CIT, Ranchi v. Ravindra Kumar Jain

33 SOT 251Income Tax Appellate Tribunal2009#12676 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 133A Section 142(1)Section 131 Section 132(4)Section 143(3)Section 144 Section 145(3)Section 115BBE

Issues it is cited on

survey under section 133a chief commissioner section 133 section 133a section 132(4)undisclosed income search and seizure section 132 section 142(1)section 13 section 144 person

Judgments citing CIT, Ranchi v. Ravindra Kumar Jain

T K PRASAD,THRISSUR vs. THE ACIT, CENTRAL CIRCLE, THRISSUR, THRISSUR

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

ITA 673/COCH/2022[2018-2019]Status: DisposedITAT Cochin09 Jun 2025AY 2018-2019

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2018-19

For Appellant: NoneFor Respondent: Smt. Leena Lal, Snr. AR

Section 115BSection 132Section 133ASection 144Section 148Section 153CSection 69

…value and any admission made during such statement cannot, by itself, be made the basis for addition" and the decision of the Hon'ble High Court of Jharkhand delivered in the case of CIT. Ranchi vs. Ravindra Kumar Jain reported in (2009) ITA NO.6509/Del/2014 33 SOT 251 (Delhi) wherein. it has been held that "addition made by the lower authorities merely on the basis of statement recorded during survey and thereafter, without bringing any corroborative material on record is devoid any merits." We also find force in the assessee's counsel contention that in view of the CBDT's Letter issued vide F.No. 286/2/2003-IT…

RAJESH KUMAR POONIA,JHUNJHUNU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- JHUNJHUNU, JHUNJHUNU, JHUNJHUNU

In the result, both the appeals of the assessee are allowed

ITA 623/JPR/2024[2016-17]Status: DisposedITAT Jaipur06 May 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Vedant Agrawal, Adv. (V.C)For Respondent: Sh. Anup Singh, Add. CIT-DR

Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 145(3)

…O and confirmed by the Ld. CIT(A) and allow the Appeal of the Assessee accordingly.” (copy of order attached P.B. NO…..) (ii) Hon'ble High Court of Jharkhand delivered in the case of CIT, Ranchi vs. Ravindra Kumar Jain reported in (2009) ITA NO.6509/Del/2014 33 SOT 251 (Delhi) wherein, it has been held that "addition made by the lower authorities merely on the basis of statement recorded during survey and thereafter, without bringing any corroborative material on record is devoid any merits." We also find force in the assessee's counsel contention that in view of the CBDT's Letter issued vide F.No. 286/2/2003-IT…

RAJESH KUMAR POONIA,JHUNJHUNU vs. ASSISTANT COMMISSIONER OF INCOME TAX, JHUNJHUNU

In the result, both the appeals of the assessee are allowed

ITA 611/JPR/2024[2017-18]Status: DisposedITAT Jaipur06 May 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Vedant Agrawal, Adv. (V.C)For Respondent: Sh. Anup Singh, Add. CIT-DR

Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 145(3)

M/S. KHATRI PROJECTS PVT. LTD.,DELHI vs. ITO, DELHI

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

ITA 4353/DEL/2016[2007-08]Status: DisposedITAT Delhi16 Dec 2016AY 2007-08

Bench: Sh. N. K. Sainiita No. 4353/Del/2016 : Asstt. Year : 2007-08 M/S Khatri Projects Pvt. Ltd., Vs Income Tax Officer, A-2/106, Sector-16, Rohini, Ward-5(2), Delhi-110085 Delhi (Appellant) (Respondent) Pan No. Aacck7376A Assessee By : Sh. Vivek Bansal, Adv. Revenue By : Sh. Rajesh Kumar, Sr. Dr Date Of Hearing : 19.10.2016 Date Of Pronouncement : 16.12.2016 Order This Is An Appeal By The Assessee Against The Order Dated 30.05.2016 Of Ld. Cit(A)-36, New Delhi.

For Appellant: Sh. Vivek Bansal, AdvFor Respondent: Sh. Rajesh Kumar, Sr. DR

Section 139(1)Section 148Section 68

…ceedings Delhi ITAT IibsInfonet (P) Ltd., New Delhi vs Assessee on 8 March, 2016 I.T.A. No. 6509/DEL/2O14 "the decision of the Hon'ble High Court of Jharkhand delivered in the case of CIT, Ranchi vs. Ravindra Kumar Jain reported in (2009) ITA NO.6509/Del/2014 33 SOT 251 (Delhi) wherein, it has been held that "addition made by the lower authorities merely on the basis of statement recorded during survey and thereafter, without bringing any corroborative material on record is devoid any merits." in view of the various judicial decisions wherein, it has been held that such statement does not have any evidentiary val…

PRINCIPAL COMMISSIONER OF INCOME TAX - 4 vs. M/S IIBS INFONET PVT. LTD.

The appeal is dismissed

ITA/585/2016HC Delhi14 Sept 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA

Section 133ASection 260A

…o survey under Section 133A during the course of which his statement was recorded. The tribunal relied upon the decision reported as CIT vs. S Khakder Khan reported as (2008) 300 ITR 157 (Madras) and CIT, Ranchi vs. Ravindra Kumar Jain reported in (2009) 33 SOT 251 (Del). The revenue urges that the decision in CIT vs. MAK Data Pvt. Ltd.(2013) 352 ITR 1 (Del) was overlooked. It is stated that the Court in that judgment ruled that such statements can be the sole basis for completing assessment and adding to the income of the assessee. This court has considered the submissions. During the course of he…

AVINASH KUMAR SETIA,NEW DELHI vs. DCIT, NEW DELHI

In the result, the Appeal filed by the Assessee stands allowed

ITA 1787/DEL/2013[2009-10]Status: DisposedITAT Delhi28 Apr 2016AY 2009-10

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. UN Marwah, FCAFor Respondent: Sh. Shravan Gotru, Sr. DR

Section 133ASection 142(1)Section 143(3)

…has no evidentiary value and any admission made during such statement cannot, by itself, be made the basis for addition” and the decision of the Hon’ble High Court of Jharkhand delivered in the case of CIT, Ranchi vs. Ravindra Kumar Jain reported in (2009) 33 SOT 251 (Delhi) wherein, it has been held that “addition made by the lower authorities merely on the basis of statement recorded during survey and thereafter, without bringing 13 any corroborative material on record is devoid any merits.” We also find force in the assessee’s counsel contention that in view of the CBDT’s Letter issued vide F.No. 286/2/2…

ADDL CIT 24(3), MUMBAI vs. INDERVADAN H JAIN, MUMBAI

In the result, appeal of revenue is allowed in part

ITA 103/MUM/2013[2009-10]Status: DisposedITAT Mumbai27 Apr 2016AY 2009-10

For Appellant: Shri Pramod Kumar ParidaFor Respondent: Shri Bhanwar Singh Ratnoo

Section 143(3)Section 14ASection 37

…assessee to establish by filing cogent evidence that the same was not true and correct. In addition to the above I further rely on the following decisions to support that the statement recorded during the course of survey u/s.133A had no evidentiary value. 7. 33 SOT 251 8. 6 ITR (Tribunal) 37 (Delhi) 9. 127 ITR 327 10. 23 DTR 171 8.3.20 There were no materials gathered even by the ADIT(lnv.) either during the course of surveyor after the survey to show that the material purchased were bogus and the appellant had inflated the purchases. The ADIT also did not make enquiries with any of the alleged suspicious suppli…

M/S. IIBS INFONET (P) LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the Appeal filed by the Assessee stands allowed

ITA 6509/DEL/2014[2010-11]Status: DisposedITAT Delhi08 Mar 2016AY 2010-11

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Dr. Rakesh Gupta, Adv. & Sh. SomilFor Respondent: Sh. T. Vasanthan, Sr. DR

Section 133ASection 143(3)

…(2008) 22 SOT (Mumbai) - CIT vs. P. Balasubramanian 354 ITR 116 (Mad.) 3 - ITO vs. Ram Prakash ITA No. 61/Agra/2013 dated 18.7.2014. - Mahesh Ohri vs. ACIT 23 ITR (T) 522 - Abhi Developers vs. ITO (2007) 12 SOT 444 (Ahd.) - Ravinder Kumar vs. DCIT (2009) 33 SOT 251 (Del.) - DCIT vs. Premsons 37 DTR 150 (Mumbai ‘B’) - CIT vs. Digambar Kumar Jina (HUF) 84 DTR 365 (MP) - ACIT vs. Safe Enterprises (2011) 128 ITD 459 (Mum) 6.1 He also draw our attention towards the CBDT’s Letter issued vide F.No. 286/2/2003-IT (Inv) dated 10.3.2003 wherein it is mentioned that while recording statement during the course of se…