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.

How many judgments cite CIT v. S. Khader Khan Son?

581 judgments on BharatTax cite CIT v. S. Khader Khan Son (352 ITR 480), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. S. Khader Khan Son come up under?

It is most often cited in judgments turning on Section 133A, Section 143(3), Section 131, Section 147, Section 132(4), Section 132.

CIT v. S. Khader Khan Son (352 ITR 480)

Shailesh Goyal, Tonk vs. ACIT, Centre Circle Jaipur, Jaipur

In the result, appeal of the assessee is allowed in above terms

ITA 496/JPR/2024[2016-17]Status: DisposedITAT Jaipur29 Jul 2025AY 2016-17

Bench: Shri Gagan Goyal & Shri Narinder Kumar

For Appellant: Respondent byFor Respondent: Date of hearing

Section 132(1)Section 133ASection 143(3)Section 250Section 271(1)(c)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE SHRI GAGAN GOYAL, ACCOUNTANT MEMBER AND SHRI NARINDER KUMAR, JUDICIAL MEMBER ITA No. 496(A.Y. 2016-17)/JPR/2024 Shri Shailesh Goyal, 02, Subash Bazar, Tonk-304001 PAN No. BDVPG3921M Vs. Appellant ACIT, Central Circle-01, Jaipur Respondent Appellant by : Respondent by : Date of hearing : Date of pronouncement : Mr. Jaideep Malik, Adv., Ld. AR Mrs. Anita Rinesh, JCIT, Ld. Sr. DR 29/07/2025 29/07/2025 ORDER PER GAGAN GOYAL, A.M: This appeal, by assessee is directed against the order of CIT(A)-04, Jaipur dated 16.02.2024 passed u/s.250 of…

Gupta Ashok Kumar, Hyderabad vs. Income Tax Officer, Ward-1(2), Hyderabad

In the result, appeal of the assessee allowed

ITA 376/HYD/2024[2014-15]Status: DisposedITAT Hyderabad25 Jul 2025AY 2014-15

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, P Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr. AR

Section 148Section 68

…T vs., Cauvery Iron & Steel India Ltd., ITA.No.972/Hyd./2017, order dated 05.07.2018; Cauvery Iron & Steel India Ltd., vs., ACIT ITA.No.914/Hyd./2014, order dated 05.07.2018 and Judgment of Hon’ble Supreme Court in the case of CIT vs., S Khaderkhan Son [2013] 352 ITR 480 (SC). 9. Shri Gurpreet Singh, learned Sr. AR for the Revenue, on the other hand, supporting the order of the learned CIT(A) submitted that, the Assessing Officer made addition on the basis of statement recorded from Mr. Mukesh Banka, where he has admitted to have provided the accommodation entries of unsecured loans to various beneficiaries thro…

L.M. Fabrication, Distt. Solan, Himachal Pradesh vs. DCIT (Central Circle ), Shimla, Himachal Pradesh

In the result, appeal of the Assessee is partly allowed

ITA 366/CHANDI/2025[2019-2020]Status: DisposedITAT Chandigarh23 Jul 2025AY 2019-2020

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 366/Chd/2025 "नधा"रण वष" / Assessment Year : 2019-20 L.M Fabrication, Dcit, बनाम Village Nalka, Central Circle, Opp Raj Industry Shimla Vs. Vilalge Nalka Bagbania Po Manpura, Tehsil Baddi Solan H.P. 174101 "थायी लेखा सं./ Pan No: Aaefl3340C अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 21.07.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 23.07.2025 आदेश/Order Per Krinwant Sahay, Am : Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 18.10.2021 Passed By The Ld. Commissioner Of Income Tax(Apepals)-3, Gurgaon For The Assessment Year 2019-20. 2. Grounds Of Appeal Are As Under:

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

Section 115Section 115BSection 133ASection 69C

…आयकर अपील"य अ"धकरण, च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 366/CHD/2025 "नधा"रण वष" / Assessment Year : 2019-20 L.M Fabrication, DCIT, बनाम Village Nalka, Central Circle, Opp Raj Industry Shimla Vs. Vilalge Nalka Bagbania PO Manpura, Tehsil Baddi Solan H.P. 174101 "थायी लेखा सं./ PAN NO: AAEFL3340C अपीलाथ"/Appellant ""यथ"/Respondent ( PHYSICAL HEARING ) "नधा"रती क" ओर से/Assessee by : Sh. Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Shri Vivek Var…

Assistant Commissioner of Income Tax, Central Circle-2, Trichy vs. Sri Rama Jewellery Mart, Trichy

Appeal stand dismissed

ITA 3334/CHNY/2024[2020-21]Status: DisposedITAT Chennai27 Jun 2025AY 2020-21

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.3334/Chny/2024 (िनधा'रण वष' / Assessment Year: 2020-21) Dcit Sri Rama Jewellery Mart बनाम/ Vs. Central Circle-2, # 170, Big Bazar Trichy. Trichy-620 008. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabfs-0686-B (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Ms. Guathami Manivasagam (Jcit) - Ld. Sr. Dr " थ" की ओर से/Respondent By : Shri N. Arjun Raj & Shri S. Girish Kumar (Advocates) - Ld. Ars सुनवाई की तारीख/Date Of Hearing : 08-05-2025 घोषणा की तारीख /Date Of Pronouncement : 27.06.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Revenue For Assessment Year (Ay) 2020-21 Arises Out Of An Order Passed By Ld. Commissioner Of Income Tax (Appeals), Chennai-19 [Cit(A)] On 29-10-2024 In The Matter Of An Assessment Framed By Ld. Ao U/S 143(3) On 29-09-2022. The Grounds Of Appeal Read As Under: - 1. The Order Of The Learned Commissioner Of Income Tax (Appeals) Is Erroneous On Facts Of The Case & In Law. 2 The Ld. Cit (A) Erred In Deleting The Addition Of Rs.51,80,002/- Made Towards Unexplained Money U/S.69A & In Accepting That The Assessee Was Able To Demonstrate The Availability Of Cash, Including Cash Sales That Were Properly Recorded In The Books Of Accounts & Submitted Relevant Supporting Documents, Including The Cash Book, Which Reflected The Cash Balance Of Rs.51,80,002/-Without Appreciating The Fact That The Cash

For Appellant: Ms. Guathami Manivasagam (JCIT) - Ld. Sr. DRFor Respondent: Shri N. Arjun Raj & Shri S. Girish Kumar

Section 133ASection 143(3)Section 69ASection 69C

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ$वाल ,लेखा सद" के सम&। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.3334/Chny/2024 (िनधा'रण वष' / Assessment Year: 2020-21) DCIT Sri Rama Jewellery Mart बनाम/ Vs. Central Circle-2, # 170, Big Bazar Trichy. Trichy-620 008. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AABFS-0686-B (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" की ओर से/ Appellant by : Ms. Guathami Manivasagam (JCIT) - Ld. Sr. DR " थ" की ओर से/Resp…

Manoj Kumar Khubani, Barmer vs. Dc Cen Cir 2 Jdh, Jodhpur

In the result, stands ALLOWED

ITA 376/JODH/2023[2018-19]Status: DisposedITAT Jodhpur24 Jun 2025AY 2018-19

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR. BEFORE: DR. MITHA LAL MEENA, ACCOUNTANT MEMBER & DR. S. SEETHALAKSHMI, JUDICIAL MEMBER I.T.A. No. 376/Jodh/2023 Assessment Year: 2018-19 Manoj Kumar Khubani Vs. The DCIT M/s Maa Ambey Electronics, Central Circle-2 Old Bus Stand, Barmer Jodhpur PAN No.: AGDPK6495N Appellant Respondent Sh. Rajendra Sisodia, Adv. Appellant by Respondent by Sh. Karni Dan, Addl. CIT(Sr. DR) Date of Hearing 08/05/2025 Date of Pronouncement 24/06/2025 ORDER PER: DR. S. SEETHALAKSHMI, J.M. This is an appeal filed by the assessee against the order of ld. CIT (A), Jaipur dat…

The ACIT, Central Circle-1, Vadodara vs. M/S. S.S. Infra, Vadodara

In the result, for the detailed reasons recorded above while adjudicating each of the grounds, all the grounds raised by the Revenue in these appeals for the assessment years 2015–16 to 2018–19 sta...

ITA 158/AHD/2021[2018-19]Status: DisposedITAT Ahmedabad20 Jun 2025AY 2018-19

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarit(Ss)A No.78, 79 & 80/Ahd/2021 Asstt.Year : 2015-16, 2016-17 & 2017-16 & Asstt.Year 2018-19 Dcit, Cent.Cir.1 M/S.S.S. Infra Vadodara. Vs. Survey No.579 Shree Hari Duplex, Mouje Bil Vadodaa 391 410. Pan : Acnfs 6514 Q (Applicant) (Responent)

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri Rignesh Das, CIT-DR

Section 131Section 132Section 143(1)Section 143(3)Section 153CSection 69ASection 69C

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘C’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD ] ] BEFORE MS.SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER IT(SS)A No.78, 79 and 80/Ahd/2021 Asstt.Year : 2015-16, 2016-17 and 2017-16 AND Asstt.Year 2018-19 DCIT, Cent.Cir.1 M/s.S.S. Infra Vadodara. Vs. Survey No.579 Shree Hari Duplex, Mouje Bil Vadodaa 391 410. PAN : ACNFS 6514 Q (Applicant) (Responent) Assessee by : Shri Mehul…

DCIT, Central Circle-1(3), Bengaluru vs. Kanva Diagnostic Services Private Limited, Bengaluru

ITA 2233/BANG/2024[2018-19]Status: DisposedITAT Bangalore02 Jun 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri RE Balasubramanyam, CAFor Respondent: Smt. Srinandini Das, CIT and Shri Pranay Nahar

Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 2229 to 2233/Bang/2024 and CO No.1 to 3/Bang/2025 (in ITA Nos. 2229, 2230 & 2231/Bang/2024) Assessment Years : 2014-15 to 2018-19 The Dy. Commissioner of Income Tax, Vs. Kanva Diagnostic Services Pvt. Central Circle – 1(3), Ltd., Bengaluru. No.2/10, Dr. Rajkumar Road, Rajajinagar, Bangalore. . PAN – AABCK 7403 M APPELLANT RESPONDENT Assessment Years : 2018-19 Kanva Diagnostic Services Pvt. Ltd., Vs. The Dy. Commissioner of No.2/10, Dr. Rajkumar Road, Income Tax,…

DCIT, Central Circle-1(3), Bengaluru vs. Kanva Diagnostic Services Private Limited, Bengaluru

ITA 2231/BANG/2024[2016-17]Status: DisposedITAT Bangalore02 Jun 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri RE Balasubramanyam, CAFor Respondent: Smt. Srinandini Das, CIT and Shri Pranay Nahar

Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 2229 to 2233/Bang/2024 and CO No.1 to 3/Bang/2025 (in ITA Nos. 2229, 2230 & 2231/Bang/2024) Assessment Years : 2014-15 to 2018-19 The Dy. Commissioner of Income Tax, Vs. Kanva Diagnostic Services Pvt. Central Circle – 1(3), Ltd., Bengaluru. No.2/10, Dr. Rajkumar Road, Rajajinagar, Bangalore. . PAN – AABCK 7403 M APPELLANT RESPONDENT Assessment Years : 2018-19 Kanva Diagnostic Services Pvt. Ltd., Vs. The Dy. Commissioner of No.2/10, Dr. Rajkumar Road, Income Tax,…

DCIT, Central Circle-1(3), Bengaluru vs. Kanva Diagnostic Services Private Limited, Bengaluru

ITA 2229/BANG/2024[2014-15]Status: DisposedITAT Bangalore02 Jun 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri RE Balasubramanyam, CAFor Respondent: Smt. Srinandini Das, CIT and Shri Pranay Nahar

Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 2229 to 2233/Bang/2024 and CO No.1 to 3/Bang/2025 (in ITA Nos. 2229, 2230 & 2231/Bang/2024) Assessment Years : 2014-15 to 2018-19 The Dy. Commissioner of Income Tax, Vs. Kanva Diagnostic Services Pvt. Central Circle – 1(3), Ltd., Bengaluru. No.2/10, Dr. Rajkumar Road, Rajajinagar, Bangalore. . PAN – AABCK 7403 M APPELLANT RESPONDENT Assessment Years : 2018-19 Kanva Diagnostic Services Pvt. Ltd., Vs. The Dy. Commissioner of No.2/10, Dr. Rajkumar Road, Income Tax,…

Kanva Diagnostic Services Private Limited, Bangalore vs. DCIT - Central Circle, 1(3), Bangalore

ITA 2182/BANG/2024[2018-19]Status: DisposedITAT Bangalore02 Jun 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri RE Balasubramanyam, CAFor Respondent: Smt. Srinandini Das, CIT and Shri Pranay Nahar

Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 2229 to 2233/Bang/2024 and CO No.1 to 3/Bang/2025 (in ITA Nos. 2229, 2230 & 2231/Bang/2024) Assessment Years : 2014-15 to 2018-19 The Dy. Commissioner of Income Tax, Vs. Kanva Diagnostic Services Pvt. Central Circle – 1(3), Ltd., Bengaluru. No.2/10, Dr. Rajkumar Road, Rajajinagar, Bangalore. . PAN – AABCK 7403 M APPELLANT RESPONDENT Assessment Years : 2018-19 Kanva Diagnostic Services Pvt. Ltd., Vs. The Dy. Commissioner of No.2/10, Dr. Rajkumar Road, Income Tax,…

Midas Golden Distilleries P. Ltd, Sriperumbudur vs. Office of the Deputy Commissioner of Income Tax, Nungambakkam

In the result, the appeal of the assessee is dismissed

ITA 2955/CHNY/2024[2014-15]Status: DisposedITAT Chennai07 May 2025AY 2014-15

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.2955/Chny/2024, Assessment Years: 2014-15

For Appellant: Shri Sanjay, CAFor Respondent: Shri Shivanand K Kalakeri, CIT

Section 132Section 132(4)

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI माननीय श्री मनु कुमार धिरर ,न्याधयक सदस्य एवं माननीय श्री अमिताभ शुक्ला, लेखा सदस्य के सिक्ष BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2955/Chny/2024, Assessment Years: 2014-15 Midas Golden Distilleries Private Deputy Commissioner of Income Limited, Tax, No.2/207, Sirumathur Village, Padappai- Central Circle-2(2). Pushpagiri Road, Chennai. Sriperumbudur, Tamil Nadu-601 301. [PAN: AADCM9073D] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellan…

Rajesh Kumar Poonia, Jhunjhunu vs. Assistant Commissioner of Income Tax, Circle- Jhunjhunu, Jhunjhunu

In the result, both the appeals of the assessee are allowed

ITA 623/JPR/2024[2016-17]Status: DisposedITAT Jaipur06 May 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Vedant Agrawal, Adv. (V.C)For Respondent: Sh. Anup Singh, Add. CIT-DR

Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 145(3)

…ar that the materials collected and the statement recorded during the survey under section 133A are not conclusive by itself. The above cited judgment of the Hon'ble madras High Court was confirmed by Hon'ble Supreme Court in CIT vs. S. Khader Khan Son (2013) 352 ITR 480 (SC). (copy of order attached P.B. NO…..) (ii) Paul Mathews 263 ITR 101 (Ker) Whatever statement recorded u/s 133A is not given any evidentiary value obviously for the reason that the officer is not authorized to administer oath and to take any sworn is statement which alone has the evidentiary value as contemplated under law. Therefore, there is…

Rajesh Kumar Poonia, Jhunjhunu vs. Assistant Commissioner of Income Tax, Jhunjhunu

In the result, both the appeals of the assessee are allowed

ITA 611/JPR/2024[2017-18]Status: DisposedITAT Jaipur06 May 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Vedant Agrawal, Adv. (V.C)For Respondent: Sh. Anup Singh, Add. CIT-DR

Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 145(3)

…ar that the materials collected and the statement recorded during the survey under section 133A are not conclusive by itself. The above cited judgment of the Hon'ble madras High Court was confirmed by Hon'ble Supreme Court in CIT vs. S. Khader Khan Son (2013) 352 ITR 480 (SC). (copy of order attached P.B. NO…..) (ii) Paul Mathews 263 ITR 101 (Ker) Whatever statement recorded u/s 133A is not given any evidentiary value obviously for the reason that the officer is not authorized to administer oath and to take any sworn is statement which alone has the evidentiary value as contemplated under law. Therefore, there is…

Indravadan Hanjarimal Jain, Mumbai vs. Circle 42(2)(1), Mumbai

In the result, all the appeals filed by the assessee stands allowed

ITA 6281/MUM/2024[2009-10]Status: DisposedITAT Mumbai04 Apr 2025AY 2009-10

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankar

Section 142(1)Section 143(1)Section 147Section 250Section 271(1)(c)

…as relied upon the statement of assessee recorded during the course of survey proceedings for making addition for the impugned assessment years. In this regard we rely upon the judgement of Hon'ble Supreme Court in the case of CIT vs S. Khader Khan Son (2012) 352 ITR 480 (SC) wherein the Hon'ble Judges have held that Statement obtained under survey would not automatically be binding upon the any Income-tax Officer to examine any person on oath thus the statement recorded under section 133A has no evidentiary value and therefore any admission made during such statement cannot be made basis of additions. 8. Theref…

Indravadan Hanjarimal Jain, Mumbai vs. Circle 42(2)(1), Mumbai

In the result, all the appeals filed by the assessee stands allowed

ITA 6280/MUM/2024[2008-09]Status: DisposedITAT Mumbai04 Apr 2025AY 2008-09

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankar

Section 142(1)Section 143(1)Section 147Section 250Section 271(1)(c)

…as relied upon the statement of assessee recorded during the course of survey proceedings for making addition for the impugned assessment years. In this regard we rely upon the judgement of Hon'ble Supreme Court in the case of CIT vs S. Khader Khan Son (2012) 352 ITR 480 (SC) wherein the Hon'ble Judges have held that Statement obtained under survey would not automatically be binding upon the any Income-tax Officer to examine any person on oath thus the statement recorded under section 133A has no evidentiary value and therefore any admission made during such statement cannot be made basis of additions. 8. Theref…

Indravadan Hanjarimal Jain, Mumbai vs. Circle 42(2)(1), Mumbai

In the result, all the appeals filed by the assessee stands allowed

ITA 6279/MUM/2024[2007-08]Status: DisposedITAT Mumbai04 Apr 2025AY 2007-08

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankar

Section 142(1)Section 143(1)Section 147Section 250Section 271(1)(c)

…as relied upon the statement of assessee recorded during the course of survey proceedings for making addition for the impugned assessment years. In this regard we rely upon the judgement of Hon'ble Supreme Court in the case of CIT vs S. Khader Khan Son (2012) 352 ITR 480 (SC) wherein the Hon'ble Judges have held that Statement obtained under survey would not automatically be binding upon the any Income-tax Officer to examine any person on oath thus the statement recorded under section 133A has no evidentiary value and therefore any admission made during such statement cannot be made basis of additions. 8. Theref…

DCIT - CC -7(3), Mumbai vs. M/S A. M. Constructions, Mumbai

In the result, the appeal of the revenue bearing ITA No

ITA 3115/MUM/2019[2011-12]Status: DisposedITAT Mumbai04 Apr 2025AY 2011-12

Bench: Shri B.R. Baskaran () & Shri Anikesh Banerjee ()

For Appellant: Shri Rishabh MehtaFor Respondent: Dr. K.R. Subhash (CIT-DR.)

Section 132Section 250Section 68Section 69C

…1 3697/Mum/2019 & Others Lotus Logistic & Developers Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI B.R. BASKARAN (ACCOUNTANT MEMBER) AND SHRI ANIKESH BANERJEE (JUDICIAL MEMBER) ITA No. Α.Υ. Appellant Respondent 4057/M/2019 2014-15 Deputy Commissioner of Income Tax, CC 7(3), Mumbai, Room No.655, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai, 400020 M/s Lotus Logistics & Developers Pvt Ltd, 419, Laxmi Plaza, Laxmi Industrial Estate, New Link Road, Andheri, Mumbai-400 053 PAN: AABCL1198G 4058/M/2019 2008-09 -do- -do- 4039/M/2019 2015-16 -do- -do- 6920/M/2024 2016-17 ACIT-CC 7(3), M…

DCIT-CC-7(3), Mumbai vs. M/S Lotus Buildspace LLP, Mumbai

In the result, the appeal of the revenue bearing ITA No

ITA 1485/MUM/2019[2014-15]Status: DisposedITAT Mumbai04 Apr 2025AY 2014-15

Bench: Shri B.R. Baskaran () & Shri Anikesh Banerjee ()

Section 132Section 250Section 68Section 69C

…1 3697/Mum/2019 & Others Lotus Logistic & Developers Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI B.R. BASKARAN (ACCOUNTANT MEMBER) AND SHRI ANIKESH BANERJEE (JUDICIAL MEMBER) ITA No. Α.Υ. Appellant Respondent 4057/M/2019 2014-15 Deputy Commissioner of Income Tax, CC 7(3), Mumbai, Room No.655, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai, 400020 M/s Lotus Logistics & Developers Pvt Ltd, 419, Laxmi Plaza, Laxmi Industrial Estate, New Link Road, Andheri, Mumbai-400 053 PAN: AABCL1198G 4058/M/2019 2008-09 -do- -do- 4039/M/2019 2015-16 -do- -do- 6920/M/2024 2016-17 ACIT-CC 7(3),…

Dy.Commissioner of Income Tax, Central Circle 1, Aurangbad vs. Sanjay Suganchand Kasliwal, Aurangabad

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

ITA 1339/PUN/2024[2015]Status: DisposedITAT Pune24 Mar 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1339/Pun/2024

Section 133ASection 143(3)Section 148Section 271DSection 69D

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1339/PUN/2024 Assessment Year : 2015-16 DCIT, Central Circle-1, Aurangabad Appellant Vs. Sanjay Suganchand Kasliwal, 215-216, Floor Building No.3, Apna Bazar, Jalna Road, Aurangabad – 431 001 Maharashtra PAN : ACEPK1886A Respondent C.O. No.31/PUN/2024 (arising out of ITA No.1339/PUN/2024) Assessment Year : 2015-16 Sanjay Suganchand Kasliwal, 215-216, Floor Building No.3, Apna Bazar, Jalna Road, Aurangabad – 431 001 Maharashtra PAN : ACEPK1886A Appel…

Kety Medicare Centre, Dahanu vs. ACIT CC-2, Thane

In the result, the appeal of the assessee bearing ITA No

ITA 4089/MUM/2024[AY 2019-20]Status: DisposedITAT Mumbai10 Feb 2025

Bench: Shri Amarjit Singh & Shri Anikesh Banerjeekety Medicare Centre Vs Acit Cc-2, Thane Kety Nagar, Jawhar Road, Ashar It Park, Thane-400 604 Dahanu – 401 602 Pan : Aabfk7498M Appellant Respondent

For Appellant: Shri Mani JainFor Respondent: Shri Hemanshu Joshi (SR DR)

Section 133ASection 143(3)Section 250Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Kety Medicare Centre vs ACIT CC-2, Thane Kety Nagar, Jawhar Road, Ashar IT Park, Thane-400 604 Dahanu – 401 602 PAN : AABFK7498M APPELLANT RESPONDENT Assessee by : Shri Mani Jain Respondent by : Shri Hemanshu Joshi (SR DR) Date of hearing : 16/01/2025 Date of pronouncement : 10/02/2025 O R D E R PER ANIKESH BANERJEE: Instant appeal of the assessee was filed against the order of the Learned Commissioner of Income-tax (Appeal), Pune-11, *for brevity, ‘Ld.CIT(A)’…

CIT v. S. Khader Khan Son

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