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

Mohammed Ibrahim Mohideen, Kerala vs. Asst. Commissioner of Income Tax, Central Circle-2, Mangalore

In the result, appeal of the assessee in ITA

ITA 466/BANG/2024[2017-18]Status: DisposedITAT Bangalore08 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 153ASection 69B

…of Ld, CIT(Ex) assessee preferred an appeal who directed the Revenue to provide an opportunity of cross-examination to assessee. Accordingly, appeal was allowed for statistical purpose." 4.28 We further rely in the case CIT Vs. S. Khader Khan Son reported in 352 ITR 480 (SC) where the Hon'ble Supreme Court has held that: -"Section 133A does not empower any IT authority to examine any person on oath, hence, any such statement has no evidentiary value and any admission made during such statement cannot, by itself, be made the basis for addition." 4.29 We also rely on the decision of the Hon'ble Tribunal in the ca…

Mohammed Ibrahim Mohideen, Kerala vs. Assistant Commissioner of Income-Tax, Central Circle-2, Mangalore

ITA 465/BANG/2024[2016-17]Status: DisposedITAT Bangalore08 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 153ASection 69B

…of Ld, CIT(Ex) assessee preferred an appeal who directed the Revenue to provide an opportunity of cross-examination to assessee. Accordingly, appeal was allowed for statistical purpose." 4.28 We further rely in the case CIT Vs. S. Khader Khan Son reported in 352 ITR 480 (SC) where the Hon'ble Supreme Court has held that: -"Section 133A does not empower any IT authority to examine any person on oath, hence, any such statement has no evidentiary value and any admission made during such statement cannot, by itself, be made the basis for addition." 4.29 We also rely on the decision of the Hon'ble Tribunal in the cas…

Mohammed Ibrahim Mohideen, Kerala vs. Asst. Commissioner of Income Tax, Central Circle-2, Mangalore

In the result, appeal of the assessee in ITA

ITA 464/BANG/2024[2015-16]Status: DisposedITAT Bangalore08 Jul 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 153ASection 69B

…of Ld, CIT(Ex) assessee preferred an appeal who directed the Revenue to provide an opportunity of cross-examination to assessee. Accordingly, appeal was allowed for statistical purpose." 4.28 We further rely in the case CIT Vs. S. Khader Khan Son reported in 352 ITR 480 (SC) where the Hon'ble Supreme Court has held that: -"Section 133A does not empower any IT authority to examine any person on oath, hence, any such statement has no evidentiary value and any admission made during such statement cannot, by itself, be made the basis for addition." 4.29 We also rely on the decision of the Hon'ble Tribunal in the ca…

Mohammed Ibrahim Mohideen, Kerala vs. Asst. Commissioner of Income Tax, Central Circle-2, Mangalore

In the result, appeal of the assessee in ITA

ITA 463/BANG/2024[2014-15]Status: DisposedITAT Bangalore08 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 153ASection 69B

…of Ld, CIT(Ex) assessee preferred an appeal who directed the Revenue to provide an opportunity of cross-examination to assessee. Accordingly, appeal was allowed for statistical purpose." 4.28 We further rely in the case CIT Vs. S. Khader Khan Son reported in 352 ITR 480 (SC) where the Hon'ble Supreme Court has held that: -"Section 133A does not empower any IT authority to examine any person on oath, hence, any such statement has no evidentiary value and any admission made during such statement cannot, by itself, be made the basis for addition." 4.29 We also rely on the decision of the Hon'ble Tribunal in the ca…

M/S. Emirates Hindustan Builders and Developers, Kerala vs. Assistant Commissioner of Income-Tax, Central Circle-2, Mangalore

In the result, appeals of the assessee in ITA Nos

ITA 415/BANG/2024[2018-19]Status: DisposedITAT Bangalore08 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Sri Guru Kumar S., D.R
Section 132(4)Section 143(3)Section 148Section 68

…ITA Nos.414&415/Bang/2024 Emirates Hindustan Builders and Developers, Kasargod ITA Nos.167&168/Bang/2024 Tabesco Hindustan Infra Developers Pvt. Ltd., Kasargod ITA Nos.174 & 175/Bang/2024 MKH Infrastructure, Kasargod IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.414 & 415/Bang/2024 Assessment Years: 2017-18 & 2018-19 Emirates Hindustan Builders and Developers IV/46 B3, Albasha Building ACIT City Centre, Uppala Central Circle-2 Vs. Kasargod Mangalore Kerala 671 322 PAN NO : AAGFE1589G APPELLANT RESPOND…

M/S. Emirates Hindustan Builders and Developers, Kerala vs. Assistant Commissioner of Income-Tax, Central Circle-2, Mangalore

ITA 414/BANG/2024[2017-18]Status: DisposedITAT Bangalore08 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 131Section 132(4)Section 143(3)Section 148Section 68

…ITA Nos.414&415/Bang/2024 Emirates Hindustan Builders and Developers, Kasargod ITA Nos. 167&168/Bang/2024 Tabesco Hindustan Infra Developers Pvt. Ltd., Kasargod ITA Nos.174 & 175/Bang/2024 MKH Infrastructure, Kasargod IN THE INCOME ТАХ АРРELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.414 & 415/Bang/2024 Assessment Years: 2017-18 & 2018-19 Emirates Hindustan Builders and Developers IV/46 B3, Albasha Building City Centre, Uppala Kasargod Kerala 671 322 PAN NO: AAGFE1589G APPELLANT ACIT Vs. Central Circle-2 Mangalore RESPONDENT ITA…

Mkh Infrastructure, Kerala vs. Deputy Commissioner of Income-Tax, Central Circle-2, Mangalore

ITA 175/BANG/2024[2018-19]Status: DisposedITAT Bangalore08 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 131Section 132(4)Section 143(3)Section 148Section 68

…ITA Nos.414&415/Bang/2024 Emirates Hindustan Builders and Developers, Kasargod ITA Nos. 167&168/Bang/2024 Tabesco Hindustan Infra Developers Pvt. Ltd., Kasargod ITA Nos.174 & 175/Bang/2024 MKH Infrastructure, Kasargod IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.414 & 415/Bang/2024 Assessment Years: 2017-18 & 2018-19 Emirates Hindustan Builders and Developers IV/46 B3, Albasha Building City Centre, Uppala Kasargod Kerala 671 322 PAN NO : AAGFE1589G APPELLANT ACIT Vs. Central Circle-2 Mangalore RESPONDENT IT…

Mkh Infrastructure, Kerala vs. Deputy Commissioner of Income Tax, Central Circle-2, Mangalore

In the result, appeals of the assessee in ITA Nos

ITA 174/BANG/2024[2017-18]Status: DisposedITAT Bangalore08 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Smt. Sheetal Borkar, A.RFor Respondent: Sri Guru Kumar S., D.R
Section 132(4)Section 143(3)Section 148Section 68

…ITA Nos.414&415/Bang/2024 Emirates Hindustan Builders and Developers, Kasargod ITA Nos.167&168/Bang/2024 Tabesco Hindustan Infra Developers Pvt. Ltd., Kasargod ITA Nos.174 & 175/Bang/2024 MKH Infrastructure, Kasargod IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.414 & 415/Bang/2024 Assessment Years: 2017-18 & 2018-19 Emirates Hindustan Builders and Developers IV/46 B3, Albasha Building ACIT City Centre, Uppala Central Circle-2 Vs. Kasargod Mangalore Kerala 671 322 PAN NO : AAGFE1589G APPELLANT RESPOND…

Tabesco Hindustan Infra Developers Pvt Ltd., Kerala vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangalore

ITA 167/BANG/2024[2017-18]Status: DisposedITAT Bangalore08 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 131Section 132(4)Section 143(3)Section 148Section 68

…ITA Nos.414&415/Bang/2024 Emirates Hindustan Builders and Developers, Kasargod ITA Nos. 167&168/Bang/2024 Tabesco Hindustan Infra Developers Pvt. Ltd., Kasargod ITA Nos.174 & 175/Bang/2024 MKH Infrastructure, Kasargod IN THE INCOME ТАХ АРPPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.414 & 415/Bang/2024 Assessment Years: 2017-18 & 2018-19 Emirates Hindustan Builders and Developers IV/46 B3, Albasha Building City Centre, Uppala Kasargod Kerala 671 322 PAN NO: AAGFE1589G APPELLANT ACIT Vs. Central Circle-2 Mangalore RESPONDENT IT…

M/S. Haris Marine Products, Mangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1, Mangalore

ITA 610/BANG/2024[2016-17]Status: DisposedITAT Bangalore03 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 132Section 133Section 133ASection 153C

…. In other words, there must be a nexus between the statement recorded and the evidence/ material found during search in order to for an assessment to be based on the statement recorded." 5.12 We further rely in the case CIT Vs. S. Khader Khan Son reported in 352 ITR 480 (SC) where the Hon'ble Supreme Court has held that: -…

M/S. Mukka Proteins Limited (Formerly Know As Mukka Sea Food Industries Ltd., Mangalore vs. Deputy Commissioner of Income Tax, Central Circle-1, Mangaluru

In the result, appeals of the assessee in ITA Nos

ITA 431/BANG/2024[2013-14]Status: DisposedITAT Bangalore03 Jul 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Sri Narendra Sharma, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 132Section 132(4)Section 153ASection 153DSection 234A

…asing from year to year and it cannot be said that purchases were bogus without having any material to suggest that it is bogus. 5.25 Further, similar issue came for consideration before the Hon’ble Supreme Court in the case of CIT Vs. S. Khadar Khan & Sons (352 ITR 480) (SC). In that case, a survey was conducted in the premises of the assessee-firm. One of the partners in his ITA Nos.431 to 435/Bang/2024 M/s. Mukka Proteins Limited, Mangaluru Page 53 of 73 statement offered an additional income of Rs. 20 lakhs for the assessment year 2001-02 and Rs. 30 lakhs for the assessment year 2002-03 but the statement wa…

Income Tax Officer W 1, Hassan vs. Ramachandra Setty and Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1166/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…of Ld, CIT(Ex) assessee preferred an appeal who directed the Revenue to provide an opportunity of cross-examination to assessee. Accordingly, appeal was allowed for statistical purpose." 13.42 We further rely in the case CIT Vs. S. Khader Khan Son reported in 352 ITR 480 (SC) where the Hon'ble Supreme Court has held that: -"Section 133A does not empower any IT authority to examine any person on oath, hence, any such statement has no evidentiary value and any admission made during such statement cannot, by itself, be made the basis for addition." 13.43 We also rely on the decision of the Hon'ble Tribunal in the c…

Income Tax Officer, W-1, Vijayanagar vs. Ramachandra Setty and Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1165/BANG/2023[2015-16]Status: DisposedITAT Bangalore10 Jun 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…of Ld, CIT(Ex) assessee preferred an appeal who directed the Revenue to provide an opportunity of cross-examination to assessee. Accordingly, appeal was allowed for statistical purpose." 13.42 We further rely in the case CIT Vs. S. Khader Khan Son reported in 352 ITR 480 (SC) where the Hon'ble Supreme Court has held that: -"Section 133A does not empower any IT authority to examine any person on oath, hence, any such statement has no evidentiary value and any admission made during such statement cannot, by itself, be made the basis for addition." 13.43 We also rely on the decision of the Hon'ble Tribunal in the c…

Income Tax Officer Ward-1 Hassan, Hassan vs. Ramachandra Setty and Songs, Hassan

In the result, appeal of the assessee in ITA

ITA 1164/BANG/2023[2014-15]Status: DisposedITAT Bangalore10 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…of Ld, CIT(Ex) assessee preferred an appeal who directed the Revenue to provide an opportunity of cross-examination to assessee. Accordingly, appeal was allowed for statistical purpose." 13.42 We further rely in the case CIT Vs. S. Khader Khan Son reported in 352 ITR 480 (SC) where the Hon'ble Supreme Court has held that: -"Section 133A does not empower any IT authority to examine any person on oath, hence, any such statement has no evidentiary value and any admission made during such statement cannot, by itself, be made the basis for addition." 13.43 We also rely on the decision of the Hon'ble Tribunal in the c…

Income Tax Officer, W-1, Hassan vs. Ramachandra Setty & Sons, Hassan

In the result, appeal of the assessee in ITA

ITA 1163/BANG/2023[2013-14]Status: DisposedITAT Bangalore10 Jun 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…of Ld, CIT(Ex) assessee preferred an appeal who directed the Revenue to provide an opportunity of cross-examination to assessee. Accordingly, appeal was allowed for statistical purpose." 13.42 We further rely in the case CIT Vs. S. Khader Khan Son reported in 352 ITR 480 (SC) where the Hon'ble Supreme Court has held that: -"Section 133A does not empower any IT authority to examine any person on oath, hence, any such statement has no evidentiary value and any admission made during such statement cannot, by itself, be made the basis for addition." 13.43 We also rely on the decision of the Hon'ble Tribunal in the c…

M/S. S. Ramashandra Setty & Sons, Hassan vs. Income Tax Officer, Ward-1, Hassan

In the result, appeal of the assessee in ITA

ITA 1156/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

…of Ld, CIT(Ex) assessee preferred an appeal who directed the Revenue to provide an opportunity of cross-examination to assessee. Accordingly, appeal was allowed for statistical purpose." 13.42 We further rely in the case CIT Vs. S. Khader Khan Son reported in 352 ITR 480 (SC) where the Hon'ble Supreme Court has held that: -"Section 133A does not empower any IT authority to examine any person on oath, hence, any such statement has no evidentiary value and any admission made during such statement cannot, by itself, be made the basis for addition." 13.43 We also rely on the decision of the Hon'ble Tribunal in the c…

Krishna Developers Pvt Ltd., Mumbai vs. Assistant Commissioner of Income Tax, Circle -10(1)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 4292/MUM/2023[2009-10]Status: DisposedITAT Mumbai30 May 2024AY 2009-10

Bench: Shri B.R. Baskaran & Ms.Kavitha Rajagopalassessment Year : 2009-10 M/S. Krishna Developers Pvt. Ltd. 508, Gundecha Chambers, Nagindas Master Road, Fort, Mumbai – 400 023. Pan: Aabck-5678-G ---- Appellant Vs. Assistant Commissioner Of Income Tax, Circle – 10(1)(2), Mumbai Room No.651, 6Th Floor, Aaykar Bhavan, M.K. Road, Mumbai – 400 020. --- Respondent

For Appellant: Shri Rakesh JoshiFor Respondent: Shri P.D. Chougule, Sr. DR
Section 115JSection 133ASection 143(1)Section 143(3)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND MS.KAVITHA RAJAGOPAL, JUDICIAL MEMBER ASSESSMENT YEAR : 2009-10 M/s. Krishna Developers Pvt. Ltd. 508, Gundecha Chambers, Nagindas Master Road, Fort, Mumbai – 400 023. PAN: AABCK-5678-G ---- Appellant Vs. Assistant Commissioner of Income Tax, Circle – 10(1)(2), Mumbai Room No.651, 6th Floor, Aaykar Bhavan, M.K. Road, Mumbai – 400 020. --- Respondent Appellant by : Shri Rakesh Joshi Respondent by : Shri P.D. Chougule, Sr. DR Date of Hearing : 09/05/2024 Date of Pronouncement : 30/05/2024 O R D E R…

M/S Ashtech (India) Private Limited, Mumbai City vs. The Deputy Commissioner of Income Tax, Central Circle 1(4), Mumbai

In the result, the appeals of the assessee from AY 2013-14 to

ITA 3234/MUM/2023[2016-17]Status: DisposedITAT Mumbai25 Apr 2024AY 2016-17

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Dr. K. Shivaram &For Respondent: Mr. Manish Sareen, CIT-DR
Section 133ASection 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3222, 3220, 3221, 3234, 3233 & 3232/MUM/2023 Assessment Years: 2013-14 to 2018-19 M/s Ashtech (India) Pvt. Ltd., 30, Ashtech House, Popat Wadi Kalbadevi Road, Mumbai-400 002. Vs. The Dy. CIT, Central Circle- 1(4), 902, 9th floor, Pratishtha Bhavan, Old CGO Annexe, Maharishi Karve Road, Mumbai-400020. PAN NO. AA ECA 4133 B Appellant Respondent ITA Nos. 3026 to 3028/MUM/2023 Assessment Years: 2013-14, 2014-15 & 2018-19 Asst. CIT, Central Circle-1(4), 902…

Shri Rameshbhai N. Savaliya, Ahmedabad vs. The Deputy Commissioner of Income Tax, Central Circle-1(1), Ahmedabad

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

ITA 1124/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad17 Apr 2024AY 2010-11

Bench: Smt.Annapurna Gupta & Ms. Suchitra Kambleassessment Year : 2010-11 Smt. Lilaben Rameshbhai The Dy.Cit Savaliya Vs Central Circle-1(1) Legal Heir Of Rameshbhai Ahmedabad N.Savaliya 12, Paritosh Bungalows Satellite Ahmedabad – 380 015 Pan: Abjps 1312 D अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sanjay R. Shah, Ar Revenue By : Ms. Saumya Pandey Jain, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 22/02/2024 घोषणा क" तार"ख /Date Of Pronouncement: 17/04/2024 आदेश/O R D E R Per Ms. Suchitra Kamblethis Appeal Is Filed By The Assessee Against The Order Dated 18/01/2017 Passed By The Commissioner Of Income-Tax (Appeals)-11, Ahmedabad [Hereinafter Referred To As “Cit(A)” In Short] For Assessment Year (Ay) 2010-11. 2. Grounds Of Appeal Are As Under: 1. The Learned Commissioner Of Income Tax, (Appeals)-11, Ahmedabad Has Erred In Law & On Facts Of The Case In Confirming The Addition Made By The Smt.Lilaben Rameshbhai .Savaliya Legal Heir Of Shri Rameshbhai N. Savaliya Asst.Year 2010-11

For Appellant: Shri Sanjay R. Shah, ARFor Respondent: Ms. Saumya Pandey Jain, Sr.DR
Section 142(1)Section 143(1)Section 143(2)Section 148

…he time of survey as well as the papers found and impounded cannot have any evidentiary value as relating to survey proceedings in case of third party. The Ld.Counsel for the assessee relied upon the following decisions: (i) C IT vs. S.Khader Khan Son (2013) 352 ITR 480 (SC) (ii) Principal CIT vs. Saumya Construction (2016) 387 ITR 529 P.Ltd. (Guj.) (iii) DCIT (Asst.) vs. Prarthana Construction (Tax appeal No.79 of Pvt.Ltd. 2000 dated 25/03/2011 (High Court of Gujarat) (iv) Kishanchand Chelaram vs. CIT (1980) 125 ITR 713 (SC) 5.2. The ld.Counsel for the assessee further submitted that during the course of surve…

Dy CIT CC 6(4), Mumbai vs. Arshiya Ltd., Mumbai

ITA 971/MUM/2020[2013-14]Status: DisposedITAT Mumbai08 Apr 2024AY 2013-14

Bench: Shri Aby T Varkey & Shri Amarjit Singh

For Appellant: Ajay ChandraFor Respondent: Piyush Chhajed
Section 10(34)Section 143(2)Section 143(3)Section 14A

…oath and any statement recorded u/s. 133A has no evidentiary value and admission during such statement cannot be basis for making any addition to the Total Income relying on Decision of the Hon. Supreme Court in the case of CIT vs. S. Khader Khan Son" [2012] 352 ITR 480 which affirmed the decision of Hon. Madras High Court reported as CIT vs. S. Khadar Khan Son[2008] 300 ITR 157 wherein it has been held as under: 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 o…