CIT v. Raj Pal Bhatia

333 ITR 315High Court2011#2148 most cited

What is CIT v. Raj Pal Bhatia authority for?

A statement recorded under Section 132(4) during a search operation is not considered "books of account," "documents," or "assets found or seized" for the purpose of initiating search assessments under Chapter XIVB (e.g., Section 158BD or 153C). Such a statement is created during the search and cannot solely form the basis for assessment without other incriminating material found.

54

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Raj Pal Bhatia · Section 132(4) statement · Section 153C assessment · Section 158BD block assessment · search and seizure · incriminating material found · statement not document · sole basis for assessment · Chapter XIVB · books of account found

Also reported as

10 Taxmann.com 191202 Taxmann 140

Sections most often in play

Section 153ASection 143(3)Section 132Section 69CSection 234ASection 37(1)Section 44ADSection 69B

Issues it is cited on

cash found during searchsection 115bbe(1)section 158basection 142asection 127(2)section 50c(1)section 140section 2(45)section 113dumb documentssection 292csection 132(1)

Judgments citing CIT v. Raj Pal Bhatia

Macro Township Pvt Ltd, 288-289 Mahaveer Nagar Durgapura Jaipur vs. DCIT CC-2 Jaipur, Lic Building Jaipur

In the result, the appeals of the assessee are allowed

ITA 398/JPR/2023[2014-15]Status: DisposedITAT Jaipur05 Dec 2023AY 2014-15

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Shri Arvind Kumar (CIT)
Section 153CSection 250Section 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 397 to 399 & 367/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2013-14 to 16-17. M/s. Macro Township Pvt. Ltd., cuke The DCIT, Vs. 288-289, Mahaveer Nagar, Central Circle-2, Durgapura, LIC Building, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAHCM 8947 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj…

Macro Township Pvt Ltd, 288-289 Mahaveer Nagar Durgapura Jaipur vs. DCIT CC -2 Jaipur, Lic Building Jaipur

In the result, the appeals of the assessee are allowed

ITA 397/JPR/2023[2013-14]Status: DisposedITAT Jaipur05 Dec 2023AY 2013-14

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Shri Arvind Kumar (CIT)
Section 153CSection 250Section 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 397 to 399 & 367/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2013-14 to 16-17. M/s. Macro Township Pvt. Ltd., cuke The DCIT, Vs. 288-289, Mahaveer Nagar, Central Circle-2, Durgapura, LIC Building, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAHCM 8947 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj…

Macro Proprieties Private Limited, M 28 Income Tax Colony Tonk Road Jaipur vs. DCIT Central Circle 2, Lic Building Jaipur

In the result, the appeals of the assessee are allowed

ITA 174/JPR/2023[2013-2014]Status: DisposedITAT Jaipur17 Jul 2023AY 2013-2014

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.174 TO 177/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2013-14 TO 2016-17 M/s. Macro Properties Pvt. Ltd.M-28, Income Tax Colony, Tonk Road Jaipur cuke Vs. The DCIT Central Circle-2 LIC Building, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCM 3633 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri C.M. Agarwal, CA jktLo dh vksjls@Revenue by: Shri JameshKurian, CI

For Appellant: Shri C.M. Agarwal, CAFor Respondent: Shri JameshKurian, CIT
Section 153CSection 50C(1)Section 69

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.174 TO 177/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2013-14 TO 2016-17 cuke The DCIT M/s. Macro Properties Pvt. Ltd.M-28, Income Tax Colony, Tonk Road Vs. Central Circle-2 Jaipur LIC Building, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCM 3633 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri C.M. Agarwal, CA…

D' Decor Exports P. Ltd., Mumbai vs. Dy CIT-CC-6(4), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1057/MUM/2021[2015-16]Status: DisposedITAT Mumbai22 Apr 2022AY 2015-16

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap
Section 127(2)Section 143(1)Section 143(2)Section 153A

…as held that statement recorded are primafacie incriminating materials. In our respectful submission statement recorded does not constitute incriminating material. In support of the above contention, reliance is placed on following judgments: > Rajpal Bhatia [333 ITR 315 Del HC] > Moon Beverages Ltd [195 TTJ 76 Del] > Kuber Khadayan Pvt Ltd [ITA 4223/Del/2018] > Man Global Ltd [ITA 7440/Mum/2019], D'Decor Exports Pvt. Ltd., In all above judgments, it has been held that the statement recorded does not constitute incriminating material to justify the disallowance / additions during the proceeding u/s 153A of the Ac…

D' Decor Exports P.L Td, Mumbai vs. Dy CIT-CC-6(4), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1056/MUM/2021[2016-17]Status: DisposedITAT Mumbai22 Apr 2022AY 2016-17

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap
Section 127(2)Section 143(1)Section 143(2)Section 153A

…as held that statement recorded are primafacie incriminating materials. In our respectful submission statement recorded does not constitute incriminating material. In support of the above contention, reliance is placed on following judgments: > Rajpal Bhatia [333 ITR 315 Del HC] > Moon Beverages Ltd [195 TTJ 76 Del] > Kuber Khadayan Pvt Ltd [ITA 4223/Del/2018] > Man Global Ltd [ITA 7440/Mum/2019], D'Decor Exports Pvt. Ltd., In all above judgments, it has been held that the statement recorded does not constitute incriminating material to justify the disallowance / additions during the proceeding u/s 153A of the Ac…

D' Decor Exports P. Ltd., Mumbai vs. Dy CIT-CC-6(4), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1055/MUM/2021[2017-18]Status: DisposedITAT Mumbai22 Apr 2022AY 2017-18

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap
Section 127(2)Section 143(1)Section 143(2)Section 153A

…as held that statement recorded are primafacie incriminating materials. In our respectful submission statement recorded does not constitute incriminating material. In support of the above contention, reliance is placed on following judgments: > Rajpal Bhatia [333 ITR 315 Del HC] > Moon Beverages Ltd [195 TTJ 76 Del] > Kuber Khadayan Pvt Ltd [ITA 4223/Del/2018] > Man Global Ltd [ITA 7440/Mum/2019], D'Decor Exports Pvt. Ltd., In all above judgments, it has been held that the statement recorded does not constitute incriminating material to justify the disallowance / additions during the proceeding u/s 153A of the Ac…

D' Decor Exports P. Ltd., Mumbai vs. Dy CIT-CC-6(4), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1053/MUM/2021[2012-13]Status: DisposedITAT Mumbai22 Apr 2022AY 2012-13

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap
Section 127(2)Section 143(1)Section 143(2)Section 153A

…as held that statement recorded are primafacie incriminating materials. In our respectful submission statement recorded does not constitute incriminating material. In support of the above contention, reliance is placed on following judgments: > Rajpal Bhatia [333 ITR 315 Del HC] > Moon Beverages Ltd [195 TTJ 76 Del] > Kuber Khadayan Pvt Ltd [ITA 4223/Del/2018] > Man Global Ltd [ITA 7440/Mum/2019], D'Decor Exports Pvt. Ltd., In all above judgments, it has been held that the statement recorded does not constitute incriminating material to justify the disallowance / additions during the proceeding u/s 153A of the Ac…

D' Decor Exports P. Ltd, Mumbai vs. Dy CIT-CC-6(4_, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1052/MUM/2021[2013-14]Status: DisposedITAT Mumbai22 Apr 2022AY 2013-14

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap
Section 127(2)Section 143(1)Section 143(2)Section 153A

…as held that statement recorded are primafacie incriminating materials. In our respectful submission statement recorded does not constitute incriminating material. In support of the above contention, reliance is placed on following judgments: > Rajpal Bhatia [333 ITR 315 Del HC] > Moon Beverages Ltd [195 TTJ 76 Del] > Kuber Khadayan Pvt Ltd [ITA 4223/Del/2018] > Man Global Ltd [ITA 7440/Mum/2019], D'Decor Exports Pvt. Ltd., In all above judgments, it has been held that the statement recorded does not constitute incriminating material to justify the disallowance / additions during the proceeding u/s 153A of the Ac…

D, Decor Exporter, Mumbai vs. Dy CIT-CC-6(4), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1051/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Apr 2022AY 2014-15

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap
Section 127(2)Section 143(1)Section 143(2)Section 153A

…as held that statement recorded are primafacie incriminating materials. In our respectful submission statement recorded does not constitute incriminating material. In support of the above contention, reliance is placed on following judgments: > Rajpal Bhatia [333 ITR 315 Del HC] > Moon Beverages Ltd [195 TTJ 76 Del] > Kuber Khadayan Pvt Ltd [ITA 4223/Del/2018] > Man Global Ltd [ITA 7440/Mum/2019], D'Decor Exports Pvt. Ltd., In all above judgments, it has been held that the statement recorded does not constitute incriminating material to justify the disallowance / additions during the proceeding u/s 153A of the Ac…

D, Decor Exporter P. Ltd, Mumbai vs. Dy CIT-CC-6(4), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1050/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Apr 2022AY 2014-15

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap
Section 127(2)Section 143(1)Section 143(2)Section 153A

…as held that statement recorded are primafacie incriminating materials. In our respectful submission statement recorded does not constitute incriminating material. In support of the above contention, reliance is placed on following judgments: > Rajpal Bhatia [333 ITR 315 Del HC] > Moon Beverages Ltd [195 TTJ 76 Del] > Kuber Khadayan Pvt Ltd [ITA 4223/Del/2018] > Man Global Ltd [ITA 7440/Mum/2019], D'Decor Exports Pvt. Ltd., In all above judgments, it has been held that the statement recorded does not constitute incriminating material to justify the disallowance / additions during the proceeding u/s 153A of the Ac…

ACIT, CC- 30, New Delhi vs. Vanshi Farms Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4056/DEL/2017[2011-12]Status: DisposedITAT Delhi15 Sept 2021AY 2011-12

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Ms. Shushma Singh, CIT-DRFor Respondent: Shri Ajay Wadhwa, Adv
Section 132(1)Section 139(1)Section 143(1)Section 153ASection 153CSection 68

…132 of the Act,cannot be considered as “documents seized” as contemplated u/s 132 of the Act in any parlance. The AR also relied upon the judgment of Hon’ble Jurisdictional High Court of Delhi in the case of Commissioner of Income-tax v. Raj Pal Bhatia [2011] 333 ITR 315. (xiii) In the appellate proceedings, the appellant has further submitted that in the assessment / reassessment under the provisions of section 153C r.w.s 153 A of the Act, no proceedings was pending at the time of initiation of action u/s 132 of the Act. It is further submitted that the appellant was already assessed u/s 12 I.T.A. No.4056/DEL/20…

ACIT, CC- 30, New Delhi vs. Ankit Nivesh & Management Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4054/DEL/2017[2011-12]Status: DisposedITAT Delhi15 Sept 2021AY 2011-12

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Ms. Shushma Singh, CIT-DRFor Respondent: Shri Ajay Wadhwa, Adv
Section 132Section 139(1)Section 143(1)Section 153ASection 153CSection 68

…sidered as “documents seized” as contemplated u/s 132 of the Act in any parlance. The AR also relied upon the judgment of Hon’ble Jurisdictional High Court 12 I.T.A. No.4054/DEL/2017 of Delhi in the case of Commissioner of Income-tax v. RajPal Bhatia [2011] 333 ITR 315. (xvi) In the appellate proceedings, the appellant has further submitted that in the assessment / reassessment under the provisions of section 153C r.w.s 153A of the Act, no proceedings was pending at the time of initiation of action u/s 132 of the Act. It is further submitted that the appellant was already assessed u/s 143(1) of the Act and ther…

ACIT. Central Circle- 30, New Delhi vs. Amarjyoti Vanijya (P) Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 4048/DEL/2017[2011-12]Status: DisposedITAT Delhi18 Jun 2021AY 2011-12

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153CSection 68

…nal High Court of Delhi, in the case of C1T Vs. Kabul Chawla (supra). Similarly, the statement recorded u/s 132(4) of the Act, is not a document, as has been held by the Hon'ble Jurisdictional High Court of Delhi in the case oi C.IT Vs. Raj Pal Bhatia [2011], 333 ITR 315 (Delhi). 56 I.T.As. No. 4046, 4047 & 4048/DEL/2017 In view of the above, I agree with the arguments of the appellant and therefore, no addition can be made, in absence of any incriminating document. Accordingly, ground No. 3, is hereby allowed. As, I have already field (supra), while deciding in ground No. 3 that in absence of any incriminating…

ACIT, CC-30, New Delhi vs. Amarjyoti Vanijya Pvt. Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 4047/DEL/2017[2010-11]Status: DisposedITAT Delhi18 Jun 2021AY 2010-11

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153CSection 68

…nal High Court of Delhi, in the case of C1T Vs. Kabul Chawla (supra). Similarly, the statement recorded u/s 132(4) of the Act, is not a document, as has been held by the Hon'ble Jurisdictional High Court of Delhi in the case oi C.IT Vs. Raj Pal Bhatia [2011], 333 ITR 315 (Delhi). 56 I.T.As. No. 4046, 4047 & 4048/DEL/2017 In view of the above, I agree with the arguments of the appellant and therefore, no addition can be made, in absence of any incriminating document. Accordingly, ground No. 3, is hereby allowed. As, I have already field (supra), while deciding in ground No. 3 that in absence of any incriminating…

ACIT, CC-30, New Delhi vs. Amarjyoti Vanijya Pvt. Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 4046/DEL/2017[2009-10]Status: DisposedITAT Delhi18 Jun 2021AY 2009-10

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153CSection 68

…nal High Court of Delhi, in the case of C1T Vs. Kabul Chawla (supra). Similarly, the statement recorded u/s 132(4) of the Act, is not a document, as has been held by the Hon'ble Jurisdictional High Court of Delhi in the case oi C.IT Vs. Raj Pal Bhatia [2011], 333 ITR 315 (Delhi). 56 I.T.As. No. 4046, 4047 & 4048/DEL/2017 In view of the above, I agree with the arguments of the appellant and therefore, no addition can be made, in absence of any incriminating document. Accordingly, ground No. 3, is hereby allowed. As, I have already field (supra), while deciding in ground No. 3 that in absence of any incriminating…

Shri Swati Atit Agarwal, Mumbai vs. DCIT CC-5(2), Mumbai

In the result, the appeals are partly allowed for statistical purposes

ITA 2605/MUM/2018[2012-13]Status: DisposedITAT Mumbai28 Oct 2019AY 2012-13

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2011-12 & Assessment Year: 2012-13

For Appellant: Mr. Rushabh Mehta, ARFor Respondent: Mr.Rajeev K. Gubgotra, DR
Section 132Section 132(4)Section 143(1)Section 143(2)Section 143(3)Section 148Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 & Assessment Year: 2012-13 Smt. Swati Atit Agarwal, DCIT-CC 5(2), Air India 6C, Agarwal House, ‘D’ Road, Vs. Building Room No. 1908, Churchgate, Mumbai-400020. 19th floor Nariman Point, Mumbai-400021. PAN No. ABRPJ9441J Appellant Respondent Assessee by : Mr. Rushabh Mehta, AR Revenue by : Mr.Rajeev K. Gubgotra, DR Date of Hearing : 01/08/2019 Date of pronouncement: 28/10/2019 ORDER PER N.K. PRADHAN, AM The captioned appeals filed by the…

Smt. Swati Atit Agarwal, Mumbai vs. Deputy Commissioner of Income Tax Central Circle-5(2), Mumbai

In the result, the appeals are partly allowed for statistical purposes

ITA 2604/MUM/2018[2011-12]Status: DisposedITAT Mumbai28 Oct 2019AY 2011-12

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2011-12 & Assessment Year: 2012-13

For Appellant: Mr. Rushabh Mehta, ARFor Respondent: Mr.Rajeev K. Gubgotra, DR
Section 132Section 132(4)Section 143(1)Section 143(2)Section 143(3)Section 148Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2011-12 & Assessment Year: 2012-13 Smt. Swati Atit Agarwal, DCIT-CC 5(2), Air India 6C, Agarwal House, ‘D’ Road, Vs. Building Room No. 1908, Churchgate, Mumbai-400020. 19th floor Nariman Point, Mumbai-400021. PAN No. ABRPJ9441J Appellant Respondent Assessee by : Mr. Rushabh Mehta, AR Revenue by : Mr.Rajeev K. Gubgotra, DR Date of Hearing : 01/08/2019 Date of pronouncement: 28/10/2019 ORDER PER N.K. PRADHAN, AM The captioned appeals filed by the…

Sajan Kumar Jain, Delhi vs. DCIT, Central Circle-25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5949/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Jul 2019AY 2013-14

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…not constitute incriminating materials for the purpose of making addition in the hands of assessee other than the searched person that to without affording cross examination of the assessee. The Hon’ble Delhi High Court in the case of CIT vs. Raj Pal Bhatia, 333 ITR 315 held that statement was not the document which was found during search. In fact this was the document which came to the created during the search as the statement was recorded at the time of search. Therefore, it cannot be said that the statement was seized during the search and thus, would not qualify the expression ’’document’’ having been seiz…

Anand Kumar Jain, Faridabad vs. DCIT, Central Circle-25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 4723/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Jul 2019AY 2014-15

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…not constitute incriminating materials for the purpose of making addition in the hands of assessee other than the searched person that to without affording cross examination of the assessee. The Hon’ble Delhi High Court in the case of CIT vs. Raj Pal Bhatia, 333 ITR 315 held that statement was not the document which was found during search. In fact this was the document which came to the created during the search as the statement was recorded at the time of search. Therefore, it cannot be said that the statement was seized during the search and thus, would not qualify the expression ’’document’’ having been seiz…

Satish Dev Jain, Delhi vs. DCIT, Central Circle-25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5955/DEL/2018[2015-16]Status: DisposedITAT Delhi30 Jul 2019AY 2015-16

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…not constitute incriminating materials for the purpose of making addition in the hands of assessee other than the searched person that to without affording cross examination of the assessee. The Hon’ble Delhi High Court in the case of CIT vs. Raj Pal Bhatia, 333 ITR 315 held that statement was not the document which was found during search. In fact this was the document which came to the created during the search as the statement was recorded at the time of search. Therefore, it cannot be said that the statement was seized during the search and thus, would not qualify the expression ’’document’’ having been seiz…