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)

M/S Arshiya Ltd., Mumbai vs. DCIT CC 6 (4), Mumbai

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

ITA 7900/MUM/2019[2013-14]Status: DisposedITAT Mumbai08 Apr 2024AY 2013-14

Bench: Shri Aby T Varkey & Shri Amarjit Singhacit, Cc-6(4) Vs. M/S Arshiya Ltd. R. No. 32(1), 308, Level 3, Ceejay Ground Floor, Aayakar House, F Block Shiv Bhavan, M.K. Road, Sagar Estate, Dr. A.B. Mumbai -400 020 Road, Worli, Mumbai – 400018 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaaci2679A Appellant .. Respondent Dcit, Cc-6(4) Vs. M/S Arshiya Ltd. R. No. 1925, 19Th Floor, 308, Level 3, Ceejay Air India Building, House, F Block Shiv Nariman Point, Sagar Estate, Dr. A.B. Mumbai -400 021 Road, Worli, Mumbai – 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaaci2679A Appellant .. Respondent M/S Arshiya Ltd. Vs. Dcit, Cc-6(4) 308, Level 3, Ceejay R. No. 1925, 19Th Floor, House, F Block Shiv Sagar Air India Building, Estate, Dr. A.B. Road, Nariman Point, Worli, Mumbai – 400018 Mumbai -400 021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaaci2679A Appellant .. Respondent

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…

Sri Prakash Bhajandas Talreja, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bengaluru

In the result, ITA Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 are partly allowed and ITA No

ITA 1065/BANG/2023[2017-18]Status: DisposedITAT Bangalore22 Mar 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.1061 To 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4Th Floor, Embassy Centre No.11, Crescent Road Dcit Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru Pan No : Abkpt1011B Assessee Respondent Assessee By : Shri V. Srinivasan, A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: The Appeals In Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 Are Emanated From The Common Order Of Cit(A) Central Circle, Bengaluru For The Assessment Years 2014-15 To 2018-19 Dated 16.11.2023. Ita No.1064/Bang/2023 Is Emanated From The Order Of Cit(A) Dated 11.8.2023 For The Assessment Year 2016-17 With Regard To Levy Of Penalty U/S 271Aab Of The Income Tax Act, 1961 (In Short “The Act”). Since The Issue In All These Appeals Is Common In Nature, These Are Clubbed Together, Heard Together & Disposed Of By This Common Order For The Sake Of Convenience. 2. First, We Will Take Up Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 For Adjudication. The Common Ground In All These Appeals Except Change In Figures, Which Reads As Under:

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri G. Manoj Kumar, D.R

Section 153CSection 271ASection 69

…ITA Nos.1061 to 1066/Bang/2023 Sri Prakash Bhajandas Talreja, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1061 to 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4th Floor, Embassy Centre No.11, Crescent Road DCIT Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru PAN NO : ABKPT1011B ASSESSEE RESPONDENT Assessee by : Shri V. Srinivasan, A.R. Respondent by : Shri G. Manoj Kumar, D.R. Date of Hearing : 01.02.…

Sri Prakash Bhajandas Talreja, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bengaluru

In the result, ITA Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 are partly allowed and ITA No

ITA 1064/BANG/2023[2016-17]Status: HeardITAT Bangalore22 Mar 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.1061 To 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4Th Floor, Embassy Centre No.11, Crescent Road Dcit Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru Pan No : Abkpt1011B Assessee Respondent Assessee By : Shri V. Srinivasan, A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: The Appeals In Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 Are Emanated From The Common Order Of Cit(A) Central Circle, Bengaluru For The Assessment Years 2014-15 To 2018-19 Dated 16.11.2023. Ita No.1064/Bang/2023 Is Emanated From The Order Of Cit(A) Dated 11.8.2023 For The Assessment Year 2016-17 With Regard To Levy Of Penalty U/S 271Aab Of The Income Tax Act, 1961 (In Short “The Act”). Since The Issue In All These Appeals Is Common In Nature, These Are Clubbed Together, Heard Together & Disposed Of By This Common Order For The Sake Of Convenience. 2. First, We Will Take Up Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 For Adjudication. The Common Ground In All These Appeals Except Change In Figures, Which Reads As Under:

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri G. Manoj Kumar, D.R

Section 153CSection 271ASection 69

…ITA Nos.1061 to 1066/Bang/2023 Sri Prakash Bhajandas Talreja, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1061 to 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4th Floor, Embassy Centre No.11, Crescent Road DCIT Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru PAN NO : ABKPT1011B ASSESSEE RESPONDENT Assessee by : Shri V. Srinivasan, A.R. Respondent by : Shri G. Manoj Kumar, D.R. Date of Hearing : 01.02.…

Sri Prakash Bhajandas Talreja, Bengaluru vs. Deputy Commissioner of Income-Tax, Central Circle-1(3), Bengaluru

In the result, ITA Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 are partly allowed and ITA No

ITA 1062/BANG/2023[2015-16]Status: DisposedITAT Bangalore22 Mar 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.1061 To 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4Th Floor, Embassy Centre No.11, Crescent Road Dcit Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru Pan No : Abkpt1011B Assessee Respondent Assessee By : Shri V. Srinivasan, A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: The Appeals In Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 Are Emanated From The Common Order Of Cit(A) Central Circle, Bengaluru For The Assessment Years 2014-15 To 2018-19 Dated 16.11.2023. Ita No.1064/Bang/2023 Is Emanated From The Order Of Cit(A) Dated 11.8.2023 For The Assessment Year 2016-17 With Regard To Levy Of Penalty U/S 271Aab Of The Income Tax Act, 1961 (In Short “The Act”). Since The Issue In All These Appeals Is Common In Nature, These Are Clubbed Together, Heard Together & Disposed Of By This Common Order For The Sake Of Convenience. 2. First, We Will Take Up Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 For Adjudication. The Common Ground In All These Appeals Except Change In Figures, Which Reads As Under:

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri G. Manoj Kumar, D.R

Section 153CSection 271ASection 69

…ITA Nos.1061 to 1066/Bang/2023 Sri Prakash Bhajandas Talreja, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1061 to 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4th Floor, Embassy Centre No.11, Crescent Road DCIT Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru PAN NO : ABKPT1011B ASSESSEE RESPONDENT Assessee by : Shri V. Srinivasan, A.R. Respondent by : Shri G. Manoj Kumar, D.R. Date of Hearing : 01.02.…

Sri Prakash Bhajandas Talreja, Bengaluru vs. Deputy Commissioner of Income-Tax, Central Circle-1(3), Bengaluru

In the result, ITA Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 are partly allowed and ITA No

ITA 1061/BANG/2023[2014-15]Status: DisposedITAT Bangalore22 Mar 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.1061 To 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4Th Floor, Embassy Centre No.11, Crescent Road Dcit Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru Pan No : Abkpt1011B Assessee Respondent Assessee By : Shri V. Srinivasan, A.R. Respondent By : Shri G. Manoj Kumar, D.R. Date Of Hearing : 01.02.2024 Date Of Pronouncement : 22.03.2024 O R D E R Per Chandra Poojari: The Appeals In Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 Are Emanated From The Common Order Of Cit(A) Central Circle, Bengaluru For The Assessment Years 2014-15 To 2018-19 Dated 16.11.2023. Ita No.1064/Bang/2023 Is Emanated From The Order Of Cit(A) Dated 11.8.2023 For The Assessment Year 2016-17 With Regard To Levy Of Penalty U/S 271Aab Of The Income Tax Act, 1961 (In Short “The Act”). Since The Issue In All These Appeals Is Common In Nature, These Are Clubbed Together, Heard Together & Disposed Of By This Common Order For The Sake Of Convenience. 2. First, We Will Take Up Ita Nos.1061, 1062, 1063, 1065 & 1066/Bang/2023 For Adjudication. The Common Ground In All These Appeals Except Change In Figures, Which Reads As Under:

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Shri G. Manoj Kumar, D.R

Section 153CSection 271ASection 69

…ITA Nos.1061 to 1066/Bang/2023 Sri Prakash Bhajandas Talreja, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1061 to 1066/Bang/2023 Assessment Years: 2014-15, 2015-16, 2016-17, 2016-17, 2017-18 & 2018-19 Sri Prakash Bhajandas Talreja No.402, 4th Floor, Embassy Centre No.11, Crescent Road DCIT Bengaluru 560 001 Vs. Central Circle-1(3) Karnataka Bengaluru PAN NO : ABKPT1011B ASSESSEE RESPONDENT Assessee by : Shri V. Srinivasan, A.R. Respondent by : Shri G. Manoj Kumar, D.R. Date of Hearing : 01.02.…

Jitesh Jitendra Sakhidas, Mumbai vs. ITO Ward 30 (1) (5), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3112/MUM/2023[2012-13]Status: DisposedITAT Mumbai27 Feb 2024AY 2012-13

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

For Appellant: Shri Nitesh Joshi, CAFor Respondent: Ms. Rajeshwari Menon, Sr. DR

Section 131Section 133ASection 143(1)Section 69B

…rative material showing that the assessee had paid cash of Rs.67,00,000/- over and above the sale consideration of Rs.65,00,000/-. In this regard reliance is placed on the decision of the Hon’ble Supreme Court in the case of CIT vs S. Khader Khan Son ([2012] (352 ITR 480) (SC)). It is also noticed that the assessee has purchased the flat for a consideration which is more than the stamp duty value of Rs.64,09,575 (page 22 of paper book) and that the addition of Rs.67,00,000 over and above the stamp duty value without any material evidence does not bear any logic. In view of the above discussion and considering all…

Shree Cement Limited, Beawar vs. National Faceless Assessment Centre, Delhi

In the result, the appeal of the Revenue in ITA No

ITA 500/JPR/2023[215-16]Status: DisposedITAT Jaipur21 Feb 2024

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &

Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

…e ground of violation of the principles of natural justice] vi. Addition based on materials collected and statement recorded during survey u/s 133A are not sustainable:  CIT –vs.- S. Kadher Khan Son (2008) 300 ITR 157 (Mad.) affirmed by Apex Court in (2013) 352 ITR 480 (SC): [Materials collected and the statement recorded during the survey u/s 133A are not conclusive piece of evidence by itself]  PCIT –vs.- Sunshine Import & Export P. Ltd. (2020) 424 ITR 195 (Bom.): [Statement recorded u/s 133A does not have any evidentiary value and that materials or information found in the course of survey proceedings could…

Shree Cement Limited, Beawar vs. National Faceless Assessment Centre, Deputy Commissionerof Income Tax, Circle -2, Ajmer

In the result, the appeal of the Revenue in ITA No

ITA 496/JPR/2023[2016-17]Status: DisposedITAT Jaipur21 Feb 2024AY 2016-17

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &

Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

…e ground of violation of the principles of natural justice] vi. Addition based on materials collected and statement recorded during survey u/s 133A are not sustainable:  CIT –vs.- S. Kadher Khan Son (2008) 300 ITR 157 (Mad.) affirmed by Apex Court in (2013) 352 ITR 480 (SC): [Materials collected and the statement recorded during the survey u/s 133A are not conclusive piece of evidence by itself]  PCIT –vs.- Sunshine Import & Export P. Ltd. (2020) 424 ITR 195 (Bom.): [Statement recorded u/s 133A does not have any evidentiary value and that materials or information found in the course of survey proceedings could…

Sh. Lachhman Dass Bansal, Barnala vs. DCIT, Central Circle, Patiala

The appeal of the assessee is partly allowed

ITA 34/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh12 Jan 2024AY 2018-19

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. D.R

Section 115BSection 133ASection 143(1)Section 143(2)Section 69Section 69A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 34/Chd/2023 िनधा"रण वष" / Assessment Year : 2018-19 Shri Lachhman Dass Bansal बनाम The DCIT Prop. M/s Yuvraj Plastics Central Circle, Patiala Opposite Prabhat Cinema, Barnala- 148101, Punjab "थायी लेखा सं./PAN NO: AACCA9036F अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Smt. A…

Assistant Commissioner of Income Tax (Central)-1, Indore vs. Shri Ritesh Jain, Indore

ITA 794/IND/2018[2010-11]Status: DisposedITAT Indore12 Jan 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani & It(Ss)Ano.14/Ind/2022 (Assesssment Year 2011-12

Section 139Section 143(2)Section 147Section 148

…sed as a piece of corroborative evidence and not as the evidence on the basis whereof alone a judgment of conviction and sentence has been recorded." 5.9 The same view has been reiterated by the Hon'ble Supreme Court in the case of CIT Vs. S. Khader Khan Son, 352 ITR 480 (SC). 5.10 I also find sufficient merit in the contention of the appellant which is supported by a CBDT circular which is issued dated 10.03.2003 with regard to the confession of additional income during the course of search and seizure and survey operations in which it was clarified that no addition can be made simply on the basis of statement r…

The ITO, Patan Ward-5, Mehsana vs. M/S. Shubh Developers, Mehsana

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

ITA 1125/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad05 Jan 2024AY 2014-15

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 133ASection 143(3)

…course of survey in the premises of the assessee. It is well settled principle of law by I.T.A No. 1125/Ahd/2019 A.Y. 2014-15 Page No 7 ITO Vs. M/s. Shubh Developers the Hon’ble Supreme Court in the case of CIT Vs. S. Khader Khan and Sons reported in (2013) 352 ITR 480 held as follows: "In contradistinction to the power under section 133A, section 132(4) of the Income- tax Act enables the authorized officer to examine a person on oath and any statement made by such person during such examination can also be used in evidence under the Income-tax Act. On the other hand, whatever statement is recorded under sectio…

Umesh Ramesh Patil, Mumbai vs. Commissioner of Income Tax (Appeals), Mumbai

In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for statistical purposes

ITA 3017/MUM/2023[2019-20]Status: DisposedITAT Mumbai21 Dec 2023AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2019-2020 Umesh Ramesh Patil, Cit (Appeals), Jai Malhar Builders & Office Of Asstt. Cit Central Developers Kalyan Padgha Vs. Circle 1, Thane-400604. Road, Near Gandhari Bridge Bapgaon, Bhiwandi-421 302. Pan No. Aavpp 4945 L Appellant Respondent

For Appellant: Mr. Dharmesh Shah/Ms. MitaliFor Respondent: Mr. Ujjawal Kumar Chavan, Sr. DR

Section 24BSection 80C

…rned Assessing officer failed to consider the judgement of the Hon'ble Supreme Court in the case of CIT Vs. S. Kader Khan Son the Hon'ble Supreme Court in the case of CIT Vs. S. Kader Khan Son the Hon'ble Supreme Court in the case of CIT Vs. S. Kader Khan Son 352 ITR 480 (SC) wherein it was held that "the statement recorded (SC) wherein it was held that "the statement recorded (SC) wherein it was held that "the statement recorded during survey has no during survey has no evidentiary value". Hence the addition made evidentiary value". Hence the addition made by the Assessing officer based on the Sworn statement re…

ACIT-2(2)(1), Mmumbai vs. M/S. Jics Logistic Limited, Mumbai

In the result, the appeal of the revenue for assessment year the appeal of the revenue for assessment year the appeal of the revenue for assessment year

ITA 1781/MUM/2023[2017-18]Status: DisposedITAT Mumbai29 Nov 2023AY 2017-18