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 366,369 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

ACIT Range 1(1), Bhopal vs. Aisect Ltd., Bhopal

ITA 952/IND/2019[2013-14]Status: DisposedITAT Indore28 Jun 2021AY 2013-14

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

Section 143(3)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE MANISH BORAD, ACCOUNTANT MEMBER AND HON’BLE MADHUMITA ROY, JUDICIAL MEMBER ITA No.945 & 946/Ind/2019 Assessment Year 2013-14 & 2015-16 AISECT Limited : Appellant NH-2, Hoshangabad Road, Bhaironpur Near Misrod, Bhopal PAN : AAFCA7441P V/s Income Tax Officer 1(1) Bhopal : Respondent ITA No.952 & 953/Ind/2019 Assessment Year 2013-14 & 2015-16 Income Tax Officer 1(1) : Appellant Bhopal V/s AISECT Limited : Respondent NH-2, Hoshangabad Road, Bhaironpur Near Misrod, Bhopal PAN : AAFCA7441P AISECT L…

Aisect Ltd., Bhopal vs. ACIT Range 1(1), Bhopal

ITA 946/IND/2019[2015-16]Status: DisposedITAT Indore28 Jun 2021AY 2015-16

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

Section 143(3)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE MANISH BORAD, ACCOUNTANT MEMBER AND HON’BLE MADHUMITA ROY, JUDICIAL MEMBER ITA No.945 & 946/Ind/2019 Assessment Year 2013-14 & 2015-16 AISECT Limited : Appellant NH-2, Hoshangabad Road, Bhaironpur Near Misrod, Bhopal PAN : AAFCA7441P V/s Income Tax Officer 1(1) Bhopal : Respondent ITA No.952 & 953/Ind/2019 Assessment Year 2013-14 & 2015-16 Income Tax Officer 1(1) : Appellant Bhopal V/s AISECT Limited : Respondent NH-2, Hoshangabad Road, Bhaironpur Near Misrod, Bhopal PAN : AAFCA7441P AISECT L…

Aisect Ltd., Bhopal vs. ACIT Range 1(1), Bhopal

ITA 945/IND/2019[2013-14]Status: DisposedITAT Indore28 Jun 2021AY 2013-14

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

Section 143(3)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE MANISH BORAD, ACCOUNTANT MEMBER AND HON’BLE MADHUMITA ROY, JUDICIAL MEMBER ITA No.945 & 946/Ind/2019 Assessment Year 2013-14 & 2015-16 AISECT Limited : Appellant NH-2, Hoshangabad Road, Bhaironpur Near Misrod, Bhopal PAN : AAFCA7441P V/s Income Tax Officer 1(1) Bhopal : Respondent ITA No.952 & 953/Ind/2019 Assessment Year 2013-14 & 2015-16 Income Tax Officer 1(1) : Appellant Bhopal V/s AISECT Limited : Respondent NH-2, Hoshangabad Road, Bhaironpur Near Misrod, Bhopal PAN : AAFCA7441P AISECT L…

Asst. Commissioner of Income Tax, Circle-1, Kurnool vs. Legend Developers & Constructions, Kurnool

Appeals are dismissed in above terms

ITA 752/HYD/2018[2014-15]Status: DisposedITAT Hyderabad25 Jun 2021AY 2014-15

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahuappellant Respondent

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri Narayana Murthy Naik
Section 143(3)

…The Assessment Order passed against the Supreme Court Judgment and other High Courts 5. The appellant has filed various case laws in support of its submissions. [The case laws are filed in paper book and placed on record]. I. CIT v. S. Khadar Khan Son (2013) 352 ITR 480 / [2012] 210 Taxman 248/ 79 DTR 184/254 CTR 228 (SC) By Asmeet Shah on 19.01.2015 II. Madras High Court The Commissioner Of Income Tax vs M/S.S.Khader Khan Son on 4 July, 2007 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 4.7.2007 THE HON'BLE MR.JUSTICE P.O.OINAKARAN AND THE HON'BLE MR.JUSTICE P.P.S.JANARTHANA RAJA T.C.(A).No.867 of 2007 The…

Asst. Commissioner of Income Tax, Circle-1, Kurnool vs. Agnur Jayaramudu (HUF), Kurnool

Appeals are dismissed in above terms

ITA 750/HYD/2018[2014-15]Status: DisposedITAT Hyderabad25 Jun 2021AY 2014-15

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahuappellant Respondent

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri Narayana Murthy Naik
Section 143(3)

…The Assessment Order passed against the Supreme Court Judgment and other High Courts 5. The appellant has filed various case laws in support of its submissions. [The case laws are filed in paper book and placed on record]. I. CIT v. S. Khadar Khan Son (2013) 352 ITR 480 / [2012] 210 Taxman 248/ 79 DTR 184/254 CTR 228 (SC) By Asmeet Shah on 19.01.2015 II. Madras High Court The Commissioner Of Income Tax vs M/S.S.Khader Khan Son on 4 July, 2007 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 4.7.2007 THE HON'BLE MR.JUSTICE P.O.OINAKARAN AND THE HON'BLE MR.JUSTICE P.P.S.JANARTHANA RAJA T.C.(A).No.867 of 2007 The…

Asst. Commissioner of Income Tax, Circle-1, Kurnool vs. Agnur Jayaramudu (Ind), Kurnool

Appeals are dismissed in above terms

ITA 749/HYD/2018[2014-15]Status: DisposedITAT Hyderabad25 Jun 2021AY 2014-15

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahuappellant Respondent

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri Narayana Murthy Naik
Section 143(3)

…The Assessment Order passed against the Supreme Court Judgment and other High Courts 5. The appellant has filed various case laws in support of its submissions. [The case laws are filed in paper book and placed on record]. I. CIT v. S. Khadar Khan Son (2013) 352 ITR 480 / [2012] 210 Taxman 248/ 79 DTR 184/254 CTR 228 (SC) By Asmeet Shah on 19.01.2015 II. Madras High Court The Commissioner Of Income Tax vs M/S.S.Khader Khan Son on 4 July, 2007 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 4.7.2007 THE HON'BLE MR.JUSTICE P.O.OINAKARAN AND THE HON'BLE MR.JUSTICE P.P.S.JANARTHANA RAJA T.C.(A).No.867 of 2007 The…

Asst. Commissioner of Income Tax, Circle-1, Kurnool vs. Agnur Nirmala, Kurnool

Appeals are dismissed in above terms

ITA 748/HYD/2018[2014-15]Status: DisposedITAT Hyderabad25 Jun 2021AY 2014-15

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahuappellant Respondent

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri Narayana Murthy Naik
Section 143(3)

…The Assessment Order passed against the Supreme Court Judgment and other High Courts 5. The appellant has filed various case laws in support of its submissions. [The case laws are filed in paper book and placed on record]. I. CIT v. S. Khadar Khan Son (2013) 352 ITR 480 / [2012] 210 Taxman 248/ 79 DTR 184/254 CTR 228 (SC) By Asmeet Shah on 19.01.2015 II. Madras High Court The Commissioner Of Income Tax vs M/S.S.Khader Khan Son on 4 July, 2007 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 4.7.2007 THE HON'BLE MR.JUSTICE P.O.OINAKARAN AND THE HON'BLE MR.JUSTICE P.P.S.JANARTHANA RAJA T.C.(A).No.867 of 2007 The…

Asst. Commissioner of Income Tax, Circle-1, Kurnool vs. Agnur Janakiram, Kurnool

Appeals are dismissed in above terms

ITA 747/HYD/2018[2014-15]Status: DisposedITAT Hyderabad25 Jun 2021AY 2014-15

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahuappellant Respondent

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri Narayana Murthy Naik
Section 143(3)

…The Assessment Order passed against the Supreme Court Judgment and other High Courts 5. The appellant has filed various case laws in support of its submissions. [The case laws are filed in paper book and placed on record]. I. CIT v. S. Khadar Khan Son (2013) 352 ITR 480 / [2012] 210 Taxman 248/ 79 DTR 184/254 CTR 228 (SC) By Asmeet Shah on 19.01.2015 II. Madras High Court The Commissioner Of Income Tax vs M/S.S.Khader Khan Son on 4 July, 2007 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 4.7.2007 THE HON'BLE MR.JUSTICE P.O.OINAKARAN AND THE HON'BLE MR.JUSTICE P.P.S.JANARTHANA RAJA T.C.(A).No.867 of 2007 The…

Asst. Commissioner of Income Tax, Circle -1, Kurnool vs. Legend Developers & Constructions, Kurnool

Appeals are dismissed in above terms

ITA 743/HYD/2018[2013-14]Status: DisposedITAT Hyderabad25 Jun 2021AY 2013-14

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahuappellant Respondent

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri Narayana Murthy Naik
Section 143(3)

…The Assessment Order passed against the Supreme Court Judgment and other High Courts 5. The appellant has filed various case laws in support of its submissions. [The case laws are filed in paper book and placed on record]. I. CIT v. S. Khadar Khan Son (2013) 352 ITR 480 / [2012] 210 Taxman 248/ 79 DTR 184/254 CTR 228 (SC) By Asmeet Shah on 19.01.2015 II. Madras High Court The Commissioner Of Income Tax vs M/S.S.Khader Khan Son on 4 July, 2007 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 4.7.2007 THE HON'BLE MR.JUSTICE P.O.OINAKARAN AND THE HON'BLE MR.JUSTICE P.P.S.JANARTHANA RAJA T.C.(A).No.867 of 2007 The…

M/S.Neminath Mumbai Shelter, Mumbai vs. DCIT, Central Circle-1(3), Mumbai

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 2554/MUM/2018[2009-10]Status: DisposedITAT Mumbai07 Jun 2021AY 2009-10

Bench: Shri M. Balaganesh & Shri Ravish Soodita No(S). 2554, 2885, 2952, 3526 & 3527/Mum/2018 (Assessment Year(S): 2009-10 To 2011-12, 2013-14 & 2014-15) Neminath Mumbai Shelter Dcit, Central Circle-1(3), Mumbai 101/102, Kalpak Apartment, Pratishtha Bhavan, Old Cgo Bldg, Road No. 16, Sidharth Nagar, M.K Road, Mumbai – 400 020 Vs. Goregaon (W), Mumbai – 400 062

For Appellant: Ms. Ritu Kamal Kishore, A.RFor Respondent: S/shri G.N Makwana & Sushil Kumar
Section 143(3)Section 147Section 148Section 68Section 69C

…ble High Court that as the statement elicited during the course of the survey operations is not recorded on oath, therefore, the same has no evidentiary value. Further, the Hon’ble Supreme Court in its judgment in the case of CIT Vs. S. Khader Khan Son (2013) 352 ITR 480 (SC), while upholding the view of the Hon‟ble High Court of Madras, had held, that as a statement recorded in the course of the survey proceeding does not carry any evidentiary value, therefore, no addition is sustainable on the strength of the said statement. A similar view had also been taken by the Hon’ble High Court of Delhi in the case of CI…

M/S Shiva Shakti Enclaves Pvt. Ltd, Mumbai vs. DCIT Central Range 7(3), Mumbai

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

ITA 629/MUM/2019[2010-11]Status: DisposedITAT Mumbai04 Jun 2021AY 2010-11

Bench: Shri M Balaganesh & Shri Pavan Kumar Gadalem/S. Shiva Shakti Vs. Dcit Central Enclaves Pvt Ltd., Range 7(3) 203/204 Raigad R.No. 655, 6Th Floor, Darshan, Opp Indian Oil Aayakar Bhavan, Mk Colony, Jp Road, Road, Mumbai – Andheri West, Mumbai 400020. – 400053. Pan/Gir No. : Aagcs5014B Appellant .. Respondent Appellant By : Shri Vimal Punmiya, Ar Respondent By : Shri Vijay Kumar Menon, Dr Date Of Hearing 15.04.2021 Date Of Pronouncement 04.06.2021 आदेश / O R D E R Per Pavan Kumar Gadale, Jm: The Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals) -49 Mumbai, Passed U/S. 143(3) R.W.S. 147 & 250 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Vimal Punmiya, ARFor Respondent: Shri Vijay Kumar Menon, DR
Section 131Section 143(1)Section 143(2)Section 143(3)Section 148Section 234ASection 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s. Shiva Shakti Vs. DCIT Central Enclaves Pvt Ltd., Range 7(3) 203/204 Raigad R.No. 655, 6th Floor, Darshan, Opp Indian oil Aayakar Bhavan, MK colony, JP Road, Road, Mumbai – Andheri West, Mumbai 400020. – 400053. PAN/GIR No. : AAGCS5014B Appellant .. Respondent Appellant by : Shri Vimal Punmiya, AR Respondent by : Shri Vijay Kumar Menon, DR Date of Hearing 15.04.2021 Date of Pronouncement 04.06.2021 आदेश / O R D E R PER PAVAN KUMAR GADALE, JM: The appeal is filed by…

DCIT, CC- 8 (4), Mumbai vs. Sitara Builders Pvt. Ltd., Mumbai

Accordingly, this ground is dismissed as such

ITA 6303/MUM/2019[2012-13]Status: DisposedITAT Mumbai31 May 2021AY 2012-13

Bench: Shri S. Rifaur Rahman () & Shri Ravish Sood () Ita Nos.6303 - 6304/Mum/2019 (Assessment Years: 2012-13 & 2013-14) Dcit, Cc-8(4) M/S Sitara Builders Pvt. Ld. Room No. 659, Vs. 112-122, Hira Bhavan, 6Th Floor, Aayakar Bhavan, Raja Ram Mohan Roy M.K. Road, Road, Prathana Samaj, Mumbai – 400 020 Mumbai-04

For Appellant: Shri Vijay Kumar Menon, D.RFor Respondent: Shri A.K. Ghosh, A.R
Section 132Section 132(4)

…impenetrable sheild to the concerned person, but it is also equally true that a statement per se by itself is not conclusive evidence. This legal proposition is fortified by the decision of Hon'ble Supreme Court in the case of CIT vs S Kader Khan Sons (2013) 352 ITR 480(SC) where it was categorically held that admission is a best piece of evidence, but that by itself is not a conclusive evidence unless it is supported by further evidence in the form of incriminating materials. This legal proposition is further fortified by the decision of ITAT, Amritsar Bench in the case of ACIT vs Janakraj Chauhan (supra) where…

M/S Bini Builders Pvt. Ltd., Mumbai vs. DCIT Central Range 7(3), Mumbai

The appeal stands partly allowed in terms of our above order

ITA 630/MUM/2019[2010-11]Status: DisposedITAT Mumbai05 May 2021AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील िं./ I.T.A. No.630/Mum/2019 (धििाारण वर्ा / Assessment Year: 2010-11) M/S Bini Builders P. Ltd. Dcit-Cr 7(3) 655, 6Th Floor 203/204, Raigad Darshan बिाम Opp. Indian Oil Colony Aaykar Bhawan / Vs. J.P.Road, Andheri (W) M.K.Road Mumbai – 400 053 Mumbai – 400 020 स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aaccb-3447-R (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri Vimal Punmiya – Ld. Ar Revenue By : Shri Tharian Oommen – Ld. Sr. Dr ुनवाई की तारीख/ : 22/04/2021 Date Of Hearing घोषणा की तारीख / : 05/05/2021 Date Of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2010-11 Contest The Order Of Ld. Commissioner Of Income-Tax (Appeals)-49, Mumbai [In Short Referred To As ‘Cit(A)’], Appeal No.Cit(A)-49/It- 163/2017-18 Dated 17/12/2018 On Following Grounds Of Appeal: -

For Appellant: Shri Vimal Punmiya – Ld. ARFor Respondent: Shri Tharian Oommen – Ld. Sr. DR
Section 143(1)Section 143(3)Section 148Section 234ASection 274Section 68

…d law that statements recorded during the course of survey proceedings would not have much evidentiary value unless the same are backed by credible evidences. This position has been settled by Hon’ble Supreme Court in the case of CIT V/s S.Khader Khan & Sons (25 Taxmann.com 413). The CBDT instructions No. F.No.286/98/2013-IT (Inv. II) dated 18/12/2014 also discourages confessional statements without any credible evidences. No incriminating material is shown to have been found during the course of survey proceedings. 8.4 We also find that learned CIT(A) has gone by irrelevant considerations to confirm the impugned…

M/S Moongipa Development & Infrastructure Ltd., Mumbai vs. DCIT Central Range 7(3), Mumbai

The appeal stands partly allowed in terms of our above order

ITA 627/MUM/2019[2011-12]Status: DisposedITAT Mumbai03 May 2021AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील िं./ I.T.A. No.627/Mum/2019 (धििाारण वर्ा / Assessment Year: 2011-12) M/S Moongipa Dev. & Inf. Ltd. Dcit-Cr 7(3) 655, 6Th Floor 203/204, Raigad Darshan बिाम Opp. Indian Oil Colony Aaykar Bhawan / Vs. J.P.Road, Andheri (W) M.K.Road Mumbai – 400 053 Mumbai – 400 020 स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aafcm-1616-E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri Vimal Punmiya – Ld. Ar Revenue By : Shri Tharian Oommen – Ld. Sr. Dr ुनवाई की तारीख/ : 19/04/2021 Date Of Hearing घोषणा की तारीख / : 03/05/2021 Date Of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2011-12 Contest The Order Of Ld. Commissioner Of Income-Tax (Appeals)-49, Mumbai [In Short Referred To As ‘Cit(A)’], Appeal No.Cit(A)-49/It- 165/2017-18 Dated 05/12/2018 On Following Grounds Of Appeal: -

For Appellant: Shri Vimal Punmiya – Ld. ARFor Respondent: Shri Tharian Oommen – Ld. Sr. DR
Section 143(1)Section 143(3)Section 148Section 234ASection 274Section 68

…1 आयकर अपीलीय अधिकरण “बी” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI माननीय श्री महावीर स िंह, उपाध्यक्ष एवुं माननीय श्री मनोज कुमार अग्रवाल ,लेखा दस्य के मक्ष। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing Through Video Conferencing Mode) आयकरअपील िं./ I.T.A. No.627/Mum/2019 (धििाारण वर्ा / Assessment Year: 2011-12) M/s Moongipa Dev. & Inf. Ltd. DCIT-CR 7(3) 655, 6th Floor 203/204, Raigad Darshan बिाम Opp. Indian Oil Colony Aaykar Bhawan / Vs. J.P.Road, Andheri (W) M.K.Road Mumbai – 400 053 Mumbai – 400 020 स्थायीलेखा िं./ जीआइआर िं./ P…

M/S. Alankar Jewellers, Betul vs. DCIT Itarsi, Itarsi

In the result appeal of the assessee is partly allowed

ITA 992/IND/2019[2016-17]Status: DisposedITAT Indore30 Apr 2021AY 2016-17

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2016-17

Section 133ASection 143(2)Section 143(3)Section 234ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE MANISH BORAD, ACCOUNTANT MEMBER AND HON’BLE MADHUMITA ROY, JUDICIAL MEMBER Assessment Year 2016-17 M/s Alankar Jewelers, : Appellant 1, Kothi Bazar, Betul PAN : ABAFA8140Q V/s DCIT, Itarsi : Respondent Revenue by Shri Harshit Bari, Sr.DR Assessee by S/Shri Asish Goyal & N.D. Patwa, ARs Date of Hearing 07.04.2021 Date of Pronouncement 30.04.2021 O R D E R PER MANISH BORAD, A.M The above captioned appeal filed at the instance of the assessee for Assessment Year 2016-17 is directed against the ord…

Ajaz Farooqi, Secunderabad vs. Deputy Commissioner of Income Tax, Central Circle -3(4), Hyderabad

In the result, appeal of the assessee in ITA No

ITA 786/HYD/2020[2017-18]Status: DisposedITAT Hyderabad27 Apr 2021AY 2017-18

Bench: Shri Satbeer Singh Godara & Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohana Rao
Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No. 786/H/2020 & CO No. 03/H/2021 Assessment Year: 2017-18 Ajaz Farooqi, Vs. Dy. Commissioner of Secunderabad. Income-tax, Central Circle – 3(4), PAN – AAFPF 5292G Hyderabad. (Appellant) (Respondent/ Cross Objector) Assessee by: Shri P. Murali Mohana Rao Revenue by Shri YVST Sai Date of hearing: 18/03/2021 Date of pronouncement: 29/04/2021 O R D E R PER L.P. SAHU, A.M.: This appeal filed by the assessee is directed again…

D.C.I.T., Circle-9(1), Kolkata vs. M/S Shree Anjani Sarees Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed and the C

ITA 30/KOL/2020[2016-17]Status: DisposedITAT Kolkata21 Apr 2021AY 2016-17

Bench: Shri P. M. Jagtap, Vice-(Kz) & Shri A. T. Varkey, Jm]

Section 133A

…racted above, makes it clear that the materials collected and the statement recorded during the survey under section !33A are not conclusive piece of evidence by itself. The above judgment of the Hon’ble Madras Court was upheld by the Hon’ble Supreme Court in 352 ITR 480. Similar view was expressed by the Hon’ble Delhi High Court in its judgment in the case of Dhigra Metal Works Vs CIT (196 Taxman 488). The facts of the said case are that a survey action was conducted at the premises of the assesses and discrepancies in the physical stock, vis-a-vis book stock were found. One of the partners of the assessee firm…

DCIT, Circle- 3(2), New Delhi vs. Azure Switchgear Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed and the Cross Objection of the assessee is allowed for statistical purpose

ITA 6221/DEL/2017[2015-16]Status: DisposedITAT Delhi07 Apr 2021AY 2015-16

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 6221/Del/2017 : Asstt. Year : 2015-16 Acit, Vs Azure Switchgear Pvt. Ltd., 109, 1St Floor, Hans Bhawan, Circle-3(2), New Delhi-110002 Wing-Ii, Bahadur Shah Zafar Marg, New Delhi-110002 (Appellant) (Respondent) Pan No. Aahca2141E

For Appellant: Sh. Rakesh Gupta, AdvFor Respondent: Sh. V. K. Kataria, Sr. DR
Section 132Section 133ASection 145(3)Section 36(1)(va)Section 68Section 80I

…f survey proceedings carried out u/s 133A of the Act. Reliance is placed upon the following judgments: CIT vs. S. Khader Khan Son reported in [2008] 300 ITR 157 (Madras) has also been upheld by the Hon’ble Supreme Court In CIT vs. S. Khader Khan Son in[2012] 254 CTR 228 (SC) has held as under: ITA No. 6221/Del/2017 & 19 CO No. 01/Del/2018 Azure Switchgear Pvt. Ltd. "For all these reasons, particularly, when the Commissioner and the Tribunal followed the circular of the Central Board of Direct Taxes dated March 10, 2003, extracted above, for arriving at the conclusion that the materials collected and the statem…

M/S. Mandviwala Developers, Surat vs. The Dy.Commissioner of Income Tax, Circle-1(2), Surat

In the result, the appeal of the assessee is dismissed

ITA 1192/AHD/2016[2012-13]Status: DisposedITAT Surat26 Mar 2021AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Court Hearing) M/S Mandviwala Developers, Vs Deputy Commissioner Of Income Survey No.405-406, Tax, Circle-1(2), Surat Opp. Din Dayal Ashram, Sachin Magdalla Road, Surat (Gujarat). Pan : Aaqfm7563C Appellant Respondednt

Section 133ASection 143(2)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Virtual Court Hearing) M/s Mandviwala Developers, Vs Deputy Commissioner of Income Survey No.405-406, Tax, Circle-1(2), Surat Opp. Din Dayal Ashram, Sachin Magdalla Road, Surat (Gujarat). PAN : AAQFM7563C APPELLANT RESPONDEDNT Appellant by Shri Saurabh Soparkar, Sr. Advocate with Ms Urvashi Shodhan Advocate Respondent by Shri S T Bidari, CIT (DR) & Sh. O.P Vaishnav CIT-DR Date of hearing 05/02/2021 Date of pronouncement 26/03/2021 Order Under section 254(1) of Income-ta…

M/S Vvd Constructions Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(2), Bangalore

In the result, ITA No.3384/Bang/2018 is allowed, while ITA Nos

ITA 3388/BANG/2018[2015-16]Status: DisposedITAT Bangalore22 Mar 2021AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Guruswamy, ITPFor Respondent: Smt. R. Premi, Jt.CIT(DR)(ITAT), Bengaluru
Section 131Section 133ASection 143(3)Section 148Section 36(1)(iii)

…of declared turnover. 6. In our opinion, the assessee maintained regular books of account which were duly audited by the CA u/s. 44AB of the Act. These facts are not disputed. It was held by the Hon’ble Supreme Court in the case of CIT v. Khader Khan & Sons, 352 ITR 480 (SC) that additions cannot be made merely on the basis of voluntary statement without any material evidence as to irregularity of account books or any other relevant evidence. 7. Further it is pertinent to mention the CBDT Circular No. 14(XL-35) of 1955, dated 11.4.1955 as per which the lower authorities should have guided the assessee as to the…