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 366,005 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

Deputy Commissioner of Income Tax, Jalandhar vs. Ankur Marwaha, Jalandhar

In the result, all the appeals filed by the revenue are dismissed

ITA 337/ASR/2024[2013-14]Status: DisposedITAT Amritsar30 Oct 2025AY 2013-14

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…available with the Assessing Officer as the material collected and the statement obtained u/s 131 would not automatically bind upon the assessee.This issue had been considered in the case of CIT, Salem v. M/s.S.Khader Khan Son (2012) 254 CTR (SC) 228 : (2013) 352 ITR 480 (SC) : (2012) 210 TAXMAN 248 (SC) wherein the Bench stated that the word “may” used in Section 133A(3)(iii) of the Act, viz., “record the statement of any person which may be useful for, or relevant to, any proceeding under this Act, made it clear that the materials collected and the statement recorded during the survey under Section 133A were no…

Deputy Commissioner of Income Tax, Jalandhar vs. Ankur Marwaha, Jalandhar

In the result, all the appeals filed by the revenue are dismissed

ITA 266/ASR/2024[2012-13]Status: DisposedITAT Amritsar30 Oct 2025AY 2012-13

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…available with the Assessing Officer as the material collected and the statement obtained u/s 131 would not automatically bind upon the assessee.This issue had been considered in the case of CIT, Salem v. M/s.S.Khader Khan Son (2012) 254 CTR (SC) 228 : (2013) 352 ITR 480 (SC) : (2012) 210 TAXMAN 248 (SC) wherein the Bench stated that the word “may” used in Section 133A(3)(iii) of the Act, viz., “record the statement of any person which may be useful for, or relevant to, any proceeding under this Act, made it clear that the materials collected and the statement recorded during the survey under Section 133A were no…

Deputy Commissioner of Income Tax, Jalandhar vs. Ankur Marwaha, Jalandhar

In the result, all the appeals filed by the revenue are dismissed

ITA 265/ASR/2024[2011-12]Status: DisposedITAT Amritsar30 Oct 2025AY 2011-12

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…available with the Assessing Officer as the material collected and the statement obtained u/s 131 would not automatically bind upon the assessee.This issue had been considered in the case of CIT, Salem v. M/s.S.Khader Khan Son (2012) 254 CTR (SC) 228 : (2013) 352 ITR 480 (SC) : (2012) 210 TAXMAN 248 (SC) wherein the Bench stated that the word “may” used in Section 133A(3)(iii) of the Act, viz., “record the statement of any person which may be useful for, or relevant to, any proceeding under this Act, made it clear that the materials collected and the statement recorded during the survey under Section 133A were no…

Deputy Commissioner of Income Tax, Jalandhar vs. Rajni Marwaha, Jalandhar

In the result, all the appeals filed by the revenue are dismissed

ITA 251/ASR/2024[2019-20]Status: DisposedITAT Amritsar30 Oct 2025AY 2019-20

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…available with the Assessing Officer as the material collected and the statement obtained u/s 131 would not automatically bind upon the assessee.This issue had been considered in the case of CIT, Salem v. M/s.S.Khader Khan Son (2012) 254 CTR (SC) 228 : (2013) 352 ITR 480 (SC) : (2012) 210 TAXMAN 248 (SC) wherein the Bench stated that the word “may” used in Section 133A(3)(iii) of the Act, viz., “record the statement of any person which may be useful for, or relevant to, any proceeding under this Act, made it clear that the materials collected and the statement recorded during the survey under Section 133A were no…

Deputy Commissioner of Income Tax, Jalandhar vs. Rajni Marwaha, Jalandhar

In the result, all the appeals filed by the revenue are dismissed

ITA 250/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Oct 2025AY 2018-19

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…available with the Assessing Officer as the material collected and the statement obtained u/s 131 would not automatically bind upon the assessee.This issue had been considered in the case of CIT, Salem v. M/s.S.Khader Khan Son (2012) 254 CTR (SC) 228 : (2013) 352 ITR 480 (SC) : (2012) 210 TAXMAN 248 (SC) wherein the Bench stated that the word “may” used in Section 133A(3)(iii) of the Act, viz., “record the statement of any person which may be useful for, or relevant to, any proceeding under this Act, made it clear that the materials collected and the statement recorded during the survey under Section 133A were no…

Deputy Commissioner of Income Tax, Jalandhar vs. Rajni Marwaha, Jalandhar

In the result, all the appeals filed by the revenue are dismissed

ITA 249/ASR/2024[2017-18]Status: DisposedITAT Amritsar30 Oct 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…available with the Assessing Officer as the material collected and the statement obtained u/s 131 would not automatically bind upon the assessee.This issue had been considered in the case of CIT, Salem v. M/s.S.Khader Khan Son (2012) 254 CTR (SC) 228 : (2013) 352 ITR 480 (SC) : (2012) 210 TAXMAN 248 (SC) wherein the Bench stated that the word “may” used in Section 133A(3)(iii) of the Act, viz., “record the statement of any person which may be useful for, or relevant to, any proceeding under this Act, made it clear that the materials collected and the statement recorded during the survey under Section 133A were no…

Dy. Commissioner of Income Tax, Jalandhar vs. Rajni Marwaha, Jalandhar

In the result, all the appeals filed by the revenue are dismissed

ITA 196/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. K. Mehboob Ali Khan, CIT-DR
Section 153ASection 250Section 69A

…available with the Assessing Officer as the material collected and the statement obtained u/s 131 would not automatically bind upon the assessee.This issue had been considered in the case of CIT, Salem v. M/s.S.Khader Khan Son (2012) 254 CTR (SC) 228 : (2013) 352 ITR 480 (SC) : (2012) 210 TAXMAN 248 (SC) wherein the Bench stated that the word “may” used in Section 133A(3)(iii) of the Act, viz., “record the statement of any person which may be useful for, or relevant to, any proceeding under this Act, made it clear that the materials collected and the statement recorded during the survey under Section 133A were no…

Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata vs. Vivek Gupta, Kolkata

The appeal of the revenue is dismissed

ITA 1557/KOL/2025[2013-14]Status: DisposedITAT Kolkata28 Oct 2025AY 2013-14

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

Section 131Section 133ASection 143(3)Section 195Section 250Section 40Section 68

…019 by Vivek Gupta. The Ld. CIT(A) further noted that the retracted statement cannot be relied to make the addition. The Ld. CIT(A) relied on the decision of Kalasben Mangarlal Chokshi Vs. CIT reported in 220 CTR 138 (Guj) and CIT Vs. Kedar Khan & Sons (2013) 352 ITR 480(SC). The Ld. CIT(A) also relied on the decision of CIT Vs. Ms. Mayawati 338 ITR 563 (Del) to support her finding that the financial strength cannot be determined on the basis of parameters such as low income, lack of fixed assets in the balance sheet, turnover and rent payments. the Ld. CIT(A) thereafter in para 6.2.7 extracted the table mentioni…

Deputy Commssioner of Income Tax, Central Circle, 4(3), Kolkata vs. Privi Exports Private Limited, Kolkata

Accordingly the ground No. 2 is dismissed by upholding the order of Ld

ITA 1456/KOL/2025[2017-18]Status: DisposedITAT Kolkata28 Oct 2025AY 2017-18

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 131Section 133ASection 250Section 68

….2019 respectively. The Ld. CIT(A) further noted that the retracted statement cannot be relied to make the addition . The Ld. CIT(A) relied on the decision of Kalasben Mangarlal Chokshi Vs. CIT reported in 220 CTR 138 (Guj) and CIT Vs. Kedar Khan & Sons(2013) 352 ITR 480(SC). The Ld. CIT(A) also relied on the decision of CIT Vs. Ms. Mayawati 338 ITR 563 (Del) to support her finding that the financial strength cannot be determined on the basis of parameters such as low income, lack of fixed assets in the balance sheet , turnover and rent payments. the Ld. CIT(A) thereafter in para 6.2.5 extracted the table mention…

Aapna Marble, G T Road Bhucho Kalan vs. Dy Commissioner of Income Tax, Circle II Bathinda

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

ITA 639/ASR/2024[2016-17]Status: DisposedITAT Amritsar27 Oct 2025AY 2016-17

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashwani Kalia, C.A
Section 133ASection 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. No. 639/Asr/2024 Assessment Year: 2016-17 M/s Aapna Marble Vs. Deputy Commissioner of Income G.T. Road, Bhuchu Kalan, Tax, Circle-II, Bathinda Bathinda 151101, Punjab [PAN: AASFA 8773A] (Appellant) (Respondent) Appellant by : Sh. Ashwani Kalia, C.A. : Respondent by Sh. Charan Dass, Sr. D.R. Date of Hearing : 11.09.2025 Date of Pronouncement : 27.10.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee against…

P.S.R. Tiles Park, Karaikkal vs. ACIT, Circle-2(1), Trichy

In the result, appeal filed by the assessee is allowed

ITA 947/CHNY/2025[2017-18]Status: DisposedITAT Chennai22 Oct 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri. S. R. Raghunathaआयकर अपील सं./Ita No.: 947/Chny/2025 िनधा&रण वष& / Assessment Year: 2017-18 P.S.R. Tiles Park, Acit, 2, Three Well Plaza Street, Vs. Circle -2(1), Karaikkal – 609 602. Trichy. Tamil Nadu. [Pan: Aakfp-1855-E] (अपीलाथ(/Appellant) ()*थ(/Respondent) अपीलाथ( की ओर से/Appellant By : Shri. N. Arjun Raj, Advocate )*थ( की ओर से/Respondent By : Ms. Anitha, Addl. C.I.T.

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Ms. Anitha, Addl. C.I.T

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम% BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI. S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 947/Chny/2025 िनधा&रण वष& / Assessment Year: 2017-18 P.S.R. Tiles Park, ACIT, 2, Three Well Plaza Street, vs. Circle -2(1), Karaikkal – 609 602. Trichy. Tamil Nadu. [PAN: AAKFP-1855-E] (अपीलाथ(/Appellant) ()*थ(/Respondent) अपीलाथ( की ओर से/Appellant by : Shri. N. Arjun Raj, Advocate )*थ( की ओर से/Respondent by : Ms. Anitha, Addl. C.I.T.…

M/S Sapphire Fintech Private Limited, Mumbai vs. DCIT-3(3)(1), Mumbai

In the result, the appeal by the assessee for the

ITA 593/MUM/2023[2010-11]Status: DisposedITAT Mumbai17 Oct 2025AY 2010-11

Bench: Shri Sandeep Singh Karhailshri Prabhash Shankar

For Appellant: Shri Mahavir JainFor Respondent: Shri Swapnil Choudhary, Sr. AR
Section 133ASection 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.592/MUM/2023 (Assessment Year : 2007-08) ITA No.593/MUM/2023 (Assessment Year : 2010-11) M/s. Sapphire Fintech Pvt. Ltd. 6th Floor, 1 Plot 165, 161/169 Hirachand Fulchand Trust Building, Perin Nariman Street, Fort, Mumbai - 400001 Appellant PAN: AAHCS0312H v/s Respondent DCIT, Circle-3(3)(1), Room No.609, Aaykar Bhavan, M.K. Road, Mumbai - 400020 Assessee by : Shri Mahavir Jain Shri Shobhit Mishra Revenue by : Shri Swapnil Choudhary, Sr. AR Date of Hearing – 07/…

M/S Sapphire Fintech Private Limited, Mumbai vs. DCIT -3(3)(1), Mumbai

In the result, the appeal by the assessee for the

ITA 592/MUM/2023[2007-2008]Status: DisposedITAT Mumbai17 Oct 2025AY 2007-2008

Bench: Shri Sandeep Singh Karhailshri Prabhash Shankar

For Appellant: Shri Mahavir JainFor Respondent: Shri Swapnil Choudhary, Sr. AR
Section 133ASection 147Section 148Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.592/MUM/2023 (Assessment Year : 2007-08) ITA No.593/MUM/2023 (Assessment Year : 2010-11) M/s. Sapphire Fintech Pvt. Ltd. 6th Floor, 1 Plot 165, 161/169 Hirachand Fulchand Trust Building, Perin Nariman Street, Fort, Mumbai - 400001 Appellant PAN: AAHCS0312H v/s Respondent DCIT, Circle-3(3)(1), Room No.609, Aaykar Bhavan, M.K. Road, Mumbai - 400020 Assessee by : Shri Mahavir Jain Shri Shobhit Mishra Revenue by : Shri Swapnil Choudhary, Sr. AR Date of Hearing – 07/…

DCIT, Central Circle-1(3), Mumbai vs. Amardeep Constructions, Mumbai

In the result, appeal of the revenue bearing ITA No

ITA 3202/MUM/2025[2019-20]Status: DisposedITAT Mumbai13 Oct 2025AY 2019-20

Bench: Shri. Vikram Singh Yadav & Shri. Anikesh Banerjeedcit, Central Circle -1(3), Mumbai Amardeep Constructions Room No. 903, 9Th Floor, Pratishtha 7/08, Patidar Complex, Vs. Bhavan, M.K. Road, Mumbai Kannamwar Nagar No. 2, Near 400020 Vikas High School Vikhroli East, Mumbai 400083 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaufa3513A (Appellant) (Respondent) निर्ााररतीकीओरसे/ Assessee By: Shri. J.P. Bairagra& Ms. Rupa Nanda /Revenue By: Shri. Surendra Mohan (Sr. Dr)

For Appellant: Shri. J.P. Bairagra& Ms. Rupa NandaFor Respondent: Shri. Surendra Mohan (SR. DR)
Section 131Section 133ASection 143(3)Section 250Section 43C

…d under section 133A has no evidentiary value andany admission made during such statement cannot be made basis of addition. (b) The same decision Hon’ble Madras High Court affirmed by theHon’ble Supreme Court of India in the case of CIT vs S. Khader Khan Son 352 ITR 480 wherein it has held that 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. 12. Ld. AR argued a relied on the impugned appellate order the relevant paragraphs are reproduces as…

Asst. Commissioner of Income Tax - 7(1)(1), Mumbai, Maharashtra vs. Master Chain Pvt. Ltd., Mumbai, Maharashtra

In the result, the appeal filed by the revenue stands dismissed

ITA 5397/MUM/2024[2022-23]Status: DisposedITAT Mumbai13 Oct 2025AY 2022-23

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjee

For Appellant: Shri Salil Kapoor a/w Ms. SoumyaFor Respondent: Ms. Kavitha Kaushik (SR DR)
Section 139(1)Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.5397/Mum/2024 (Assessment Year: 2022-23) Assistant Commissioner of vs Master Chain Pvt Ltd Income-tax-7(1)(1), Mumbai Ground Floor, 96/98 Sonawala 1st Room No.126, Floor, Building, Dhanji Street, Zaveri Aayakar Bhavan, M.K. Road, Bazar, Mumbai-400 003 Churchgate, Mumbai-400 020 PAN: AACCM3570C APPELLANT RESPONDENT Assessee by : Shri Salil Kapoor a/w Ms. Soumya Singh Respondent by : Ms. Kavitha Kaushik (SR DR) Date of hearing : 09/10/2025 Date…

Devang Bhupendra Shah, Mumbai vs. Income Tax Officer 32(1)(4), Mumbai

In the result, the appeal of the assessee is allowed

ITA 4218/MUM/2023[2014-15]Status: DisposedITAT Mumbai13 Oct 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Prabhash Shankardevang Bhupendra Shah, V/S. Income Tax Officer, Ward – B/9, Neminath Apt., बनाम 32(1)(4), Kautilya Bhavan, Shimpoli Road, Borivali Bandra Kurla Complex, West, Mumbai – 400 092, Bandra (East), Mumbai– Maharashtra 400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadps1211L Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Rahul Kapadia,ARFor Respondent: Shri Annavaran Kasuri, (Sr. AR)
Section 10(38)Section 143(3)Section 68Section 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL“D” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Devang Bhupendra Shah, v/s. Income Tax Officer, Ward – B/9, Neminath Apt., बनाम 32(1)(4), Kautilya Bhavan, Shimpoli Road, Borivali Bandra Kurla Complex, West, Mumbai – 400 092, Bandra (East), Mumbai– Maharashtra 400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADPS1211L Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Rahul Kapadia,AR Respondent by : Shri Annavaran Kasuri, (Sr. AR) Date of Hearing 11.08.2025 Date of Pronouncement 13.10.2025 आदेश…

Saroj Gupta, Nalagarh, Himachal Pradesh vs. ACIT (Central Circle), Shimla, Himachal Pradesh

The appeal stands partly allowed

ITA 367/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh07 Oct 2025AY 2019-20

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.367/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2019-20) Smt. Saroj Gupta Acit (Central Circle) M/S Aakash Hospital & Diagnostic बनाम/ Vs. Railway Board Building Main Bazar, Nalagarh (Hp) -174101 The Mall, Shimla (Hp) 171003 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Ahvpg-9358-F (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Sudhir Sehgal (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Ranjit Kaur (Addl.Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 25-09-2025 घोषणाकीतारीख /Date Of Pronouncement : 07/10/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2019-20 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)-3, Gurgaon [Cit(A)] Dated 27-01-2025 In The Matter Of An Assessment Framed By Ld. Assessingofficer [Ao] U/S. 143(3) Of The Act On 26-09-2021. The Sole Grievance Of The Assessee Is Confirmation Of Twin Additions Of Rs.41.94 Lacs & Addition Of Rs.50 Lacs. Having Heard Rival Submissions & Upon Perusal Of Case Records, The Appeal Is Disposed-Off As Under.

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl.CIT) – Ld. Sr. DR
Section 133A(1)Section 139(1)Section 143(3)Section 37(1)

…al commission, there is no incriminating material but the same is merely on the basis of statements alone. As per settled legal position by case law of Hon’ble Madras High Court in S. KhaderKhan Son (300 ITR 157)as confirmed by Hon'ble Apex Court (reported as 352 ITR 480), such statements u/s 133A would not carry much evidentiary value. If the recorded statements are ignored then in such a case, except for incriminating material for only a small part of the year, there is no evidence of sales suppression or alleged unaccounted referral commission payments. The Ld. AR has tabulated that sale amount as per patient…

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

In the result, the appeal of Revenue in ITA

ITA 144/LKW/2022[2018-19]Status: DisposedITAT Lucknow26 Sept 2025AY 2018-19

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 143(3)Section 36(1)(va)Section 37Section 41Section 41(1)Section 68Section 69C

…nt recorded u / s 131 consequent to survey cannot be sole basis for addition and heavily relied upon the judgement in the case of CIT v . S. Khader Khan Son ( 2008 ) 300 ITR 157 ( Mad ) that has been upheld by apex court in CIT v . S. Khader Khan Son ( 2013 ) 352 ITR 480 ( SC ) . As regards, unsecured loan raised from M/s Cooper Commercial Pvt. Ltd., assessee has furnished confirmation, copy of ITR of A.Y.2016-17, Balance sheet for A.Y.2018-19 and copy of bank statement. It is not out of place to mention that during the course of assessment proceedings for A.Y. 2016-17, a commission u/s 131 of the Act was issued…

Mohd. Asfand Akhtar, Kanpur vs. Deputi Commissioner of Income Tax CC-2, Kanpur

In the result, the appeal of Revenue in ITA

ITA 139/LKW/2022[2018-19]Status: DisposedITAT Lucknow26 Sept 2025AY 2018-19

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 143(3)Section 36(1)(va)Section 37Section 41Section 41(1)Section 68Section 69C

…nt recorded u / s 131 consequent to survey cannot be sole basis for addition and heavily relied upon the judgement in the case of CIT v . S. Khader Khan Son ( 2008 ) 300 ITR 157 ( Mad ) that has been upheld by apex court in CIT v . S. Khader Khan Son ( 2013 ) 352 ITR 480 ( SC ) . As regards, unsecured loan raised from M/s Cooper Commercial Pvt. Ltd., assessee has furnished confirmation, copy of ITR of A.Y.2016-17, Balance sheet for A.Y.2018-19 and copy of bank statement. It is not out of place to mention that during the course of assessment proceedings for A.Y. 2016-17, a commission u/s 131 of the Act was issued…

DCIT CC 7(3), Mumbai vs. Smt. Sakhiben Patel, Mumbai

In the result, appeal of the Revenue stands dismissed

ITA 1596/MUM/2019[2013-14]Status: DisposedITAT Mumbai19 Sept 2025AY 2013-14

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar & Deputy Commissioner Of V/S. Smt. Sakhiben Patel, Income Tax, Central Circle बनाम 601, 6Th Floor, Petit Towers, –7(3), Room No. 655, 6Th August Kranti Marg, Kemps Floor, Aaykar Bhawan, M.K. Corner, Mumbai – 400 036, Road, Mumbai - 400 020, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aalpp1508R Appellant/अपीलाथी .. Respondent/प्रतिवादी प्रत्याक्षेपसं/C.O. No.71/Mum/2020 (Arising Out Of Ita No. 1595/Mum/2019) (A.Y. 2012-13) Smt. Sakhiben Patel, V/S. Deputy Commissioner Of 601, 6Th Floor, Petit Towers, बनाम Income Tax, Central Circle –7(3), Room No. 655, 6Th August Kranti Marg, Kemps Floor, Aaykar Bhawan, M.K. Corner, Mumbai – 400 036, Road, Mumbai - 400 020, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aalpp1508R Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Rushabh Mehta, ARFor Respondent: Shri Ritesh Misra, (CIT-DR)
Section 131(1)Section 132Section 143(3)Section 153ASection 68

…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. Thus, in our considered view not much reliance could be placed on above stated statements. 9.1 We also notice that the lending capacity of the lender SPL has been duly examined by the coordina…