CIT v. S. Khader Khan Son

Avinash Kumar Setia, New Delhi vs. DCIT, New Delhi

In the result, the Appeal filed by the Assessee stands allowed

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

…ITA NO.1787/Del/2013 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 1787/DEL/2014 A.Y. 2009-10 AVINASH KUMAR SETIA DCIT, CENTRAL CIRCLE-17, NEW DELHI B-33, SHIVALIK, VS. MALVIYA NAGAR, NEW DELHI – 110 017 (PAN: ABBPS9057K) (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) Assessee by : Sh. UN Marwah, FCA Department by : Sh. Shravan Gotru, Sr. DR Date of Hearing : Date of Hearing : 12 Date of Hearing : Date of Hearing : 12 12-04-201 12 201 2016 201…

Indian Education Society, Hisar vs. CIT, Hisar

The appeal is allowed

Bench: Shri I.C. Sudhir & Shri O.P. Kant Assessment Year: -- Indian Education Society, Vs. Cit 705- Yadav Colony, Aayakar Bhawan, Hisar (Hr.) Hisar (Hr.) (Pan: Aaati3921J) (Appellant) (Respondent) Assessee By: S/Shri Dinesh Gupta, Ca & Raja Kumar, Adv. Department By: Shri A.K. Saroha, Cit(Dr) Date Of Hearing : 28 .01.2016 Date Of Pronouncement: 26 :04.2016 Order Per I.C. Sudhir:The Appellant – Indian Education Society (The Society For Short) Has Preferred This Appeal Against The Cancellation Of Registration Under Section 12Aa Of The Income-Tax Act, 1961 By The Learned Cit On The Following Four Grounds: 1. On The Facts & In The Circumstances Of The Case & In Law, The Cit Erred In Holding That The Assessee Society Did Not Exist For Educational Purposes, Without Assigning Any Cogent Reasoning For This Conclusion; 2. On The Facts & In The Circumstances Of The Case & In Law, The Cit Erred In Ordering Cancellation Of The Assessee’S Registration Under Section 12-Aa Of The Income-Tax Act;

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “C” NEW DELHI) BEFORE SHRI I.C. SUDHIR AND SHRI O.P. KANT Assessment Year: -- Indian Education Society, vs. CIT 705- Yadav Colony, Aayakar Bhawan, Hisar (Hr.) Hisar (Hr.) (PAN: AAATI3921J) (Appellant) (Respondent) Assessee by: S/Shri Dinesh Gupta, CA & Raja Kumar, Adv. Department by: Shri A.K. Saroha, CIT(DR) Date of hearing : 28 .01.2016 Date of pronouncement: 26 :04.2016 ORDER PER I.C. SUDHIR: JUDICIAL MEMBER The appellant – Indian Education Society (the Society for short) has preferred this appeal against the cancellation of registration under section 12AA of t…

Sh. Deen Dayal Goel, New Delhi vs. ITO, New Delhi

Bench: Shri A. T. Varkey & Shri Prashant Maharishi

…nding leads us to the next step of evidentiary value of statement recorded during the course of survey. The revenue has relied on the statement of Shri Deen Dayal Goel which is taken on oath. The Hon’ble Supreme Court in case of CIT vs. S. Kadir Khan Son – 352 ITR 480 (SC) has held that section 133A does not empower any Income-tax authority to examine any person on oath, hence any such statement does not have any evidentiary value and any admission made during such statement cannot, by itself, be made the basis for addition. In the case before us, the statement of Shri Deen Dayal Goel, assessee was recorded…

Sh. Deen Dayal Goel, New Delhi vs. ITO, New Delhi

Bench: Shri A. T. Varkey & Shri Prashant Maharishi

…nding leads us to the next step of evidentiary value of statement recorded during the course of survey. The revenue has relied on the statement of Shri Deen Dayal Goel which is taken on oath. The Hon’ble Supreme Court in case of CIT vs. S. Kadir Khan Son – 352 ITR 480 (SC) has held that section 133A does not empower any Income-tax authority to examine any person on oath, hence any such statement does not have any evidentiary value and any admission made during such statement cannot, by itself, be made the basis for addition. In the case before us, the statement of Shri Deen Dayal Goel, assessee was recorded…

Deen Dayal Goel, New Delhi vs. ITO, New Delhi

Bench: Shri A. T. Varkey & Shri Prashant Maharishi

…nding leads us to the next step of evidentiary value of statement recorded during the course of survey. The revenue has relied on the statement of Shri Deen Dayal Goel which is taken on oath. The Hon’ble Supreme Court in case of CIT vs. S. Kadir Khan Son – 352 ITR 480 (SC) has held that section 133A does not empower any Income-tax authority to examine any person on oath, hence any such statement does not have any evidentiary value and any admission made during such statement cannot, by itself, be made the basis for addition. In the case before us, the statement of Shri Deen Dayal Goel, assessee was recorded…

ITO, New Delhi vs. Shri Deen Dayal Goel, New Delhi

Bench: Shri A. T. Varkey & Shri Prashant Maharishi

…nding leads us to the next step of evidentiary value of statement recorded during the course of survey. The revenue has relied on the statement of Shri Deen Dayal Goel which is taken on oath. The Hon’ble Supreme Court in case of CIT vs. S. Kadir Khan Son – 352 ITR 480 (SC) has held that section 133A does not empower any Income-tax authority to examine any person on oath, hence any such statement does not have any evidentiary value and any admission made during such statement cannot, by itself, be made the basis for addition. In the case before us, the statement of Shri Deen Dayal Goel, assessee was recorded…

Sahil Study Circle Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee stands allowed

Bench: Shri G.D. Agrawal & Shri A.T. Varkey

…he assessee, mere reliance has been placed on the statement of Sh. Satish Kr Suri, MD, without any evidence to substantiate the statement with. ii) Reliance is placed on the decision by the Hon'ble Supreme Court in the case of CIT v. S. Khader Khan Son [2012] 254 CTR 228 whereby it was held; "Section 133A of the Income Act, 1961 - Survey - Whether Section 133A does not empower any ITO to examine any person on oath; so statement 13 ITA No.1434/Del./2013 recorded under section 133A has no evidentiary value and any admission made during such statement cannot be made basis of addition - Held, yes" iii) As per CIT v…

Smt. Kamini Jain, New Delhi vs. ACIT, New Delhi

In the result the penalty in question as confirmed by the Ld

Bench: Shri J. Sudhakar Reddy & Shri Kuldip Singhay: 2007-08 Smt. Kamini Jain Vs. Acit, Circle 20(1) A 92, Gujrawalan Town New Delhi Part I New Delhi 110 009 Pan: Adkpj 7858 A (Appellant) (Respondent) Appellant By : Sh. Somil Aggarwal, Adv. & Ms. Poonam Ahuja, Adv. Respondent By : Sh.Rishpal Bedi, Sr.D.R.

…Mathews and Sons Vs. CIT, (2003) 263 ITR 101 (Ker.) had clearly held that no addition can be made based on the mere statement. The decision of the Hon'ble Madras High Court was approved by Hon’ble Supreme Court in the case of CIT Vs. Khader Khand Son, (2013) 352 ITR 480 (SC) after granting the leave. That apart, the CBDT which is the apex body in administering the provisions of Income Tax Act had issued Circle dt. 10th March, 2003 to its officers that no addition can be made on mere statement of assessee without bringing any independent incriminating material on record. Therefore, in the light of the above decis…

Vinod Kumar Khatri vs. DCIT

…ITA 132/2008 Page 1 of 19 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 132/2008 Reserved on: October 29, 2015 Date of decision: November 23, 2015 VINOD KUMAR KHATRI ..... Appellant Through: Mr. K.R. Manjani with Mr. B.K. Manjani, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX ..... Respondent Through: Mr. Dileep Shivpuri, Senior standing counsel with Mr. Sanjay Kumar, Junior Standing counsel. CORAM: JUSTICE S. MURALIDHAR JUSTICE VIBHU BAKHRU J U D G M E N T…

Vinod Kumar Khatri vs. Deputy Commissioner of Income Tax

…ITA 132/2008 Page 1 of 19 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 132/2008 Reserved on: October 29, 2015 Date of decision: November 23, 2015 VINOD KUMAR KHATRI ..... Appellant Through: Mr. K.R. Manjani with Mr. B.K. Manjani, Advocates. versus DEPUTY COMMISSIONER OF INCOME TAX ..... Respondent Through: Mr. Dileep Shivpuri, Senior standing counsel with Mr. Sanjay Kumar, Junior Standing counsel. CORAM: JUSTICE S. MURALIDHAR JUSTICE VIBHU BAKHRU J U D G M E N T…

Sumanglam Sewa Awam Educational Samiti, Ghaziabad vs. Addl. CIT, Ghaziabad

In the result, the appeals of the assessee are allowed

Bench: Shri J.Sudhakar Reddy & Shri Sudhanshu Srivastava

…hat the reopening is bad in law as the reasons recorded were based on a statement, recorded during the course of survey u/s 133A which is no evidence at all. For this proposition, he relied on the following case laws:- 1. CIT vs. S. Khader Khan Son (2008) 352 ITR 480 (SC) 2. Commissioner of Income-tax v. S. Khader Khan Son [2008] 300 ITR 157 (Mad) vs. ACIT 5.1 He further submitted that the information is not backed by any evidence. 5.2 He raised number of other contentions which we would be dealing, if necessary, in our findings. Shri Salil Aggarwal also made statements on merit and raised contentions wi…

Sumanglam Sewa Awam Educational Samiti, Ghaziabad vs. Addl. CIT, Ghaziabad

In the result, the appeals of the assessee are allowed

Bench: Shri J.Sudhakar Reddy & Shri Sudhanshu Srivastava

…hat the reopening is bad in law as the reasons recorded were based on a statement, recorded during the course of survey u/s 133A which is no evidence at all. For this proposition, he relied on the following case laws:- 1. CIT vs. S. Khader Khan Son (2008) 352 ITR 480 (SC) 2. Commissioner of Income-tax v. S. Khader Khan Son [2008] 300 ITR 157 (Mad) vs. ACIT 5.1 He further submitted that the information is not backed by any evidence. 5.2 He raised number of other contentions which we would be dealing, if necessary, in our findings. Shri Salil Aggarwal also made statements on merit and raised contentions wi…