CIT v. Radha Kishan Goel

278 ITR 454High Court2005#1693 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Radha Kishan Goel · Section 132(4) · retraction of statement · statement during search · evidentiary value of confession · Section 153A · Section 69A · Section 147 · statement recorded under section 132(4) · withdrawal of statement · search assessment

Also reported as

152 Taxmann 290200 CTR 300

Sections most often in play

Section 143(3)Section 147 Section 132(4)Section 37(1)Section 133(6)Section 69A Section 153A Section 131(1A)

Issues it is cited on

gaar section 65(b)section 181 section 194q section 193 section 65b(4)section 158bb(1)retraction of statement section 158bb section 65b statement under section 132(4)section 65

Judgments citing CIT v. Radha Kishan Goel

Timble Realty P.Ltd, Navi Mumbai vs. ITO 10(3)(4), Mumbai

In the result, the appeals filed by the assessee are allowed

ITA 5664/MUM/2015[2009-10]Status: DisposedITAT Mumbai27 Oct 2016AY 2009-10

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am आयकर अपीऱ सं./I.T.A. No.5664/Mum/2015 (निर्धारण वर्ा / Assessment Year : 2009-10) Timble Reality Pvt Ltd., बनाम/ Income Tax Officer 10(3)(4), F No.2, Bldg, Gh 10, Dronagiri Aayakar Bhavan, Vs. Housing Complex, Sector-30, M K Road, P O Bokadvira, Mumbai-400020 Tal.Uran-400702 (अपीऱधथी /Appellant) (प्रत्यथी / Respondent) ..

Section 132Section 153CSection 234BSection 69C

…aces it reliance on the judgement of the Hon'ble Gujarat High Court in the case of Koilashben Manharlal Chokshi reported in (2010) 3281TR 411 (Guj). In an another decision Hon'ble Allahabad High Court in the case of CIT Vs Radha Kishan Goel reported in (2005) 270 ITR 454 observed that during the course of search and seizure action;' harassment had coercion do take place resulting putting an assessee under mental, torture; thereby the assessee loses his normal mental state of mind. The Hon'ble Supreme Court in case of Pullangode Rubber Produce Co. Ltd Vs State of Kerala reported in (1973) 91 ITR 18 (SC) held that…

DCIT 22(3), Navi Mumbai vs. Vijay Ravji Gajra, Navi Mumbai

In the result, revenue’s appeal for Asst Year

ITA 6261/MUM/2014[2009-10]Status: DisposedITAT Mumbai05 Oct 2016AY 2009-10

Bench: Shri Jason P. Boaz (Am) & Shri Sandeep Gosain (Jm) Assessment Year: 2009-10

For Appellant: Shri. Rajnesh K. ArvindFor Respondent: Shri. Sunil Kumar Tiwari

Section 132Section 132(4)Section 153ASection 271A

…income was derived. The provision of clause-2 of Explanation-V appended to section 271(1)(c) are similar to section 271AAA(2). The scope and meaning has been lucidly explained by the Hon'ble Allahabad High Court in the case of CIT vs. Radha Kishan Goel (2005) 278 ITR 454 (All.), which was followed by the Hon'ble Gujarat High Court in the above referred case. In view of the above principles laid down, we are of the opinion that immunity provided under s/s.(2) of section 271AAA is applicable and accordingly, the order of CIT(A) does not require any modification. Revenue’s grounds are rejected. 4.4.6 In the factual…

Anand Kumar Bansal, Delhi vs. DCIT, Faridabad

Appeal is allowed

ITA 1057/DEL/2013[2009-10]Status: DisposedITAT Delhi05 Aug 2016AY 2009-10

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaanand Kumar Bansal Vs Dcit 145, Bank Enclave, Central Circle Ii Lakshmi Nagar, Faridabad. Delhi. Aajpb0552D

Section 132(4)Section 153BSection 271A

…be no occasion of an assessee to stage and make averments in the exact format stipulated by the provisions considering the setting in which such statement is being recorded, as noted by the Allahabad High Court in the case of CIT Vs. Radha Kishan Goel (2005) 278 ITR 454. Secondly, considering the illiterate, to be specific and to the point regarding the conditions stipulated by exception no.2 while making statement u/s 132(4) of the Income tax Act, 1961. The view taken by the Tribunal as well as the Allahabad High Court to the effect that even if the statement does not specify the manner in which the income is d…

ACIT Cen Cir 7, Mumbai vs. Wizcraft International Entertainment P.Ltd, Mumbai

In the result, the appeal filed by revenue is dismissed

ITA 6876/MUM/2014[2011-12]Status: DisposedITAT Mumbai24 Jun 2016AY 2011-12

Bench: Shri D.Karunakara Rao & Shri Pawan Singhassessment Year: 2011-12 Acit, Cc-7, M/S Wizcraft International Pvt. Ltd., Room No. 805, 8Th Floor, 5Th Floor, Satyadev Plaza, Veera Old Cgo Annex, , M. K. Road, Desai Road, Andheri (West), Vs. Mumbai-400020. Mumbai-400053. Pan: Aaacw1931D (Appellant) (Respondent)

For Appellant: Shri Senehal Shah (AR)For Respondent: Ms. Ramapriya Raghavan

Section 132(1)Section 132(4)Section 143(3)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI D.KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER Assessment Year: 2011-12 ACIT, CC-7, M/s Wizcraft International Pvt. Ltd., Room No. 805, 8th Floor, 5th Floor, Satyadev Plaza, Veera Old CGO Annex, , M. K. Road, Desai Road, Andheri (West), Vs. Mumbai-400020. Mumbai-400053. PAN: AAACW1931D (Appellant) (Respondent) Revenue by : Ms. Ramapriya Raghavan (Sr. DR) Assessee by : Shri Senehal Shah (AR) Date of hearing : 07.06.2016 Date of Order : 24.06.2016 O R D E R PER PAWAN SINGH, JM: 1. The Revenue has filed the p…

DCIT Cen Cir 44, Mumbai vs. Shashikiran Shetty, Mumbai

In the result, the appeals filed by the assessee in ITA N0

ITA 5978/MUM/2013[2009-10]Status: DisposedITAT Mumbai25 May 2016AY 2009-10

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 5813/Mum/2013 ("नधा"रण वष" / Assessment Year : 2007-08) Shashikiran Shetty, Dcit, Cen. Cir. 44, बनाम/ 5 Th Floor, Diamond Square, Aayakar Bhavan, V. Cst Road Kalina, M.K. Road, Santacruz (East), Mumbai – 400 020. Mumbai – 400 098. "थायी लेखा सं./Pan : Ameps 5601 B (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Manjunatha Swamy

Section 131Section 132(1)Section 132(4)Section 133ASection 143(3)Section 153ASection 271A

…ellate proceedings before the learned CIT(A): (i) CIT vs. Mahendra C. Shah (2008) 299 ITR 305 (Guj.) (ii) CIT vs. E.V. Balashanmugham (2006) 286 ITR 626 (Mad.) (iii) CIT vs. Nem Kumar Jain (2006) 151 Taxman 187 (All.) (iv) CIT vs. Radha Kishan Goel (2005) 278 ITR 454 (All.) (v) Gulabrai V. Gandhi vs. ACIT (2003) 84 ITD 370 (Mum.) (vi) Ashok Kumar Sharma vs. DCIT (ITA Nos.476 & 477/CTK/2011) (ITAT, Cuttack) dated 22.12.2011. (vii) Pramod Kumar Jain, Bargarh vs. DCIT (ITA Nos.131,132 & 133/CTK/2012) (ITAT Cuttack) dated 20.07.2012 (viii) CIT vs. Radha Kishan Goel (278 ITR 454) (All.) (ix) DCIT vs. Pioneer On…

Shashikiran Shetty, Mumbai vs. DCIT Cen Cir 44, Mumbai

In the result, the appeals filed by the assessee in ITA N0

ITA 5813/MUM/2013[2007-08]Status: DisposedITAT Mumbai25 May 2016AY 2007-08

For Respondent: Shri Manjunatha Swamy

Section 131Section 132(1)Section 132(4)Section 133ASection 143(3)Section 153ASection 271A

Options Developrs and Builders, Mumbai vs. DCIT Ce Cir 22, Mumbai

The appeal of the assessee is allowed and the ld

ITA 7129/MUM/2013[2010-11]Status: DisposedITAT Mumbai24 May 2016AY 2010-11

Bench: Shri Joginder Singh & Shri Ashwani Tanejaassessment Year: 2010-11 Options Developers & Acit, Central Circle-22, Builders, Room No.465, बनाम/ 10, Mithila Shopping Centre Aayakar Bhavan, Vs. Ground Floor, V. M. Road, M.K. Road, Juhu Scheme Vile Parle (W) Mumbai-400020 Mumbai-400049 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaafo6752F "नधा"रती क" ओर से / Assessee By Shri Vijay Kothari Ms. Sudha Ramchandran-Dr राज"व क" ओर से / Revenue By 05/05/2016 सुनवाई क" तार"ख / Date Of Hearing : 16/05/2016 आदेश क" तार"ख /Date Of Order:

Section 132Section 271A

…s never made aware about the requirement of the law. The ld. counsel placed reliance upon the following decisions :- i. CIT vs Mahendra C. Shah (2008) 299 ITR 305 (Guj.); 215 CIT 493 (Guj.). 3 M/s Options Developers & Builders ii. CIT vs Radha Kishan Goyal 278 ITR 454 (All.), iii. DCIT vs Mr. Hafeez S. Contractor (ITA No.6415/Mum/2013) order dated 02/09/2015, iv. ACIT(OSD) vs M/s Kanakia Spaces Pvt. Ltd. (ITA No.6763/Mum/2011) order dated 10/07/2013, v. Shri Uday C Tamhankar vs DCIT (ITA No.711 to 715 /Mum/2011, etc), Order dated 11/09/2015, vi. Sudha Gupta vs DCIT (ITA No.5445/Del./2012) order dated 22/08/201…