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

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 631/MUM/2019[2011-12]Status: DisposedITAT Mumbai12 Mar 2020AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Mr. Vimal Punmiya- Ld. ARFor Respondent: Ms. Kavita P. Kaushik-Ld. DR
Section 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 impugne…

M/S. Sanvira Holdings, Gandhinagar vs. The Dy. CIT, Gandhinagar Circle, Gandhinagar

In the result, the appeal of the assessee is partly allowed

ITA 2351/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad09 Mar 2020AY 2013-14

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकरअपीलसं./Ita No. 2351/Ahd/2017 "नधा"रणवष"/Asstt. Year: 2013-2014 M/S Sanvira Holdings, D.C.I.T., 1108, First Floor, Vs. Gandhinagar Circle, Plot No.231, Gandhinagar. Haveli Arcade, Sector-11, Gandhinagar-382011. Pan: Abufs9270M

For Appellant: Shri Tushar Hemani, with Shri P.B. Parmar, A.RsFor Respondent: Shri O.P. Sharma, CIT.D.R with Shri L.P. jain, Sr.D.R
Section 133ASection 234ASection 271

…more, the statement recorded on oath during the survey has no evidentiary value as held by the Hon’ble Madras High Court in the case of CIT vs. S Khader Khan Son reported in 300 ITR 157 which was subsequently confirmed by the Hon’ble Supreme Court reported in 25 Taxmann.com 413 by observing as under: "Section 133A of the Income Act, 1961 - Survey - Whether Section 133A does not empower any ITO to examine any person on oath; so statement recorded under section 133A has no evidentiary value and any admission made during such statement cannot be made basis of addition - Held, yes (in favour of assessee)” In view o…

M/S.Kottakkal Wood Complex, Kottakkal vs. The ITO, Tirur

In the result, the appeals of the assessee are allowed and the Stay Petitions

ITA 593/COCH/2019[2002-03]Status: DisposedITAT Cochin03 Mar 2020AY 2002-03

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 133ASection 143(3)Section 153ASection 260ASection 271(1)(c)

…ourt in Paul Mathews and Sons v. Commissioner of Income Tax (263 ITR 101) and Commissioner of Income Tax v. S. Khader Khan Son (2008)_ 300 ITR 157 (Mad) respectively and the judgment of the Apex Court in Commissioner of Income Tax v. S. Khader Khan Son (2013) 352 ITR 480 (SC) where the judgment of the Madras High Court was confirmed. On the other hand, the learned senior Counsel appearing for the Revenue contended that the 6 I.T.A. Nos. 593-599/Coch/2019 & S.P. Nos. 68 to 74/Coch/2019 statement under Section 133A has its evidentiary value, and according to him, so long as the assesses has not proved that the co…

M/S Oak Valley Residency, Dalhouise vs. ITO, Dalhousie at, Banikhet

In the result this appeal of the assessee stands partly allowed

ITA 496/CHANDI/2018[2007-08]Status: DisposedITAT Chandigarh27 Feb 2020AY 2007-08

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकरअपीलसं./Ita No. 772/Chd/2012 "नधा"रण वष" / Assessment Year : 2007-08

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Arvind Sudershan, JCIT DR
Section 142ASection 143(3)Section 144Section 234ASection 271Section 69Section 69B

…mation of the income by the Assessing Officer on the basis of the statement of the Manager for whole of the year was highly excessive. He has further placed reliance on the decision of the Hon'ble Supreme Court in the case of ‘CIT vs Khader Khan Sons’ (2013) 352 ITR 480 (SC) to submit that the statement of the Manager recorded during the survey action u/s 133A of the Act does not carry any evidentiary value. 13. On the other hand, the Ld. DR has relied on the findings of the lower authorities. 14. We have heard the rival contentions of the Ld. Authorized Representatives of both the parties and have also gone…

M/S Oak Valley Residency, Dalhousie vs. ITO, Banikhet

In the result this appeal of the assessee stands partly allowed

ITA 485/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh27 Feb 2020AY 2008-09

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकरअपीलसं./Ita No. 772/Chd/2012 "नधा"रण वष" / Assessment Year : 2007-08

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Arvind Sudershan, JCIT DR
Section 142ASection 143(3)Section 144Section 234ASection 271Section 69Section 69B

…mation of the income by the Assessing Officer on the basis of the statement of the Manager for whole of the year was highly excessive. He has further placed reliance on the decision of the Hon'ble Supreme Court in the case of ‘CIT vs Khader Khan Sons’ (2013) 352 ITR 480 (SC) to submit that the statement of the Manager recorded during the survey action u/s 133A of the Act does not carry any evidentiary value. 13. On the other hand, the Ld. DR has relied on the findings of the lower authorities. 14. We have heard the rival contentions of the Ld. Authorized Representatives of both the parties and have also gone…

M/S Hotel Oak Valley Residency, Chamba vs. ITO, Banikhet

In the result this appeal of the assessee stands partly allowed

ITA 772/CHANDI/2012[2007-08]Status: DisposedITAT Chandigarh27 Feb 2020AY 2007-08

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकरअपीलसं./Ita No. 772/Chd/2012 "नधा"रण वष" / Assessment Year : 2007-08

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Arvind Sudershan, JCIT DR
Section 142ASection 143(3)Section 144Section 234ASection 271Section 69Section 69B

…mation of the income by the Assessing Officer on the basis of the statement of the Manager for whole of the year was highly excessive. He has further placed reliance on the decision of the Hon'ble Supreme Court in the case of ‘CIT vs Khader Khan Sons’ (2013) 352 ITR 480 (SC) to submit that the statement of the Manager recorded during the survey action u/s 133A of the Act does not carry any evidentiary value. 13. On the other hand, the Ld. DR has relied on the findings of the lower authorities. 14. We have heard the rival contentions of the Ld. Authorized Representatives of both the parties and have also gone…

M/S. Bhagawati Oxygen Ltd., Kolkata vs. DCIT, Circle - 8(1), Kolkata

ITA 1474/KOL/2019[2015-16]Status: DisposedITAT Kolkata19 Feb 2020AY 2015-16

Bench: Shri J. Sudhakar Reddy, Am & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A Nos.1473&1474/Kol/2019 ("नधा"रण वष" / Assessment Years: 2013-14 & 2015-16) Bhagawati Oxygen Ltd. Vs. Dcit, Circle-8(1), Kolkata

For Appellant: Shri Miraj D Shah, ARFor Respondent: Shri Supriyo Pal, JCIT, Sr. DR
Section 133Section 133ASection 143(3)Section 25Section 35(1)(ii)

…rial collected and statement recorded during the survey u/s 133A of the Act are not conclusive piece of evidences by itself. This decision of Hon'ble Madras High Court was affirmed by the Hon'ble Apex Court in the case of CIT vs S Khader Khan Sons reported in 352 ITR 480 (SC) , wherein their Lordships of Supreme Court held as under:- "Heard Counsel on both the sides. Leave granted. The civil appeal filed by the department pertains to Assessment Year 2001-02. In view of the concurrent findings of fact, this civil appeal is dismissed. " We find that the sole basis of ld AO making this disallowance of deduction u/s…

M/S. Bhagawati Oxygen Ltd., Kolkata vs. DCIT, Circle - 8(1), Kolkata

ITA 1473/KOL/2019[2013-14]Status: DisposedITAT Kolkata19 Feb 2020AY 2013-14

Bench: Shri J. Sudhakar Reddy, Am & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A Nos.1473&1474/Kol/2019 ("नधा"रण वष" / Assessment Years: 2013-14 & 2015-16) Bhagawati Oxygen Ltd. Vs. Dcit, Circle-8(1), Kolkata

For Appellant: Shri Miraj D Shah, ARFor Respondent: Shri Supriyo Pal, JCIT, Sr. DR
Section 133Section 133ASection 143(3)Section 25Section 35(1)(ii)

…rial collected and statement recorded during the survey u/s 133A of the Act are not conclusive piece of evidences by itself. This decision of Hon'ble Madras High Court was affirmed by the Hon'ble Apex Court in the case of CIT vs S Khader Khan Sons reported in 352 ITR 480 (SC) , wherein their Lordships of Supreme Court held as under:- "Heard Counsel on both the sides. Leave granted. The civil appeal filed by the department pertains to Assessment Year 2001-02. In view of the concurrent findings of fact, this civil appeal is dismissed. " We find that the sole basis of ld AO making this disallowance of deduction u/s…

Chirag J. Mehta, Mumbai vs. ACIT Circle- 19 (2), Mumbai

In the result, appeal filed by the assessee for AY 2009-10 is partly allowed

ITA 6520/MUM/2018[2009-10]Status: DisposedITAT Mumbai14 Feb 2020AY 2009-10

Bench: Shri C.N.Prasad & Shri G. Manjunatha

Section 133ASection 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI C.N.PRASAD, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA No.6520 & 6521/Mum/2018 (Assessment Years: 2009-10 & 2011-12) Mr.Chirag J Mehta Vs. ACIT,Circle-19(2) (Proprietor of Navpad Chemicals) Piramal Chambers 103A, Nadia Apartment, Lalbaug, Parel 10th Road Mumbai-400 012 T.P.S. III, Santacruz (East) Mumbai-400 055 PAN/GIR No.AGKPM6888Q Appellant) .. Respondent) Assessee by Shri. Ishwer Prakash Rathi & Ms. Pramita Ishwer Rathi, AR’s Revenue by Shri. Kumar Padmapani Bora, DR Date of Hearing 13/12/2019 Date of Pronouncement 14/…

M/S. Shashi Wines, Nani Daman vs. The Income Tax Officer, Vapi Ward-4, Daman

In the result, the appeal of the assessee is allowed

ITA 882/AHD/2017[2008-09]Status: DisposedITAT Surat12 Feb 2020AY 2008-09

Bench: The Ld. Cit(A) & In The Absence Of Assessee The Appeal Was Dismissed & Ultimately Itat Ahmedabad Bench Had Restored The Matter Back To The File Of Ld. Cit(A) For Deciding Afresh. & Ld.Cit(A) After Considering The Case Of Both Parties, Dismissed The Appeal Filed By The Assessee. Therefore, The Present Litigation Has Arisen Out Of Second Round Of Litigation.

For Appellant: Shri Rajesh Upadhyay , A.RFor Respondent: Shri Anupma Singla, Sr. D.R
Section 133ASection 69

…uring search or survey cannot be made unless such additions are supported by corroborative evidences. Reliance is placed on... (a) . CBDT Circular No.286/2/2003 dated-10-3-2003. (b) . Apex court decision in the case of CIT vs. KHADER KHAN SON (SC) reported in 254 CTR 228, in which it has been held as under: "Addition on the basis of statement recorded during survey u/s 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." Copy of head note of judgment is enclosed. (c) . Juris…

Rajda Polymers, Kolkata vs. A.C.I.T., Circle-36, Kolkata

In the result, this assessee’s appeal is allowed in above terms

ITA 2414/KOL/2019[2015-16]Status: DisposedITAT Kolkata31 Jan 2020AY 2015-16

Bench: Shri Satbeer Singh Godara

Section 133ASection 143(1)Section 143(3)Section 147Section 16Section 35Section 35(1)(ii)

…rial collected and statement recorded during the survey U/S 133A of the Act are not conclusive piece of evidences by itself. This decision of Hon'ble Madras High Court was affirmed by the Hon'ble Apex Court in the case of CIT vs S Khader Khan Sons reported in 352 ITR 480 (SC) , wherein their Lordships of Supreme Court held as under:- "Heard Counsel on both the sides. Leave granted. The civil appeal filed by the department pertains to Assessment Year 2001-02. In view of the concurrent findings of fact, this civil appeal is dismissed. " We find that the sole basis of ld AO making this disallowance of deduction…

M/S. Shalimar Pellet Feeds Ltd., Kolkata vs. ACIT, Central Circle - 2(1), Kolkata

Appeal is partly allowed in above terms

ITA 2293/KOL/2018[2012-13]Status: DisposedITAT Kolkata29 Jan 2020AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 M/S Shalimar Pellet Feeds V/S. Acit, Central Circle- Ltd., 17B &C Everest 2(1), Aayakar Bhawan House, 46/C Chowringhee Poorva,110, Shanti Road,Kolkata-700 071 Pally,Kolkta-107 [Pan No.Aadcs 8617 H] .. अपीलाथ" /Appellant ""यथ"/Respondent Mrs. Shika Agrawal, Aca अपीलाथ" क" ओर से/By Appellant Shri Dhrubajyoti Ray, Jcit-Dr ""यथ" क" ओर से/By Respondent 16-01-2020 सुनवाई क" तार"ख/Date Of Hearing 29-01-2020 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2012-13 Arises Against The Commissioner Of Income Tax (Appeals)-20, Kolkata’S Order Dated 02.10.2018, Involving Proceedings U/S 153A R.W.S. 143(3) Of The Income Tax Act, 1961; ‘The Act’. Heard Both The Parties. Case File Perused.

Section 147Section 153ASection 3Section 35Section 35(1)(ii)

…erbicure) was given back to the assessee after deducting the commission. We note that the statement recorded on oath during survey cannot be the sole basis for making the disallowance as decided by the Hon'ble Supreme Court in CIT Vs. S. Kader Khan Son (2013) 352 ITR 480 (SC). In any case, if the AO was of the opinion that the statement of Shri Swapan Ranjan Dasgupta, the founder Director of M/s. Herbicure has adversely affected the veracity of the donation made by the assessee then he was duty bound to summon Shri Swapan Ranjan Dasgupta and allowed the assessee to have cross examined him, failing which the state…

Shree Rama Multi-Tech Ltd., Ahmedabad vs. The ACIT(OSD), Circle-8, Ahmedabad

In the result the appeal of the assessee is allowed

ITA 217/AHD/2014[2006-07]Status: DisposedITAT Ahmedabad20 Jan 2020AY 2006-07

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri S. N. Soparkar, Sr. Advocte, with Shri Parin ShahFor Respondent: Shri L. P. Jain, Sr. DR & Ms. A Khan, CIT DR
Section 143(3)Section 35D

…cdonald and did not consider evidences such as photograph of the plant and machinery submitted before the ld. A.O. in pursuant to the ITAT direction. 10. We draw support from the case of Hon’ble Supreme Court in the matter of CIT vs. S. Khader Khan Son (2013) 352 ITR 480 (SC) wherein Hon’ble Supreme Court has held that only on the basis of statement recorded during the survey proceeding u/s. 133A cannot be basis of addition. There has to be corroborative evidence in support of the contention of the ld. A.O.. In our considered opinion, assessee has complied with all the direction given by the ITAT and submitted al…

The ACIT, (OSD) Circle-8, Ahmedabad vs. M/S. Shree Rama Multi-Tech Ltd., Ahmedabad

In the result the appeal of the assessee is allowed

ITA 1890/AHD/2009[2003-04]Status: DisposedITAT Ahmedabad20 Jan 2020AY 2003-04

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri S. N. Soparkar, Sr. Advocte, with Shri Parin ShahFor Respondent: Shri L. P. Jain, Sr. DR & Ms. A Khan, CIT DR
Section 143(3)Section 35D

…cdonald and did not consider evidences such as photograph of the plant and machinery submitted before the ld. A.O. in pursuant to the ITAT direction. 10. We draw support from the case of Hon’ble Supreme Court in the matter of CIT vs. S. Khader Khan Son (2013) 352 ITR 480 (SC) wherein Hon’ble Supreme Court has held that only on the basis of statement recorded during the survey proceeding u/s. 133A cannot be basis of addition. There has to be corroborative evidence in support of the contention of the ld. A.O.. In our considered opinion, assessee has complied with all the direction given by the ITAT and submitted al…

Shree Rama Multi-Tech Ltd., Ahmedabad vs. The Dy.CIT(OSD)Circle-8, Ahmedabad

In the result the appeal of the assessee is allowed

ITA 1511/AHD/2009[2004-05]Status: DisposedITAT Ahmedabad20 Jan 2020AY 2004-05

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri S. N. Soparkar, Sr. Advocte, with Shri Parin ShahFor Respondent: Shri L. P. Jain, Sr. DR & Ms. A Khan, CIT DR
Section 143(3)Section 35D

…cdonald and did not consider evidences such as photograph of the plant and machinery submitted before the ld. A.O. in pursuant to the ITAT direction. 10. We draw support from the case of Hon’ble Supreme Court in the matter of CIT vs. S. Khader Khan Son (2013) 352 ITR 480 (SC) wherein Hon’ble Supreme Court has held that only on the basis of statement recorded during the survey proceeding u/s. 133A cannot be basis of addition. There has to be corroborative evidence in support of the contention of the ld. A.O.. In our considered opinion, assessee has complied with all the direction given by the ITAT and submitted al…

Shree Rama Multi-Tech Ltd., Ahmedabad vs. The Income Tax Officer, Ward-8(4), Ahmedabad

In the result the appeal of the assessee is allowed

ITA 1510/AHD/2009[2003-04]Status: DisposedITAT Ahmedabad20 Jan 2020AY 2003-04

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri S. N. Soparkar, Sr. Advocte, with Shri Parin ShahFor Respondent: Shri L. P. Jain, Sr. DR & Ms. A Khan, CIT DR
Section 143(3)Section 35D

…cdonald and did not consider evidences such as photograph of the plant and machinery submitted before the ld. A.O. in pursuant to the ITAT direction. 10. We draw support from the case of Hon’ble Supreme Court in the matter of CIT vs. S. Khader Khan Son (2013) 352 ITR 480 (SC) wherein Hon’ble Supreme Court has held that only on the basis of statement recorded during the survey proceeding u/s. 133A cannot be basis of addition. There has to be corroborative evidence in support of the contention of the ld. A.O.. In our considered opinion, assessee has complied with all the direction given by the ITAT and submitted al…

Manju Devi Agarwal, Howrah vs. ITO, Ward - 46(1), Kolkata

In the result, all the appeals of assessee are allowed

ITA 1773/KOL/2019[2010-11]Status: DisposedITAT Kolkata17 Jan 2020AY 2010-11

Bench: Shri A. T. Varkey, Jm] I.T.A. No. 1771/Kol/2019 Assessment Year: 2010-11 Gopal Prasad Agarwal Vs Income-Tax Officer, Wd-46(1), Kolkata (Pan: Aczpa8061E) Appellant Respondent

Section 147

…n money cannot be considered as illegal; And the AO has made the allegations against the assessee on the strength of the statement recorded during survey which has no evidentiary value as held by the Hon’ble Supreme Court in CIT Vs. S. Kader Khan & Son (2013) 352 ITR 480 (SC). It is also noted that NMCE pursuant to the notice of the AO in the case of assessee had replied vide letter dated 02.11.2017 has accepted that Shri Gopal Prasad Agarwal, Smt. Manju Devi Agarwal and Smt. Payal Agarwal (appellants before us) are registered as clients being members of the Exchange had made transactions in the commodity future…

Payal Agarwal, Howrah vs. ITO, Ward - 46(1), Kolkata

In the result, all the appeals of assessee are allowed

ITA 1772/KOL/2019[2010-11]Status: DisposedITAT Kolkata17 Jan 2020AY 2010-11

Bench: Shri A. T. Varkey, Jm] I.T.A. No. 1771/Kol/2019 Assessment Year: 2010-11 Gopal Prasad Agarwal Vs Income-Tax Officer, Wd-46(1), Kolkata (Pan: Aczpa8061E) Appellant Respondent

Section 147

…n money cannot be considered as illegal; And the AO has made the allegations against the assessee on the strength of the statement recorded during survey which has no evidentiary value as held by the Hon’ble Supreme Court in CIT Vs. S. Kader Khan & Son (2013) 352 ITR 480 (SC). It is also noted that NMCE pursuant to the notice of the AO in the case of assessee had replied vide letter dated 02.11.2017 has accepted that Shri Gopal Prasad Agarwal, Smt. Manju Devi Agarwal and Smt. Payal Agarwal (appellants before us) are registered as clients being members of the Exchange had made transactions in the commodity future…

Gopal Prasad Agarwal, Howrah vs. ITO, Ward - 46(1), Kolkata

In the result, all the appeals of assessee are allowed

ITA 1771/KOL/2019[2010-11]Status: DisposedITAT Kolkata17 Jan 2020AY 2010-11

Bench: Shri A. T. Varkey, Jm] I.T.A. No. 1771/Kol/2019 Assessment Year: 2010-11 Gopal Prasad Agarwal Vs Income-Tax Officer, Wd-46(1), Kolkata (Pan: Aczpa8061E) Appellant Respondent

Section 147

…n money cannot be considered as illegal; And the AO has made the allegations against the assessee on the strength of the statement recorded during survey which has no evidentiary value as held by the Hon’ble Supreme Court in CIT Vs. S. Kader Khan & Son (2013) 352 ITR 480 (SC). It is also noted that NMCE pursuant to the notice of the AO in the case of assessee had replied vide letter dated 02.11.2017 has accepted that Shri Gopal Prasad Agarwal, Smt. Manju Devi Agarwal and Smt. Payal Agarwal (appellants before us) are registered as clients being members of the Exchange had made transactions in the commodity future…

Deputy Commissioner of Income Tax Central Circle-6(3), Mumbai vs. M/S.Chetan R. Shah (HUF), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 5781/MUM/2017[2013-14]Status: DisposedITAT Mumbai10 Jan 2020AY 2013-14

Bench: Shri C.N.Prasad & Shri G. Manjunathadcit,Cc-6(3) Vs. M/S Chetan R.Shah (Huf) Room No.1926, 19Th Floor 702, Marathon Max, Air India Building Kailash Bunglow Nariman Point Lala Devidayal Road Mumbai-400 021 Mulund(West) Mumbai-400 080 Pan/Gir No.Aaahc9579E Appellant) .. (Respondent)

Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI C.N.PRASAD, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER DCIT,CC-6(3) Vs. M/s Chetan R.Shah (HUF) Room No.1926, 19th Floor 702, Marathon Max, Air India Building Kailash Bunglow Nariman Point Lala DeviDayal Road Mumbai-400 021 Mulund(West) Mumbai-400 080 PAN/GIR No.AAAHC9579E Appellant) .. (Respondent) Revenue by Shri Kumar Padmapani Bora, DR Assessee by Shri. J.P.Bairagra, AR Date of Hearing 28/11/2019 Date of Pronouncement 10/01/2020 आदेश आदेश / O R D E R आदेश आदेश PER G.MANJUNATHA (A.M): This appeal filed by the revenue is dire…