What is CIT v. Eastern Commercial Enterprises authority for?

If the Assessing Officer relies on adverse evidence or witness testimony, including statements recorded under Section 132(4), the assessee must be provided an opportunity to cross-examine the witness or source of the evidence, upholding principles of natural justice. An assessment made without such an opportunity may be considered invalid.

How many judgments cite CIT v. Eastern Commercial Enterprises?

205 judgments on BharatTax cite CIT v. Eastern Commercial Enterprises (210 ITR 103), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. Eastern Commercial Enterprises come up under?

It is most often cited in judgments turning on Section 143(3), Section 153C, Section 153A, Section 147, Section 132(4), Section 132.

CIT v. Eastern Commercial Enterprises (210 ITR 103)

Assistant Commissioner of Income Tax, Central Circle-2, Surat vs. Jayantibhai Virjibhai Babariya, Surat

In the result, the appeal of the Revenue is dismissed

ITA 297/SRT/2023[2018-19]Status: DisposedITAT Surat11 Sept 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.297/Srt/2023 (िनधा"रणवष" / Assessment Year: (2018-19) (Virtual Court Hearing) Assistant Commissioner Of Shri Jayantibhai Virjibhai Babariya, Income-Tax, Circle-2, Surat, Vs. K-801, River View Heights, Room No.503, 5Th Floor, Aayakar Pedar Road, Mota Varachha, Bhawan, Majura Gate, Surat- Surat-394101 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpb 0820 M (अपीलाथ" /Appellant) (""थ"/Respondent)

For Appellant: Shri Ashwin K Parekh, ARFor Respondent: Shri Ashok B. Koli, CIT-DR

Section 143(3)Section 251(1)(a)Section 69

…g authority though the statements of those witness were made the basis of the impugned order is a serious flaw which makes the order nullity. We note that same view was expressed by the Hon`ble Calcutta High Court in the case of Eastern Commercial Enterprises 210 ITR 103 (Cal), wherein it was held that it is a trite law that cross examination is the sine qua non of due process of taking evidence and no adverse inference can be drawn against the party unless the party is put on notice of the case made out against him. Therefore, the addition made by the assessing officer based on the statement of Shri Manoj C. Pat…

Natwar Lal Gala, Mumbai vs. CIT (A)-52, Mumbai

ITA 399/MUM/2021[2015-16]Status: DisposedITAT Mumbai31 Jul 2023AY 2015-16

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon’Ble

Section 68

…p flop in the stand taken by Mr R. K. Kedia, presumably to suit his purpose. The Courts have time and again held that the statement on oath of such persons cannot be relied upon. Reliance is placed on the decision of Eastern Commercial Enterprises reported in 210 ITR 103 (Cal HC). (b) It would not be out of place to mention that in the case of Brij Bhushan Singhal (ITA No 1412/Del/2018) wherein assessment proceedings have been concluded based on the same search action on Mr R. K. Kedia, the Honourable Tribunal in their order dated 31.10.2018 at para 113 have held that “In the present case, the opportunity to the…

Natwar Lal Gala, Mumbai vs. CIT (A)-52, Mumbai

ITA 398/MUM/2021[2014-15]Status: DisposedITAT Mumbai31 Jul 2023AY 2014-15

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon’Ble

Section 68

…p flop in the stand taken by Mr R. K. Kedia, presumably to suit his purpose. The Courts have time and again held that the statement on oath of such persons cannot be relied upon. Reliance is placed on the decision of Eastern Commercial Enterprises reported in 210 ITR 103 (Cal HC). (b) It would not be out of place to mention that in the case of Brij Bhushan Singhal (ITA No 1412/Del/2018) wherein assessment proceedings have been concluded based on the same search action on Mr R. K. Kedia, the Honourable Tribunal in their order dated 31.10.2018 at para 113 have held that “In the present case, the opportunity to the…

Natwar Lal Daga, Mumbai vs. CIT (A)-52, Mumbai

ITA 397/MUM/2021[2013-14]Status: DisposedITAT Mumbai31 Jul 2023AY 2013-14

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon’Ble

Section 68

…p flop in the stand taken by Mr R. K. Kedia, presumably to suit his purpose. The Courts have time and again held that the statement on oath of such persons cannot be relied upon. Reliance is placed on the decision of Eastern Commercial Enterprises reported in 210 ITR 103 (Cal HC). (b) It would not be out of place to mention that in the case of Brij Bhushan Singhal (ITA No 1412/Del/2018) wherein assessment proceedings have been concluded based on the same search action on Mr R. K. Kedia, the Honourable Tribunal in their order dated 31.10.2018 at para 113 have held that “In the present case, the opportunity to the…

Natwar Lal Daga, Mumbai vs. CIT (A)-52, Mumbai

ITA 396/MUM/2021[2012-13]Status: DisposedITAT Mumbai31 Jul 2023AY 2012-13

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon’Ble

Section 68

…p flop in the stand taken by Mr R. K. Kedia, presumably to suit his purpose. The Courts have time and again held that the statement on oath of such persons cannot be relied upon. Reliance is placed on the decision of Eastern Commercial Enterprises reported in 210 ITR 103 (Cal HC). (b) It would not be out of place to mention that in the case of Brij Bhushan Singhal (ITA No 1412/Del/2018) wherein assessment proceedings have been concluded based on the same search action on Mr R. K. Kedia, the Honourable Tribunal in their order dated 31.10.2018 at para 113 have held that “In the present case, the opportunity to the…

Cci Logistics Limited, Kolkata vs. D.C.I.T., CC-1(3), Kolkata

In the result, the appeal of the assessee is allowed

ITA 593/KOL/2022[2014-2015]Status: DisposedITAT Kolkata26 Jul 2023AY 2014-2015

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

Section 132Section 143(3)Section 153A

…28 of 2006 (2015) 324 E.L.T 641 (SC) ii) H R Mehta vs. ACIT 387 ITR 561, Bombay High Court iii) CIT vs. Ashwani Gupta 322 ITR 396 Delhi High Court iv) CIT vs. SMC Share Brokers Ltd. 288 ITR 345 Delhi High Court v) CIT vs. Eastern Commercial Enterprises (1994) 210 ITR 103, 111 (cal) The Ld. A.R therefore prayed that the order of Ld. CIT(A) may kindly be reversed and AO may be directed to delete the addition. 7. The Ld. D.R on the other hand relied heavily on the order of authorities below. The Ld. D.R stated that theory that cash was handed over to Shri Gopal Agarwal by the directors of the assessee has also bee…

Pinky Agarwal, Kolkata vs. ACIT, CC-3(1), Kolkata

In the result, all the appeals of the assessee(s) are allowed as per the terms indicated hereinabove

ITA 984/KOL/2018[2014-15]Status: DisposedITAT Kolkata14 Jul 2023AY 2014-15

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 143(2)Section 250

…that the assessee could controvert the statements contained in it by asking for an opportunity to cross-examine the Manager of the Bank concerning the statements made by him." ix) The Hon'ble Calcutta High Court in Eastern Commercial Enterprise, (1994) (Cal) [210 ITR 103] at page-111: Held as under:- Cross-examination is the sine qua non of due process of taking evidence and no adverse inference can be drawn against a party unless the party is put on notice of the case made out against him. He must be supplied with the contents of all such evidence, both oral and documentary so that he can prepare to meet the cas…

M/S. Nishit Agarwal Beneficiary Trust, Kolkata vs. ACIT, CC - 3(1), Kolkata

In the result, all the appeals of the assessee(s) are allowed as per the terms indicated hereinabove

ITA 983/KOL/2018[2014-15]Status: DisposedITAT Kolkata14 Jul 2023AY 2014-15

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 143(2)Section 250

…that the assessee could controvert the statements contained in it by asking for an opportunity to cross-examine the Manager of the Bank concerning the statements made by him." ix) The Hon'ble Calcutta High Court in Eastern Commercial Enterprise, (1994) (Cal) [210 ITR 103] at page-111: Held as under:- Cross-examination is the sine qua non of due process of taking evidence and no adverse inference can be drawn against a party unless the party is put on notice of the case made out against him. He must be supplied with the contents of all such evidence, both oral and documentary so that he can prepare to meet the cas…

M/S. Gateway Financial Services Ltd., Kolkata vs. ACIT, CC - 3(1), Kolkata

In the result, all the appeals of the assessee(s) are allowed as per the terms indicated hereinabove

ITA 982/KOL/2018[2014-15]Status: DisposedITAT Kolkata14 Jul 2023AY 2014-15

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 143(2)Section 250

…that the assessee could controvert the statements contained in it by asking for an opportunity to cross-examine the Manager of the Bank concerning the statements made by him." ix) The Hon'ble Calcutta High Court in Eastern Commercial Enterprise, (1994) (Cal) [210 ITR 103] at page-111: Held as under:- Cross-examination is the sine qua non of due process of taking evidence and no adverse inference can be drawn against a party unless the party is put on notice of the case made out against him. He must be supplied with the contents of all such evidence, both oral and documentary so that he can prepare to meet the cas…

Pratik Agarwal Beneficiary Trust, Kolkata vs. ACIT, C.C.-3(1), Kolkata

In the result, all the appeals of the assessee(s) are allowed as per the terms indicated hereinabove

ITA 2068/KOL/2018[2014-15]Status: DisposedITAT Kolkata14 Jul 2023AY 2014-15

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 143(2)Section 250

…that the assessee could controvert the statements contained in it by asking for an opportunity to cross-examine the Manager of the Bank concerning the statements made by him." ix) The Hon'ble Calcutta High Court in Eastern Commercial Enterprise, (1994) (Cal) [210 ITR 103] at page-111: Held as under:- Cross-examination is the sine qua non of due process of taking evidence and no adverse inference can be drawn against a party unless the party is put on notice of the case made out against him. He must be supplied with the contents of all such evidence, both oral and documentary so that he can prepare to meet the cas…

Harmuny Entertainment Pvt. Ltd., Kolkata vs. D.C.I.T., Circle - 9(1), Kolkata

In the result, appeal of the assessee is partly allowed

ITA 161/KOL/2023[2012-2013]Status: DisposedITAT Kolkata07 Jul 2023AY 2012-2013

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 161/Kol/2023 Assessment Year: 2012-13 Harmuny Entertainment Pvt. Ltd. Dcit, Circle-9(1), Kolkata 32A/28, Suren Sarkar Road Vs Kolkata - 700010 [Pan : Aacch5841H] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) Assessee By : Shri Manish Tiwary, A/R Revenue By : Shri G. Hukugha Sema, Cit सुनवाई क" तारीख/Date Of Hearing : 13/04/2023 घोषणा क" तारीख /Date Of Pronouncement: 07/07/2023 आदेश/O R D E R Per Dr. Manish Borad: This Is An Appeal Preferred By The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter Referred To As The “Ld. Cit(A)”], Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter The ‘Act’), Dated 31/01/2023 For The Assessment Year 2012-13. 2. The Assessee Has Raised The Following Grounds Of Appeal:- “1.) That On The Facts & In The Circumstances Of The Case, Order U/S 250 Of The Act Dated 31.01.2023 Passed By Ld. Cit (A), Nfac Is Arbitrary, Unjustified & Bad In Law. 2.) That On The Facts & In The Circumstances Of The Case, Ld. Cit(A), Nfac Erred In Confirming The Addition Made By Ao Amounting To Rs. 6,85,53,691/- Towards Provision For Bad & Doubtful Debts Under Provisions Of Income Tax Act, 1961 Without Considering The Fact That The Same Was Actually Written Off From The Accounts Of The Appellant In Previous Year. 3.) That On The Facts & In The Circumstances Of The Case, Ld. Cit(A), Nfac Erred In Confirming The Addition Of Rs. 3,12,27,393/- U/S 41(1) Read With Section 28(Iv) Of The Income Tax Act, 1961 On The Presumption That Liability

For Appellant: Shri Manish Tiwary, A/RFor Respondent: Shri G. Hukugha Sema, CIT

Section 143(1)Section 148Section 234BSection 234DSection 250Section 28Section 32Section 41(1)

…arded, the said disallowance is uncalled for. To support this contention reliance was placed on the judgement of the Hon’ble Supreme Court in the case of Andaman Timber Industries vs. CCE reported in 281 CTR 214 (SC) and CIT vs. Eastern Commercial Enterprises 210 ITR 103 (Cal). 7. As regards the disallowance of repairs and maintenance charges of ₹ 999,856/-, it was submitted that the said expenditure was revenue in nature incurred for interior decoration of office premises and in case the Honourable Tribunal does not hold it to be a revenue expenditure, then necessary directions may be given to allow depreciation…