How many judgments cite CIT v. Dhingra Metal Works?

113 judgments on BharatTax cite CIT v. Dhingra Metal Works (328 ITR 384), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. Dhingra Metal Works come up under?

It is most often cited in judgments turning on Section 133A, Section 143(3), Section 131, Section 69C, Section 132(4), Section 148.

CIT v. Dhingra Metal Works

328 ITR 384High Court2010#954 most cited

What is CIT v. Dhingra Metal Works authority for?

Statements recorded and materials collected during a survey under Section 133A are not made on oath, unlike those under Section 132(4), and thus are not conclusive evidence; an income addition cannot be made solely based on such statements.

113

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Dhingra Metal Works · Section 133A · Section 132(4) · evidentiary value of survey statement · statement not under oath · non-conclusive evidence · addition based on survey statement · retracted statement · Section 133A(3)(iii) may · survey officer oath

Also reported as

196 Taxmann 488

Sections most often in play

Section 133A Section 143(3)Section 131 Section 69C Section 132(4)Section 148 Section 250 Section 68

Issues it is cited on

section 133a(3)(iii)section 243 true and full disclosure carry forward of losses section 245d full and true disclosure retracted statement disallowance of interest expenditure section 245 onus of proof non-speaking order unabsorbed depreciation

Judgments citing CIT v. Dhingra Metal Works

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)

…aration or statement in view of settled position of law laid down by Hon’ble Courts is unsustainable in law. The reference in this regard can be made to the decision in ‘Paul Mathew & Sons Vs CIT’ [2003, 263 ITR 101 (Ker)], ‘CIT Vs Dhingra Metal Works’ [2010, 328 ITR 384 (Del)], and ‘CIT Vs S Khader Khan Son’ [2012, 210 Taxman 248 (SC)], following which hon’ble courts rejected the Revenues claim for making addition solitarily on the basis of statement, such for instance are; ‘CIT Vs P. Balasubramanian’ [2013, 354 ITR 116 (Mad)], ‘CIT Vs Ibis Infonet Pvt. Ltd.’ (2017) 394 ITR 538 (Del)], ‘PCIT Vs Sunshine Import &…

DY. COMMISSIONER OF INCOME TAX,SATARA CIRCLE,SATARA, SATARA vs. KAY BOUVET ENGINEERING LIMITED, SATARA

In the result, both the appeals filed by the Revenue and both the COs filed by the assessee are dismissed

ITA 1392/PUN/2025[2019-20]Status: DisposedITAT Pune16 Dec 2025AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Ashwani Kumar &For Respondent: S/Shri Amol Khairnar CIT-DR and Manish M. Mehta

Section 131Section 133ASection 143(1)(a)Section 143(3)Section 148

…Revenue against the order of Hon’ble Madras High Court was dismissed by the Hon’ble Supreme Court as reported in (2013) 352 ITR 480 (SC). 14. Referring to the decision of Hon’ble Delhi High Court in the case of CIT vs. Dhingra Metal Works reported in (2010) 328 ITR 384 (Del), he submitted that the Hon’ble High Court in the said decision has held that for a statement to have evidentiary value, the survey officer should have been authorized to administer oath and to record sworn statement. While section 132(4) specifically authorizes an officer to examine a person on oath, section 133A does not permit the same. M…

DY COMMISSIONER OF INCOME TAX, SATARA vs. KAY BOUVET ENGINEERING LIMITED, SATARA

ITA 1374/PUN/2025[2018-19]Status: DisposedITAT Pune16 Dec 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Respondent: Shri Ashwani Kumar &

Section 131Section 133ASection 143(1)(a)Section 143(3)Section 148

…e Revenue against the order of Hon'ble Madras High Court was dismissed by the Hon'ble Supreme Court as reported in (2013) 352 ITR 480 (SC). 14. Referring to the decision of Hon'ble Delhi High Court in the case of CIT vs. Dhingra Metal Works reported in (2010) 328 ITR 384 (Del), he submitted that the Hon'ble High Court in the said decision has held that for a statement to have evidentiary value, the survey officer should have been authorized to administer oath and to record sworn statement. While section 132(4) specifically authorizes an officer to examine a person on oath, section 133A does not permit the same. M…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4(3), KOLKATA, KOLKATA vs. AVIMA EXPORTS PRIVATE LIMITED, KOLKATA

Accordingly the ground No. 2 is dismissed by upholding the order of Ld

ITA 1439/KOL/2025[2014-15]Status: DisposedITAT Kolkata11 Nov 2025AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Dcit, Central Circle 4(3) Avima Exports Private Limited 4Th Ns Road, Dalhousie, Kolkata, 110, Shantipally, Vs. Kolkata-700107, West Bengal Kolkata-700001, West Bengal (Appellant) (Respondent) Pan No. Aagca5857N Assessee By : Shri Manish Tiwari, Ar Revenue By : Shri Raja Sengupta, Dr Date Of Hearing: 03.09.2025 Date Of Pronouncement: 11.11.2025

For Appellant: Shri Manish Tiwari, ARFor Respondent: Shri Raja Sengupta, DR

Section 131Section 133ASection 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM DCIT, Central Circle 4(3) AVIMA Exports Private Limited 4th NS Road, Dalhousie, Kolkata, 110, Shantipally, Vs. Kolkata-700107, West Bengal Kolkata-700001, West Bengal (Appellant) (Respondent) PAN No. AAGCA5857N Assessee by : Shri Manish Tiwari, AR Revenue by : Shri Raja Sengupta, DR Date of hearing: 03.09.2025 Date of pronouncement: 11.11.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the Revenue against the order of the Commissioner of Income-tax (Appeals), Kolkata-27(here…

CHOKKANAHALLI GUNDAPPA CHANDRAPPA ,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(4), BANGALORE

In the result both these appeals filed by the assessee are allowed

ITA 311/BANG/2025[2018-19]Status: DisposedITAT Bangalore07 Nov 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Sri Sandeep C., A.RFor Respondent: Sri N. Balusamy, D.R

Section 133ASection 143(2)Section 250

…ITANos.310 & 311/Bang/2025 Shri Chokkanahalli Gundappa Chandrappa, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI,VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. 310 & 311/Bang/2025 Assessment Year : 2017-18 & 2018-19 Shri Chokkanahalli Gundappa Chandrappa No.4 AC-402, CGC Complex Kammanahalli Main Road DCIT Vs. Bangalore 560 043 Central Circle 1(4) Bangalore PAN NO :ACBPC1500A APPELLANT RESPONDENT Appellant by : Sri Sandeep C., A.R. Respondent by : Sri N. Balusamy, D.R. Date of Hearing : 11.08.2025 Date of Pronouncement : 07.11.2025 O R D E…

CHOKKANAHALLI GUNDAPPA CHANDRAPPA ,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(4), BANGALORE

ITA 310/BANG/2025[2017-18]Status: DisposedITAT Bangalore07 Nov 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Sri Sandeep C., A.RFor Respondent: Sri N. Balusamy, D.R

Section 133ASection 250Section 37

…ITA Nos.310 & 311/Bang/2025 Shri Chokkanahalli Gundappa Chandrappa, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "A"BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI,VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.310 & 311/Bang/2025 Assessment Year : 2017-18 & 2018-19 Shri Chokkanahalli Gundappa Chandrappa No.4 AC-402, CGC Complex Kammanahalli Main Road Bangalore 560 043 PAN NO : ACBPC1500A Vs. DCIT Central Circle 1(4) Bangalore RESPONDENT APPELLANT Appellant by : Sri Sandeep C., A.R. Respondent by : Sri N. Balusamy, D.R. Date of Hearing : 11.08.2025 Date of Pronouncement : 07.11.2025…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. VIVEK GUPTA, KOLKATA

The appeal of the revenue is dismissed

ITA 1557/KOL/2025[2013-14]Status: DisposedITAT Kolkata28 Oct 2025AY 2013-14

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

Section 131Section 133ASection 143(3)Section 195Section 250Section 40Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.1557/Kol/2025 (Assessment Year 2013-2014) I.T.A. No.1558/Kol/2025 (Assessment Year 2014-2015) Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata, 110, Shantipally, Kolkata - 700107……..…...……………....Appellant vs. Vivek Gupta, 22, New Road, Alipore, Kolkata - 700027 [PAN: ADTPG3727C] ................................ Respondent Appearances by: Assessee represented by : Manish Tiwari, FCA Department represented by : S.B. Chakraborthy, Sr. DR Date of concluding the h…

DEPUTY COMMSSIONER OF INCOME TAX, CENTRAL CIRCLE, 4(3), KOLKATA, KOLKATA vs. PRIVI EXPORTS PRIVATE LIMITED, KOLKATA

Accordingly the ground No. 2 is dismissed by upholding the order of Ld

ITA 1456/KOL/2025[2017-18]Status: DisposedITAT Kolkata28 Oct 2025AY 2017-18

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 131Section 133ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.1456/Kol/2025 (Assessment Year 2017-2018) Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata, 110, Shantipally, Kolkata - 700107……..…...……………....Appellant vs. Privi Exports Private Limited, Office No. 2, GF, 91A/1, Park Street, Kolkata - 700016 [PAN: AAICP6253B]................................ Respondent Appearances by: Assessee represented by : Manish Tiwari, FCA Department represented by : Sanat Kumar Raha, CIT-DR Date of concluding the hearing : 08.09.2…

SUNIL KUMAR AGARWAL,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 521/JPR/2025[2020-21]Status: DisposedITAT Jaipur14 Oct 2025AY 2020-21

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, \nvk;dj vihy la-@ITA Nos.513 & 519 to 521/JP/2025\nfu/k Zkj.k o\"kZ@Assessment Years : 2016-17 & 2018-19 to 2020-21\n\nSunil Kumar Agarwal\n395, Narnoli Mansion, Outside\nSanganeri Gate, Jaipur\ncuke\nVs.\nACIT,\nCentral Circle-2,\nJaipur\nLFkk;h y s[kk l a-@thvkb Zvkj la-@PAN/GIR No.: ABRPA9601M\nvihykFkhZ@Appellant i zR;Fkh Z@Respondent\n\nvk;dj vihy la-@ITSS No. 03/JP/2025\nfu/k Zkj.k o\"kZ@Assessment Year : 2015-16\

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Mrs. Anita Rinesh, JCIT, Sr-DR

Section 132Section 139Section 153ASection 234B

…{ "clean_text": "vk;dj vihyh; vf/kdj.k] t;i qj U;k;ihB] t;i qj \nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR \nMk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; d s le{k\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, \nvk;dj vihy la-@ITA Nos.513 & 519 to 521/JP/2025\nfu/k Zkj.k o\"kZ@Assessment Years : 2016-17 & 2018-19 to 2020-21\n\nSunil Kumar Agarwal\n395, Narnoli Mansion, Outside\nSanganeri Gate, Jaipur\ncuke\nVs.\nACIT,\nCentral Circle-2,\nJaipur\nLFkk;h y s[kk l a-@thvkb Zvkj la-@PAN/GIR No.: ABRPA9601M\nvihykFkhZ@Appellant i zR;Fkh Z@Respond…

SUNIL KUMAR AGARWAL,JAIPUR vs. ACIT, CEN. CIR-2, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 513/JPR/2025[2016-17]Status: DisposedITAT Jaipur14 Oct 2025AY 2016-17

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Mrs. Anita Rinesh, JCIT, Sr-DR

Section 132Section 139Section 153ASection 234B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 513 & 519 to 521/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2016-17 & 2018-19 to 2020-21 cuke Sunil Kumar Agarwal ACIT, Vs. 395, Narnoli Mansion, Outside Central Circle-2, Sanganeri Gate, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABRPA9601M vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITSS No. 03/JP/2025 fu/kZkj.k…

DY.COMMISSIONER OF INCOME TAX,CC-2,, KANPUR vs. SHRI.MOHAMMAD ASFAND AKHTAR, KANPUR

In the result, the appeal of Revenue in ITA

ITA 144/LKW/2022[2018-19]Status: DisposedITAT Lucknow26 Sept 2025AY 2018-19

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri R. K. Agarwal, CIT(DR)

Section 143(3)Section 36(1)(va)Section 37Section 41Section 41(1)Section 68Section 69C

…counsel for the appellant that the statement elicited during the survey operation has no evidentiary value and the Income-tax Officer was well aware of this." 37. Hon’ble Delhi High Court in the case of Commissioner of Income-tax v. Dhingra Metal Works [2010] 328 ITR 384 (Delhi) dated 04-10-2010 held that the statement recorded u/s 133A of the Act having no evidentiary value as not recorded under oath and admission is extremely important piece of evidence but cannot said to be conclusive and it is open to the person to show that it is incorrect. Since in the instant case the assessee has been able to explain the…

MOHD. ASFAND AKHTAR,KANPUR vs. DEPUTI COMMISSIONER OF INCOME TAX CC-2, KANPUR

In the result, the appeal of Revenue in ITA

ITA 139/LKW/2022[2018-19]Status: DisposedITAT Lucknow26 Sept 2025AY 2018-19

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri R. K. Agarwal, CIT(DR)

Section 143(3)Section 36(1)(va)Section 37Section 41Section 41(1)Section 68Section 69C

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, TRICHY, INCOME TAX OFFICE, TRICHY vs. RAMASAMY SIVAPRAKASAM, KARUR

ITA 1267/CHNY/2025[2016-17]Status: DisposedITAT Chennai12 Sept 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. M.K. Rangaswamy, CAFor Respondent: Ms. Anitha, Addl. CIT

Section 131Section 133ASection 250Section 37Section 37(1)

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1266 & 1267/Chny/2025 िनधा"रण वष"/Assessment Years: 2014-15 & 2016-17 The DCIT, v. Ramasamy Sivaprakasam, Central Circle-2, No.32-A, Trichy. Kamarajapuram East Karur, Karur-639 002. [PAN: AZWPS 4034 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Ms. Anitha, Addl. CIT Assessee by : Mr. M.K. Rangaswamy, CA : सुनवाईक"तारीख/Date…

DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX OFFICE, TRICHY vs. RAMASAMY SIVAPRAKASAM, KARUR

ITA 1266/CHNY/2025[2014-15]Status: DisposedITAT Chennai12 Sept 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. M.K. Rangaswamy, CAFor Respondent: Ms. Anitha, Addl. CIT

Section 131Section 133ASection 250Section 37Section 37(1)

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1, COIMBATORE vs. RAM BATTERY INDIA PRIVATE LIMITED, ERODE

In the result, appeal filed by the revenue in ITA No

ITA 1167/CHNY/2025[2020-21]Status: DisposedITAT Chennai31 Jul 2025AY 2020-21

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.1167/Chny/2025 ननिाारण वर्ा/Assessment Year: 2020-21 V. Deputy Commissioner Of Income Ram Battery India Private Tax, Limited, Central Circle-1, No.406, Perundurai Road, Coimbatore Erode, Tamil Nadu- 638 009. [Pan: Aagcr3898A] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Co No.37/Chny/2025 ननिाारण वर्ा/Assessment Year: 2020-21 Ram Battery India Private Limited, Deputy Commissioner Of No.406, Perundurai Road, Erode, Income Tax, Tamil Nadu- 638 009. Central Circle-1, [Pan: Aagcr3898A] Coimbatore (अपीलार्थी/Cross Objector/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Ms. R.Anitha, Addl. Cit. : प्रत्यर्थी की ओर से /Respondent By Mr.S.Sridhar, Advocate (Erode) For Cross Objector / Respondent सुनवाईकीतारीख/Date Of Hearing : 29.07.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.07.2025 आदेश / O R D E R Per Manu Kumar Giri, Jm: This Is An Appeal (Ita No.1167/Chny/2025) Preferred By The Revenue Against The Order Of The Ld. Commissioner Of Income Tax (Appeal)

Section 131Section 133A

…nt to, any proceeding under this Act, as already extracted above, makes it clear that the materials collected and the statement recorded during the survey under Section 133A are not conclusive piece of evidence by itself." In CIT v. Dhingra Metal Works [2010] 328 ITR 384/[2011] 196 Taxman 488 (Delhi), the Delhi High Court held that while Section 132(4) of the Act specifically authorises an Officer to examine a person on oath, Section 133A did not permit the same. The Delhi High Court further held that the word "may" used in Section 133A(3)(iii) of the Act clarifies beyond doubt that the material collected and the…

MANOJ KUMAR KHUBANI,BARMER vs. DC CEN CIR 2 JDH, JODHPUR

In the result, stands ALLOWED

ITA 376/JODH/2023[2018-19]Status: DisposedITAT Jodhpur24 Jun 2025AY 2018-19

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR. BEFORE: DR. MITHA LAL MEENA, ACCOUNTANT MEMBER & DR. S. SEETHALAKSHMI, JUDICIAL MEMBER I.T.A. No. 376/Jodh/2023 Assessment Year: 2018-19 Manoj Kumar Khubani Vs. The DCIT M/s Maa Ambey Electronics, Central Circle-2 Old Bus Stand, Barmer Jodhpur PAN No.: AGDPK6495N Appellant Respondent Sh. Rajendra Sisodia, Adv. Appellant by Respondent by Sh. Karni Dan, Addl. CIT(Sr. DR) Date of Hearing 08/05/2025 Date of Pronouncement 24/06/2025 ORDER PER: DR. S. SEETHALAKSHMI, J.M. This is an appeal filed by the assessee against the order of ld. CIT (A), Jaipur dat…

SANJAY SINGAL,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, CHANDIGARH

ITA 655/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh08 Oct 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Smt. Kusum Bansal, CIT, DR

Section 132Section 132(4)Section 250(6)Section 68Section 69ASection 69C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 655/CHD/2023 "नधा"रण वष" / Assessment Year : 2015-16 Shri Sanjay Singal, The DCIT, बनाम Plot No.78, Industrial Area, Central Circle-1, VS Phase-1, Chandigarh. Chandigarh. "थायी लेखा सं./PAN /TAN No: ANRPS7985C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 610/CHD/2023 "नधा"रण वष" / Assessment Year : 2015-16 M/s Sanjay Singal, HUF The DCIT, बनाम Plot No.78, Industrial Area, Central C…

M/S SANJAY SINGAL HUF,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

ITA 610/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh08 Oct 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Smt. Kusum Bansal, CIT, DR

Section 132Section 132(4)Section 250(6)Section 68Section 69ASection 69C

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

ITA 2938/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Aug 2024AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR

Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…ents were recorded u/s 131 of the Act. It is submitted that statements have been recorded under section 131 of the Act has no evidentiary value and therefore, cannot be relied upon to draw any adverse opinion. Reliance is placed on the following judgments: i) 328 ITR 384 (Del) CIT v. Dhingra Metal Works ii) 300 ITR 157 (Mad) CIT v. S. Khader Khan Son affirmed by the Apex Court in the case of CIT v. S Khader Khan Son reported in 352 ITR 480 iii) 263 ITR 101 (Ker) Paul Mathews and Sons v. CIT iv) 2 SOT 402 (Coch) Kurunnem Velil Financiers (P) Ltd. v. DCIT v) 394 ITR 383 (Raj) CIT vs. ARL Infratech Ltd. vi) 256 ITR…

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

ITA 2937/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Aug 2024AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR

Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

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