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

ACIT 21(2) vs. Oriental Decorators, Mumbai

In the result appeal of the Revenue is dismissed

ITA 820/MUM/2015[2009-10]Status: DisposedITAT Mumbai05 Jan 2018AY 2009-10

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 820/Mum/2015 (नििाारण वर्ा / Assessment Year: 2009-10)

For Appellant: Shri. Hari.S. RahejaFor Respondent: Shri. Rajat Mittal

Section 133ASection 143(3)

…. I.T.A. No. 820/Mum/2015 37. Statement of the surveyed party recorded during the course of survey proceedings under section 133A has no evidentiary value. 38. In the case of COMMISSIONER' OF INCOME TAX vs. S. KHADERKHAN SON (2008) 214 ITR (Mad) 589 :(2008) 300 ITR 157 (Mad), it 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," 39. In the case of INCOME TAX OFFICER vs. VIJAY KUMAR KESAR, (2010) 231 ITR (Chattisgarh) 165 :…

Reymount Commodities P.Ltd, Mumbai vs. DCIT Cen Cir 44, Mumbai

In the result, appeal filed by the assessee in ITA No

ITA 3885/MUM/2012[2006-07]Status: DisposedITAT Mumbai02 Jan 2018AY 2006-07

Bench: Shri D.T. Garasia () & Shri G Manjunatha ()

Section 132Section 28Section 68

…1 Reymont Commodities P Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI Before Shri D.T. Garasia (JUDICIAL MEMBER) AND Shri G Manjunatha (ACCOUNTANT MEMBER) I.T.A No.3885/Mum/2012 - A.Y. 2006-07 I.T.A No.3886/Mum/2012 - A.Y. 2007-08 M/s Reymond Commodities vs DCIT, Cent.Cir.44, Mumbai (P) Ltd, Mohanlal Jain & Co. CAs, 10, Chartered House, Gr.Floor, Dr. C.H. Street, Marine Lines, Mumbai-2 PAN : AACCR4892C APPELLANT RESPONDEDNT ACIT, CC-44, Mumbai vs M/s Reymond Commodities (P) Ltd, Mumbai APPELLANT RESPONDEDNT Assessee by Shri Sanjay Kapadia Revenue by Shri B Pruseth Date of hearing 03-10 -…

ACIT, Jaipur vs. Jhandewalas Foods Pvt. Ltd., Jaipur

In the result, ground no. 2 of revenue’s appeal is allowed for statistical purposes, ground no

ITA 326/JPR/2017[2012-13]Status: DisposedITAT Jaipur27 Dec 2017AY 2012-13

For Appellant: Shri P.C.Parwal (CA)For Respondent: Shri Shalendra Sharma (Addl. CIT) fu/kZkfjrh dh vksj ls@

Section 133A

…case of CIT vs. S. Khander Khan Son [2012] 25 taxmann.com 413 (SC), the Hon’ble Apex Court has dismissed the civil appeal filed by the income tax department and confirmed the order of Hon’ble Madras High Court in the case of CIT vs. S. Khader Khan Son [2008] 300 ITR 157 (MAD.) wherein it was held by the Hon’ble Hgih Court of Madras that: “From the foregoing discussion, the following principles can be culled out: (i) 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 the admission to show that it is incorrect and that the as…

ITO, Tuticorin vs. A.G.Plaza, Kovilpatti

In the result, the appeal filed by the Revenue stands partly allowed

ITA 338/CHNY/2017[2013-14]Status: DisposedITAT Chennai07 Dec 2017AY 2013-14

Bench: Shri Abraham P.George & Shri George Mathan

For Appellant: Mr.K.Balasubramanian, AdvFor Respondent: Dr.S.Pandian, JCIT

…above said building only up to 31.03.2013 and hence ought to have sustained the addition of Rs.98,43,379/- towards unexplained investment. 2.5 The CIT(A) has erred in relying on the judgment of the Madras High Court in the case of CIT Vs S. Khader Khan Sons [300 ITR 157] since the facts are distinguishable. In the instant case addition has been made after considering all relevant material evidences collected during the survey. 3. For these and such other grounds that may be adduced at the time of hearing it is prayed that the order of the CIT(A) may be reversed and that of the Assessing Officer restored. 4. It…

Paliwal Jewellers, Jaipur vs. ITO, Jaipur

In the result, appeal of the assessee is allowed for statistical purposes

ITA 82/JPR/2017[2012-13]Status: DisposedITAT Jaipur27 Nov 2017AY 2012-13

For Appellant: Shri Shrawan Kr. Gupta (Advocate)For Respondent: Shri Shailendra Sharma (Addl. CIT)

Section 143(3)Section 40A(3)

…ssion made during such statement cannot be made basis of addition.” In support of his contention, the ld. Counsel for the assessee placed reliance in the following case – CIT V/s M/s Maverick Share Brokers P. Ltd 57 TW 87(Raj.) CIT Vs. Khader Khan Son (2008) 300 ITR 157 (Mad.)(HC). CIT Vs. Satyanorayan Agarwal (2002) 255 ITR (AT) 69 (Kol.) (Trib.) Abdul Qaymme Vs. CIT (1990) 184 ITR 404 (All.) (HC) CITVs. Ashok Kumar Jain (2014) 369 ITR 145 (Raj.) (HC). M/s. Paliwal Jewellers. The ld. Counsel submitted that the Central Board of Direct Taxes has issued fresh instruction vide F.No. 286/98/2013-IT (INV.II) dated…

Dhansukh Rawajibhai Patel, Palghar vs. ACIT Palghar, Palghar

In the result, appeal is on this ground is allowed for statistical purposes

ITA 2802/MUM/2017[2012-13]Status: DisposedITAT Mumbai16 Nov 2017AY 2012-13

Bench: D.T. Garasia & Shri N. K. Pradhanassessment Year: 2012-13 Shri Dhansukh Rawajibhai Acit Patel Palghar. Machhipada Sarawali, Vs. Po, Boisar, Tal & Po, Palghar - 401501 Pan: Abqpp9188B (Appellant) (Respondent)

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Purushottam Kumar

Section 131Section 133(6)Section 148Section 234BSection 271(1)(c)Section 50C(1)Section 50cSection 80c

…rned AR relied upon the decision of Kishanchand Chellaram Vs. CIT [1980] 125 ITR 713, Ponkunnam Traders [83 ITR 508 & 102 ITR 366(Ker.], Prakash Chand Natha Vs. Commissioner of Income Tax (2008) 301 ITR 134 and P.C.Nahata [247 ITR 274 SC], S. Khader Khan Son [300 ITR 157 Madras] & Vinodkumar Solanki [233 ELT 157S.]. The learned AR relied upon the decision of the Jurisdictional High Court in case of Assistant Commissioner of Income Tax, Circle-3, Nagpur Vs. Kamlakar Moghe [2015] 64 taxmann.com 413. Learned AR relied upon the order of revenue authorities. 6. We have heard the rival contention of both the parties. L…

Rushabh Enterprises, Thane vs. Asst CIT Cir 4, Thane

In the result, appeal of the assessee is allowed in terms indicated hereinabove

ITA 1580/MUM/2017[2007-08]Status: DisposedITAT Mumbai15 Nov 2017AY 2007-08

Bench: Shri R.C.Sharma, Am M/S. Rushabh Enterprises Vs. Asst. Cit Cir 4 108, Ambika Commercial Complex, Navghar Road Vasai (E) Thane - 410210 Pan/Gir No. Aaifr2402F Appellant) Respondent) ..

Section 131Section 143(3)Section 148Section 68

…rest amount was based on..mere conjectures and surmises on statements recorded behind the backs of the assessee and which statements had been retracted by the impugned lender party. The assessee relied upon the judgment in the case of CIT vs Kader Khan (2008) 300 ITR 157 (Madras) wherein it was held that statement in Survey operations was not a conclusive proof of evidence. The assessee had proved the identity of the creditor as the concerned lender party appeared before the learned ACIT and confirmed genuineness of the loan transactions. The assessee submitted that the acceptance and repayment of loan and paymen…

M/S Kalpana Biri Mfg. Co. Pvt. Ltd., Murshidabad vs. ACIT, Cir- Murshidabad, Murshidabad

In the result, assessee’s appeal stands allowed

ITA 1020/KOL/2014[2010-2011]Status: DisposedITAT Kolkata10 Nov 2017AY 2010-2011

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2010-11 M/S Kalpana Biri Mfg. Co. Acit, Circle, बनाम / Pvt. Ltd., Vill. & P.O. Murshidabad, 39 R.N. V/S. Auragabad Dist. Tagore Road, P.O. Murshidabad, Berhampur, Pin. 742 101 Pin-742 201 [Pan No. Aabck 7051 M] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri S.L. Kochar, Advocate & अपीलाथ" क" ओर से/By Appellant Shri Anil Kochar, Advocate Shri Saurabh Kumar, Addl. Cit-Dr ""यथ" क" ओर से/By Respondent 18-09-2017 सुनवाई क" तार"ख/Date Of Hearing 10-11-2017 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Assessee Is Against The Order Of Commissioner Of Income Tax (Appeals)-Xxxvi, Kolkata Dated 31.03.2014. Assessment Was Framed By Acit, Circle-Murshidabad U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Vide His Order Dated 13.02.2013 For Assessment Year 2010-11. The Grounds Raised By The Assessee Per Its Appeal Are As Under:- “1. That In The Facts & Circumstances Of The Case The Learned Commissioner Of Income Tax (Appeals) Erred In Not Having Deleted The Addition To Income For Rs.30628425/- As Alleged Unexplained Investment U/S 69 Of The Income Tax Act, 1961 On Account Of Alleged Suppression Of Value Of Stock.”

Section 131Section 143(1)Section 143(3)Section 69

…during the survey proceedings u/s. 131 of the Act does not have any evidentiary value. Therefore, the same cannot be used as a basis for making such addition. In this regard, the decision of the Honourable 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…

Rajda Polymers, Kolkata vs. DCIT, Cir-36, Kolkata

In the result, appeal of assessee is assessee is allowed”

ITA 333/KOL/2017[2013-14]Status: DisposedITAT Kolkata08 Nov 2017AY 2013-14

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm] I.T.A No. 333/Kol/2017 Assessment Year : 2013-14 Rajda Polymers -Vs- Dcit, Circle-36, Kolkata [Pan: Aadfr 2816 C] (Appellant) (Respondent)

For Appellant: Shri Miraj D. Shah, ARFor Respondent: Shri Saurabh Kumar, Addl. CIT (DR)

Section 12ASection 131Section 133ASection 143(3)Section 25Section 35(1)(ii)

…ing material. It would be pertinent to note that the sworn statement recorded during survey does not have any evidentiary value. In this regard, 8 9 Rajda Polymers A.Yr.2013-14 the decision of the 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…

Jai Mahalaxmi Ispat (I) P. Ltd, Thane vs. ITO WD 1(4), Thane

In the result, appeal filed by the assessee is treated as partly allowed for statistical purposes

ITA 4265/MUM/2016[2010-11]Status: DisposedITAT Mumbai01 Nov 2017AY 2010-11

Bench: Shri B.R. Baskaran (Am) & Shri Ravish Sood(Jm)

Section 133(6)Section 133ASection 148

…Before the learned CIT(A) assessee contended that the statement given during the survey operation cannot be treated as an evidence and in this regard, it placed reliance on the decision rendered by Hon'ble Madras High Court in the case of CIT Vs. Khader Khan (300 ITR 157) and decision rendered by Hon'ble Kerala High Court in the case of Paul Mathews & Sons Vs. CIT (129 Taxman 416). However, the learned CIT(A) by placing reliance on the decision rendered by Hon'ble Punjab & Haryana High Court in the case of Bachittar Singh Vs. CIT (328 ITR 400), wherein it was held that the statement given u/s. 133A of the Act can…

DCIT, New Delhi vs. M/S Arn Infrastructure Ltd., New Delhi

Appeal are allowed

ITA 1222/DEL/2013[2009-10]Status: DisposedITAT Delhi30 Oct 2017AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kambledcit Vs Amr Infrastructure Ltd. Circle-2(1), Room No. 398D, 2425/11, Beadonpura, C. R. Building Near Gurduwara Road, Karol New Delhi Bagh, New Delhi Aafca8375E (Appellant) (Respondent) Dcit Vs Arn Infrastructure Ltd. Circle-2(1), 9, Birla House, Arya Samaj New Delhi Road Karol Bagh, New Delhi Aafca6403M (Appellant) (Respondent)

Section 133Section 133ASection 271(1)(c)

…e former section it is not under oath; this is because the officers u/s 133A are not authorized to take statement under oath. In this regard, a reference is being made to the judgement of Hon'ble High Court of Madras in the case of CIT v/s S Kader Khan & Sons 300 ITR 157 in which the Hon'ble High Court, after discussing Sec.l33A & 132(4). ……. ……..In view of the above legal position, the AO's blindly following the statement recorded during survey and making the addition on the basis of surrender is not in order. ii) The appellant has submitted that the statement of Shri Shri Krishan Kumar was recorded under dure…

DCIT, New Delhi vs. M/S. Amr Infrastructure Ltd., New Delhi

Appeal are allowed

ITA 1206/DEL/2013[2009-10]Status: DisposedITAT Delhi30 Oct 2017AY 2009-10

Section 133Section 133ASection 271(1)(c)

Mithalal D Mutha, Mumbai vs. ITO WD 16(3)(1), Mumbai

The appeal of the assessee is dismissed as already a justified view has been taken by the Ld

ITA 594/MUM/2016[2009-10]Status: DisposedITAT Mumbai27 Oct 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2009-10

Section 133(6)Section 139Section 142Section 143Section 143(3)Section 147Section 148

…d 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. 2.28 If the material available on record and the judicial pronouncements discussed hereinabove are kept in juxtaposition with the facts of the present appe…

M/S Bimladevi Dharamprakash Jan-Kalyan Nidhi, Kolkata vs. CIT(Exemption) Kolkata, Kolkata

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

ITA 10/KOL/2017[]Status: DisposedITAT Kolkata18 Oct 2017

Bench: Shri N.V. Vasudevan, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.10/Kol/2017 (िनधा"रणवष" / Assessment Year: ……….. M/S. Bimladevi Vs. C.I.T(Exemptions),Kolkata Dharamprakash Jan- Kalyan Nidhi 17, Ganesh Chandra Avenue, 10B, Middleton Row, 6Th 6Th Floor, Kolkata – 700 013. Floor, Kolkata – 700 071. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaatb5499A (Appellant) .. (Respondent) Appellantby :Shri S. M. Surana, Advocate Respondent By :Md. Usman, Cit, Dr सुनवाईक"तारीख/ Date Of Hearing : 16/08/2017 घोषणाक"तारीख/Date Of Pronouncement : 18/10/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Is Directed Against An Order Passed By The Ld. Commissioner Of Income Tax (Exemptions), Kolkata Under Section 12Aa(3) Of The Income Tax Act, 1961,( Hereinafter Referred To As The ‘Act’), Dated 23.12.2016. 2. The Assessee Has Raised The Following Grounds Of Appeal: “1. For That The Order Of The Ld. Cit Is Arbitrary & Bad In Law.

For Appellant: Shri S. M. Surana, AdvocateFor Respondent: Md. Usman, CIT, DR

Section 12ASection 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI N.V. VASUDEVAN, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.10/Kol/2017 (िनधा"रणवष" / Assessment Year: ……….. M/s. Bimladevi Vs. C.I.T(Exemptions),Kolkata Dharamprakash Jan- Kalyan Nidhi 17, Ganesh Chandra Avenue, 10B, Middleton Row, 6th 6th Floor, Kolkata – 700 013. Floor, Kolkata – 700 071. "थायीलेखासं./जीआइआरसं./PAN/GIR No. : AAATB5499A (APPELLANT) .. (RESPONDENT) Appellantby :Shri S. M. Surana, Advocate Respondent by :Md. Usman, CIT, DR सुनवाईक"तारीख/ Date of Hearing : 16/08/2017 घोषणाक"तारीख/Date of Pronouncement : 18/10/2017 आदेश / O R D E R P…

Delicate Realtors Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, all the three appeals filed by the respective assessees are allowed

ITA 3253/DEL/2015[2011-12]Status: DisposedITAT Delhi04 Oct 2017AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A .No. 3185/Del/2015 (A.Y .2011-12)

Section 132Section 234BSection 68

…retraction made by the Assessee two years after the declaration was not bonafide. There was no satisfactory explanation for not including the said amount in the return of income. Reversed ITAT Order and the ratio of decision in CIT v. Khader Khan Son [2008] 300 ITR 157 (Mad.) cannot be applied. In Principal Commissioner of Income-tax (C)-2, New Delhi Vs. Avinash Kumar Setia [2017] 81 taxmann.com 476 (Delhi) it was held that retraction to be effective has to be made at the earliest opportunity when the pressure or coercion or undue influence on the person making confession ceases to be operative. Whenever there…

Pavitra Realcon Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, all the three appeals filed by the respective assessees are allowed

ITA 3185/DEL/2015[2011-12]Status: DisposedITAT Delhi04 Oct 2017AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A .No. 3185/Del/2015 (A.Y .2011-12)

Section 132Section 234BSection 68

Swanston Multiplex Cinemas P.Ltd, Mumbai vs. Asst CIT Cir 11(1), Mumbai

The appeal of the assessee is partly allowed

ITA 1135/MUM/2015[2005-06]Status: DisposedITAT Mumbai03 Oct 2017AY 2005-06

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2005-06 Swanston Multiplex Cinemas Acit, Private Limited, Circle-11(1), बनाम/ 9Th Floor, Viraj Towers, W.E. R. No.467, Vs. Highway Next To Andheri Aayakar Bhavan, Flyover Andheri (East), M. K. Road, Mumai-400093 Mumbai-400020 ("नधा"रती/Assessee) (राज"व /Revenue) Pan No.:-Aafcs6295K

Section 139Section 142Section 143Section 143(1)Section 143(2)Section 147Section 148Section 40

…f time then retraction carries more weight. The assessee never alleged that the statement was recorded under duress and threat. 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, thus, under the peculiar facts in the present appeal, the cases relied upon by the assessee are not of much help as is clearly oozing out from the con…

Asst CIT 14(1), Mumbai vs. Kantilal C Jain, Mumbai

The appeal of the assessee is partly allowed

ITA 6924/MUM/2014[2010-11]Status: DisposedITAT Mumbai25 Sept 2017AY 2010-11

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2010-11 Asst. Cit-14(1), Shri Kantilal C. Jain 2Nd Floor, Earnest House, M/S. Shailesh Jewellers बनाम/ Nariman Point, Shop No. 4, 2Nd Floor, Vs. Mumbai-400 021 108/112, Ustad Building, Zaveri Bazar, Opp. Khara Kuwa, Mumbai-400 002 ("नधा"रती /Assessee) Pan. No. Aadpj 9583 E

Section 139Section 142Section 143Section 143(2)Section 143(3)Section 147Section 148

Royal Palms (I) P.Ltd, Mumbai vs. DCIT 13(3)(1), Mumbai

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

ITA 1478/MUM/2017[2012-13]Status: DisposedITAT Mumbai22 Sept 2017AY 2012-13

Bench: Shri D.T.Garasia, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Haridas BhattFor Respondent: Shri V Justin

Section 131Section 133ASection 142(1)Section 143(1)Section 143(2)Section 143(3)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी”, म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “D” MUMBAI BEFORE SHRI D.T.GARASIA, JM AND SHRI RAJESH KUMAR, AM I.T.A. No.1478/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2012-13) M/s Royal Palms (I) Pvt Ltd., Income Tax Officer 13(3)(1), Royal Palm Estate, Aayakar Bhavan, बनाम/ Survey No.169, M K Road, Aarey Milk Colony, Mumbai-400020 Vs. Goregaon East, Mumbai-400065 स्थायी ऱेखा सं./ PAN : AABCR9424R (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) : अपीऱाथी की ओर से / Assessee by : Shri Haridas Bhatt प्रत्यथी की ओर से/ Revenue by : Shri V Justin सुनवाई की तारीख /Date of…

DCIT 9(1)(1), Mumbai vs. Acon Measurement P.Ltd, Mumbai

The appeal of the Revenue is dismissed and the

ITA 4736/MUM/2015[2009-10]Status: DisposedITAT Mumbai06 Sept 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2009-10 Dcit -9(1))(1), M/S Acon Measurement Pvt. Room No.260A, 02Nd Floor बनाम/ Limited, Aayakar Bhavan A-22, Nanddham Indl. Estate, Vs. M.K. Road Marol Maroshi Road, Mumbai-400020. Andheri (East), Mumbai-400059 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aaaca5078K

Section 133(6)

…nd 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. 4.27. If the material available on record and the judicial pronouncements discussed hereinabove are kept in juxtaposition with the facts of the present a…