CIT, Salem v. M/s.S.Khader Khan Son

210 Taxmann 248Supreme Court of India2012#1391 most cited

What is CIT, Salem v. M/s.S.Khader Khan Son authority for?

Additions to income cannot be sustained if they are based merely on a statement without any independent material or corroborative evidence.

82

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v S.Khader Khan Son · 210 Taxmann 248 · Section 133A · Section 132 · additions on statement only · material evidence for assessment · corroborating evidence · evidentiary value of statements · survey statement · search statement · unsubstantiated additions

Issues it is cited on

Judgments citing CIT, Salem v. M/s.S.Khader Khan Son

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI vs. M/S MOHIT ISPAT LTD., KUNDAIM

Appeal of the Revenue is PARTLY ALLOWED in aforestated terms

ITA 9/PAN/2020[2016-17]Status: DisposedITAT Panaji27 Feb 2026AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2016-17 Dy. Commissioner Of Income Tax, Central Circle, Panaji, Goa. . . . . . . . Appellant V/S M/S Mohit Ispat Limited 339/340, Kundaim Industrial Estate, Goa-403115 Pan: Aaccm8154E . . . . . . . Respondent Represented Assessee By: Mr Shriniwas Naik & Narchiva Lotlikar [‘Ld. Ar’] Revenue By: Mr Naveen Kumar [‘Ld. Dr’] Date Of Conclusive Hearing : 04/02/2026 Date Of Pronouncement : 27/02/2026 Order Per G. D. Padmahshali; This Appeal Of The Revenue Instituted U/S 253(2) Of The Income-Tax Act, 1961 [‘The Act’] Challenges Order Dt. 04/10/2019 Passed U/S 250 Of The Act By The Commissioner Of Income Tax Appeals-2, Panaji Goa [‘Ld. Cit(A)’] Which In Turn Sprung From Order Of Assessment Dt. 30/12/2017 Passed U/S 143(3) Of The Act By Acit, Central Circle, Panaji Goa [‘Ld. Ao’] Anent To Assessment Year 2016-17.[‘Ay’]

For Appellant: Mr Shriniwas Naik & Narchiva Lotlikar [‘Ld. AR’]For Respondent: Mr Naveen Kumar [‘Ld. DR’]
Section 132Section 133ASection 139(1)Section 143(3)Section 246ASection 250Section 253Section 253(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER Assessment Years: 2016-17 Dy. Commissioner of Income Tax, Central Circle, Panaji, Goa. . . . . . . . Appellant V/s M/s Mohit Ispat Limited 339/340, Kundaim Industrial Estate, Goa-403115 PAN: AACCM8154E . . . . . . . Respondent Represented Assessee by: Mr Shriniwas Naik & Narchiva Lotlikar [‘Ld. AR’] Revenue by: Mr Naveen Kumar [‘Ld. DR’] Date of conclusive Hearing : 04/02/2026 Date of Pronouncement : 27/02/2026 ORDER PER G. D. PADMAHSHALI; This appeal of t…

ITO WD 2(1) KOL, KOLKATA vs. UNICORN PLAZA (P) LTD., KOLKATA

In the result, the appeal filed by the revenue is dismissed and cross-objection of the assessee is also dismissed

ITA 2213/KOL/2024[2011-12]Status: DisposedITAT Kolkata19 Nov 2025AY 2011-12

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2011-12 Ito, Ward-2(1), Kolkata…………...….……………….……….……….……Appellant Vs. Unicorn Plaza (P) Ltd….………………………………….....……...…..…..Respondent Commerce House, 2A, Ganesh Chandra Avenue Room No.4, 2Nd Floor, Kolkata-700013. [Pan: Aaacu8963B] C.O. 53/Kol/2024 (In Ita No.2213/Kol/2024) Assessment Year: 2011-12 Unicorn Plaza (P) Ltd.….………………. ….……….…….……….……Cross-Objector Commerce House, 2A, Ganesh Chandra Avenue Room No.4, 2Nd Floor, Kolkata-700013. [Pan: Aaacu8963B] Vs. Ito, Ward-2(1), Kolkata ……………………………..…...…..…………….Respondent Appearances By: Shri S. Jhajharia, Fca, Appeared On Behalf Of The Assessee. Shri P. N. Barnwal, Cit- Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : November 03, 2025 Date Of Pronouncing The Order : November 19, 2025 Order Per Pradip Kumar Choubey:

Section 132Section 133ASection 139(1)Section 143(2)Section 14ASection 153ASection 250Section 68Section 69C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Year: 2011-12 ITO, Ward-2(1), Kolkata…………...….……………….……….……….……Appellant vs. Unicorn Plaza (P) Ltd….………………………………….....……...…..…..Respondent Commerce House, 2A, Ganesh Chandra Avenue Room No.4, 2nd Floor, Kolkata-700013. [PAN: AAACU8963B] C.O. 53/Kol/2024 (in ITA No.2213/Kol/2024) Assessment Year: 2011-12 Unicorn Plaza (P) Ltd.….………………. ….……….…….……….……Cross-Objector Commerce House, 2A, Ganesh Chandra Avenue Room No.…

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