How many judgments cite CIT v. S. Khader Khan Son?

452 judgments on BharatTax cite CIT v. S. Khader Khan Son (300 ITR 157), spanning 2010 to 2026.

Which sections of the Income Tax Act does CIT v. S. Khader Khan Son come up under?

It is most often cited in judgments turning on Section 133A, Section 143(3), Section 131, Section 147, Section 148, Section 115BBE.

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 366,005 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 133A Section 143(3)Section 131 Section 147 Section 148 Section 115BBE Section 132(4)Section 132

Issues it is cited on

section 133a(3)(iii)retracted statement statement under section 132(4)survey under section 133a section 269ss section 133a section 292c section 132(4a)loose papers section 158b section 133 section 132(4)

Judgments citing CIT v. S. Khader Khan Son

Deputy Commissioner of Income Tax, Central Cirlce -3, Coimbatore vs. P P Enterprises, Bengaluru

ITA 2530/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Feb 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./ITA Nos.209 to 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 to 2014-15 & 2016-17 v. Mr. P. Palanisamy, The ACIT, 390, P.P. Nilayam, Central Circle-3, 9th Main I Cross, Coimbatore. HAL II Stage, Indira Nagar, Bengaluru…

Deputy Commissioner of Income Tax, Central Cirlce -3, Coimbatore vs. P P Enterprises, Bengaluru

In the result, appeal filed by the assessee and department are

ITA 2528/CHNY/2024[2016-17]Status: DisposedITAT Chennai09 Feb 2026AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 नधारण वष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 नधारण वष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 नधारण वष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 नधारण वष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 िनधारण वष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 िनधारण वष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

Section 153C

…आयकर अपीलीय अधिकरण, ’सी’ यायपीठ, चेनई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री मनु कुमार गिरी, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 & 1121/Chny/2025 नधारण वष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./ITA Nos.209 to 213 & 214/Chny/2025 नधारण वष/Assessment Years: 2010-11 to 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9th Main I Cross, HAL II Stage, Indira Nagar, Bengaluru-560 038. v. The ACIT, Central Circle-3, Coim…

Supriya Roy, Agartala vs. ITO, Ward-1, Agartala

ITA 101/GTY/2025[2018-19]Status: DisposedITAT Guwahati03 Feb 2026AY 2018-19

Bench: Shri George Mathan, Jm & Shri Laxmi Prasad Sahu, Am (Through : Virtual Hearing) आयकर अपील सं./Ita No.101/Gty/2025 (निर्धारण वर्ष / Assessment Year 2018-2019) Vs. Ito Ward-1, Agartala Supriya Roy, Ram Thakur Trading, Central Road, Agartala, Tripura-799001 Pan No.: Acbpr 7501 G (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) निर्धारिती की ओर से / Assessee By : Shri Sanjay Mody, Ar राजस्व की ओर से /Revenue By : Shri Santosh Karnani, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 03/02/2026 घोषणा की तारीख/Date Of Pronouncement 03/02/2026 आदेश / Order Per George Mathan, Jm: This Is An Appeal Filed By The Assessee Against The Order Of The Id. Addl./Jcit(A)-2, Chennai, Dated 13.12.2023 For The Assessment Year 2018-2019. 2. At The Time Of Hearing The Ld.Ar Drew Our Attention To Pages 9 To 16 Of The Paper Book Which Was Copy Of The Written Submission Filed. The Same Reads As Follows:- 2

For Appellant: Shri Sanjay Mody, ARFor Respondent: Shri Santosh Karnani, Sr. DR

Section 133ASection 143(3)Section 69A

…only on facts amounts to double addition but is also bad in law and legally impermissible. Hon'ble Supreme Court in the case of S. Khader Khan Son (2013) 352 ITR 480 (SC) has upheld the judgment of the Hon'ble Madras High Court in the case reported in (2008) 300 ITR 157, wherein in has been held that:- "Sec. 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." It was concluded that :- "It could not be said solely on the basis of the statement given b…

Atul Kumar Agrawal, Manpur Road, Kashipur vs. National E-Assessment Centre, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 19/DDN/2025[2018-19]Status: DisposedITAT Dehradun16 Jan 2026AY 2018-19

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year: 2018-19] Mr. Atul Kumar Agarwal Vs National Prop.M/S. R.K. Industries, E-Assessment Centre, Manpur Road, Kashipur, New Delhi U.S. Nagar, Uttarakhand- 244713 Pan-Aaopa9970H Appellant Respondent Assessee By Shri Deepak Joshi,Adv. & Shri Rudra Pratab, Adv. Revenue By Shri Amar Pal Singh, Sr.Dr Date Of Hearing 13.11.2025 Date Of Pronouncement 16.01.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 04.12.2024 By Ld. Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Ld. Cit(A)”] In Appeal No. Nfac/2017-18/10235798 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 15.03.2023 Passed U/S 147 R.W.S. 144B Of The Act Pertaining To Assessment Year 2018-19. 2. Brief Facts Of The Case Are That Assessee Filed His Return Of Income On 15.08.2018, Declaring Total Income At Inr 5,81,560/-. The Case Of The Assessee Was Re-Opened U/S 147 Of The Act. Accordingly, Notice U/S 148 Was Issued On 30.03.2022, In Response To Which The Assessee Filed Return Of Income On 03.05.2022, Declaring Same Income As Was Declared In The Return Filed U/S 139(1) Of The Act. Thereafter Notice U/S 143(2) Of The Act Was Issued Followed By Notices U/S 142(1) Alongwith Questionnaires. In Response Filed Replies From Time To Time. After Considering The Submissions Made By The Assessee, Ao Completed The Assessment Vide Order Dated 15.03.2023 Passed U/S 147 R.W.S. 144B Of The Act Wherein The Total Income Was Assessed At Inr 54,23,320/-.

Section 133ASection 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 250Section 69C

…018 (BOM HC) (vi) PCIT vs. Shapoorji Pallonji & co. Ltd. ITA NO. 1298 OF 2017 (BOM HC) (vii) Pr. CIT vs. Jagdish Thakkar [2022] 145 taxmann.com 414 (BOM HC) (viii) Pr. CIT vs. Nitin Ramdeoji Lohia (2022) SCC OnLine Bom 11894 CIT vs. S. Khader Khan Son. (2008) 300 ITR 157 (x) Pr. CIT-19 vs. SV Jiwani (ITA NO. 552 OF 2018) (BOM HC) (xi) CIT-7, New Delhi vs Odeon Builders Private Ltd. (2020) 17 SCC 311 (xii) ACIT, Central Circle-7 vs. Karam Chand Rubber Industries (P) Ltd. (ITA NO. 6599/DEL/2014) 6. Heard the contentions of both parties and perused the material available on record. From the perusal of details field…

Rakeshkumar Mahendrakumar Shah, Ahmedabad vs. The ACIT, Central Circle-1(3), Ahmedabad

The appeal of the assessee stand dismissed, and the order of the CIT(Appeals) is hereby affirmed in toto

ITA 1724/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad16 Dec 2025AY 2022-23

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Ms. Urvashi Sodhan, ARFor Respondent: Shri Alpesh Parmar, CIT-DR

Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 28Section 69A

…itions under deeming provisions, such as the judgment of the Hon’ble Madras High ITA Nos. 1713&1724/Ahd/2024 ACIT Vs. Rakeshkumar Mahendrakumar Shah & Rakeshkumar Mahendrakumar Shah vs. ACIT Asst. Year–2022-23 - 12– Court in CIT v. S. Khader Khan Son [2008] 300 ITR 157 (Mad.), wherein it was categorically held that statements recorded during search or survey cannot, by themselves and without supporting material, constitute substantive evidence. This principle has been reaffirmed in Pr. CIT v. Best Infrastructure (P.) Ltd. [2017] 84 taxmann.com 287 (Delhi), ITO v. Dulari Digital Photo Services (P.) Ltd. [2012] 2…

ACIT Central Circle 1(3), Ahmedabad vs. Rakeshkumar Mahendrakumar Shah, Ahmedabad

The appeal of the assessee stand dismissed, and the order of the CIT(Appeals) is hereby affirmed in toto

ITA 1713/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad16 Dec 2025AY 2022-23

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Ms. Urvashi Sodhan, ARFor Respondent: Shri Alpesh Parmar, CIT-DR

Section 132Section 132(4)Section 139(1)Section 143(1)Section 143(3)Section 28Section 69A

Dy. Commissioner of Income Tax, Satara Circle, Satara vs. Kay Bouvet Engineering Limited, Satara

In the result, both the appeals filed by the Revenue and both the COs filed by the assessee are dismissed

ITA 1392/PUN/2025[2019-20]Status: DisposedITAT Pune16 Dec 2025AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Ashwani Kumar &For Respondent: S/Shri Amol Khairnar CIT-DR and Manish M. Mehta

Section 131Section 133ASection 143(1)(a)Section 143(3)Section 148

…s 131 during the course of survey u/s 133A of the Act is doubtful and cannot be the basis for making addition in the hands of the assessee. 13. Referring to the decision of Hon’ble Madras High Court in the case of CIT vs. S.Khader Khan Son reported in (2008) 300 ITR 157 (Mad), the Ld. Counsel for the assessee submitted that the Hon’ble High Court in the said decision has held that section 133A of the Act does not empower any ITO to examine any person on oath. Therefore, the statement recorded under section 133A has no evidentiary value and any admission made during such statement cannot be made the basis of addi…

Dy Commissioner of Income Tax, Satara vs. Kay Bouvet Engineering Limited, Satara

ITA 1374/PUN/2025[2018-19]Status: DisposedITAT Pune16 Dec 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Respondent: Shri Ashwani Kumar &

Section 131Section 133ASection 143(1)(a)Section 143(3)Section 148

…/s 131 during the course of survey u/s 133A of the Act is doubtful and cannot be the basis for making addition in the hands of the assessee. 13. Referring to the decision of Hon'ble Madras High Court in the case of CIT vs. S.Khader Khan Son reported in (2008) 300 ITR 157 (Mad), the Ld. Counsel for the assessee submitted that the Hon'ble High Court in the said decision has held that section 133A of the Act does not empower any ITO to examine any person on oath. Therefore, the statement recorded under section 133A has no evidentiary value and any admission made during such statement cannot be made the basis of addi…

Deputy Commissioner of Income Tax, Central Circle 4(3), Kolkata vs. Avima Exports Private Limited, Kolkata

Accordingly the ground No. 2 is dismissed by upholding the order of Ld

ITA 1439/KOL/2025[2014-15]Status: DisposedITAT Kolkata11 Nov 2025AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Dcit, Central Circle 4(3) Avima Exports Private Limited 4Th Ns Road, Dalhousie, Kolkata, 110, Shantipally, Vs. Kolkata-700107, West Bengal Kolkata-700001, West Bengal (Appellant) (Respondent) Pan No. Aagca5857N Assessee By : Shri Manish Tiwari, Ar Revenue By : Shri Raja Sengupta, Dr Date Of Hearing: 03.09.2025 Date Of Pronouncement: 11.11.2025

For Appellant: Shri Manish Tiwari, ARFor Respondent: Shri Raja Sengupta, DR

Section 131Section 133ASection 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM DCIT, Central Circle 4(3) AVIMA Exports Private Limited 4th NS Road, Dalhousie, Kolkata, 110, Shantipally, Vs. Kolkata-700107, West Bengal Kolkata-700001, West Bengal (Appellant) (Respondent) PAN No. AAGCA5857N Assessee by : Shri Manish Tiwari, AR Revenue by : Shri Raja Sengupta, DR Date of hearing: 03.09.2025 Date of pronouncement: 11.11.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the Revenue against the order of the Commissioner of Income-tax (Appeals), Kolkata-27(here…

Chokkanahalli Gundappa Chandrappa, Bangalore vs. DCIT, Central Circle-1(4), Bangalore

In the result both these appeals filed by the assessee are allowed

ITA 311/BANG/2025[2018-19]Status: DisposedITAT Bangalore07 Nov 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Sri Sandeep C., A.RFor Respondent: Sri N. Balusamy, D.R

Section 133ASection 143(2)Section 250

…ITANos.310 & 311/Bang/2025 Shri Chokkanahalli Gundappa Chandrappa, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI,VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. 310 & 311/Bang/2025 Assessment Year : 2017-18 & 2018-19 Shri Chokkanahalli Gundappa Chandrappa No.4 AC-402, CGC Complex Kammanahalli Main Road DCIT Vs. Bangalore 560 043 Central Circle 1(4) Bangalore PAN NO :ACBPC1500A APPELLANT RESPONDENT Appellant by : Sri Sandeep C., A.R. Respondent by : Sri N. Balusamy, D.R. Date of Hearing : 11.08.2025 Date of Pronouncement : 07.11.2025 O R D E…

Chokkanahalli Gundappa Chandrappa, Bangalore vs. DCIT, Central Circle-1(4), Bangalore

ITA 310/BANG/2025[2017-18]Status: DisposedITAT Bangalore07 Nov 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Sri Sandeep C., A.RFor Respondent: Sri N. Balusamy, D.R

Section 133ASection 250Section 37

…ITA Nos.310 & 311/Bang/2025 Shri Chokkanahalli Gundappa Chandrappa, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "A"BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI,VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.310 & 311/Bang/2025 Assessment Year : 2017-18 & 2018-19 Shri Chokkanahalli Gundappa Chandrappa No.4 AC-402, CGC Complex Kammanahalli Main Road Bangalore 560 043 PAN NO : ACBPC1500A Vs. DCIT Central Circle 1(4) Bangalore RESPONDENT APPELLANT Appellant by : Sri Sandeep C., A.R. Respondent by : Sri N. Balusamy, D.R. Date of Hearing : 11.08.2025 Date of Pronouncement : 07.11.2025…

Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata vs. Vivek Gupta, Kolkata

The appeal of the revenue is dismissed

ITA 1557/KOL/2025[2013-14]Status: DisposedITAT Kolkata28 Oct 2025AY 2013-14

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

Section 131Section 133ASection 143(3)Section 195Section 250Section 40Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.1557/Kol/2025 (Assessment Year 2013-2014) I.T.A. No.1558/Kol/2025 (Assessment Year 2014-2015) Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata, 110, Shantipally, Kolkata - 700107……..…...……………....Appellant vs. Vivek Gupta, 22, New Road, Alipore, Kolkata - 700027 [PAN: ADTPG3727C] ................................ Respondent Appearances by: Assessee represented by : Manish Tiwari, FCA Department represented by : S.B. Chakraborthy, Sr. DR Date of concluding the h…

Deputy Commssioner of Income Tax, Central Circle, 4(3), Kolkata vs. Privi Exports Private Limited, Kolkata

Accordingly the ground No. 2 is dismissed by upholding the order of Ld

ITA 1456/KOL/2025[2017-18]Status: DisposedITAT Kolkata28 Oct 2025AY 2017-18

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 131Section 133ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.1456/Kol/2025 (Assessment Year 2017-2018) Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata, 110, Shantipally, Kolkata - 700107……..…...……………....Appellant vs. Privi Exports Private Limited, Office No. 2, GF, 91A/1, Park Street, Kolkata - 700016 [PAN: AAICP6253B]................................ Respondent Appearances by: Assessee represented by : Manish Tiwari, FCA Department represented by : Sanat Kumar Raha, CIT-DR Date of concluding the hearing : 08.09.2…

P.S.R. Tiles Park, Karaikkal vs. ACIT, Circle-2(1), Trichy

In the result, appeal filed by the assessee is allowed

ITA 947/CHNY/2025[2017-18]Status: DisposedITAT Chennai22 Oct 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri. S. R. Raghunathaआयकर अपील सं./Ita No.: 947/Chny/2025 िनधा&रण वष& / Assessment Year: 2017-18 P.S.R. Tiles Park, Acit, 2, Three Well Plaza Street, Vs. Circle -2(1), Karaikkal – 609 602. Trichy. Tamil Nadu. [Pan: Aakfp-1855-E] (अपीलाथ(/Appellant) ()*थ(/Respondent) अपीलाथ( की ओर से/Appellant By : Shri. N. Arjun Raj, Advocate )*थ( की ओर से/Respondent By : Ms. Anitha, Addl. C.I.T.

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Ms. Anitha, Addl. C.I.T

…al on this matter after considering the facts in totality by holding as under: - “5.5.3. The Hon’ble Supreme Court in CIT v S Khadar Khan Son (2012) 25 taxmann.com 413 (SC) upheld the ruling of the Hon’ble Madras High Court in CIT v S Khadar Khan Son (2008) 300 ITR 157 (Mad), which held that statements recorded under Section 133A are not conclusive evidence. The Court further observed that an admission is an important piece of evidence, but it cannot be treated as final and is subject to rebuttal. During the appellate proceedings, other than submitting that statement has no validity, the submissions of the appe…

Pramod Ramabhai Tandel, Daman vs. ACIT, Central Circle-1, Vapi

In the result, the appeal of the assessee is allowed for statistical purposes in terms indicated above

ITA 580/SRT/2024[2017-18]Status: DisposedITAT Surat16 Oct 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.580/Srt/2024 Assessment Year: (2017-18) (Hybrid Hearing) Pramod Ramabhai Tandel Assistant Commissioner Of Income- बनाम/ O Kusum Niwas, Sarvodaya Tax, Central Circle-1, 7Th, 8Th & 9Th Vs. Society, Tin Batti, Nani Floor, Fortune Square, Vapi-396 210 Daman, Daman-396 210 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aarpt 2989 E (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 115BSection 131Section 133ASection 142(1)Section 147Section 148Section 250Section 271(1)(c)Section 69

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.580/SRT/2024 Assessment Year: (2017-18) (Hybrid hearing) Pramod Ramabhai Tandel Assistant Commissioner of Income- बनाम/ O Kusum Niwas, Sarvodaya tax, Central Circle-1, 7th, 8th & 9th Vs. Society, Tin Batti, Nani Floor, Fortune Square, Vapi-396 210 Daman, Daman-396 210 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AARPT 2989 E (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant by Shri P.M. Jagasheth, CA राज" की ओर से/Respondent by Shri…

DCIT, Central Circle-1(3), Mumbai vs. Amardeep Constructions, Mumbai

In the result, appeal of the revenue bearing ITA No

ITA 3202/MUM/2025[2019-20]Status: DisposedITAT Mumbai13 Oct 2025AY 2019-20

Bench: Shri. Vikram Singh Yadav & Shri. Anikesh Banerjeedcit, Central Circle -1(3), Mumbai Amardeep Constructions Room No. 903, 9Th Floor, Pratishtha 7/08, Patidar Complex, Vs. Bhavan, M.K. Road, Mumbai Kannamwar Nagar No. 2, Near 400020 Vikas High School Vikhroli East, Mumbai 400083 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaufa3513A (Appellant) (Respondent) निर्ााररतीकीओरसे/ Assessee By: Shri. J.P. Bairagra& Ms. Rupa Nanda /Revenue By: Shri. Surendra Mohan (Sr. Dr)

For Appellant: Shri. J.P. Bairagra& Ms. Rupa NandaFor Respondent: Shri. Surendra Mohan (SR. DR)

Section 131Section 133ASection 143(3)Section 250Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI. VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI. ANIKESH BANERJEE, JUDICIAL MEMBER DCIT, Central Circle -1(3), Mumbai Amardeep Constructions Room No. 903, 9th Floor, Pratishtha 7/08, Patidar Complex, Vs. Bhavan, M.K. Road, Mumbai Kannamwar Nagar No. 2, Near 400020 Vikas High School Vikhroli East, Mumbai 400083 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AAUFA3513A (Appellant) (Respondent) निर्ााररतीकीओरसे/ Assessee by: Shri. J.P. Bairagra& Ms. Rupa Nanda /Revenue by: Shri. Surendra Mohan (SR. DR) Date of Hearing 15.09.2025 Date of Pronouncement 13.10.202…

Devang Bhupendra Shah, Mumbai vs. Income Tax Officer 32(1)(4), Mumbai

In the result, the appeal of the assessee is allowed

ITA 4218/MUM/2023[2014-15]Status: DisposedITAT Mumbai13 Oct 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Prabhash Shankardevang Bhupendra Shah, V/S. Income Tax Officer, Ward – B/9, Neminath Apt., बनाम 32(1)(4), Kautilya Bhavan, Shimpoli Road, Borivali Bandra Kurla Complex, West, Mumbai – 400 092, Bandra (East), Mumbai– Maharashtra 400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadps1211L Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Rahul Kapadia,ARFor Respondent: Shri Annavaran Kasuri, (Sr. AR)

Section 10(38)Section 143(3)Section 68Section 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL“D” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Devang Bhupendra Shah, v/s. Income Tax Officer, Ward – B/9, Neminath Apt., बनाम 32(1)(4), Kautilya Bhavan, Shimpoli Road, Borivali Bandra Kurla Complex, West, Mumbai – 400 092, Bandra (East), Mumbai– Maharashtra 400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADPS1211L Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Rahul Kapadia,AR Respondent by : Shri Annavaran Kasuri, (Sr. AR) Date of Hearing 11.08.2025 Date of Pronouncement 13.10.2025 आदेश…

Bysani Srinath Mamatha, Bengaluru vs. Joint Commissioner of Income Tax (OSD), Central Circle-1(3), Bengaluru

In the result, the appeals of the assessee for

ITA 410/BANG/2025[2018-19]Status: DisposedITAT Bangalore09 Oct 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 131Section 132Section 132(4)Section 153A

…facts during the stress of the search. It is well settled that an admission, unless supported by independent corroborative evidence, cannot be the sole basis of an addition. Reliance was placed on judicial pronouncement like S. Kahder Khan (Madras High Court 300 ITR 157), M. Narayanan & Bros.339 ITR 192 (Madras), and Pramukh Builders (Third Member decision of ITAT Ahmedabad, 112 ITD 179), which held that a retracted statement without corroboration has no evidentiary value. 5.4 The learned AR further pointed out that the AO himself adopted inconsistent stands—sometimes stating that alleged bogus purchases resulte…

Bysani Srinath Mamatha, Bengaluru vs. Joint Commissioner of Income Tax (OSD) Central Circle-1(3), Bengaluru

ITA 409/BANG/2025[2017-18]Status: DisposedITAT Bangalore09 Oct 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 131Section 132Section 132(4)Section 153A

Bysani Srinath Mamatha, Bengaluru vs. Joint Commissioner of Income Tax(OSD), Central Circle-1(3), Bengaluru

ITA 408/BANG/2025[2016-17]Status: DisposedITAT Bangalore09 Oct 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 131Section 132Section 132(4)Section 153A