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

M/S. Mukka Proteins Limited (Formerly Know As Mukka Sea Food Industries Ltd., Mangalore vs. Deputy Commissioner of Income Tax, Central Circle-1, Mangaluru

In the result, appeals of the assessee in ITA Nos

ITA 431/BANG/2024[2013-14]Status: DisposedITAT Bangalore03 Jul 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Sri Narendra Sharma, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 132Section 132(4)Section 153ASection 153DSection 234A

…ts 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 gi…

M/S Ashtech (India) Private Limited, Mumbai City vs. The Deputy Commissioner of Income Tax, Central Circle 1(4), Mumbai

In the result, the appeals of the assessee from AY 2013-14 to

ITA 3234/MUM/2023[2016-17]Status: DisposedITAT Mumbai25 Apr 2024AY 2016-17

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Dr. K. Shivaram &For Respondent: Mr. Manish Sareen, CIT-DR
Section 133ASection 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3222, 3220, 3221, 3234, 3233 & 3232/MUM/2023 Assessment Years: 2013-14 to 2018-19 M/s Ashtech (India) Pvt. Ltd., 30, Ashtech House, Popat Wadi Kalbadevi Road, Mumbai-400 002. Vs. The Dy. CIT, Central Circle- 1(4), 902, 9th floor, Pratishtha Bhavan, Old CGO Annexe, Maharishi Karve Road, Mumbai-400020. PAN NO. AA ECA 4133 B Appellant Respondent ITA Nos. 3026 to 3028/MUM/2023 Assessment Years: 2013-14, 2014-15 & 2018-19 Asst. CIT, Central Circle-1(4), 902…

M/S Ashtech (India) Private Limited, Mumbai City vs. Dy. Commissioner of Income Tax, Central Circle-1(4), Mumbai

ITA 3233/MUM/2023[2017-18]Status: DisposedITAT Mumbai25 Apr 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Respondent: Dr. K. Shivaram &

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3222, 3220, 3221, 3234, 3233 & 3232/MUM/2023 Assessment Years: 2013-14 to 2018-19 M/s Ashtech (India) Pvt. Ltd., The Dy. CIT, Central Cirecle- 30, Ashtech House, Popat 1(4), Vs. Wadi Kalbadevi Road, 902, 9th floor, Pratishtha Mumbai-400 002. Bhavan, Old CGO Annexe, Maharishi Karve Road, Mumbai-400020. PAN NO. AAECA 4133 B Appellant Respondent ITA Nos. 3026 to 3028/MUM/2023 Assessment Years: 2013-14, 2014-15 & 2018-19 Asst. CIT, Central Circle-1(4), M/s…

M/S Ashtech (India) Private Limited, Mumbai City vs. Deputy Commissioner of Income Tax, Central Circle-1(4), Mumbai

ITA 3232/MUM/2023[2018-19]Status: DisposedITAT Mumbai25 Apr 2024AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Respondent: Dr. K. Shivaram &

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3222, 3220, 3221, 3234, 3233 & 3232/MUM/2023 Assessment Years: 2013-14 to 2018-19 M/s Ashtech (India) Pvt. Ltd., The Dy. CIT, Central Cirecle- 30, Ashtech House, Popat 1(4), Vs. Wadi Kalbadevi Road, 902, 9th floor, Pratishtha Mumbai-400 002. Bhavan, Old CGO Annexe, Maharishi Karve Road, Mumbai-400020. PAN NO. AAECA 4133 B Appellant Respondent ITA Nos. 3026 to 3028/MUM/2023 Assessment Years: 2013-14, 2014-15 & 2018-19 Asst. CIT, Central Circle-1(4), M/s…

M/S Ashtech (India) Private Limited, Mumbai City vs. Dy. Commissioner of Income Tax, Central Circle-1(4), Mumbai

ITA 3222/MUM/2023[2013-14]Status: DisposedITAT Mumbai25 Apr 2024AY 2013-14

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Respondent: Dr. K. Shivaram &

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3222, 3220, 3221, 3234, 3233 & 3232/MUM/2023 Assessment Years: 2013-14 to 2018-19 M/s Ashtech (India) Pvt. Ltd., The Dy. CIT, Central Cirecle- 30, Ashtech House, Popat 1(4), Vs. Wadi Kalbadevi Road, 902, 9th floor, Pratishtha Mumbai-400 002. Bhavan, Old CGO Annexe, Maharishi Karve Road, Mumbai-400020. PAN NO. AAECA 4133 B Appellant Respondent ITA Nos. 3026 to 3028/MUM/2023 Assessment Years: 2013-14, 2014-15 & 2018-19 Asst. CIT, Central Circle-1(4), M/s…

M/S Ashtech (India) Private Limited, Mumbai vs. Dy. Commissioner of Income Tax, Central Circle-1(4), Mumbai

ITA 3221/MUM/2023[2015-16]Status: DisposedITAT Mumbai25 Apr 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Respondent: Dr. K. Shivaram &

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3222, 3220, 3221, 3234, 3233 & 3232/MUM/2023 Assessment Years: 2013-14 to 2018-19 M/s Ashtech (India) Pvt. Ltd., The Dy. CIT, Central Cirecle- 30, Ashtech House, Popat 1(4), Vs. Wadi Kalbadevi Road, 902, 9th floor, Pratishtha Mumbai-400 002. Bhavan, Old CGO Annexe, Maharishi Karve Road, Mumbai-400020. PAN NO. AAECA 4133 B Appellant Respondent ITA Nos. 3026 to 3028/MUM/2023 Assessment Years: 2013-14, 2014-15 & 2018-19 Asst. CIT, Central Circle-1(4), M/s…

M/S Ashtech (India) Private Limited, Mumbai City vs. Dy. Commissioner of Income Tax, Central Circle-1(4), Mumbai

ITA 3220/MUM/2023[2014-15]Status: DisposedITAT Mumbai25 Apr 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Respondent: Dr. K. Shivaram &

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3222, 3220, 3221, 3234, 3233 & 3232/MUM/2023 Assessment Years: 2013-14 to 2018-19 M/s Ashtech (India) Pvt. Ltd., The Dy. CIT, Central Cirecle- 30, Ashtech House, Popat 1(4), Vs. Wadi Kalbadevi Road, 902, 9th floor, Pratishtha Mumbai-400 002. Bhavan, Old CGO Annexe, Maharishi Karve Road, Mumbai-400020. PAN NO. AAECA 4133 B Appellant Respondent ITA Nos. 3026 to 3028/MUM/2023 Assessment Years: 2013-14, 2014-15 & 2018-19 Asst. CIT, Central Circle-1(4), M/s…

Assistant Commissioner of Income Tax Central Circle 1 (4) Mumbai, Pratishtha Bhavan Mumbai vs. Ashtech India Pvt Ltd (E-Filing), Ashtech House Mumbai

ITA 3028/MUM/2023[2018-19]Status: DisposedITAT Mumbai25 Apr 2024AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Respondent: Dr. K. Shivaram &

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3222, 3220, 3221, 3234, 3233 & 3232/MUM/2023 Assessment Years: 2013-14 to 2018-19 M/s Ashtech (India) Pvt. Ltd., The Dy. CIT, Central Cirecle- 30, Ashtech House, Popat 1(4), Vs. Wadi Kalbadevi Road, 902, 9th floor, Pratishtha Mumbai-400 002. Bhavan, Old CGO Annexe, Maharishi Karve Road, Mumbai-400020. PAN NO. AAECA 4133 B Appellant Respondent ITA Nos. 3026 to 3028/MUM/2023 Assessment Years: 2013-14, 2014-15 & 2018-19 Asst. CIT, Central Circle-1(4), M/s…

Assistant Commissioner of Income Tax Central Circle 1(4) Mumbai, Pratishtha Bhavan Mumbai vs. Ashtech India Pvt Ltd (E-Filing), Ashtech House Mumbai

ITA 3027/MUM/2023[2014-15]Status: DisposedITAT Mumbai25 Apr 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Respondent: Dr. K. Shivaram &

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3222, 3220, 3221, 3234, 3233 & 3232/MUM/2023 Assessment Years: 2013-14 to 2018-19 M/s Ashtech (India) Pvt. Ltd., The Dy. CIT, Central Cirecle- 30, Ashtech House, Popat 1(4), Vs. Wadi Kalbadevi Road, 902, 9th floor, Pratishtha Mumbai-400 002. Bhavan, Old CGO Annexe, Maharishi Karve Road, Mumbai-400020. PAN NO. AAECA 4133 B Appellant Respondent ITA Nos. 3026 to 3028/MUM/2023 Assessment Years: 2013-14, 2014-15 & 2018-19 Asst. CIT, Central Circle-1(4), M/s…

Assistant Commissioner of Income Tax Central Circle 1(4) Mumbai, Pratishtha Bhavan Mumbai vs. Ashtech India Pvt Ltd (E-Filing), Ashtech House

ITA 3026/MUM/2023[2013-14]Status: DisposedITAT Mumbai25 Apr 2024AY 2013-14

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Respondent: Dr. K. Shivaram &

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3222, 3220, 3221, 3234, 3233 & 3232/MUM/2023 Assessment Years: 2013-14 to 2018-19 M/s Ashtech (India) Pvt. Ltd., The Dy. CIT, Central Cirecle- 30, Ashtech House, Popat 1(4), Vs. Wadi Kalbadevi Road, 902, 9th floor, Pratishtha Mumbai-400 002. Bhavan, Old CGO Annexe, Maharishi Karve Road, Mumbai-400020. PAN NO. AAECA 4133 B Appellant Respondent ITA Nos. 3026 to 3028/MUM/2023 Assessment Years: 2013-14, 2014-15 & 2018-19 Asst. CIT, Central Circle-1(4), M/s…

Dy CIT CC 6(4), Mumbai vs. Arshiya Ltd., Mumbai

ITA 971/MUM/2020[2013-14]Status: DisposedITAT Mumbai08 Apr 2024AY 2013-14

Bench: Shri Aby T Varkey & Shri Amarjit Singh

For Appellant: Ajay ChandraFor Respondent: Piyush Chhajed
Section 10(34)Section 143(2)Section 143(3)Section 14A

…be basis for making any addition to the Total Income relying on Decision of the Hon. Supreme Court in the case of CIT vs. S. Khader Khan Son" [2012] 352 ITR 480 which affirmed the decision of Hon. Madras High Court reported as CIT vs. S. Khadar Khan Son[2008] 300 ITR 157 wherein it has been held as under: Section 133A does not empower any ITO to examine any person on oath, so statement recorded under section 133A has no evidentiary value and any admission made during such statement cannot be made basis of addition. 1.3.1.1. Decision of the Hon. Kerala High Court in the case of Paul Mathews and Sons vs. CIT [2003]…

M/S Arshiya Ltd., Mumbai vs. DCIT CC 6 (4), Mumbai

In the result, the appeal of the revenue vide ITA No

ITA 7900/MUM/2019[2013-14]Status: DisposedITAT Mumbai08 Apr 2024AY 2013-14

Bench: Shri Aby T Varkey & Shri Amarjit Singhacit, Cc-6(4) Vs. M/S Arshiya Ltd. R. No. 32(1), 308, Level 3, Ceejay Ground Floor, Aayakar House, F Block Shiv Bhavan, M.K. Road, Sagar Estate, Dr. A.B. Mumbai -400 020 Road, Worli, Mumbai – 400018 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaaci2679A Appellant .. Respondent Dcit, Cc-6(4) Vs. M/S Arshiya Ltd. R. No. 1925, 19Th Floor, 308, Level 3, Ceejay Air India Building, House, F Block Shiv Nariman Point, Sagar Estate, Dr. A.B. Mumbai -400 021 Road, Worli, Mumbai – 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaaci2679A Appellant .. Respondent M/S Arshiya Ltd. Vs. Dcit, Cc-6(4) 308, Level 3, Ceejay R. No. 1925, 19Th Floor, House, F Block Shiv Sagar Air India Building, Estate, Dr. A.B. Road, Nariman Point, Worli, Mumbai – 400018 Mumbai -400 021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaaci2679A Appellant .. Respondent

For Appellant: Ajay ChandraFor Respondent: Piyush Chhajed
Section 10(34)Section 143(2)Section 143(3)Section 14A

…be basis for making any addition to the Total Income relying on Decision of the Hon. Supreme Court in the case of CIT vs. S. Khader Khan Son" [2012] 352 ITR 480 which affirmed the decision of Hon. Madras High Court reported as CIT vs. S. Khadar Khan Son[2008] 300 ITR 157 wherein it has been held as under: Section 133A does not empower any ITO to examine any person on oath, so statement recorded under section 133A has no evidentiary value and any admission made during such statement cannot be made basis of addition. 1.3.1.1. Decision of the Hon. Kerala High Court in the case of Paul Mathews and Sons vs. CIT [2003]…

B. Narayan & Associates, Thane vs. ITO WD 1(3), Thane

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

ITA 5107/MUM/2015[2010-11]Status: DisposedITAT Mumbai22 Feb 2024AY 2010-11

Bench: Shri Aby T Varkey, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rajesh Athavale, CAFor Respondent: Shri Ashok Kumar Ambastha
Section 131

…e on the judgements of the Hon'ble Kerala High Court in the case of Paul Mathews & Sons and Hon'ble Supreme Court in the case of S. Khader Khan Son are not applicable to the appellant's case. It was held in those judgements as under- CIT vs S Khader Khan Son, 300 ITR 157 (Madras) From the foregoing discussion, the following principles can be culled out: (1) 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 assessee should be given a proper opportunity to show that the bo…

Shree Cement Limited, Beawar vs. National Faceless Assessment Centre, Delhi

In the result, the appeal of the Revenue in ITA No

ITA 500/JPR/2023[215-16]Status: DisposedITAT Jaipur21 Feb 2024

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

…o cross-examination was required to be deleted on the ground of violation of the principles of natural justice] vi. Addition based on materials collected and statement recorded during survey u/s 133A are not sustainable:  CIT –vs.- S. Kadher Khan Son (2008) 300 ITR 157 (Mad.) affirmed by Apex Court in (2013) 352 ITR 480 (SC): [Materials collected and the statement recorded during the survey u/s 133A are not conclusive piece of evidence by itself]  PCIT –vs.- Sunshine Import & Export P. Ltd. (2020) 424 ITR 195 (Bom.): [Statement recorded u/s 133A does not have any evidentiary value and that materials or informa…

Shree Cement Limited, Beawar vs. National Faceless Assessment Centre, Deputy Commissionerof Income Tax, Circle -2, Ajmer

In the result, the appeal of the Revenue in ITA No

ITA 496/JPR/2023[2016-17]Status: DisposedITAT Jaipur21 Feb 2024AY 2016-17

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

…o cross-examination was required to be deleted on the ground of violation of the principles of natural justice] vi. Addition based on materials collected and statement recorded during survey u/s 133A are not sustainable:  CIT –vs.- S. Kadher Khan Son (2008) 300 ITR 157 (Mad.) affirmed by Apex Court in (2013) 352 ITR 480 (SC): [Materials collected and the statement recorded during the survey u/s 133A are not conclusive piece of evidence by itself]  PCIT –vs.- Sunshine Import & Export P. Ltd. (2020) 424 ITR 195 (Bom.): [Statement recorded u/s 133A does not have any evidentiary value and that materials or informa…

Sh. Lachhman Dass Bansal, Barnala vs. DCIT, Central Circle, Patiala

The appeal of the assessee is partly allowed

ITA 34/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh12 Jan 2024AY 2018-19

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. D.R
Section 115BSection 133ASection 143(1)Section 143(2)Section 69Section 69A

…he finding of the Ld. CIT(A) is not proper that the surrender was retracted within 14 days and even, the retraction after two months is stated to be within short period of time. 17. Further, reliance was placed on the judgment of Khader Khan Son, reported in 300 ITR 157, which have been approved by the Hon'ble Apex Court that no evidentiary value can be attached to the statement recorded during survey and this has been discussed in the case of Sh. Sanjeev Kumar in para 11, page 311 of the Judgment Set. 18. It was further submitted that it is trite law that Section 133A does not empower any Income tax authority…

Springer Verlag Gmbh, New Delhi vs. DDIT, New Delhi

ITA 3660/DEL/2009[2002-03]Status: DisposedITAT Delhi04 Jan 2024AY 2002-03

Bench: G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

For Appellant: Sh. Sanjeev Chaudhary, ARFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 131Section 133ASection 139(1)Section 143(2)Section 147Section 148Section 44C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos. 643 to 645/Del/2005 & 3660/Del/2009 Assessment Years: 1999-2000 to 2002-03 Springer Verlag GmbH, Versus DCIT, Circle 2(2), (formerly known as Springer International Taxation, Verlage GmbH & Co. KG), New Delhi. 906-907, Akashdeep Building, Barakhamba Road, New Delhi. PAN: AAOCS4799R (Appellant) (Respondent) Assessee by : Sh. Sanjeev Chaudhary, AR Revenue by : Sh. Sanjay Kumar, Sr. DR Date of hearing : 06.10.2023 Date of pronouncement: 04.01.2024 ORDER Captioned appeals…

Sprnger Verlag Gmbh vs. DDIT, Circle-2(2)

ITA 645/DEL/2005[2001-2002]Status: DisposedITAT Delhi04 Jan 2024AY 2001-2002

Bench: G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

For Appellant: Sh. Sanjeev Chaudhary, ARFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 131Section 133ASection 139(1)Section 143(2)Section 147Section 148Section 44C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos. 643 to 645/Del/2005 & 3660/Del/2009 Assessment Years: 1999-2000 to 2002-03 Springer Verlag GmbH, Versus DCIT, Circle 2(2), (formerly known as Springer International Taxation, Verlage GmbH & Co. KG), New Delhi. 906-907, Akashdeep Building, Barakhamba Road, New Delhi. PAN: AAOCS4799R (Appellant) (Respondent) Assessee by : Sh. Sanjeev Chaudhary, AR Revenue by : Sh. Sanjay Kumar, Sr. DR Date of hearing : 06.10.2023 Date of pronouncement: 04.01.2024 ORDER Captioned appeals…

Springer Verlag Gmbh vs. DDIT, Circle-2(2)

ITA 644/DEL/2005[2000-2001]Status: DisposedITAT Delhi04 Jan 2024AY 2000-2001

Bench: G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

For Appellant: Sh. Sanjeev Chaudhary, ARFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 131Section 133ASection 139(1)Section 143(2)Section 147Section 148Section 44C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos. 643 to 645/Del/2005 & 3660/Del/2009 Assessment Years: 1999-2000 to 2002-03 Springer Verlag GmbH, Versus DCIT, Circle 2(2), (formerly known as Springer International Taxation, Verlage GmbH & Co. KG), New Delhi. 906-907, Akashdeep Building, Barakhamba Road, New Delhi. PAN: AAOCS4799R (Appellant) (Respondent) Assessee by : Sh. Sanjeev Chaudhary, AR Revenue by : Sh. Sanjay Kumar, Sr. DR Date of hearing : 06.10.2023 Date of pronouncement: 04.01.2024 ORDER Captioned appeals…

Springer Verlag Gmbh vs. DDIT, Circle-2(2)

ITA 643/DEL/2005[1999-2000]Status: DisposedITAT Delhi04 Jan 2024AY 1999-2000

Bench: G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

For Appellant: Sh. Sanjeev Chaudhary, ARFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 131Section 133ASection 139(1)Section 143(2)Section 147Section 148Section 44C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos. 643 to 645/Del/2005 & 3660/Del/2009 Assessment Years: 1999-2000 to 2002-03 Springer Verlag GmbH, Versus DCIT, Circle 2(2), (formerly known as Springer International Taxation, Verlage GmbH & Co. KG), New Delhi. 906-907, Akashdeep Building, Barakhamba Road, New Delhi. PAN: AAOCS4799R (Appellant) (Respondent) Assessee by : Sh. Sanjeev Chaudhary, AR Revenue by : Sh. Sanjay Kumar, Sr. DR Date of hearing : 06.10.2023 Date of pronouncement: 04.01.2024 ORDER Captioned appeals…