CIT v. Shri Ramdas Motor Transport

238 ITR 177High Court1999#529 most cited

What is CIT v. Shri Ramdas Motor Transport authority for?

The powers under Section 132(4) of the Income-tax Act cannot be invoked when no unaccounted documents or incriminating material is found during a search. An assessment based on a statement recorded under Section 132(4) requires a nexus between the statement and evidence/material found during the search.

181

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Shri Ramdas Motor Transport · Section 132(4) · search and seizure · incriminating material · undisclosed income · statement under Section 132(4) · assessment based on statement · no unaccounted documents · Section 153A · Section 153C · block assessment · retraction of statement

Also reported as

102 Taxmann 300

Sections most often in play

Section 132(4)Section 143(3)Section 153ASection 153CSection 69ASection 147Section 37(1)Section 133(6)

Issues it is cited on

section 158b(b)section 158bb(1)section 94section 158bbsection 158bcsection 268asection 153(a)retraction of statementstatement under section 132(4)legal expensessection 158bsection 158

Judgments citing CIT v. Shri Ramdas Motor Transport

Kuber Products P.Ltd, New Delhi vs. ACIT, Central Circle-30, New Delhi

The appeals of the assessee are allowed

ITA 1124/DEL/2019[2013-14]Status: DisposedITAT Delhi13 Sept 2021AY 2013-14

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri P. C. Yadav, AdvFor Respondent: Ms. Sunita Singh, CIT DR
Section 153Section 153ASection 153CSection 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA No. 1123 & 1124/Del/2019 (Assessment Year: 2012-13 & 2013-14) Kuber Products P Ltd, Vs. ACIT, 1/8, West Patel Nagar, New Central Circle-30, Delhi New Delhi PAN: AABCK6519J (Appellant) (Respondent) Assessee by : Shri P. C. Yadav, Adv Revenue by: Ms. Sunita Singh, CIT DR Date of Hearing 13/07/2021 Date of pronouncement 13/09/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the two appeals filed by the assessee for asse…

Kuber Products P.Ltd, New Delhi vs. ACIT, Central Circle-30, New Delhi

The appeals of the assessee are allowed

ITA 1123/DEL/2019[2012-13]Status: DisposedITAT Delhi13 Sept 2021AY 2012-13

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri P. C. Yadav, AdvFor Respondent: Ms. Sunita Singh, CIT DR
Section 153Section 153ASection 153CSection 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA No. 1123 & 1124/Del/2019 (Assessment Year: 2012-13 & 2013-14) Kuber Products P Ltd, Vs. ACIT, 1/8, West Patel Nagar, New Central Circle-30, Delhi New Delhi PAN: AABCK6519J (Appellant) (Respondent) Assessee by : Shri P. C. Yadav, Adv Revenue by: Ms. Sunita Singh, CIT DR Date of Hearing 13/07/2021 Date of pronouncement 13/09/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the two appeals filed by the assessee for asse…

ACIT, Central Circle- 30, New Delhi vs. Kuber Khadyan Pvt. Ltd., New Dlehi

In the result, the Appeal of the Revenue is dismissed

ITA 4226/DEL/2018[2013-14]Status: DisposedITAT Delhi26 Mar 2021AY 2013-14

Bench: Shri O.P. Kant & Shri K.N. Chary[Through Video Conferencing]

Section 132Section 132(4)Section 143(1)Section 153Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI K.N. CHARY, JUDICIAL MEMBER [Through Video Conferencing] ITA No.4223/Del./2018 Assessment Year: 2009-10 And ITA No.4225/Del./2018 Assessment Year: 2011-12 And ITA No.4226/Del./2018 Assessment Year: 2013-14 ACIT, Vs. M/s. Kuber Khadyan Pvt. Central Circle-30, Ltd., New Delhi 1/8, West Patel Nagar, New Delhi PAN :AABCK0600L (Appellant) (Respondent) Appellant by Ms. Aashna Paul, CIT(DR) Respondent by Shri P.C. Yadav, Adv. Date of hearing 15.03.2021 Date of pronouncement 26.03.2021 ORDER PER O.P. KA…

ACIT, Central Circle- 30, New Delhi vs. Kuber Khadyan Pvt. Ltd., New Dlehi

In the result, the Appeal of the Revenue is dismissed

ITA 4223/DEL/2018[2009-10]Status: DisposedITAT Delhi26 Mar 2021AY 2009-10

Bench: Shri O.P. Kant & Shri K.N. Chary[Through Video Conferencing]

Section 132Section 132(4)Section 143(1)Section 153Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI K.N. CHARY, JUDICIAL MEMBER [Through Video Conferencing] ITA No.4223/Del./2018 Assessment Year: 2009-10 And ITA No.4225/Del./2018 Assessment Year: 2011-12 And ITA No.4226/Del./2018 Assessment Year: 2013-14 ACIT, Vs. M/s. Kuber Khadyan Pvt. Central Circle-30, Ltd., New Delhi 1/8, West Patel Nagar, New Delhi PAN :AABCK0600L (Appellant) (Respondent) Appellant by Ms. Aashna Paul, CIT(DR) Respondent by Shri P.C. Yadav, Adv. Date of hearing 15.03.2021 Date of pronouncement 26.03.2021 ORDER PER O.P. KA…

The A C I T Central-II, Bhopal vs. S V Infra Developers, Bhopal

In the result both the appeals of the Revenue are dismissed

ITA 657/IND/2019[2014-15]Status: DisposedITAT Indore25 Mar 2021AY 2014-15

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 132(4)Section 143(3)

…nd/2019& ITA No.657/Ind/2019 b)INCOME TAX OFFICER vs. VIJAY KUMAR KESAR (2010) 231 CTR (Chattisgarh) 165: (2010) 327 ITR 497: (2010) 36 DTR 13 Xxxxxx ..... xxxxx c)COMMISSIONER OF INCOME TAX vs. SHRl RAMDAS MOTOR TRANSPORT (2000) 163 CTR (AP) 403 : (1999) 238 ITR 177 (AP) : (1999) 102 T AXMAN 300 (AP) Xxxxxx ..... xxxxx d)KAILASHBEN MANHARLAL CHOKSHI vs. COMMISSIONER OF INCOME TAX (2008) 220 CTR (Guj) 138 : (2010) 328 ITR 411 : (2008) 174 TAXMAN466 : (2008) 14 DTR 257 Xxxxxx ..... xxxxx It is the case of the assessee that during the course of search & seizure, no incriminating material or undisclosed in…

Pradeep Kumar Sharma, Delhi vs. DCIT, Central Circle, Noida

In the result, all the appeals of the Assessee are allowed

ITA 2105/DEL/2018[2015-16]Status: DisposedITAT Delhi03 Mar 2021AY 2015-16

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 132(4)Section 153A

…tatement recorded and the evidence/material found during search in order to for an assessment to be based on the statement recorded. 25 ITA.Nos.2100 to 2105/Del./2018 Shri Pradeep Kumar Sharma, Ghaziabad. 26. In CIT v. Sri Ramdas Motor Transport Ltd., (1999) 238 ITR 177 (AP), a Division Bench of Andhra Pradesh High Court, reading the provision of Section 132(4) of the Act in the context of discovering undisclosed income, explained that in cases where no unaccounted documents or incriminating material is found, the powers under Section 132(4) of the Act cannot be invoked. (…) 27. It is also necessary to mention…

Pradeep Kumar Sharma, Delhi vs. DCIT, Central Circle, Noida

In the result, all the appeals of the Assessee are allowed

ITA 2104/DEL/2018[2014-15]Status: DisposedITAT Delhi03 Mar 2021AY 2014-15

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 132(4)Section 153A

…tatement recorded and the evidence/material found during search in order to for an assessment to be based on the statement recorded. 25 ITA.Nos.2100 to 2105/Del./2018 Shri Pradeep Kumar Sharma, Ghaziabad. 26. In CIT v. Sri Ramdas Motor Transport Ltd., (1999) 238 ITR 177 (AP), a Division Bench of Andhra Pradesh High Court, reading the provision of Section 132(4) of the Act in the context of discovering undisclosed income, explained that in cases where no unaccounted documents or incriminating material is found, the powers under Section 132(4) of the Act cannot be invoked. (…) 27. It is also necessary to mention…

Pradeep Kumar Sharma, Delhi vs. DCIT, Central Circle, Noida

In the result, all the appeals of the Assessee are allowed

ITA 2103/DEL/2018[2012-13]Status: DisposedITAT Delhi03 Mar 2021AY 2012-13

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 132(4)Section 153A

…tatement recorded and the evidence/material found during search in order to for an assessment to be based on the statement recorded. 25 ITA.Nos.2100 to 2105/Del./2018 Shri Pradeep Kumar Sharma, Ghaziabad. 26. In CIT v. Sri Ramdas Motor Transport Ltd., (1999) 238 ITR 177 (AP), a Division Bench of Andhra Pradesh High Court, reading the provision of Section 132(4) of the Act in the context of discovering undisclosed income, explained that in cases where no unaccounted documents or incriminating material is found, the powers under Section 132(4) of the Act cannot be invoked. (…) 27. It is also necessary to mention…

Pradeep Kumar Sharma, Delhi vs. DCIT, Central Circle, Noida

In the result, all the appeals of the Assessee are allowed

ITA 2102/DEL/2018[2011-12]Status: DisposedITAT Delhi03 Mar 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 132(4)Section 153A

…tatement recorded and the evidence/material found during search in order to for an assessment to be based on the statement recorded. 25 ITA.Nos.2100 to 2105/Del./2018 Shri Pradeep Kumar Sharma, Ghaziabad. 26. In CIT v. Sri Ramdas Motor Transport Ltd., (1999) 238 ITR 177 (AP), a Division Bench of Andhra Pradesh High Court, reading the provision of Section 132(4) of the Act in the context of discovering undisclosed income, explained that in cases where no unaccounted documents or incriminating material is found, the powers under Section 132(4) of the Act cannot be invoked. (…) 27. It is also necessary to mention…

Pradeep Kumar Sharma, Delhi vs. DCIT, Central Circle, Noida

In the result, all the appeals of the Assessee are allowed

ITA 2101/DEL/2018[2010-11]Status: DisposedITAT Delhi03 Mar 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 132(4)Section 153A

…tatement recorded and the evidence/material found during search in order to for an assessment to be based on the statement recorded. 25 ITA.Nos.2100 to 2105/Del./2018 Shri Pradeep Kumar Sharma, Ghaziabad. 26. In CIT v. Sri Ramdas Motor Transport Ltd., (1999) 238 ITR 177 (AP), a Division Bench of Andhra Pradesh High Court, reading the provision of Section 132(4) of the Act in the context of discovering undisclosed income, explained that in cases where no unaccounted documents or incriminating material is found, the powers under Section 132(4) of the Act cannot be invoked. (…) 27. It is also necessary to mention…

Pradeep Kumar Sharma, Delhi vs. DCIT, Central Circle, Noida

In the result, all the appeals of the Assessee are allowed

ITA 2100/DEL/2018[2009-10]Status: DisposedITAT Delhi03 Mar 2021AY 2009-10

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 132(4)Section 153A

…tatement recorded and the evidence/material found during search in order to for an assessment to be based on the statement recorded. 25 ITA.Nos.2100 to 2105/Del./2018 Shri Pradeep Kumar Sharma, Ghaziabad. 26. In CIT v. Sri Ramdas Motor Transport Ltd., (1999) 238 ITR 177 (AP), a Division Bench of Andhra Pradesh High Court, reading the provision of Section 132(4) of the Act in the context of discovering undisclosed income, explained that in cases where no unaccounted documents or incriminating material is found, the powers under Section 132(4) of the Act cannot be invoked. (…) 27. It is also necessary to mention…

PCIT (Central) - 3 vs. Anand Kumar Jain (HUF)

ITA/31/2021HC Delhi12 Feb 2021
Section 132Section 132(4)Section 153ASection 260A

…ITA 23/2021 and connected matters Page 1 of 11 $~21 to 27 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 12.02.2021 + ITA 23/2021 & CM APPL. 5385/2021 (Condonation of Delay) PCIT (CENTRAL) - 3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel versus ANAND KUMAR JAIN (HUF) ..... Respondent Through: None + ITA 26/2021 & CM APPL. 5516/2021(Condonation of Delay) PCIT (CENTRAL) -3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel ve…

PCIT (Central) - 3 vs. Anand Kumar Jain (HUF)

ITA/29/2021HC Delhi12 Feb 2021
Section 132Section 132(4)Section 153ASection 260A

…ITA 23/2021 and connected matters Page 1 of 11 $~21 to 27 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 12.02.2021 + ITA 23/2021 & CM APPL. 5385/2021 (Condonation of Delay) PCIT (CENTRAL) - 3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel versus ANAND KUMAR JAIN (HUF) ..... Respondent Through: None + ITA 26/2021 & CM APPL. 5516/2021(Condonation of Delay) PCIT (CENTRAL) -3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel ve…

PCIT (Central) - 3 vs. Anand Kumar Jain (HUF)

ITA/28/2021HC Delhi12 Feb 2021
Section 132Section 132(4)Section 153ASection 260A

…ITA 23/2021 and connected matters Page 1 of 11 $~21 to 27 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 12.02.2021 + ITA 23/2021 & CM APPL. 5385/2021 (Condonation of Delay) PCIT (CENTRAL) - 3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel versus ANAND KUMAR JAIN (HUF) ..... Respondent Through: None + ITA 26/2021 & CM APPL. 5516/2021(Condonation of Delay) PCIT (CENTRAL) -3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel ve…

PCIT (Central) - 3 vs. Anand Kumar Jain (HUF)

ITA/26/2021HC Delhi12 Feb 2021
Section 132Section 132(4)Section 153ASection 260A

…ITA 23/2021 and connected matters Page 1 of 11 $~21 to 27 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 12.02.2021 + ITA 23/2021 & CM APPL. 5385/2021 (Condonation of Delay) PCIT (CENTRAL) - 3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel versus ANAND KUMAR JAIN (HUF) ..... Respondent Through: None + ITA 26/2021 & CM APPL. 5516/2021(Condonation of Delay) PCIT (CENTRAL) -3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel ve…

PCIT (Central) - 3 vs. Anand Kumar Jain (HUF)

ITA/27/2021HC Delhi12 Feb 2021
Section 132Section 132(4)Section 153ASection 260A

…ITA 23/2021 and connected matters Page 1 of 11 $~21 to 27 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 12.02.2021 + ITA 23/2021 & CM APPL. 5385/2021 (Condonation of Delay) PCIT (CENTRAL) - 3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel versus ANAND KUMAR JAIN (HUF) ..... Respondent Through: None + ITA 26/2021 & CM APPL. 5516/2021(Condonation of Delay) PCIT (CENTRAL) -3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel ve…

PCIT (Central) - 3 vs. Anand Kumar Jain (HUF)

ITA/23/2021HC Delhi12 Feb 2021
Section 132Section 132(4)Section 153ASection 260A

…ITA 23/2021 and connected matters Page 1 of 11 $~21 to 27 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 12.02.2021 + ITA 23/2021 & CM APPL. 5385/2021 (Condonation of Delay) PCIT (CENTRAL) - 3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel versus ANAND KUMAR JAIN (HUF) ..... Respondent Through: None + ITA 26/2021 & CM APPL. 5516/2021(Condonation of Delay) PCIT (CENTRAL) -3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel ve…

PCIT (Central) - 3 vs. Anand Kumar Jain (HUF)

ITA/30/2021HC Delhi12 Feb 2021
Section 132Section 132(4)Section 153ASection 260A

…ITA 23/2021 and connected matters Page 1 of 11 $~21 to 27 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 12.02.2021 + ITA 23/2021 & CM APPL. 5385/2021 (Condonation of Delay) PCIT (CENTRAL) - 3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel versus ANAND KUMAR JAIN (HUF) ..... Respondent Through: None + ITA 26/2021 & CM APPL. 5516/2021(Condonation of Delay) PCIT (CENTRAL) -3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel ve…

ACIT, Circle-1, Jodhpur vs. M/S. Vishnu Prakash R Pugalia, Jodhpur

In the result, this appeal of the Revenue is dismissed

ITA 9/JODH/2019[2013-14]Status: DisposedITAT Jodhpur01 Feb 2021AY 2013-14

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. M/S Vishnu Prakash R Pugalia, Circle-1, P. No. 22, Subhash Colony, New Jodhpur. Pali Road, Bhagat Ki Kothi, Jodhpur. Pan No. Aadfv 4672 J

…een found even at the time of search. Under these circumstances, the statement alone cannot be made a sole basis for making addition as unaccounted investment as held by Hon'ble Andhra Pradesh High Court in the case of CIT v. Shri Ramdas Motor Transport[1999] 238 ITR 177/102 Taxman 300. It, however, remains, if the Department's case is that the promoters of the 16 ITA 09/Jodh/2019 ACIT Vs M/s Vishnu Prakash R Pugalia. scheme can be said to have received the amount towards construction or for any reasons more than that disclosed in his accounts by the assessee a suitable action may be taken in the hands of the ven…

Sh. Kasturi Lal Mahajan, Jammu vs. The Dy Commissioner of Income Tax, Jammu

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

ITA 46/ASR/2017[2007-08]Status: DisposedITAT Amritsar30 Dec 2019AY 2007-08

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiita No.46 /Asr/2017 Assessment Year: 2007-08 Assessment Year: 2008-09

For Appellant: Sh. Joginder Singh (Ld. CA)For Respondent: Smt. Prabhjot Kaur (Ld. CIT-DR)
Section 132Section 133ASection 139Section 143(3)Section 153ASection 271(1)(c)Section 274

…ly by virtue of fact that such return shows a higher income, the penalty u/s 271(1) (c) cannot be automatically imposed. The Ld. AR further relied upon the judgment passed by the Andhra Pradesh High Court in the case of CIT vs. Ram Das Motors Transport [1999] 238 ITR 177 wherein it has been held that in cases where no unaccounted documents or incriminating material is found, the powers u/s 132(4) of the Act cannot be invoked. 8.2 The Ld. AR finally argued that the penalty notice issued, does not spell out under which limb of section 271(l)(c) whether it is for concealment of income or furnishing of inaccurate pa…