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.

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 157)

Assistant Commissioner of Income Tax Circle 2(1), Jabalpur vs. Chetanaya Promoters and Devlopers, Jabalpur

In the result, on this ground, appeal of the Revenue as well as appeal of the assessee is hereby dismissed

ITA 133/JAB/2018[2015-16]Status: DisposedITAT Jabalpur23 Nov 2023AY 2015-16

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Dhiraj Ghai, FCAFor Respondent: Smt. Garima Chaudhary, CIT-DR

Section 133ASection 143(2)Section 292BSection 43C

…s fully justified in deleting the addition of Rs. 3,00,00,370/ -. 4. In view of hon'ble Madhya Pradesh High Court decision in the case of CIT v Digamber Kumar Jain (HUF) 2012 83 CCH 236 and hon'ble Madras High Court in the case of CIT v Khader Khan Son [2008] 300 ITR 157 (affirmed by hon'ble Supreme court in 352 ITR 480) the ld CIT(A) Was fully justified in holdin g that the addition of Rs. 3,00,00,370/-cannot be made solely on the basis of statement recorded during the survey and deleting the addition of Rs. 3,00,00,370/-. 5. Considering the fact that the Id AO has accepted books of accounts and cash of Rs. 8,95…

Kaveri Infra Project Pvt Ltd, Warangal vs. DCIT, Central Circle -1(3), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 512/HYD/2022[2018-19]Status: DisposedITAT Hyderabad21 Nov 2023AY 2018-19

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri K.C. Devdas, ARFor Respondent: Shri Shakeer Ahamed, DR

Section 132Section 132(4)Section 153ASection 271A

…zed material, but was a disclosure made voluntarily under section 132(4) statement. There is no material to support the disclosure. Learned AR relied on the twin circulars of the CBDT which has been noted with approval in the judgment of S. Khadar Khan & Sons 300 ITR 157, affirmed by the Hon’ble Supreme Court in the same case reported in 352 ITR 480, and even on this ground, the levy of penalty is unsustainable. Further according to the learned AR, the levy of penalty is not mandatory, but discretionary, and it was noted and held by the Jaipur Bench of the Tribunal in the case of Padam Chand Pungliya vs. ACIT, 18…

Expat Engineering India Limited, Bengaluru vs. ACIT, Circle-2(1)(2), Bengaluru

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

ITA 34/BANG/2023[2014-15]Status: DisposedITAT Bangalore09 Nov 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2014-15

For Appellant: Shri Ravi Shankar, A.RFor Respondent: Shri Parithivel, D.R

Section 143Section 250

…gement of Hon’ble Supreme Court in the case of S. Khader Khan & Sons Vs. CIT (352 ITR 480) (SC). 14. We have carefully gone through the above judgement. Originally, this issue came before Hon’ble Madras High Court in the case of CIT Vs. S. Khader Khan & Sons (300 ITR 157), wherein the Hon’ble High Court has held as under: “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. The word ‘may’ used in section 133A(3)(iii), viz., ‘record the statement of any person which may be useful for…

ACIT Corporate Circle 2, Coimbatore vs. P.S.R.Silk Sarees India Pvt. Ltd., Coimbatore

ITA 934/CHNY/2019[2009-10]Status: DisposedITAT Chennai11 Oct 2023AY 2009-10

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 934/Chny/2019 िनधा"रण वष" / Assessment Year: 2009-10 Assistant Commissioner Of P.S.R. Silk Sarees India Pvt Income-Tax, V. Ltd., Corporate Circle -2, No. 942, Psr House, Cross Cut No. 63-A, Race Course Road, Road, Gandhipuram, Coimbatore. Coimbatore – 641 012. [Pan: Aaecp-7548-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.: 1639/Chny/2019 & Co No: 77/Chny/2019 िनधा"रण वष" / Assessment Year: 2014-15 Assistant Commissioner Of P.S.R. Silk Sarees India Pvt Income-Tax, V. Ltd., Corporate Circle -2, No. 942, Psr House, Cross Cut No. 63-A, Race Course Road, Road, Gandhipuram, Coimbatore. Coimbatore – 641 012. [Pan: Aaecp-7548-M] (अपीलाथ"/Appellant) (Cross Objector) आयकर अपील सं./Ita No.: 3257/Chny/2018 & Co No: 11/Chny/2019 िनधा"रण वष" / Assessment Year: 2014-15 Assistant Commissioner Of M/S. P.S.R. & Sons, Income-Tax, V. No. 942, Cross Cut Road, Corporate Circle -2, Gandhipuram, No. 67-A, Race Course Road, Coimbatore – 641 012. Coimbatore. [Pan: Aadfp-6903-E] (अपीलाथ"/Appellant) (Cross Objector)

For Appellant: Shri. AR V Sreenivasan, Addl. CIT

Section 133A

…The Assessing Officer, has made additions only on the basis of sworn statement without there being any corroborative evidence. It is well settled principle of law by the decision of Hon’ble High Court of Madras in the case of CIT vs S. khader Khan Son [2008] 300 ITR 157, that additions cannot be made solely on the basis of confession statement recorded during the course of survey, unless said statement is supported by corroborative evidence. In the present case, except statement from partner, no evidence with the Assessing Officer to prove that purchases from group/sister concern are bogus in nature. The ld. CIT…

ACIT Non Corporate Circle-2, Coimbatore vs. Psr Marketing Company, Coimbatore

ITA 2762/CHNY/2019[2014-15]Status: DisposedITAT Chennai11 Oct 2023AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 934/Chny/2019 िनधा"रण वष" / Assessment Year: 2009-10 Assistant Commissioner Of P.S.R. Silk Sarees India Pvt Income-Tax, V. Ltd., Corporate Circle -2, No. 942, Psr House, Cross Cut No. 63-A, Race Course Road, Road, Gandhipuram, Coimbatore. Coimbatore – 641 012. [Pan: Aaecp-7548-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.: 1639/Chny/2019 & Co No: 77/Chny/2019 िनधा"रण वष" / Assessment Year: 2014-15 Assistant Commissioner Of P.S.R. Silk Sarees India Pvt Income-Tax, V. Ltd., Corporate Circle -2, No. 942, Psr House, Cross Cut No. 63-A, Race Course Road, Road, Gandhipuram, Coimbatore. Coimbatore – 641 012. [Pan: Aaecp-7548-M] (अपीलाथ"/Appellant) (Cross Objector) आयकर अपील सं./Ita No.: 3257/Chny/2018 & Co No: 11/Chny/2019 िनधा"रण वष" / Assessment Year: 2014-15 Assistant Commissioner Of M/S. P.S.R. & Sons, Income-Tax, V. No. 942, Cross Cut Road, Corporate Circle -2, Gandhipuram, No. 67-A, Race Course Road, Coimbatore – 641 012. Coimbatore. [Pan: Aadfp-6903-E] (अपीलाथ"/Appellant) (Cross Objector)

For Appellant: Shri. AR V Sreenivasan, Addl. CIT

Section 133A

…The Assessing Officer, has made additions only on the basis of sworn statement without there being any corroborative evidence. It is well settled principle of law by the decision of Hon’ble High Court of Madras in the case of CIT vs S. khader Khan Son [2008] 300 ITR 157, that additions cannot be made solely on the basis of confession statement recorded during the course of survey, unless said statement is supported by corroborative evidence. In the present case, except statement from partner, no evidence with the Assessing Officer to prove that purchases from group/sister concern are bogus in nature. The ld. CIT…

ACIT Corporate Circle 2, Coimbatore vs. Psr Silk Sarees India Private Limited, Coimbatore

ITA 1639/CHNY/2019[2014-15]Status: DisposedITAT Chennai11 Oct 2023AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 934/Chny/2019 िनधा"रण वष" / Assessment Year: 2009-10 Assistant Commissioner Of P.S.R. Silk Sarees India Pvt Income-Tax, V. Ltd., Corporate Circle -2, No. 942, Psr House, Cross Cut No. 63-A, Race Course Road, Road, Gandhipuram, Coimbatore. Coimbatore – 641 012. [Pan: Aaecp-7548-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.: 1639/Chny/2019 & Co No: 77/Chny/2019 िनधा"रण वष" / Assessment Year: 2014-15 Assistant Commissioner Of P.S.R. Silk Sarees India Pvt Income-Tax, V. Ltd., Corporate Circle -2, No. 942, Psr House, Cross Cut No. 63-A, Race Course Road, Road, Gandhipuram, Coimbatore. Coimbatore – 641 012. [Pan: Aaecp-7548-M] (अपीलाथ"/Appellant) (Cross Objector) आयकर अपील सं./Ita No.: 3257/Chny/2018 & Co No: 11/Chny/2019 िनधा"रण वष" / Assessment Year: 2014-15 Assistant Commissioner Of M/S. P.S.R. & Sons, Income-Tax, V. No. 942, Cross Cut Road, Corporate Circle -2, Gandhipuram, No. 67-A, Race Course Road, Coimbatore – 641 012. Coimbatore. [Pan: Aadfp-6903-E] (अपीलाथ"/Appellant) (Cross Objector)

For Appellant: Shri. AR V Sreenivasan, Addl. CIT

Section 133A

…The Assessing Officer, has made additions only on the basis of sworn statement without there being any corroborative evidence. It is well settled principle of law by the decision of Hon’ble High Court of Madras in the case of CIT vs S. khader Khan Son [2008] 300 ITR 157, that additions cannot be made solely on the basis of confession statement recorded during the course of survey, unless said statement is supported by corroborative evidence. In the present case, except statement from partner, no evidence with the Assessing Officer to prove that purchases from group/sister concern are bogus in nature. The ld. CIT…

ACIT, Ncc-2, Coimbatore vs. Psr & Sons, Coimbatore

ITA 3257/CHNY/2018[2014-15]Status: DisposedITAT Chennai11 Oct 2023AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 934/Chny/2019 िनधा"रण वष" / Assessment Year: 2009-10 Assistant Commissioner Of P.S.R. Silk Sarees India Pvt Income-Tax, V. Ltd., Corporate Circle -2, No. 942, Psr House, Cross Cut No. 63-A, Race Course Road, Road, Gandhipuram, Coimbatore. Coimbatore – 641 012. [Pan: Aaecp-7548-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.: 1639/Chny/2019 & Co No: 77/Chny/2019 िनधा"रण वष" / Assessment Year: 2014-15 Assistant Commissioner Of P.S.R. Silk Sarees India Pvt Income-Tax, V. Ltd., Corporate Circle -2, No. 942, Psr House, Cross Cut No. 63-A, Race Course Road, Road, Gandhipuram, Coimbatore. Coimbatore – 641 012. [Pan: Aaecp-7548-M] (अपीलाथ"/Appellant) (Cross Objector) आयकर अपील सं./Ita No.: 3257/Chny/2018 & Co No: 11/Chny/2019 िनधा"रण वष" / Assessment Year: 2014-15 Assistant Commissioner Of M/S. P.S.R. & Sons, Income-Tax, V. No. 942, Cross Cut Road, Corporate Circle -2, Gandhipuram, No. 67-A, Race Course Road, Coimbatore – 641 012. Coimbatore. [Pan: Aadfp-6903-E] (अपीलाथ"/Appellant) (Cross Objector)

For Appellant: Shri. AR V Sreenivasan, Addl. CIT

Section 133A

…The Assessing Officer, has made additions only on the basis of sworn statement without there being any corroborative evidence. It is well settled principle of law by the decision of Hon’ble High Court of Madras in the case of CIT vs S. khader Khan Son [2008] 300 ITR 157, that additions cannot be made solely on the basis of confession statement recorded during the course of survey, unless said statement is supported by corroborative evidence. In the present case, except statement from partner, no evidence with the Assessing Officer to prove that purchases from group/sister concern are bogus in nature. The ld. CIT…

ACIT, Central Circle-1(2), Hyderabad vs. Mahender Kumar Agarwal, Hyderabad

In the result, appeal of the Revenue is dismissed

ITA 370/HYD/2022[2019-20]Status: DisposedITAT Hyderabad22 Sept 2023AY 2019-20

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri K.C. Devdas, ARFor Respondent: Shri Kumar Aditya, DR

Section 131Section 132Section 143(3)Section 271A

…10 10. Learned AR placed reliance on the decisions of PCIT vs. Shri Ramdass Motor Transport 238 ITR 177, PCIT vs. M/s Sri Ramakrishna Vihar 312 ITR 112, Padam Chand Pungliya vs. ACIT (2020) 113 Taxmann.com 446 (Jaipur-Trib), CIT vs. S.Khader Khan Sons (2008) 300 ITR 157 (Madras), and CIT vs. Harjeev Agarwal (2016) 70 taxmann.com 95 (Delhi). 11. We have gone through the record in the light of the submissions made on either side. It is a fact that at the time of search, a paper was found wherein a loss of Rs. 17,833/- was noted and according to the assessee, such a document contains the notice of payments on recei…

Shambhu Prasad Rastogi, Mirzapur vs. ITO, Range 3(4), Mirzapur

In the result, the appeal of the assessee is allowed

ITA 66/ALLD/2023[2012-13]Status: DisposedITAT Allahabad12 Sept 2023AY 2012-13

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.66/Alld/2023 (ननधधारण वर्ा / Assessment Year: 2012-13) बनधम/ Shambhu Prasad Rastogi Ito, Range-3(4) Prop. M/S. Rastogi Sarraf, Aayakar Bhawan, Mahant Vs. Dhundhi Katara, Mirzapur- Shivala, Mirzapur- 231001. 231307. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aanpr8527Q (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Ms. Nita Goyal Revenue By: Shri A. K. Singh (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 05/09/2023 घोषणा की तारीख /Date Of Pronouncement: 12/09/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Cit(A), Lucknow-03 Dated 29.03.2023 For Ay. 2012-13. 2. The Main Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) Confirming The Addition Of Rs.1,84,080/- On Account Of Alleged Excess Stock-In-Trade On The Date Of Survey (I.E. On 06.01.2012).

For Appellant: Ms. Nita GoyalFor Respondent: Shri A. K. Singh (Sr. DR)

Section 131Section 133A

…able and for such a preposition, cited the decision of the Hon’ble Supreme Court in the case of CIT Vs. S. Khader Khan Son (2013) 352 ITR 480 (SC) wherein the Hon’ble Supreme Court upheld the view of Hon’ble High Court of Madras in that case [ i.e reported in 300 ITR 157 (Mad)] wherein it was held that section 133A of the Act does not empower any Income Tax Authority to examine any person on oath in contra- distinction to power given to authorities u/s 132 of the Act [ i.;e. search proceedings] to record statements under oath and which have evidentiary value. And that the statement recorded during survey cannot b…

D.C.I.T., Circle-1, Dibrugarh vs. Vinod Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 66/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14