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

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

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

ITA 1877/MUM/2021[2014-15]Status: DisposedITAT Mumbai28 Sept 2022AY 2014-15

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 1876/MUM/2021[2012-13]Status: DisposedITAT Mumbai28 Sept 2022AY 2012-13

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

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

ITA 1869/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 Cir1(4), Mumbai vs. Podar Education and Sports Trust, Mumbai

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

ITA 1865/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 Cent. Cir1(4), Mumbai vs. Podar Education & Sports Trust, Mumbai

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

ITA 1864/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 & Sports Trust, Mumbai

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

ITA 1816/MUM/2021[2014-15]Status: DisposedITAT Mumbai28 Sept 2022AY 2014-15

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 Cent. Cir 1(40, Mumbai vs. Podar Education and Sports Trusts, Bengaluru

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

ITA 1815/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…

M/S. Lotus Enterprise, Vadodara vs. DCIT, Central Circle-1, Vadodara

In the result, the appeal for the Asst

ITA 1162/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2014-15
For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri Vidhyut Trivedi, Sr. D.R. &
Section 131Section 139(1)Section 148Section 250(6)

…athia which in any case was based on here say his statement recorded during survey had no meaning. Reliance was placed on the following decision in this regard: (i) Paul Mathews & Sons vs. CIT [2003] 129 taxmann.com 416 (ii) CIT vs. S. Khader Khan Son [2012] 254 CTR 228 (SC) (iii) CIT vs. S. Khader Khan Son [2008] 300 ITR 157 (iv) CIT-III, vs. Golden Finance [2014] 220 taxmann.com 162 (Guj.) iii) Without prejudice to the above, ld. Counsel for the assesses contended that if the statement was held believable it could not in any case be applied across board to all the transactions undertaken by the assessee durin…

M/S. Lotus Enterprise, Vadodara vs. DCIT, Central Circle-1, Vadodara

In the result, the appeal for the Asst

ITA 1161/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2013-14
For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri Vidhyut Trivedi, Sr. D.R. &
Section 131Section 139(1)Section 148Section 250(6)

…athia which in any case was based on here say his statement recorded during survey had no meaning. Reliance was placed on the following decision in this regard: (i) Paul Mathews & Sons vs. CIT [2003] 129 taxmann.com 416 (ii) CIT vs. S. Khader Khan Son [2012] 254 CTR 228 (SC) (iii) CIT vs. S. Khader Khan Son [2008] 300 ITR 157 (iv) CIT-III, vs. Golden Finance [2014] 220 taxmann.com 162 (Guj.) iii) Without prejudice to the above, ld. Counsel for the assesses contended that if the statement was held believable it could not in any case be applied across board to all the transactions undertaken by the assessee durin…

M/S. Lotus Enterprise, Vadodara vs. DCIT, Central Circle-1, Vadodara

In the result, the appeal for the Asst

ITA 1160/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2012-13
For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri Vidhyut Trivedi, Sr. D.R. &
Section 131Section 139(1)Section 148Section 250(6)

…athia which in any case was based on here say his statement recorded during survey had no meaning. Reliance was placed on the following decision in this regard: (i) Paul Mathews & Sons vs. CIT [2003] 129 taxmann.com 416 (ii) CIT vs. S. Khader Khan Son [2012] 254 CTR 228 (SC) (iii) CIT vs. S. Khader Khan Son [2008] 300 ITR 157 (iv) CIT-III, vs. Golden Finance [2014] 220 taxmann.com 162 (Guj.) iii) Without prejudice to the above, ld. Counsel for the assesses contended that if the statement was held believable it could not in any case be applied across board to all the transactions undertaken by the assessee durin…

Assistant Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. P Shivmohan Reddy, Hyderabad

In the result, both the appeals filed by the Revenue are allowed for statistical purposes

ITA 60/HYD/2021[2015-16]Status: DisposedITAT Hyderabad29 Aug 2022AY 2015-16

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri Rajendra Kumar, CIT(DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 271(1)(b)

…of paper found from the assessee, which was not signed by him and the statement which was subsequently retracted no addition can be made. 12. Referring to the decision of the Hon'ble Supreme Court in the case of CIT vs. S. Khader Khan Son (2012) reported in 352 ITR 480, he submitted that the Hon'ble Supreme Court upheld the decision of the Hon'ble Madras High Court (300 ITR Page 8 of 16 ITA Nos 60 and 61 P Shivmohan Reddy Hyderabad 157) wherein it was held that section 133A does not empower any Income Tax Officer to examine any person on oath and therefore, the statement recorded u/s 133A has no evidentiary v…

Kantilal K Chheda, Valsad vs. ACIT, Valsad Circle, Valsad

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

ITA 128/SRT/2019[2014-15]Status: DisposedITAT Surat24 Aug 2022AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपीलसं./Ita No.128/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Kantilal Khemjibhai Chheda Vs. Commissioner Of Income-Tax, Shop No.1, Sannary Nx. Old Veg. Valsad Circle, Income Tax Market, Valsad-396001. Office, Palak Arcade, Pali Hill, Santi Nagar, Tithal Road, Valsad- 396001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abmpc 1833 G (Appellant) (Respondent) Assessee By Shri Surji D Chheda, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 12/07/2022 Date Of Pronouncement 24/08/2022

Section 131Section 142(1)Section 143(2)Section 143(3)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपीलसं./ITA No.128/SRT/2019 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Kantilal Khemjibhai Chheda Vs. Commissioner of Income-tax, Shop No.1, Sannary Nx. Old Veg. Valsad Circle, Income Tax Market, Valsad-396001. Office, Palak Arcade, Pali Hill, Santi Nagar, Tithal Road, Valsad- 396001. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABMPC 1833 G (Appellant) (Respondent) Assessee by Shri Surji D Chheda, CA Respondent by Shri Vinod Kumar, Sr. DR Date of Hearing 12/07/2022 Date of Pronouncement 24…

Deputy Commissioner of Income Tax, Central Circle-3, Income Tax Office vs. Shri Suresh Kumar Gupta, Sriganganagar

In the result the appeal of the revenue in ITA No

ITA 55/JPR/2022[2013-14]Status: DisposedITAT Jaipur24 Aug 2022AY 2013-14
For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Sanjay Dhariwal, CIT lquo
Section 132Section 143(3)Section 68

…y relied on the statement of Hanish Toshniwal dt.11.03.2015 (PB 149-155) & dt.08.02.2018 (PB 156-162) recorded u/s 131 in course of survey proceedings. These statements have no evidentiary value. The Hon'ble Supreme Court in case of CIT Vs. S. Khader Khan Son 352 ITR 480 has held that section 133A does not empower any income tax authority to examine any person on oath and thus, any such statement has no evidentiary value. Further in assessment proceedings, the assessee filed the detailed explanation as to why the statement of Hanish Toshniwal cannot be relied upon. However, the AO reproduced only part of the repl…

Deputy Commissioner of Income Tax, Income Tax Department, Central Circle-3 vs. M/S N. M. Agrofood Products Pvt. Ltd., Sriganganagar

In the result the appeal of the revenue in ITA No

ITA 54/JPR/2022[2013-14]Status: DisposedITAT Jaipur24 Aug 2022AY 2013-14
For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Sanjay Dhariwal, CIT lquo
Section 132Section 143(3)Section 68

…y relied on the statement of Hanish Toshniwal dt.11.03.2015 (PB 149-155) & dt.08.02.2018 (PB 156-162) recorded u/s 131 in course of survey proceedings. These statements have no evidentiary value. The Hon'ble Supreme Court in case of CIT Vs. S. Khader Khan Son 352 ITR 480 has held that section 133A does not empower any income tax authority to examine any person on oath and thus, any such statement has no evidentiary value. Further in assessment proceedings, the assessee filed the detailed explanation as to why the statement of Hanish Toshniwal cannot be relied upon. However, the AO reproduced only part of the repl…

Sun Pharmaceutical Industries, Mumbai vs. JCIT 20(3), Mumbai

In the result appeal of the Revenue is hereby dismissed

ITA 3507/MUM/2016[2011-12]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2011-12

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri Mohd Usman, CIT-DR
Section 80I

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘डी’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No. AY Appellant Respondent Sun Pharma Laboratories JCIT, 20(3), Mumbai Ltd., (Erstwhile M/s. Sun Pharmaceuticals Industries), Present Jurisdiction 3507/Mum/2016 2011-12 Acme Plaza Andheri-Kurla Road, Andheri (East), JCIT, 25(1), Mumbai Mumbai-400 059 PAN: AATFS 9584 Q M/s. Sun Pharmaceutical 4096/Mum/2016 2011-12 The ACIT, 25(1), Mumbai Industries, Mumbai PAN: AATFS 9584 Q M/s. Sun Pharmaceutical ACIT, 25(1), Mumbai…

Dy. Commissioner of Income Tax, Central Circle-2, Kanpur vs. Shri Mohammad Asfand Akhtar, Kanpur

In the result, the appeal of the Revenue stands dismissed

ITA 99/LKW/2022[2017-18]Status: DisposedITAT Lucknow05 Aug 2022AY 2017-18

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 133ASection 143(3)Section 145Section 147

…or 131 cannot be the sole basis for addition and appellant has heavily relied upon the judgment in the case of Assessing Officer v. S. KhaderKhan Son (2008) 300 ITR 157 (Mad) that has been upheld by apex court in Assessing Officer v. S. KhaderKhan Son (2013) 352 ITR 480 (SC). After carefully considering the argument of the Assessing Officer. Counsel for the appellant and the judgments in the case of Assessing Officer v. S. Khader Khan Son, I find that facts in the case under consideration are squarely covered by the facts of Assessing Officer v. S. KhaderKhan Son’s (SC) case. In the case under question the depar…

Sri. K. Satish Kumar, Bengaluru vs. The Additional Commissioner of Income Tax, Range-9, Bangalore

In the result, the assessee’s appeal is allowed

ITA 1988/BANG/2016[2007-08]Status: DisposedITAT Bangalore01 Aug 2022AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2007-08

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Dr. Manjunath Karkihalli, D.R
Section 133A(1)Section 143(3)Section 234Section 234A

…deleted. 5.7 The Ld. A.R. also argued that the AO cannot rely on the material collected under survey u/s 133A of the Act in view of Sri K. Satish Kumar, Bangalore Page 27 of 47 the judgement of Hon’ble Supreme Court in the case of Khader Khan cited Vs. CIT 352 ITR 480, wherein they confirmed the judgement of Hon’ble Madras High Court reported in 300 ITR 157, wherein held that “Section 133A does not empower any authority to examine any person on oath, hence any such statement has no evidential value and any admission made during such statement cannot, by itself cannot be made the basis of addition.” 5.8 We hav…

ACIT, CC-3, Surat vs. Shri Naresh Nemchand Shah, Surat

In the result, appeal filed by the Revenue is dismissed

ITA 197/SRT/2020[2012-13]Status: DisposedITAT Surat29 Jul 2022AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.197/Srt/2020 ("नधा"रणवष" / Assessment Years: (2012-13) (Physical Court Hearing) The Acit, Central Cir.-3, Vs. Naresh Nemchand Shah, Surat. Abhishek House, Bh. Jeevan Bharti School, Kadampali Society, Nanpura, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acrps 0182 J (Assessee)/(Revenue) (Respondent)/(Assessee)

Section 10(38)Section 133(6)Section 143(3)Section 68

…corded u/s. 131 of the Act. The assessee strongly urges that there is no evidential value of statements recorded u/s. 131 of the Act as recorded in the survey proceedings u/s. 133A of the Act. This is so held in the case of CIT V/s. S. Khader Khan Sons (2013) 352 ITR 480 (SC). The Hon'ble Madras High Court had observed as under in this particular case (CIT V/s. S. Khader Khan Sons (2008) 300 ITR 157 (Mad.). "In contradistinction to the power under section 133A, section 132 (4) enables the authorized officer to examine a person on oath and any statement made by such person during such examination can also be used…

Smt. Sneh Lata Sawhney, New Delhi vs. DCIT, New Delhi

In the result, ITA.Nos.420, 421, 422, 423, 424

ITA 425/DEL/2017[2011-12]Status: DisposedITAT Delhi22 Jul 2022AY 2011-12

Bench: Shri Anil Chaturvedi & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Sh Abhishek Kumar, Sr. DR
Section 132Section 143(3)Section 153ASection 153BSection 271(1)(c)

…fer 37 ITR 0151 (SC) Omar Salay Mohamed Sait vs.CIT, 65 Taxmann.com 29 (CAL) CIT, Kolkata -XV Vs. Tara 8 ITA.Nos.413 to 418/Del./2017 & ITA.Nos.420 to 425/Del./2017 Smt. Sneh Lata Sawhney, New Delhi. Chand Mahipal, 296 ITR 101 (P& H) CIT Vs. Ramesh Bhayana, 352 ITR 480 (SC) CIT Vs. S. Khader Khan Son, 64 Taxmann.com 107 (DEL) CIT Vs. Sunil Agarwal. 6. That the addition on protective basis as made by the Ld. AO and as sustained by the Ld. CIT (A) are based on erroneous views and/or non-appreciation of the facts and law involved including non applicable case laws without properly considering or rebutting or appre…

Smt. Sneh Lata Sawhney, New Delhi vs. DCIT, New Delhi

In the result, ITA.Nos.420, 421, 422, 423, 424

ITA 424/DEL/2017[2010-11]Status: DisposedITAT Delhi22 Jul 2022AY 2010-11

Bench: Shri Anil Chaturvedi & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Sh Abhishek Kumar, Sr. DR
Section 132Section 143(3)Section 153ASection 153BSection 271(1)(c)

…fer 37 ITR 0151 (SC) Omar Salay Mohamed Sait vs.CIT, 65 Taxmann.com 29 (CAL) CIT, Kolkata -XV Vs. Tara 8 ITA.Nos.413 to 418/Del./2017 & ITA.Nos.420 to 425/Del./2017 Smt. Sneh Lata Sawhney, New Delhi. Chand Mahipal, 296 ITR 101 (P& H) CIT Vs. Ramesh Bhayana, 352 ITR 480 (SC) CIT Vs. S. Khader Khan Son, 64 Taxmann.com 107 (DEL) CIT Vs. Sunil Agarwal. 6. That the addition on protective basis as made by the Ld. AO and as sustained by the Ld. CIT (A) are based on erroneous views and/or non-appreciation of the facts and law involved including non applicable case laws without properly considering or rebutting or appre…