CIT v. S. Khader Khan Son

300 ITR 157High Court2008#155 most cited

What is CIT v. S. Khader Khan Son authority for?

A statement recorded under duress during a survey, if subsequently retracted, has no evidentiary value and cannot be the sole basis for an income-tax assessment; the assessment should instead rely on audited accounts.

452

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2010 to 2026.

Also referred to as

CIT v. S. Khader Khan Son · S. Khader Khan Son · Section 133A · Section 132(4) · retracted statement · survey statement evidentiary value · statement under duress · assessment based on retracted statement · no evidentiary value for survey statement · audited accounts reliance

Also reported as

214 CTR 58940 Taxmann.com 329

Sections most often in play

Section 133ASection 143(3)Section 131Section 147Section 148Section 115BBESection 132(4)Section 132

Issues it is cited on

section 133a(3)(iii)retracted statementstatement under section 132(4)survey under section 133asection 269sssection 133asection 292csection 132(4a)loose paperssection 158bsection 133section 132(4)

Judgments citing CIT v. S. Khader Khan Son

ACIT Corporate Circle 5(2), Chennai vs. Rich India Housing Pvt. Ltd., Chennai

In the result, the appeal filed by the Revenue is dismissed

ITA 3223/CHNY/2017[2013-14]Status: DisposedITAT Chennai25 Feb 2022AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri P. Sajit Kumar, JCITFor Respondent: Shri S. Sridhar, Advocate
Section 133ASection 139(4)Section 143(3)Section 148Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3223/CHNY/2017 िनधा"रण वष" /Assessment Years: 2013-14 The ACIT, M/s. Rich India Housing Pvt. Corporate Circle – 5(2), v. Ltd., Chennai – 34. No.16/19, Subramania Nagar, 1st Street, Kodambakkam, Chennai -600 024. PAN: AAFCR 4173F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri P. Sajit Kumar, JCIT ""यथ" क" ओर से/…

Principal Commissioner of Income Tax-4, Kolkata vs. D.K. Basak Jewellers Pvt Ltd

In the result, the appeal filed by the revenue stands

ITAT/193/2019HC Calcutta21 Feb 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 133ASection 143(3)Section 260A

…nstrate before us that there is no error in the manner in which the assessment was completed. The learned senior counsel for the respondent has placed reliance on the decision in the case of Commissioner of Income Tax vs. S. Khader Khan Son reported in [2008] 300 ITR 157 (Mad) wherein the court took into consideration a circular issued by the Central Board of Direct Taxes (CBDT) dated March 10, 2003 with regard to the confession of additional income during the course of search and seizure and survey operation. It is submitted that in the said circular the Board has categorically spelt that no attempt should be m…

Podar Education Sports Trust, Mumbai vs. Dy CIT, CC-1(4), Mumbai

In the result, assessee’s appeals for AY 2012-13 & 2013-14 are allowed and appeals for AY 2015-16 & 2016-17 are partly allowed

ITA 66/MUM/2021[2012-13]Status: DisposedITAT Mumbai25 Jan 2022AY 2012-13

Bench: Shri Shamim Yahya (Am) & Shri Kuldip Singh (Jm)

Section 139Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Kuldip Singh (JM) I.T.A. Nos. 66 & 69/Mum/2021 (Assessment Years 2012-13 & 2013-14) Vs. DCIT,CC-1(4) Podar Education Sports Trust 202, 2nd Floor, Podar Room No.902 Chambers, S A Brelvi Road Prathishta Bhawan Horniman Circle, Fort Mumbai-400 020 Mumbai-400 001 PAN : AAATP9243N (Appellant) (Respondent) & I.T.A. Nos. 67 & 68/Mum/2021 (Assessment Years 2015-16 & 2016-17) Vs. DCIT,CC-1(4) Podar Literacy and Education Trust Room No.902 103/1, Basavanapura, Prathishta Bhawan Off. Basavanapura Road Mumbai-400 020 Banglore-56…

DCIT, Corporate Circle-1(1), Bhubaneswar vs. M/S. Magnum Dream Homes Pvt. Ltd., Bhubaneswar

In the result, appeal of the revenue and cross objection of the assessee are dismissed

ITA 249/CTK/2017[2012-13]Status: DisposedITAT Cuttack15 Dec 2021AY 2012-13

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Manish Borad & Manish Borad & Manish Boradassessment Year : 2012-13 Dcit, Corporate Circle Dcit, Corporate Circle -1(1), Vs. M/S. Magnum Dream Homes Pvt M/S. Magnum Dream Homes Pvt Bhubaneswar Bhubaneswar Ltd., 132-A, Sector A, Sector-A, Zone-A, Mancheswar Industrial Estate, Mancheswar Industrial Estate, Bhubaneswar. Bhubaneswar. Pan/Gir No. No.Aadcm 2929 A (Appellant (Appellant) .. ( Respondent Respondent) C.O.No.20/Ctk/2021 (Arising Out Of Ita No.249/Ctk/2017) Out Of Ita No.249/Ctk/2017) Assessment Year: 2012-13 13 M/S. Magnum Dream Homes Pvt M/S. Magnum Dream Homes Pvt Vs. Dcit, Corporate Circle Dcit, Corporate Circle -1(1), Ltd., 132-A, Sector A, Sector-A, Zone-A, Bhubaneswar Bhubaneswar Mancheswar Industrial Estate, Mancheswar Industrial Estate, Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aadcm 2929 A (Appellant (Appellant) .. ( Respondent Respondent) Assessee/Cross Objector By : Shri J.M.Patnaik J.M.Patnaik , Ar Revenue By : Shri M.K.Gautam, Cit (Dr) Date Of Hearing : 26 /10/ 20 / 2021 Date Of Pronouncement : 23 /12 12/2021 O R D E R Per Bench This Is An Appeal Filed By The This Is An Appeal Filed By The Revenue & Cross Objection Of The Revenue & Cross Objection Of The Assessee Against The Order Of The Cit(A),1, Bhubaneswar Assessee Against The Order Of The Cit(A),1, Bhubaneswar Assessee Against The Order Of The Cit(A),1, Bhubaneswar Dated 7.3.2017 For The Assessment Year For The Assessment Year 2012-13. P A G E 1 | 10 C.O.No.20/Ctk/2021 Assessment Year : 2012-13

For Respondent: Shri M.K.Gautam
Section 133A

…ssessment order that the AO has not followed the above instruction of the Board and has made a substantial addition in the assessment only on the basis of the confession of the director at the time of survey. 4.3 In the case of CIT v. M/s. S. Khadar Khan Son, 300 ITR 157 the Hon'ble Madras High Court had an occasion to examine the evidentiary value of a confession statement recorded u/s.l33A(3). In this case, the addition made by the AO based on a confession statement was deleted by the CIT(A) and the appeal of the Revenue against the order of the CIT(A) was dismissed by the Hon'ble ITAT. On a reference by the Re…

DCIT, Corporate Circle-1(1), Bhubaneswar vs. M/S. Magnum Estate Ltd., Bhubaneswar

In the result, appeal of the revenue and cross objection of the assessee are dismissed

ITA 248/CTK/2017[2012-13]Status: DisposedITAT Cuttack15 Dec 2021AY 2012-13

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Manish Borad & Manish Borad & Manish Boradassessment Year : 2012-13 Dcit, Corporate Circle 1(1), Dcit, Corporate Circle 1(1), Vs. M/S. Magnum Estate Ltd., 132 M/S. Magnum Estate Ltd., 132- Bhubaneswar. Bhubaneswar. A, A, Sector Sector-A, Zone-A, Mancheswar Industrial Estate, Mancheswar Industrial Estate, Bhubaneswar Bhubaneswar Pan/Gir No. No.Aabcm 8066 G (Appellant (Appellant) .. ( Respondent Respondent) C.O.No.21/Ctk/2021 (In Ita No.248/Ctk/2017) .248/Ctk/2017) Assessment Year : 2012-13 M/S. Magnum Estate Ltd., 132 M/S. Magnum Estate Ltd., 132- Vs. Dcit, Corporate Circle 1(1), Dcit, Corporate Circle 1(1), A, A, Sector Sector-A, Zone-A, Bhubaneswar. Bhubaneswar. Mancheswar Industrial Estate, Mancheswar Industrial Estate, Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcm 8066 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee Assessee/Cross Objector By : Shri J.M.Patnaik J.M.Patnaik , Ar Revenue By : Shri M.K.Gautam, Cit (Dr) Date Of Hearing : 27 /10/ 20 / 2021 Date Of Pronouncement : 23/12 12/2021 O R D E R Per Bench This Is An Appeal Filed By The This Is An Appeal Filed By The Revenue & Cross Objection Of The & Cross Objection Of The Assessee Against The Order Of The Cit(A),1, Bhubaneswar Against The Order Of The Cit(A),1, Bhubaneswar Against The Order Of The Cit(A),1, Bhubaneswar Dated 7.3.2017 For The Assessment Year For The Assessment Year 2012-13. P A G E 1 | 10 C.O.No.21/Ctk/2021 Assessment Year : 2012-13

For Respondent: Shri M.K.Gautam
Section 133A

…assessment order that the AO has not followed the above instruction of the Board and has made a substantial addition in the assessment only on the basis of the confession of the director at the time of survey. 4.3 In the case of CIT v. M/s. S. Kadar Khan Son, 300 ITR 157 the Hon'ble Madras High Court had an occasion to examine the evidentiary value of a confession statement recorded u/s.l33A(3). In this case, the addition made by the AO based on a confession statement was deleted by the CIT(A) and the appeal of the Revenue against the order of the CIT(A) was dismissed by the Hon'ble ITAT. On a reference by the Re…

Radha Govind Buildestate P. Ltd, Jaipur vs. ITO, Jaipur

ITA 474/JPR/2017[2010-11]Status: DisposedITAT Jaipur25 Nov 2021AY 2010-11

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 468/Jp/2017 Fu/Kzkj.K O"Kz@Assessment Year :2008-09 I.T.O. Cuke M/S Radha Govind Build Estate Vs. Ward 3(5), Pvt. Ltd., Jaipur. E-4, Ganesham Tower, Amrapali Circle, Vaishali Nagar, Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aadcr 0186 L Vihykfkhz@Appellant Izr;Fkhz@Respondent

For Appellant: Shri S.R. Sharma, CA &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 133ASection 147Section 148

…more so when the same was obtained under duress and threat. Statement recorded u/s 133A of the Act without any corroborating evidence has no evidentiary value. In this regard, we draw strength from the decision in the case of CIT Vs. S. Khader Khan Son (2008) 300 ITR 157 (Mad.) confirmed by the Hon’ble Supreme Court in the case of CIT Vs. Khader Khan & Sons (2013) 352 ITR 480 wherein it was held that “Section 133A does not empower any ITO to examine any person on oath. In contradistinction to the power under section 133A, section 132 (4) enables the authorized officer to examine a person on oath and any statement…

ITO, Jaipur vs. Radaha Govind Build Estate Pvt. Ltd., Jaipur

ITA 469/JPR/2017[2010-11]Status: DisposedITAT Jaipur25 Nov 2021AY 2010-11

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 468/Jp/2017 Fu/Kzkj.K O"Kz@Assessment Year :2008-09 I.T.O. Cuke M/S Radha Govind Build Estate Vs. Ward 3(5), Pvt. Ltd., Jaipur. E-4, Ganesham Tower, Amrapali Circle, Vaishali Nagar, Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aadcr 0186 L Vihykfkhz@Appellant Izr;Fkhz@Respondent

For Appellant: Shri S.R. Sharma, CA &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 133ASection 147Section 148

…more so when the same was obtained under duress and threat. Statement recorded u/s 133A of the Act without any corroborating evidence has no evidentiary value. In this regard, we draw strength from the decision in the case of CIT Vs. S. Khader Khan Son (2008) 300 ITR 157 (Mad.) confirmed by the Hon’ble Supreme Court in the case of CIT Vs. Khader Khan & Sons (2013) 352 ITR 480 wherein it was held that “Section 133A does not empower any ITO to examine any person on oath. In contradistinction to the power under section 133A, section 132 (4) enables the authorized officer to examine a person on oath and any statement…

ITO, Jaipur vs. Radaha Govind Build Estate Pvt. Ltd., Jaipur

ITA 468/JPR/2017[2007-08]Status: DisposedITAT Jaipur25 Nov 2021AY 2007-08

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 468/Jp/2017 Fu/Kzkj.K O"Kz@Assessment Year :2008-09 I.T.O. Cuke M/S Radha Govind Build Estate Vs. Ward 3(5), Pvt. Ltd., Jaipur. E-4, Ganesham Tower, Amrapali Circle, Vaishali Nagar, Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aadcr 0186 L Vihykfkhz@Appellant Izr;Fkhz@Respondent

For Appellant: Shri S.R. Sharma, CA &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 133ASection 147Section 148

…more so when the same was obtained under duress and threat. Statement recorded u/s 133A of the Act without any corroborating evidence has no evidentiary value. In this regard, we draw strength from the decision in the case of CIT Vs. S. Khader Khan Son (2008) 300 ITR 157 (Mad.) confirmed by the Hon’ble Supreme Court in the case of CIT Vs. Khader Khan & Sons (2013) 352 ITR 480 wherein it was held that “Section 133A does not empower any ITO to examine any person on oath. In contradistinction to the power under section 133A, section 132 (4) enables the authorized officer to examine a person on oath and any statement…

Jsk Industries Private Limited, Mumbai vs. DCIT CC-8(1), Mumbai

ITA 5891/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Oct 2021AY 2010-11

Bench: Shri Rajesh Kumar & Shri Amarjit Singh

Section 147Section 68

…rded during survey has no evidentiary value unless corroborated by other evidences. The case of the assesse finds support from the decisions namely CIT v. S. Khader Khan Sons [254 CTR 2289(SC)] confirming the decision in the case of CIT v. S. Khader Khan Son [300 ITR 157] and Paul Mathews and Sons v. CIT [263 ITR 101 (Ker)].We also take note of the fact that these companies are part of the group companies of the appellant and therefore the creditworthiness as well as capacity of these companies cannot be examined independently and the capacity of the entire group as a whole has to be considered and not individual…

DCIT 7(3), Mumbai vs. M/S Trishul Realty Infra Pvt Ltd., Mumbai

In the result, the cross objection filed by the assessee is allowed and the appeal filed by the revenue is dismissed

ITA 4042/MUM/2019[201-13]Status: DisposedITAT Mumbai16 Sept 2021

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Rushabh MehtaFor Respondent: Shri Sanjeev Kashyap
Section 132Section 143(3)Section 153ASection 153A(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “E” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NOs. 4041 & 4042/MUM/2019 (A.Ys: 2011-12 & 2012-13) Dy. CIT – Central Circle -7(3) v. M/s. Trishul Realty Infra Pvt. Ltd., Room No. 655, 6th Floor Office No. 01, 2nd Floor 3, Patel Bhuvan, Aayakar Bhavan, M.K. Road 29, Dr. N.N Shah Lane Mumbai - 400020 Cheera Bazar, Mumbai -400002 PAN: AADCT0412D (Appellant) (Respondent) C.O. No. 73/MUM/2020 [ARISING OUT OF ITA.NO. 4041/MUM/2019 (A.Y. 2011-12)] & C.O.No. 16/MUM/2021 [ARISING OUT OF ITA.NO.…

DCIT CC 7(3), Mumbai vs. M/S Trishul Realty Infra Pvt. Ltd., Mumbai

In the result, the cross objection filed by the assessee is allowed and the appeal filed by the revenue is dismissed

ITA 4041/MUM/2019[2011-12]Status: DisposedITAT Mumbai16 Sept 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Rushabh MehtaFor Respondent: Shri Sanjeev Kashyap
Section 132Section 143(3)Section 153ASection 153A(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “E” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NOs. 4041 & 4042/MUM/2019 (A.Ys: 2011-12 & 2012-13) Dy. CIT – Central Circle -7(3) v. M/s. Trishul Realty Infra Pvt. Ltd., Room No. 655, 6th Floor Office No. 01, 2nd Floor 3, Patel Bhuvan, Aayakar Bhavan, M.K. Road 29, Dr. N.N Shah Lane Mumbai - 400020 Cheera Bazar, Mumbai -400002 PAN: AADCT0412D (Appellant) (Respondent) C.O. No. 73/MUM/2020 [ARISING OUT OF ITA.NO. 4041/MUM/2019 (A.Y. 2011-12)] & C.O.No. 16/MUM/2021 [ARISING OUT OF ITA.NO.…

ACIT, New Delhi vs. M/S. Sss Loha Marketing Pvt. Ltd., Kolkata

The appeal of the Revenue is dismissed

ITA 109/DEL/2016[2010-11]Status: DisposedITAT Delhi10 Aug 2021AY 2010-11

Bench: Shri Anil Chaturvedi & Ms Suchitra Kamble

Section 132Section 133A

…o evidentiary value and any admission made during such statement cannot, by itself, be made the basis for addition—This view is clearly supported by CBDT circular dt. 10th March, 2003—No substantial question of law arises - CIT vs. S. Khader Khan Sons, (2008) 300 ITR 157 (MAD) In fact, the above decision has been approved by Hon’ble Supreme Court as under:- Income from undisclosed sources—Addition—Addition on the basis of statement recorded during survey under s. 133A—Sec. 133A does not empower any IT authority to examine any person on oath and, therefore, any admission made in a statement recorded during survey…

DCIT, New Delhi vs. M/S. Paras Build Call Pvt. Ltd, Gurgaon

In the result the appeal of the Revenue in ITA No

ITA 1449/DEL/2014[2007-08]Status: DisposedITAT Delhi03 Aug 2021AY 2007-08

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad[A.Y 2007-08]

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Shri Gaurav Pundir, Sr. DR

…AO while making assessment, there are a number of prominent judicial pronouncements as per which statement recorded during the course of survey operations u/s 133A of the IT Act does not have evidentiary value .In the case of CIT Vs S. Khader Khan Sons (2008) 300 ITR 157(Mad) it was held as under: "Section 133A does not empower any ITO to examine any person on oath. In contradistinction to the power under section 133A, section 132(4) enables the authorized officer to examine a person on oath and any statement made by such person during such examination can also be used in evidence under the Income-tax Act. On th…

M/S. Alankar Jewellers, Betul vs. DCIT Itarsi, Itarsi

In the result appeal of the assessee is partly allowed

ITA 992/IND/2019[2016-17]Status: DisposedITAT Indore30 Apr 2021AY 2016-17

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2016-17

Section 133ASection 143(2)Section 143(3)Section 234ASection 271(1)(c)

…m 413 (SC), Hon’ble Apex Court has dismissed the special leave petition filed by the Department observing the same to be without any merit which was filed against the judgment of Hon’ble High Court of Madras in the case of CIT V/s S. Khadar Khan Son (2008) 300 ITR 157 (Mad.). The findings of Hon'ble High Court of Madras in the case of CIT v. s. Khadar Khan Son (Supra) affirmed by Hon'ble Apex Court [Supra] which are very much relevant in the instant case of the appellant are reproduced hereunder: M/s Alankar Jewelers "An admission is extremely an important piece of evidence but it cannot be said that it is co…

D.C.I.T., Circle-9(1), Kolkata vs. M/S Shree Anjani Sarees Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed and the C

ITA 30/KOL/2020[2016-17]Status: DisposedITAT Kolkata21 Apr 2021AY 2016-17

Bench: Shri P. M. Jagtap, Vice-(Kz) & Shri A. T. Varkey, Jm]

Section 133A

…rial question to be answered is whether based solely on the statement recorded in the course of survey (which was subsequently retracted) any addition can be made. This very issue was considered by the Hon’ble Madras Court in the case of CIT Vs S Khader Khan (300 ITR 157) wherein the Court recorded following findings: “In the instant case, there was a survey operation conducted under section 133A of the Act in the assessee's premises and a statement was recorded from one of the partners. Assuming there-were discrepancies and irregularities in the books of account maintained by the assessee, an offer of additiona…

DCIT, Circle- 3(2), New Delhi vs. Azure Switchgear Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed and the Cross Objection of the assessee is allowed for statistical purpose

ITA 6221/DEL/2017[2015-16]Status: DisposedITAT Delhi07 Apr 2021AY 2015-16

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 6221/Del/2017 : Asstt. Year : 2015-16 Acit, Vs Azure Switchgear Pvt. Ltd., 109, 1St Floor, Hans Bhawan, Circle-3(2), New Delhi-110002 Wing-Ii, Bahadur Shah Zafar Marg, New Delhi-110002 (Appellant) (Respondent) Pan No. Aahca2141E

For Appellant: Sh. Rakesh Gupta, AdvFor Respondent: Sh. V. K. Kataria, Sr. DR
Section 132Section 133ASection 145(3)Section 36(1)(va)Section 68Section 80I

…identiary value and as such no addition can be made on the basis of any statement recorded during the course of survey proceedings carried out u/s 133A of the Act. Reliance is placed upon the following judgments: CIT vs. S. Khader Khan Son reported in [2008] 300 ITR 157 (Madras) has also been upheld by the Hon’ble Supreme Court In CIT vs. S. Khader Khan Son in[2012] 254 CTR 228 (SC) has held as under: ITA No. 6221/Del/2017 & 19 CO No. 01/Del/2018 Azure Switchgear Pvt. Ltd. "For all these reasons, particularly, when the Commissioner and the Tribunal followed the circular of the Central Board of Direct Taxes dat…

M/S. Mandviwala Developers, Surat vs. The Dy.Commissioner of Income Tax, Circle-1(2), Surat

In the result, the appeal of the assessee is dismissed

ITA 1192/AHD/2016[2012-13]Status: DisposedITAT Surat26 Mar 2021AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Court Hearing) M/S Mandviwala Developers, Vs Deputy Commissioner Of Income Survey No.405-406, Tax, Circle-1(2), Surat Opp. Din Dayal Ashram, Sachin Magdalla Road, Surat (Gujarat). Pan : Aaqfm7563C Appellant Respondednt

Section 133ASection 143(2)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Virtual Court Hearing) M/s Mandviwala Developers, Vs Deputy Commissioner of Income Survey No.405-406, Tax, Circle-1(2), Surat Opp. Din Dayal Ashram, Sachin Magdalla Road, Surat (Gujarat). PAN : AAQFM7563C APPELLANT RESPONDEDNT Appellant by Shri Saurabh Soparkar, Sr. Advocate with Ms Urvashi Shodhan Advocate Respondent by Shri S T Bidari, CIT (DR) & Sh. O.P Vaishnav CIT-DR Date of hearing 05/02/2021 Date of pronouncement 26/03/2021 Order Under section 254(1) of Income-ta…

M/S Shailesh Jain HUF, Mumbai vs. ITO 19 (3)(3), Mumbai

ITA 6068/MUM/2019[2014-15]Status: DisposedITAT Mumbai16 Feb 2021AY 2014-15

Bench: Shri Rajesh Kumar & Shri Amarjit Singhm/S. Shailesh Jain Huf, Vs. Ito 19(3)(3), 2Nd Floor, 2405, Panchratna, Opera House, Matru Mandir Bldg., Mama Parmanand Marg, Grant Road, Charni Road, Mumbai-400 007 Mumbai-400 004 Pan/Gir No.Aaihs3182H (Appellant) .. (Respondent) Smt. Kritika Rajendra Jain, Vs. Ito 19(3)(3), 2Nd Floor, 2405, Panchratna, Opera House, Matru Mandir Bldg., Mama Parmanand Marg, Grant Road, Charni Road, Mumbai-400 007 Mumbai-400 004 Pan/Gir No. Agspj9797K (Appellant) .. (Respondent)

Section 10(38)Section 147Section 148Section 68

…re sale transactions made in the open market as bogus based on the statements recorded during survey, which does not have any evidentiary value. Reliance in this regard is placed on the decision of Hon’ble Madras High Court in the case of S.Khader Khan (2008) 300 ITR 157 (MAD) assumes significance, wherein it was held that :- “An admission is an extremely important piece of evidence , but it cannot be said that it is conclusive and it is open to the person , who made it, to show it has incorrectly been made and the person, making the statement should be given proper opportunity to show that it does not show the c…

The ITO, Ward-1(4), Ahmedabad vs. M/S. Dishman Infrastructure Ltd., Ahmedabad

In the result, appeal of the Revenue and its cross objections are dismissed, whereas the appeal of the assessee is partly allowed

ITA 2663/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad05 Feb 2021AY 2011-12

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Sinh

For Respondent: Shri Mohd. Usman, CIT-DR
Section 143(2)Section 801ASection 80I

…umentary evidence. Judicial opinion is settled that the statement recorded during the course of survey does not have the evidentiary value of the statement recorded u/s 132(4). Reliance is placed in this regard on the case-laws cited at210 Taxman 248 [SC] and 300 ITR 157 [Mad]. 3.9 1n the light of the above discussion, I am of the considered view that disallowance of deduction u/s 801AB by the A.O. was based on extraneous observations, which ore not relevant to the issue under consideration. A.O did not bring any material on record to show that the appellant did not satisfy the conditions laid down u/s 801AB. Dis…

Dishman Infrastructure Ltd., Ahmedabad vs. The Income Tax Officer, Ward-1(4), Ahmedabad

In the result, appeal of the Revenue and its cross objections are dismissed, whereas the appeal of the assessee is partly allowed

ITA 2593/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad05 Feb 2021AY 2011-12

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Sinh

For Respondent: Shri Mohd. Usman, CIT-DR
Section 143(2)Section 801ASection 80I

…umentary evidence. Judicial opinion is settled that the statement recorded during the course of survey does not have the evidentiary value of the statement recorded u/s 132(4). Reliance is placed in this regard on the case-laws cited at210 Taxman 248 [SC] and 300 ITR 157 [Mad]. 3.9 1n the light of the above discussion, I am of the considered view that disallowance of deduction u/s 801AB by the A.O. was based on extraneous observations, which ore not relevant to the issue under consideration. A.O did not bring any material on record to show that the appellant did not satisfy the conditions laid down u/s 801AB. Dis…