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

Agrawal Infrabuild Private Limited, Raipur vs. Assistant Commissioner of Income Tax, Central Circle-II, Raipur

In the result, both appeals of the assessee are allowed

ITA 10/RPR/2020[2013-14]Status: DisposedITAT Raipur30 Mar 2023AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.10 & 11/Rpr/2020 (ननधाारण वषा / Assessment Year :2013-2014 & 2014-2015) Agrawal Infrabuild Private Limited, Vs Acit, Central Circle-Ii, Raipur 1St Floor, V.R.Plaza, Bilaspur Pan No. :Aafca 6636 C (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Sumit Nema & Gagan Tiwari, AdvsFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 153A(1)Section 68

…t the statements recorded during the course of survey proceedings cannot be Used as evidence since section 133A does not empower any IT authority to examine any person on oath. In this connection we also rely in the case CIT Vs. S. Khader Khan Son reported in 352 ITR 480 where the Hon'ble Supreme Court has held that: "Section 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". 4.4 Without prejudice to above, it is further to submit before your honor…

Smt Smt Asha Sharma, Raipur (Cg) vs. The Dy. Commissioner of Income Tax 1(1), Raipur (Cg)

In the result, appeal of the assessee in ITA No

ITA 352/BIL/2016[2011-12]Status: DisposedITAT Raipur30 Mar 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 351/Rpr/2016 "नधा"रण वष" / Assessment Year : 2011-12 Smt. Neetu Sharma Prop. Of Venkatesh Accessories Shoppe, Jawaharlal Nehru Ward No. 37, Sindhi Bazar, Near M.G Road, Raipur (C.G.) Pan : Bbhps6525D .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No. 352/Rpr/2016 "नधा"रण वष" / Assessment Year : 2011-12 Smt. Asha Sharma Prop. Of Venkatesh Enterprises, Sindhi Bazar, Near M.G Road, Raipur (C.G.) Pan : Ajjps9096A .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri Sunil Kumar Agrawal &For Respondent: Shri Choudhary N.C. Roy, Sr. DR
Section 133ASection 143(2)Section 143(3)

…ecorded during the course of survey proceedings as the same pursuant to the retraction did no more survive. Apart from that, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court in the case of CIT v. S. Khader Khan & Son (2013) 352 ITR 480 (SC) as an Income Tax Officer under section 133A is not empowered to examine any person on oath, therefore, any admission made in a statement recorded during the course of survey proceedings could not form a basis for making any addition. Also reliance was placed by the Ld. AR on the judgment of the Hon’ble High Court of Kerala in the case of Pau…

Smt. Smt. Neetu Sharma, Raipur (Cg) vs. The Dy. Commissioner of Income Tax 1(1), Raipur (Cg)

In the result, appeal of the assessee in ITA No

ITA 351/BIL/2016[2011-12]Status: DisposedITAT Raipur30 Mar 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 351/Rpr/2016 "नधा"रण वष" / Assessment Year : 2011-12 Smt. Neetu Sharma Prop. Of Venkatesh Accessories Shoppe, Jawaharlal Nehru Ward No. 37, Sindhi Bazar, Near M.G Road, Raipur (C.G.) Pan : Bbhps6525D .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No. 352/Rpr/2016 "नधा"रण वष" / Assessment Year : 2011-12 Smt. Asha Sharma Prop. Of Venkatesh Enterprises, Sindhi Bazar, Near M.G Road, Raipur (C.G.) Pan : Ajjps9096A .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri Sunil Kumar Agrawal &For Respondent: Shri Choudhary N.C. Roy, Sr. DR
Section 133ASection 143(2)Section 143(3)

…ecorded during the course of survey proceedings as the same pursuant to the retraction did no more survive. Apart from that, it was submitted by the Ld. AR that as per the judgment of the Hon’ble Supreme Court in the case of CIT v. S. Khader Khan & Son (2013) 352 ITR 480 (SC) as an Income Tax Officer under section 133A is not empowered to examine any person on oath, therefore, any admission made in a statement recorded during the course of survey proceedings could not form a basis for making any addition. Also reliance was placed by the Ld. AR on the judgment of the Hon’ble High Court of Kerala in the case of Pau…

ACIT Central Circle- 2(3), Hyderabad vs. Dcs Limited, Hyderabad

In the result, appeal filed by the Revenue is dismissed

ITA 445/HYD/2021[2017-18]Status: DisposedITAT Hyderabad14 Mar 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2017-18 Asstt. C. I. T. Vs. Dcs Limited Central Circle 2(4) Hyderabad Hyderabad Pan:Aaacd7127J (Appellant) (Respondent) Assessee By: Advocate Mohd Afzal Revenue By: Shri Kprr Murthy,Dr Date Of Hearing: 06/03/2023 Date Of Pronouncement: 14/03/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 22.07.2021 Of The Learned Cit (A)-12, Hyderabad, Relating To A.Y.2017-18. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Company Engaged In The Business Of Civil & Mining Contract. It Filed Its Return Of Income U/S 139(1) Of The Income Tax Act On 27.10.2017 Declaring Total Income Of Rs.3,92,02,560/-. The Case Was Selected For Scrutiny Under Cass & Statutory Notices U/S 143(2) & 142(1) Were Issued & Served On The Assessee To Which The A.R Of The Assessee Appeared Before The Assessing Officer From Time To Time & Filed The Requisite Details. Page 1 Of 13

For Appellant: Advocate Mohd AfzalFor Respondent: Shri KPRR Murthy,DR
Section 132Section 133ASection 139(1)Section 143(2)

…ITA No 445 of 2021 DCS Ltd Hyderabad आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2017-18 Asstt. C. I. T. Vs. DCS Limited Central Circle 2(4) Hyderabad Hyderabad PAN:AAACD7127J (Appellant) (Respondent) Assessee by: Advocate Mohd Afzal Revenue by: Shri KPRR Murthy,DR Date of hearing: 06/03/2023 Date of pronouncement: 14/03/2023 ORDER Per R.K. Panda, A.M This appeal filed by the assessee is directed against the order dated 22.07.2021 of the learned CIT (A)-12…

DCIT Circle-3, Mirzapur vs. Shri Neeraj Agrawal, Mirzapur

ITA 138/ALLD/2017[2012-13]Status: DisposedITAT Allahabad14 Mar 2023AY 2012-13

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Divyanshu Agrawal, Adv.,Shri RajeevFor Respondent: Shri. A.K. Singh Sr.D.R
Section 143(3)

…nam Tripathi in regard to the gold jewellery weighing 202 gm is an afterthought without considering the submissions filed, documents/affidavit filed on the issue and not considered the Hon'ble Supreme Court judgment in the case of CIT v. S.Khadar Khan & Sons (254 CTR 228) on the issue. Hence, the addition on gold jewellery as confirmed by Ld. CIT(Appeals) on account of undisclosed investment is bad in law and is liable to be deleted. 1.5 That on the facts and the circumstances of the case and in law, the Ld. CIT (Appeals) grossly erred in not giving benefit of the opening stock of the silver bullion weighing 5.75…

Neeraj Agrawal, Mirzapur vs. DCIT, Mirzapur

ITA 100/ALLD/2017[2012-2013]Status: DisposedITAT Allahabad14 Mar 2023AY 2012-2013

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Divyanshu Agrawal, Adv.,Shri RajeevFor Respondent: Shri. A.K. Singh Sr.D.R
Section 143(3)

…nam Tripathi in regard to the gold jewellery weighing 202 gm is an afterthought without considering the submissions filed, documents/affidavit filed on the issue and not considered the Hon'ble Supreme Court judgment in the case of CIT v. S.Khadar Khan & Sons (254 CTR 228) on the issue. Hence, the addition on gold jewellery as confirmed by Ld. CIT(Appeals) on account of undisclosed investment is bad in law and is liable to be deleted. 1.5 That on the facts and the circumstances of the case and in law, the Ld. CIT (Appeals) grossly erred in not giving benefit of the opening stock of the silver bullion weighing 5.75…

DCIT Cir 1(4), Mumbai vs. Anandilal & Ganesh Podar Society, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 1792/MUM/2021[2016-17]Status: DisposedITAT Mumbai10 Mar 2023AY 2016-17

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

…Tribunal in the impugned order has recorded that the addition of income is based not only on the statement of the appellant- assessee but also based on "Page No.17". The case law relied upon by the appellant in the matter of CIT v. S. Khader Khan Son [2013] 352 ITR 480/[2012] 210 Taxman 248/25 taxmann.com 413 (SC) arising from the decision of Madras High Court in CIT v. S. Khader Khan Son [2008] 300 ITR 157 proceeded on the fact that the authorities did not accept the retraction made by a deponent of a statement made on oath during survey proceedings under Section 133A of the Act. This was on the ground that st…

DCIT Cir 1(4), Mumbai vs. Anandilal & Ganesh Podar Society, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 1791/MUM/2021[2014-15]Status: DisposedITAT Mumbai10 Mar 2023AY 2014-15

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

…Tribunal in the impugned order has recorded that the addition of income is based not only on the statement of the appellant- assessee but also based on "Page No.17". The case law relied upon by the appellant in the matter of CIT v. S. Khader Khan Son [2013] 352 ITR 480/[2012] 210 Taxman 248/25 taxmann.com 413 (SC) arising from the decision of Madras High Court in CIT v. S. Khader Khan Son [2008] 300 ITR 157 proceeded on the fact that the authorities did not accept the retraction made by a deponent of a statement made on oath during survey proceedings under Section 133A of the Act. This was on the ground that st…

DCIT Cir 1(4), Mumbai vs. Anandilal & Ganesh Podar Society, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 1790/MUM/2021[2015-16]Status: DisposedITAT Mumbai10 Mar 2023AY 2015-16

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

…Tribunal in the impugned order has recorded that the addition of income is based not only on the statement of the appellant- assessee but also based on "Page No.17". The case law relied upon by the appellant in the matter of CIT v. S. Khader Khan Son [2013] 352 ITR 480/[2012] 210 Taxman 248/25 taxmann.com 413 (SC) arising from the decision of Madras High Court in CIT v. S. Khader Khan Son [2008] 300 ITR 157 proceeded on the fact that the authorities did not accept the retraction made by a deponent of a statement made on oath during survey proceedings under Section 133A of the Act. This was on the ground that st…

Dinyar Bahadur Balsara, Mumbai vs. ACIT, Central Circle-7(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 2341/MUM/2022[2016-17]Status: DisposedITAT Mumbai09 Jan 2023AY 2016-17

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.2341/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2016-17) Dinyar Bahadur Balsara बिधम/ Acit, Central Circle-7(2) R. No. 39, 189, Hirabai Peti Aayakar Bhavan, Vs. Bldg., 2Nd Floor, Alibhai Maharishi Karve Road, Premaji Road. Opp. Grant Mumbai-400020. Road Station (E), Mumbai- 400007. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Acrpb4691D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Rajesh Shah Revenue By: Smt. Nayana K. Kumar सुनवाई की तारीख / Date Of Hearing: 29/11/2022 घोषणा की तारीख /Date Of Pronouncement: 09/01/2023 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. Commissioner Of Income Tax-49, Mumbai Dated 20.07.2022 For Assessment Year 2016-17. 2. At The Outset, The Ld. Ar Of The Assessee Brought To My Notice That Due To Restriction Imposed (Limit On Cash Transaction) By The Finance Act 2017 U/S 269St Of The Income Tax Act, 1961 (Hereinafter “The Act”) Which Came Into Force From 01.04.2017, The Assessee Got Incorporated Seven (7) Private Limited Companies For “Forex” Business Which Were Incorporated Only From Ay. 2018-19 Onwards; & There Was Neither Any Private Limited Company Incorporated/Existing Nor Any Transaction Of Forex In The Year Under Consideration I.E. Ay. 2016-17. & The Main Allegation Of Ao Is That Those Seven (7) Companies

For Appellant: Shri Rajesh ShahFor Respondent: Smt. Nayana K. Kumar
Section 269S

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.2341/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2016-17) Dinyar Bahadur Balsara बिधम/ ACIT, Central Circle-7(2) R. No. 39, 189, Hirabai Peti Aayakar Bhavan, Vs. Bldg., 2nd Floor, Alibhai Maharishi Karve Road, Premaji Road. Opp. Grant Mumbai-400020. Road Station (E), Mumbai- 400007. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : ACRPB4691D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Rajesh Shah Revenue by: Smt. Nayana K. Kumar सुनवाई की तारीख / Date of Hearing: 29/11/2022 घोषणा की त…

ACIT, Cir. 2(1), Jalpaiguri vs. Shri Bholanath Agarwal, Coochbehar

In the result, the appeal filed by the Revenue is dismissed

ITA 46/KOL/2021[2016-17]Status: DisposedITAT Kolkata04 Jan 2023AY 2016-17

Bench: Dr. Manish Borad & Sonjoy Sarma

Section 131Section 133Section 133ASection 143(3)Section 188Section 250

…that statements given during the course of survey does not carry any evidentiary value as held Page 12 of 16 I.T.A. No.: 46/Kol/2021 Assessment Year: 2016-17 Shri Bholanath Agarwal. by Hon'ble Apex Court in the case of CIT vs. S. Khader Khan & Sons. (2013) 352 ITR 480 (SC) and therefore, ld. AO before declining the claim of the assessee ought to have referred to any discrepancy or defect in the books of account. 16. Since the Revenue has failed to bring out any such fact on record, we hold that no addition was called for undisclosed stock at Rs. 5,02,028/-. Thus, to conclude, we hold that addition for undisclo…

Hotel Deepak, Mumbai vs. ACIT Circle 3, Kalyan

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

ITA 1887/MUM/2022[2017-18]Status: DisposedITAT Mumbai01 Dec 2022AY 2017-18

Bench: Shri M. Balaganesh, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Manoj Kumar Singh
Section 133ASection 143(3)Section 250Section 44A

…specified that the statement recorded u/s.133A of the Act from the partner of the firm was the sole basis of the impugned addition made by the A.O. The assessee relied on the decision of the Hon'ble Apex Court in the case of CIT vs. S. Khader Khan Son [2013] 352 ITR 480 (SC) which held that the statement recorded u/s. 133A has no evidentiary value and that the same cannot be the only basis for making the addition. The assessee has also specified that the difference in the amount declared by the partner of the assessee firm and that of return income was due to the expenses of the VAT payments which was from th…

DCIT- CC- 2(1), Mumbai vs. Mirah Dekor Pvt. Ltd., Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 623/MUM/2022[2014-15]Status: DisposedITAT Mumbai30 Nov 2022AY 2014-15

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Ble

Section 132Section 143(3)Section 153ASection 154Section 234ASection 234B

…vt. Ltd., 24. Further, the Coordinate Bench observed as under (with regard to Ground No. 3): - "13. Upon careful consideration we note that this addition has solely based upon the statement of third party. Hon'ble Apex Court in the case of S. Khader Khan Son (352 ITR 480) has held that addition solely based upon the statement obtained under survey u/s. 133A is not sustainable. Moreover, we note that the assessee has also given corresponding sales details from said purchases. It is totally contradictory that purchases are treated as bogus but sale and closing stock out of the said purchase is accepted. No defect h…

M/S. Kanak Agro Infrastructure, Khandwa vs. The ITO Ward-1, Khandwa

In the result, assessee’s appeal is partly allowed

ITA 911/IND/2019[2016-17]Status: DisposedITAT Indore29 Sept 2022AY 2016-17

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Rajesh Mehta & ApurvaFor Respondent: Shri P. K. Mitra, CIT.D.R
Section 115BSection 133ASection 133A(1)Section 143(3)Section 40Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE (CONDUCTED THROUGH VIRTUAL COURT) BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. No.910/Ind/2019 (Assessment Year: 2016-17) Saaras Agro Industries Vs. Assistant Commissioner 179, Beside Allahabad of Income Tax Bank, Pandhana Road, Aayakar Bhawan, Civil Khandwa, Madhya Pradesh Line, Khandwa, Madhya - 450001 Pradesh - 450001 PAN No.ABOFS5139H (Appellant) .. (Respondent) & I.T.A. No.911/Ind/2019 (Assessment Year: 2016-17) M/s. Kanak Agro Vs. Income Tax Officer Infrastructure Ward-1, 179, Beside Allahabad Aaya…

Saaras Agro Industries, Khandwa vs. The ACIT, Khandwa

In the result, assessee’s appeal is partly allowed

ITA 910/IND/2019[2016-17]Status: DisposedITAT Indore29 Sept 2022AY 2016-17

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Rajesh Mehta & ApurvaFor Respondent: Shri P. K. Mitra, CIT.D.R
Section 115BSection 133ASection 133A(1)Section 143(3)Section 40Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE (CONDUCTED THROUGH VIRTUAL COURT) BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. No.910/Ind/2019 (Assessment Year: 2016-17) Saaras Agro Industries Vs. Assistant Commissioner 179, Beside Allahabad of Income Tax Bank, Pandhana Road, Aayakar Bhawan, Civil Khandwa, Madhya Pradesh Line, Khandwa, Madhya - 450001 Pradesh - 450001 PAN No.ABOFS5139H (Appellant) .. (Respondent) & I.T.A. No.911/Ind/2019 (Assessment Year: 2016-17) M/s. Kanak Agro Vs. Income Tax Officer Infrastructure Ward-1, 179, Beside Allahabad Aaya…

Sri Prodyut Banerjee, Krishnagar vs. I.T.O., Ward-41(2), Nadia

In the result, the appeal of the assessee is allowed

ITA 125/KOL/2020[2008-09]Status: DisposedITAT Kolkata28 Sept 2022AY 2008-09

Bench: Shri Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2008-09 Sri Prodyut Banerjee Ito, Ward-41(2), Nadia C/O. Partha Sarathi Gupta, Advocate, 100, Vs. Bank Lane, Hatar Para, P.O. Krishnagar, Dist. Nadia, Pin-741101. [Pan: Ahppb 3698 B (Appellant) (Respondent) Present For: Assessee By : Shri K.M. Roy, Advocate & Shri Shri P.S. Gupta, Ar Revenue By : Shri Subhra Jyoti Chakraborty, Acit Date Of Hearing : 11.07.2022 Date Of Pronouncement : 28.09.2022 O R D E R Per Sonjoy Sarma, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 11.09.2019 Of The Commissioner Of Income Tax (Appeals)- 12, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act [Hereinafter Referred To As The ‘Act’]. The Assessee In This Appeal Has Taken The Following Revised & Additional Grounds Of Appeal: “I. For That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A)-12, Kolkata Was Not At All Justified In Rejecting The Additional/Specific Grounds Taken At The Time Of Hearing Of The Appeal Case. Ii. For That On The Facts & Circumstances Of The Case, Ld. Cit(A) Was Not At All Justified In Confirming The Addition Of The Whole Of Rs. 55,095/- & Rs. 83,427/- Respectively Under The Alleged Discrepancies In Stock & Sales On The Ground That The Discrepancy Has Been Arrived At After Issue Of Show Cause Notice To The Appellant.

For Appellant: Shri K.M. Roy, Advocate & Shri Shri P.S. Gupta, ARFor Respondent: Shri Subhra Jyoti Chakraborty, ACIT
Section 143(1)Section 143(2)Section 250

…as per the provisions of Act. Therefore, the addition made on the basis of estimation and surmises cannot be sustained. The case of the assessee is squarely covered by the decision of Hon’ble Apex Court in the case of CIT vs Kader Khan Son reported in (2013) 352 ITR 480 (SC) wherein it has been held that the statement of the assessee in survey has no evidentiary value until and unless there is a corroborating material brought on record by the Investigation Team and thus statement during the survey cannot be basis of making the decision. In above conspectus of facts and the ratio laid down by the Hon’ble Supreme…

DCIT Cent. Cir.1(4), Mumbai vs. Podar Education & Sports Trust, Mumbai

Accordingly, all 11 appeals filed by the learned assessing officer are dismissed

ITA 1890/MUM/2021[2018-19]Status: DisposedITAT Mumbai28 Sept 2022AY 2018-19

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am

For Appellant: Ms. Nishita Mandalaywala, ARFor Respondent: Shri Nimesh Yadav, CIT DR
Section 12ASection 131Section 132Section 133ASection 139Section 143(3)Section 153A

…tements of the persons, which have been subsequently retracted by them post search. iii. statements recorded u/s 131 of the Act have no evidentiary value and relied upon the judgment of the Hon’ble Supreme Court in the case of CIT vs. Khader Khan Sons (2013) 352 ITR 480 and relied upon other judicial pronouncements. iv. During the process of cross examination in the course of the remand proceedings, the above persons stood by their retractions v. that material found of messages of Shri Navin Nishar cannot be applied against the assessee. vi. digital evidence retrieved from the premise of Jayesh Zanani was not…

DCIT Cir 1(4), Mumbai vs. Podar Education Trust, Mumbai

Accordingly, all 11 appeals filed by the learned assessing officer are dismissed

ITA 1880/MUM/2021[2017-18]Status: DisposedITAT Mumbai28 Sept 2022AY 2017-18

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am

For Appellant: Ms. Nishita Mandalaywala, ARFor Respondent: Shri Nimesh Yadav, CIT DR
Section 12ASection 131Section 132Section 133ASection 139Section 143(3)Section 153A

…tements of the persons, which have been subsequently retracted by them post search. iii. statements recorded u/s 131 of the Act have no evidentiary value and relied upon the judgment of the Hon’ble Supreme Court in the case of CIT vs. Khader Khan Sons (2013) 352 ITR 480 and relied upon other judicial pronouncements. iv. During the process of cross examination in the course of the remand proceedings, the above persons stood by their retractions v. that material found of messages of Shri Navin Nishar cannot be applied against the assessee. vi. digital evidence retrieved from the premise of Jayesh Zanani was not…

DCIT Cir 1(4), Mumbai vs. Podar Education Trust, Mumbai

Accordingly, all 11 appeals filed by the learned assessing officer are dismissed

ITA 1879/MUM/2021[2016-17]Status: DisposedITAT Mumbai28 Sept 2022AY 2016-17

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am

For Appellant: Ms. Nishita Mandalaywala, ARFor Respondent: Shri Nimesh Yadav, CIT DR
Section 12ASection 131Section 132Section 133ASection 139Section 143(3)Section 153A

…tements of the persons, which have been subsequently retracted by them post search. iii. statements recorded u/s 131 of the Act have no evidentiary value and relied upon the judgment of the Hon’ble Supreme Court in the case of CIT vs. Khader Khan Sons (2013) 352 ITR 480 and relied upon other judicial pronouncements. iv. During the process of cross examination in the course of the remand proceedings, the above persons stood by their retractions v. that material found of messages of Shri Navin Nishar cannot be applied against the assessee. vi. digital evidence retrieved from the premise of Jayesh Zanani was not…

DCIT Cir 1(4), Mumbai vs. Podar Education Trust, Mumbai

Accordingly, all 11 appeals filed by the learned assessing officer are dismissed

ITA 1878/MUM/2021[2015-16]Status: DisposedITAT Mumbai28 Sept 2022AY 2015-16

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am

For Appellant: Ms. Nishita Mandalaywala, ARFor Respondent: Shri Nimesh Yadav, CIT DR
Section 12ASection 131Section 132Section 133ASection 139Section 143(3)Section 153A

…tements of the persons, which have been subsequently retracted by them post search. iii. statements recorded u/s 131 of the Act have no evidentiary value and relied upon the judgment of the Hon’ble Supreme Court in the case of CIT vs. Khader Khan Sons (2013) 352 ITR 480 and relied upon other judicial pronouncements. iv. During the process of cross examination in the course of the remand proceedings, the above persons stood by their retractions v. that material found of messages of Shri Navin Nishar cannot be applied against the assessee. vi. digital evidence retrieved from the premise of Jayesh Zanani was not…