CIT v. S. Khader Khan Son

352 ITR 480Supreme Court of India2013#104 most cited

What is CIT v. S. Khader Khan Son authority for?

Statements recorded during a survey under Section 133A do not have evidentiary value as Section 133A does not empower examination on oath. Consequently, additions to income cannot be made solely based on such uncorroborated statements without other credible evidence.

581

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. S. Khader Khan Son · Section 133A · survey proceedings · evidentiary value · statement on oath · corroborative evidence · additions to income · uncorroborated statement · basis of assessment · Section 131 · retracted statement

Also reported as

25 Taxmann.com 413254 CTR 22825 Taxmann 413

Sections most often in play

Section 133ASection 143(3)Section 131Section 147Section 132(4)Section 132Section 153ASection 142(1)

Issues it is cited on

section 133a(3)(iii)survey under section 133aretracted statementsection 158bbstatement under section 132(4)section 133asection 133section 292cblock periodsection 132(4)loose paperssection 131

Judgments citing CIT v. S. Khader Khan Son

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

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH ‘DB’, JABALPUR Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 133/JAB/2018 : Asstt. Year: 2015-16 The DCIT, C-2(1), Vs Chetanya Promoter & Developers, Jabalpur, MP 353, Swarn Bhoomi, Chaggar Farm, Bilhari, Jabalpur, MP (APPELLANT) (RESPONDENT) PAN No. AAHFC 0135 H CO No. 09/JAB/2018, Asstt. Year: 2015-16 Arising out of ITA No. 133/JAB/2018 Chetanya Promoter & V The DCIT, C-2(1), Jabalpur, MP Developers, s 353, Swarn Bhoomi, Chaggar Farm, Bilhari, Jabalpur, MP (APPELLANT) (RESPONDENT) PAN No. AAHFC 0135 H Assessee b…

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

…nt. 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, 181 ITD 261, that any disclosure of additional income in the statement recorded un…

Assiatant Commissioner of Income Tax Phagwara Circle, Phagwara vs. Shri Harmesh Kumar, Phillaur

In the result, these appeals are allowed for statistical purposes

ITA 42/ASR/2018[2014-15]Status: DisposedITAT Amritsar10 Nov 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: None (Written submission)For Respondent: Sh. Dr. Vedanshu Tripathi, CIT DR
Section 133A

…by relying on the statement recorded under s. 132(4) when there is no evidence or material to justify such addition…..” Sir, further the same view has been affirmed by the Hon’ble Supreme Court of India that is as follows: CIT Vs. S.Khader Khan Sons (2013) 352 ITR 480 (SC), wherein the hon’ble supreme court of India affirmed the above stated view of madras high court and held that“………..Sec. 133A does not empower any IT authority to examine any person on oath and, therefore, any admission made in a statement recorded during survey cannot, by itself, be made the basis for addition…” Sir, further reliance is bei…

Assistant Commissioner of Income Tax, Phagwara Circle, Phagwara vs. Shri Chuni Lal, Phillaur

In the result, these appeals are allowed for statistical purposes

ITA 40/ASR/2018[2014-15]Status: DisposedITAT Amritsar10 Nov 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: None (Written submission)For Respondent: Sh. Dr. Vedanshu Tripathi, CIT DR
Section 133A

…by relying on the statement recorded under s. 132(4) when there is no evidence or material to justify such addition…..” Sir, further the same view has been affirmed by the Hon’ble Supreme Court of India that is as follows: CIT Vs. S.Khader Khan Sons (2013) 352 ITR 480 (SC), wherein the hon’ble supreme court of India affirmed the above stated view of madras high court and held that“………..Sec. 133A does not empower any IT authority to examine any person on oath and, therefore, any admission made in a statement recorded during survey cannot, by itself, be made the basis for addition…” Sir, further reliance is bei…

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

…dentiary value, shall M/s. Expat Engineering India Limited, Bengaluru Page 18 of 23 not be the sustained as it is not based upon any deficiency, which would require additions to income. The assessee placed reliance upon the decision in CIT v S Khader Khan Son 352 ITR 480 (SC). Without prejudice, it is settled position of law that "consent does not confer jurisdiction The work sheet of the said expenditure is stated at question 7 of the sworn statement and the chart has been appended in respect of " legal and professional charges debited to P & L acçount can be transferred to WIP' of Rs. 1.42 crores. The ld. A.R.…

T.G. Ranganath, Bangalore vs. DCIT, Bangalore

ITA 173/BANG/2015[2010-11]Status: DisposedITAT Bangalore30 Oct 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2008-09

For Appellant: Shri Satyanarayana Rao, A.R. &For Respondent: Shri Sathyasai Rath, D.R
Section 147Section 68

…he decision of the Hon'ble Kerala High Court in case of Paul Mathews & Sons v Commissioner Of Income Tax reported in [2003] 263 ITR 101 (Ker) and the Hon'ble Supreme Court in case of the Commissioner Of Income Tax vs M/S. S. Khader Khan Son reported in (2013) 352 ITR 480 (Supreme Court), in which, it was highlighted that the statement under section 133A of the Act has no evidentiary value for the reason that the authorities are not empowered to administer oath and to take sworn statement u/s 133A of the Act. 5.4 Further, the ld. A.R. submitted that the ITAT, Cochin Bench, in ITA No.442/Coch/2018 dated 07-02-2019…

T.G. Ranganath, Bangalore vs. ACIT, Bangalore

ITA 1467/BANG/2012[2009-10]Status: DisposedITAT Bangalore30 Oct 2023AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2008-09

For Appellant: Shri Satyanarayana Rao, A.R. &For Respondent: Shri Sathyasai Rath, D.R
Section 147Section 68

…he decision of the Hon'ble Kerala High Court in case of Paul Mathews & Sons v Commissioner Of Income Tax reported in [2003] 263 ITR 101 (Ker) and the Hon'ble Supreme Court in case of the Commissioner Of Income Tax vs M/S. S. Khader Khan Son reported in (2013) 352 ITR 480 (Supreme Court), in which, it was highlighted that the statement under section 133A of the Act has no evidentiary value for the reason that the authorities are not empowered to administer oath and to take sworn statement u/s 133A of the Act. 5.4 Further, the ld. A.R. submitted that the ITAT, Cochin Bench, in ITA No.442/Coch/2018 dated 07-02-2019…

ACIT, Bangalore vs. Sri. T.G. Ranganath, Bangalore

ITA 1457/BANG/2012[2009-10]Status: DisposedITAT Bangalore30 Oct 2023AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2008-09

For Appellant: Shri Satyanarayana Rao, A.R. &For Respondent: Shri Sathyasai Rath, D.R
Section 147Section 68

…he decision of the Hon'ble Kerala High Court in case of Paul Mathews & Sons v Commissioner Of Income Tax reported in [2003] 263 ITR 101 (Ker) and the Hon'ble Supreme Court in case of the Commissioner Of Income Tax vs M/S. S. Khader Khan Son reported in (2013) 352 ITR 480 (Supreme Court), in which, it was highlighted that the statement under section 133A of the Act has no evidentiary value for the reason that the authorities are not empowered to administer oath and to take sworn statement u/s 133A of the Act. 5.4 Further, the ld. A.R. submitted that the ITAT, Cochin Bench, in ITA No.442/Coch/2018 dated 07-02-2019…

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

…from M/s. Aparna Fabs, M/s. Arun Tex, M/s. Balaji Textiles, M/s. Jayjasree, are genuine in nature, which are supported by necessary evidence. It is well settled principle of law by the decision of Hon’ble Supreme Court in the case CIT vs S. khader Khan Son in 352 ITR 480, that additions cannot be made solely on the basis of statement recorded during the course of survey, unless said statement is supported by corroborative evidence. In the present case, :-42-: ITA No: 3257/Chny/2018 ITA. No: 934, 1639 & 2762/Chny/2019 CO No: 77/Chny/2019 & 11/Chny/2019 except statement recorded from managing partner of the appel…

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

…from M/s. Aparna Fabs, M/s. Arun Tex, M/s. Balaji Textiles, M/s. Jayjasree, are genuine in nature, which are supported by necessary evidence. It is well settled principle of law by the decision of Hon’ble Supreme Court in the case CIT vs S. khader Khan Son in 352 ITR 480, that additions cannot be made solely on the basis of statement recorded during the course of survey, unless said statement is supported by corroborative evidence. In the present case, :-42-: ITA No: 3257/Chny/2018 ITA. No: 934, 1639 & 2762/Chny/2019 CO No: 77/Chny/2019 & 11/Chny/2019 except statement recorded from managing partner of the appel…

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

…from M/s. Aparna Fabs, M/s. Arun Tex, M/s. Balaji Textiles, M/s. Jayjasree, are genuine in nature, which are supported by necessary evidence. It is well settled principle of law by the decision of Hon’ble Supreme Court in the case CIT vs S. khader Khan Son in 352 ITR 480, that additions cannot be made solely on the basis of statement recorded during the course of survey, unless said statement is supported by corroborative evidence. In the present case, :-42-: ITA No: 3257/Chny/2018 ITA. No: 934, 1639 & 2762/Chny/2019 CO No: 77/Chny/2019 & 11/Chny/2019 except statement recorded from managing partner of the appel…

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

…from M/s. Aparna Fabs, M/s. Arun Tex, M/s. Balaji Textiles, M/s. Jayjasree, are genuine in nature, which are supported by necessary evidence. It is well settled principle of law by the decision of Hon’ble Supreme Court in the case CIT vs S. khader Khan Son in 352 ITR 480, that additions cannot be made solely on the basis of statement recorded during the course of survey, unless said statement is supported by corroborative evidence. In the present case, :-42-: ITA No: 3257/Chny/2018 ITA. No: 934, 1639 & 2762/Chny/2019 CO No: 77/Chny/2019 & 11/Chny/2019 except statement recorded from managing partner of the appel…

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

…Ld. AR, the AO erred in making addition of excess stock presuming the stock of silver as on 06.01.2012 at 200 Kgs was per-se untenable 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 pro…

M/S. Yashaswi Fish Meal and Oil Company, Udupi vs. Deputy Commissioner of Income-Tax, Central Circle-1, Mangalore

In the result, all the appeals of the assessee are partly allowed

ITA 66/BANG/2023[2017-18]Status: DisposedITAT Bangalore01 Sept 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

…ings is not binding as per the decision of Apex Court in the case of CIT Vs Khader Khan And Son [2012] 25 taxmann.com 413 (SC) 6.54 The ld. A.R. further relied on the following judgements: a) Hon’ble Supreme Court in the case of CIT Vs. S. Khadar Khan & Sons 352 ITR 480 (SC) b) Judgement of AP High Court in the case of CIT Vs. Naresh Kumar Aggrawal (369 ITR 171) c) Order of the Tribunal Cochin bench in the case of ITO Vs. V. Thomas Enterprises (ITA No.442/Coch/2018 dated 7.2.2019 for the AY 2014-15). 6.55 In view of the above, the ld. A.R. prayed before us that the additions may be deleted appreciating the fac…

M/S. Yashaswi Fish Meal and Oil Company, Udupi vs. Deputy Commissioner of Income-Tax, Central Circle-1, Mangalore

In the result, all the appeals of the assessee are partly allowed

ITA 65/BANG/2023[2015-16]Status: DisposedITAT Bangalore01 Sept 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

…ings is not binding as per the decision of Apex Court in the case of CIT Vs Khader Khan And Son [2012] 25 taxmann.com 413 (SC) 6.54 The ld. A.R. further relied on the following judgements: a) Hon’ble Supreme Court in the case of CIT Vs. S. Khadar Khan & Sons 352 ITR 480 (SC) b) Judgement of AP High Court in the case of CIT Vs. Naresh Kumar Aggrawal (369 ITR 171) c) Order of the Tribunal Cochin bench in the case of ITO Vs. V. Thomas Enterprises (ITA No.442/Coch/2018 dated 7.2.2019 for the AY 2014-15). 6.55 In view of the above, the ld. A.R. prayed before us that the additions may be deleted appreciating the fac…

M/S. Yashaswi Fish Meal and Oil Company, Udupi vs. Deputy Commissioner of Income-Tax, Central Circle-1, Mangalore

In the result, all the appeals of the assessee are partly allowed

ITA 64/BANG/2023[2014-15]Status: DisposedITAT Bangalore01 Sept 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

…ings is not binding as per the decision of Apex Court in the case of CIT Vs Khader Khan And Son [2012] 25 taxmann.com 413 (SC) 6.54 The ld. A.R. further relied on the following judgements: a) Hon’ble Supreme Court in the case of CIT Vs. S. Khadar Khan & Sons 352 ITR 480 (SC) b) Judgement of AP High Court in the case of CIT Vs. Naresh Kumar Aggrawal (369 ITR 171) c) Order of the Tribunal Cochin bench in the case of ITO Vs. V. Thomas Enterprises (ITA No.442/Coch/2018 dated 7.2.2019 for the AY 2014-15). 6.55 In view of the above, the ld. A.R. prayed before us that the additions may be deleted appreciating the fac…

M/S. Yashaswi Fish Meal and Oil Company, Udupi vs. Deputy Commissioner of Income-Tax, Central Circle-1, Mangalore

In the result, all the appeals of the assessee are partly allowed

ITA 63/BANG/2023[2013-14]Status: DisposedITAT Bangalore01 Sept 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

…ings is not binding as per the decision of Apex Court in the case of CIT Vs Khader Khan And Son [2012] 25 taxmann.com 413 (SC) 6.54 The ld. A.R. further relied on the following judgements: a) Hon’ble Supreme Court in the case of CIT Vs. S. Khadar Khan & Sons 352 ITR 480 (SC) b) Judgement of AP High Court in the case of CIT Vs. Naresh Kumar Aggrawal (369 ITR 171) c) Order of the Tribunal Cochin bench in the case of ITO Vs. V. Thomas Enterprises (ITA No.442/Coch/2018 dated 7.2.2019 for the AY 2014-15). 6.55 In view of the above, the ld. A.R. prayed before us that the additions may be deleted appreciating the fac…

M/S. Yashaswi Fish Meal and Oil Company, Udupi vs. Deputy Commissioner of Income-Tax, Central Circle-1, Mangalore

In the result, all the appeals of the assessee are partly allowed

ITA 62/BANG/2023[2012-13]Status: DisposedITAT Bangalore01 Sept 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

…ings is not binding as per the decision of Apex Court in the case of CIT Vs Khader Khan And Son [2012] 25 taxmann.com 413 (SC) 6.54 The ld. A.R. further relied on the following judgements: a) Hon’ble Supreme Court in the case of CIT Vs. S. Khadar Khan & Sons 352 ITR 480 (SC) b) Judgement of AP High Court in the case of CIT Vs. Naresh Kumar Aggrawal (369 ITR 171) c) Order of the Tribunal Cochin bench in the case of ITO Vs. V. Thomas Enterprises (ITA No.442/Coch/2018 dated 7.2.2019 for the AY 2014-15). 6.55 In view of the above, the ld. A.R. prayed before us that the additions may be deleted appreciating the fac…

St Lawrence Educational Trust, Aurangabad vs. Principal Commissioner of Income Tax, Central, Nagpur

In the result, both the appeals are allowed in the above terms

ITA 600/PUN/2023[-]Status: DisposedITAT Pune04 Aug 2023

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviassessment Years : 2009-10 To 2019-20 St. Xavier‘S Education Trust, Vs. The Pr.Cit(Central), R-7/1, Town Centre, Nagpur Cidco, Aurangabad – 431 003 Maharashtra Pan : Aacts4140D Appellant Respondent Assessment Years : 2009-10 To 2019-20 St. Lawrence Educational Trust, Vs. The Pr.Cit(Central), Gut No.42, Sunderwadi, Nagpur Salta Circle, Aurangabad – 431 003 Maharashtra Pan : Aaats5598P Appellant Respondent

Section 10Section 131Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‗B‘ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER Assessment Years : 2009-10 to 2019-20 St. Xavier‘s Education Trust, Vs. The Pr.CIT(Central), R-7/1, Town Centre, Nagpur CIDCO, Aurangabad – 431 003 Maharashtra PAN : AACTS4140D Appellant Respondent Assessment Years : 2009-10 to 2019-20 St. Lawrence Educational Trust, Vs. The Pr.CIT(Central), Gut No.42, Sunderwadi, Nagpur Salta Circle, Aurangabad – 431 003 Maharashtra PAN : AAATS5598P Appellant Respondent Assessee by Shri Sachin P. Kumar Revenue by Shri Ajay Kumar Kesari…

St Xavier'S Education Trust, Aurangabad vs. Principal Commissioner of Income Tax (Central), Nagpur

In the result, both the appeals are allowed in the above terms

ITA 599/PUN/2023[-]Status: DisposedITAT Pune04 Aug 2023

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviassessment Years : 2009-10 To 2019-20 St. Xavier‘S Education Trust, Vs. The Pr.Cit(Central), R-7/1, Town Centre, Nagpur Cidco, Aurangabad – 431 003 Maharashtra Pan : Aacts4140D Appellant Respondent Assessment Years : 2009-10 To 2019-20 St. Lawrence Educational Trust, Vs. The Pr.Cit(Central), Gut No.42, Sunderwadi, Nagpur Salta Circle, Aurangabad – 431 003 Maharashtra Pan : Aaats5598P Appellant Respondent

Section 10Section 131Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‗B‘ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER Assessment Years : 2009-10 to 2019-20 St. Xavier‘s Education Trust, Vs. The Pr.CIT(Central), R-7/1, Town Centre, Nagpur CIDCO, Aurangabad – 431 003 Maharashtra PAN : AACTS4140D Appellant Respondent Assessment Years : 2009-10 to 2019-20 St. Lawrence Educational Trust, Vs. The Pr.CIT(Central), Gut No.42, Sunderwadi, Nagpur Salta Circle, Aurangabad – 431 003 Maharashtra PAN : AAATS5598P Appellant Respondent Assessee by Shri Sachin P. Kumar Revenue by Shri Ajay Kumar Kesari…