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

DCIT Cir 6(3)(1), Mumbai vs. India Fashions Ltd, Mumbai

The appeal stands dismissed

ITA 6921/MUM/2017[2011-12]Status: DisposedITAT Mumbai19 Mar 2019AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Abhi Rama Kartikeyan-Ld.DRFor Respondent: Jitendra Jain- AR
Section 115JSection 133ASection 143(3)Section 144CSection 14A

…nt given by the director which has subsequently been retracted and therefore, the same could not form the basis of addition in the hands of the assessee. Reliance was placed on the decision of Hon’ble Madras High Court rendered in CIT Vs S.Khader Khan & Sons [300 ITR 157] to submit that statements made during survey proceedings could not have any evidentiary value unless corroborated with circumstantial evidences. 5.2 After due consideration of assessee’ submissions, Ld. first appellate authority concurred with the stand that no incriminating material was found in the survey proceedings and the additions were mad…

The ITO, WD-4, Thiruvalla vs. M/S.Toms Enterprises, Changanacherry

In the result, the appeal of the Revenue is dismissed

ITA 442/COCH/2018[2014-15]Status: DisposedITAT Cochin07 Feb 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 131Section 131(1)Section 133A

…s were recorded under threat and coercion and retracts from the same, the confessional statements cannot be the sole basis for making assessments or for making any addition in the hands of the assessee. 9. Further, in the case of CIT vs. S. Khader Khan Son (300 ITR 157), the Madras High Court held as follows: “The principles relating to section 133A of the Income Tax Act, 1961, are as follows: (i) an admission is extremely an important piece of evidence but it cannot be said that it is conclusive and it is open to the person who made the admission to show that it is incorrect and that the assessee should be g…

DCIT, CC-4(1), Kolkata vs. M/S Maan Steel & Power Ltd., Kolkata

In the result this appeal of the revenue is dismissed

ITA 1192/KOL/2017[2011-12]Status: DisposedITAT Kolkata06 Feb 2019AY 2011-12

Bench: Sri J. Sudhakar Reddy & Sri A. T. Varkey)

Section 132Section 153ASection 250

…r argued that the copies of the alleged statements were not provided to the assessee nor any opportunity given for cross-examining these persons. He further relied on the judgment of the Hon’ble Madras High Court in the case of CIT vs S. Kader Khan Son [2008] 300 ITR 157 for the proposition that the statements recorded during the course of survey cannot be used as evidence. He relied on the order of the ld. CIT(A) and submitted that the same should be upheld in view of the binding decisions of the Hon’ble Jurisdictional High Court on this matter. He distinguished the judgment of the Hon’ble Kerala High Court and…

ITO 13(3)(3), Mumbai vs. Vulvan Traders P. Ltd, Mumbai

ITA 4137/MUM/2015[2008-09]Status: DisposedITAT Mumbai30 Jan 2019AY 2008-09

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Years: 2008-09 Income Tax Officer-13(3)(3), M/S Vulvan Traders, 805, Room No.227,02Nd Floor, A Wingh, Corporate Avenue, बनाम/ Aayakar Bhavan, Sonawala Raod, Vs. M. K. Road, Goregaon East, Mumbai-400020 Mumbai-400063 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.Aaacv1603K Assessment Years: 2008-09 M/S Vulvan Traders, 805, Income Tax Officer-13(3)(3), A Wingh, Corporate Room No.227,02Nd Floor, बनाम/ Avenue, Sonawala Raod, Aayakar Bhavan, Vs. Goregaon East, M. K. Road, Mumbai-400063 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.Aaacv1603K

Section 143(1)Section 147Section 148

…and the addition was merely on the basis of statement only then reopening of assessment u/s 147 of the Act was not permissible. Likewise, in the case of CIT vs S. Khader Khan Son (2012) 254 CTR 228 (SC), affirming the decision of Madras High Court in (2008) 300 ITR 157 (Mad.), the whole addition was made solely on the basis of statement u/s 133A and no other material was found, in that situation, it was held that the such statement has no evidentiary value. 2.30. In the case of Aradhna Estate Pvt. Ltd. vs DCIT (2018) 91 taxmann.com 119 (Gujarat), the Hon'ble High Court observed/held as under:- “In reasons…

Theacit, Cir-1(1), Ekm, Ernakulam vs. Sri.E.M.Johny, Kothamangalam

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 453/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

…see was recorded by the Dy. Director of IT (Inv.) u/s. 131 were valid statements in the eyes of the law and, therefore, the same could be relied upon if it is supported by the corroborative materials. 11. Further, in the case of CIT vs. S. Khader Khan Son (300 ITR 157), the Madras High Court held as follows: “The principles relating to section 133A of the Income Tax Act, 1961, are as follows: (i) an admission is extremely an important piece of evidence but it cannot be said that it is conclusive and it is open to the person who made the admission to show that it is incorrect and that the assessee should be g…

The ACIT, Circle-1(1), Ernakulam vs. Sri.Mathai Xavier, Kothamangalam

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 451/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

…see was recorded by the Dy. Director of IT (Inv.) u/s. 131 were valid statements in the eyes of the law and, therefore, the same could be relied upon if it is supported by the corroborative materials. 11. Further, in the case of CIT vs. S. Khader Khan Son (300 ITR 157), the Madras High Court held as follows: “The principles relating to section 133A of the Income Tax Act, 1961, are as follows: (i) an admission is extremely an important piece of evidence but it cannot be said that it is conclusive and it is open to the person who made the admission to show that it is incorrect and that the assessee should be g…

The ACIT, Cir-1(1), Ernakulam vs. Sri.Jose Mathew, M/S.E.V.Mthai & Sons, Kothamangalam

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 450/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

…see was recorded by the Dy. Director of IT (Inv.) u/s. 131 were valid statements in the eyes of the law and, therefore, the same could be relied upon if it is supported by the corroborative materials. 11. Further, in the case of CIT vs. S. Khader Khan Son (300 ITR 157), the Madras High Court held as follows: “The principles relating to section 133A of the Income Tax Act, 1961, are as follows: (i) an admission is extremely an important piece of evidence but it cannot be said that it is conclusive and it is open to the person who made the admission to show that it is incorrect and that the assessee should be g…

The ACIT, Circle-1(1), Ernakulam vs. Sri.E.M.Paul, Edakattukudiyil, Kothamangalam

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 449/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

…see was recorded by the Dy. Director of IT (Inv.) u/s. 131 were valid statements in the eyes of the law and, therefore, the same could be relied upon if it is supported by the corroborative materials. 11. Further, in the case of CIT vs. S. Khader Khan Son (300 ITR 157), the Madras High Court held as follows: “The principles relating to section 133A of the Income Tax Act, 1961, are as follows: (i) an admission is extremely an important piece of evidence but it cannot be said that it is conclusive and it is open to the person who made the admission to show that it is incorrect and that the assessee should be g…

The ITO, WD-2, Thodupuzha vs. Sri.Tomy Mathew Partner of Mathai Sons, Kothamangalam

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 419/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

…see was recorded by the Dy. Director of IT (Inv.) u/s. 131 were valid statements in the eyes of the law and, therefore, the same could be relied upon if it is supported by the corroborative materials. 11. Further, in the case of CIT vs. S. Khader Khan Son (300 ITR 157), the Madras High Court held as follows: “The principles relating to section 133A of the Income Tax Act, 1961, are as follows: (i) an admission is extremely an important piece of evidence but it cannot be said that it is conclusive and it is open to the person who made the admission to show that it is incorrect and that the assessee should be g…

The ITO, WD-2, Thodupuzha vs. Sri.E.J.Sony, Kothamangalam

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 355/COCH/2006[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

…see was recorded by the Dy. Director of IT (Inv.) u/s. 131 were valid statements in the eyes of the law and, therefore, the same could be relied upon if it is supported by the corroborative materials. 11. Further, in the case of CIT vs. S. Khader Khan Son (300 ITR 157), the Madras High Court held as follows: “The principles relating to section 133A of the Income Tax Act, 1961, are as follows: (i) an admission is extremely an important piece of evidence but it cannot be said that it is conclusive and it is open to the person who made the admission to show that it is incorrect and that the assessee should be g…

The ITO, Ward-2, Thodupuzha vs. Sri.Martin Johny, Kothamangalam

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 354/COCH/2006[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

…see was recorded by the Dy. Director of IT (Inv.) u/s. 131 were valid statements in the eyes of the law and, therefore, the same could be relied upon if it is supported by the corroborative materials. 11. Further, in the case of CIT vs. S. Khader Khan Son (300 ITR 157), the Madras High Court held as follows: “The principles relating to section 133A of the Income Tax Act, 1961, are as follows: (i) an admission is extremely an important piece of evidence but it cannot be said that it is conclusive and it is open to the person who made the admission to show that it is incorrect and that the assessee should be g…

Sri.Essa Ismail Sait, Ernakulam vs. The ACIT, Cir-2(1), Ernakulam

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 605/COCH/2005[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

…see was recorded by the Dy. Director of IT (Inv.) u/s. 131 were valid statements in the eyes of the law and, therefore, the same could be relied upon if it is supported by the corroborative materials. 11. Further, in the case of CIT vs. S. Khader Khan Son (300 ITR 157), the Madras High Court held as follows: “The principles relating to section 133A of the Income Tax Act, 1961, are as follows: (i) an admission is extremely an important piece of evidence but it cannot be said that it is conclusive and it is open to the person who made the admission to show that it is incorrect and that the assessee should be g…

M/S Holy Faith International Pvt. Ltd, Jalandhar vs. The Dy Commissioner of Income Tax, Jalandhar

In the result, the appeal of the assessee is allowed

ITA 181/ASR/2017[2008-09]Status: DisposedITAT Amritsar15 Jan 2019AY 2008-09

Bench: Sh. N. K. Saini, Hon’Ble & Sh. Ravish Soodita No.181/Asr./2017 : Asstt. Year : 2008-09 M/S Holy Faith International Vs Deputy Commissioner Of Income Tax, Pvt. Ltd., Mbd House, Central Circle-Ii, Railway Road, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Aaach6111J Assessee By : Sh. Sudhir Sehgal, Adv. Revenue By : Sh. Bhawani Shankar, Dr Date Of Hearing : 07.01.2019 Date Of Pronouncement : 15.01.2019 Order Per N. K. Saini: This Is An Appeal By The Assessee Against The Order Dated 20.03.2017 Of Ld. Cit(A)-I, Jalandhar. 2. Following Grounds Have Been Raised In This Appeal: “1. That The Worthy Commissioner Of Income Tax (A)-1, Jalandhar Has Erred In Dismissing The Appeal Filed By The Assessee. 2. That The Ld. Cit(A) Has Erred In Confirming The Contention Of The Assessing Officer In Reopening The Case U/S 148 Of The Income Tax Act And, Thus, Framing Of Assessment U/S 147 R.W.S.143(3)/153C At An Income Of Rs. 4,95,13,441/- Against The Returned Income Of Rs. 4,63,33,441/-. 3. That The Ld. Cit(A) Has Erred In Not Considering That There Was No Reason To Believe That The Income Of The

For Appellant: Sh. Sudhir Sehgal, AdvFor Respondent: Sh. Bhawani Shankar, DR
Section 131Section 132Section 147Section 148Section 153C

…as not justified. The reliance was placed on the following case laws: " CIT Vs Precision Finance Pvt. Ltd. (1994) 208 ITR 465 (Cal.) " ITO Vs Suresh Kalmadi (1988) 32 TTJ (Pune) TM 300 " Paul Mathews and Sons Vs CIT 263 ITR 101 (Ker.) " CIT Vs Khader Khan Son 300 ITR 157 (Madras) " Kishinchand Chellaram Vs CIT 125 ITR 0713 (SC) " Andaman Timber Industries Vs Commissioner of Central Excise 127 DTR 241 " Sh. Ashok Kumar Bhailal Vs ITO in ITA Nos. 562 & 591/Ahd.2015 ITA No. 181/Asr./2017 9 Holy Faith International Pvt. Ltd. 7. The ld. CIT(A) after considering the submissions of the assessee observed that the AO no…

Sunil Kumar Aggarwal, Delhi vs. ITO, Ward-61(5), New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 2159/DEL/2018[2009-10]Status: DisposedITAT Delhi19 Dec 2018AY 2009-10

Bench: Shri R.K. Pandaassessment Year: 2009-10 Sunil Kumar Aggarwal, Vs. Ito, B-174, Ground Floor, Ward-61(5), Nirman Vihar, Vikas Marg, New Delhi. Delhi – 110092. Pan: Aagpa1651B (Appellant) (Respondent) Assessee By : Shri K.P. Ganguli, Advocate Revenue By : Shri P.S. Thuingaleng, Sr.Dr Date Of Hearing : 10.12.2018 Date Of Pronouncement : 19.12.2018 Order This Appeal By The Assessee Is Directed Against The Order Dated 31St January, 2018 Of The Cit(A)-20, New Delhi Relating To Assessment Year 2009-10. 2. The Facts Of The Case, In Brief, Are That The Assessee Is A Doctor & Filed His Return Of Income On 30Th March, 2010 Declaring Total Income Of Rs.1,77,510/-. The Case Of The Assessee Was Reopened By Issue Of Notice U/S 148 On The Ground That The Assessee Has Received Cash Payment Of Rs.2 Lakh During F.Y. 2008-09 Which Was Largely Unaccounted For As Per The Information Received From The Dcit, Circle 1, New Delhi. The Assessee, In Response To The Same, Submitted That The Original Return Filed On 20Th March, 2010 May Be Treated As Return Filed In Response To Notice U/S 148. On Being Asked By The Assessee To Issue The Reasons Recorded, The Assessing Officer

For Appellant: Shri K.P. Ganguli, AdvocateFor Respondent: Shri P.S. Thuingaleng, Sr.DR
Section 131(1)Section 133ASection 147Section 148

…e statement recorded during the course of survey does not have any evidentiary value unless it is backed up by corroborative evidences. Referring to the decision of the Hon'ble Madras High Court in the case of CIT vs. S. 3 Khaderkhan Son reported in (2008) 300 ITR 157 (Mad.), he submitted that the Hon'ble High Court in the same decision has held that section 133A does not empower any IT authority to examine any person on oath, hence, any such statement has no evidentiary value and any admission made during such statement cannot by itself be made the basis for addition. He submitted that the SLP filed by the…

The ACIT, Cen-Circle, Kollam vs. M/S.Sabari Enterprises P. Ltd, Kollam

In the result, the appeals of the Revenue as well as the Cross

ITA 360/COCH/2017[2015-2016]Status: DisposedITAT Cochin13 Dec 2018AY 2015-2016

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

…t cannot by itself by made the basis for addition. The Ld. AR relied on the judgment of the Jurisdictional High Court in the case of Paul Mathew & Sons vs. CIT (263 ITR 101) and the judgment of the Madras High Court in the case of CIT vs. Kader Khan & Sons (300 ITR 157). The Ld. AR submitted that this view was supported by the CBDT Circular dated 10/03/2003. I.T.A. Nos.347-354 etc. /Coch/2017 & C.O. Nos. 33-39, 40-42/Coch/2017 6.1 The Ld. AR submitted that Shri Manish Khetan had no knowledge about the business of the Calcutta based companies since his father, Shri Gauri Shankar Khetan was looking after the bu…

The ACIT, Cen-Circle, Kollam vs. M/S.Sabari Enterprises P. Ltd, Kollam

In the result, the appeals of the Revenue as well as the Cross

ITA 359/COCH/2017[2014-15]Status: DisposedITAT Cochin13 Dec 2018AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

…t cannot by itself by made the basis for addition. The Ld. AR relied on the judgment of the Jurisdictional High Court in the case of Paul Mathew & Sons vs. CIT (263 ITR 101) and the judgment of the Madras High Court in the case of CIT vs. Kader Khan & Sons (300 ITR 157). The Ld. AR submitted that this view was supported by the CBDT Circular dated 10/03/2003. I.T.A. Nos.347-354 etc. /Coch/2017 & C.O. Nos. 33-39, 40-42/Coch/2017 6.1 The Ld. AR submitted that Shri Manish Khetan had no knowledge about the business of the Calcutta based companies since his father, Shri Gauri Shankar Khetan was looking after the bu…

The ACIT, Cen-Circle, Kollam vs. M/S.Sabari Enterprises P. Ltd, Kollam

In the result, the appeals of the Revenue as well as the Cross

ITA 358/COCH/2017[2012-13]Status: DisposedITAT Cochin13 Dec 2018AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

…t cannot by itself by made the basis for addition. The Ld. AR relied on the judgment of the Jurisdictional High Court in the case of Paul Mathew & Sons vs. CIT (263 ITR 101) and the judgment of the Madras High Court in the case of CIT vs. Kader Khan & Sons (300 ITR 157). The Ld. AR submitted that this view was supported by the CBDT Circular dated 10/03/2003. I.T.A. Nos.347-354 etc. /Coch/2017 & C.O. Nos. 33-39, 40-42/Coch/2017 6.1 The Ld. AR submitted that Shri Manish Khetan had no knowledge about the business of the Calcutta based companies since his father, Shri Gauri Shankar Khetan was looking after the bu…

Sri.P.Sunil Kumar, Kollam vs. The ACIT, Cen-Circle, Kollam

In the result, the appeals of the Revenue as well as the Cross

ITA 355/COCH/2017[2011-12]Status: DisposedITAT Cochin13 Dec 2018AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

…t cannot by itself by made the basis for addition. The Ld. AR relied on the judgment of the Jurisdictional High Court in the case of Paul Mathew & Sons vs. CIT (263 ITR 101) and the judgment of the Madras High Court in the case of CIT vs. Kader Khan & Sons (300 ITR 157). The Ld. AR submitted that this view was supported by the CBDT Circular dated 10/03/2003. I.T.A. Nos.347-354 etc. /Coch/2017 & C.O. Nos. 33-39, 40-42/Coch/2017 6.1 The Ld. AR submitted that Shri Manish Khetan had no knowledge about the business of the Calcutta based companies since his father, Shri Gauri Shankar Khetan was looking after the bu…

The DCIT, Cen-Circle, Kollam vs. Sri.P>Sunil Kumar, Kollam

In the result, the appeals of the Revenue as well as the Cross

ITA 354/COCH/2017[2015-16]Status: DisposedITAT Cochin13 Dec 2018AY 2015-16

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

…t cannot by itself by made the basis for addition. The Ld. AR relied on the judgment of the Jurisdictional High Court in the case of Paul Mathew & Sons vs. CIT (263 ITR 101) and the judgment of the Madras High Court in the case of CIT vs. Kader Khan & Sons (300 ITR 157). The Ld. AR submitted that this view was supported by the CBDT Circular dated 10/03/2003. I.T.A. Nos.347-354 etc. /Coch/2017 & C.O. Nos. 33-39, 40-42/Coch/2017 6.1 The Ld. AR submitted that Shri Manish Khetan had no knowledge about the business of the Calcutta based companies since his father, Shri Gauri Shankar Khetan was looking after the bu…

The DCIT, Cen-Circle, Kollam vs. Sri.P>Sunil Kumar, Kollam

In the result, the appeals of the Revenue as well as the Cross

ITA 352/COCH/2017[2014-15]Status: DisposedITAT Cochin13 Dec 2018AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

…t cannot by itself by made the basis for addition. The Ld. AR relied on the judgment of the Jurisdictional High Court in the case of Paul Mathew & Sons vs. CIT (263 ITR 101) and the judgment of the Madras High Court in the case of CIT vs. Kader Khan & Sons (300 ITR 157). The Ld. AR submitted that this view was supported by the CBDT Circular dated 10/03/2003. I.T.A. Nos.347-354 etc. /Coch/2017 & C.O. Nos. 33-39, 40-42/Coch/2017 6.1 The Ld. AR submitted that Shri Manish Khetan had no knowledge about the business of the Calcutta based companies since his father, Shri Gauri Shankar Khetan was looking after the bu…