 2(3) (1), Mumbai vs. M/S. Thakkar Housing Developement Pvt. Ltd, Mumbai

In the result all the five appeals filed by the learned assessing officer are dismissed

ITA 2131/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Aug 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Rishabh Shah, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 245D(4)

…ssessment of another person in view of the settled position of law that material gathered in the assessment proceedings of one person is not legal evidence in the assessment of another person. Reference can be made to the decision of N. S. Choodamani vs. CIT, 35 ITR 676 (Kerala). The assessment of each person is separate and distinct and an addition is to be made only on the basis of independent corroborative evidence, brought on record by the Assessing Officer. It is trite law that the assessment is final and conclusive between parties and only in relation to assessment for the financial year for which it is mad…

Analjit Singh, Delhi vs. DCIT, Circle- 16(2), Delhi

In the result, the appeal of the assessee is partly allowed

ITA 4737/DEL/2017[2014-15]Status: DisposedITAT Delhi01 Dec 2017AY 2014-15

Bench: Shri Amit Shukla & Shri O.P.Kant

Section 143(3)Section 2Section 50D

…the revenue authorities chose to rely merely on the statements contained in the letter and that too, without showing the letter to the assessee. There is also one other important circumstance which deserves to be noted. In the case of N.S. Choodamani v. CIT 35 ITR 676, the Kerala High Court observed that evidences quoted in the assessment proceedings of a third party could not be considered as legally admissible evidence for assessment of another assessee and, thus, could not be relied upon by the Revenue authorities to prove or disprove a fact in such assessment. The relevant observations of the Court are as u…

Choodamani v. CIT (35 ITR 676) — Cited in 13 Judgments | BharatTax