CIT v. Sunil Agarwal (

369 ITR 171High Court2014#332 most cited

What is CIT v. Sunil Agarwal ( authority for?

An addition to income based solely on a statement recorded under section 132(4) is not sustainable if that statement has been retracted and there is no corroborative material.

254

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. Sunil Agarwal · 369 ITR 171 · section 132(4) · retracted statement · corroborative material · evidentiary value · search and seizure · undisclosed income

Sections most often in play

Section 143(3)Section 132(4)Section 153ASection 153CSection 147Section 69ASection 69CSection 132

Issues it is cited on

section 158b(b)section 158bb(1)section 153(a)section 158bbaccumulated profitsretracted statementsection 94section 2(22)section 2(22)(e)deemed dividendsection 268aretraction of statement

Judgments citing CIT v. Sunil Agarwal (

Dy CIT CC 2 (2), Mumbai vs. Smt. Kalpana Mukesh Ruia, Mumbai

The appeal stands dismissed

ITA 6962/MUM/2019[2012-13]Status: DisposedITAT Mumbai31 Dec 2020AY 2012-13
Section 143(1)Section 143(3)Section 153ASection 68

…ubmits that in the following case laws it has been held that the statement recorded u/s. 132(4) does not have evidentiary value when retracted if there is no any corroborative material :- • CIT Vs. Sunil Agarwal (379 ITR 367) • CIT Vs. Naresh Kumar Agarwal (369 ITR 171) • DCIT Vs. Narendra Garg & Ashok Garg (AOP) (ITA No. 1531 & 1532 of 2007 dated 28.7.2016) • DCIT Vs. Marathon Fiscal Pvt. Ltd. (ITA no. 5783 & 5784/Mum/2017 dated 28.8.2019) 17 Rajesh Ruia Group of cases • Tribhuvandas Bhimji Zaveri (ITA no. 2250 & 2251/Mum/2013 dated 4.11.2015) 22. Furthermore, learned counsel referred to CBDT Instruction…

Kalpna Mukesh Ruia, Mumbai vs. DCIT CC 2 (2), Mumbai

The appeal stands dismissed

ITA 6519/MUM/2019[2012-13]Status: DisposedITAT Mumbai31 Dec 2020AY 2012-13
Section 143(1)Section 143(3)Section 153ASection 68

…ubmits that in the following case laws it has been held that the statement recorded u/s. 132(4) does not have evidentiary value when retracted if there is no any corroborative material :- • CIT Vs. Sunil Agarwal (379 ITR 367) • CIT Vs. Naresh Kumar Agarwal (369 ITR 171) • DCIT Vs. Narendra Garg & Ashok Garg (AOP) (ITA No. 1531 & 1532 of 2007 dated 28.7.2016) • DCIT Vs. Marathon Fiscal Pvt. Ltd. (ITA no. 5783 & 5784/Mum/2017 dated 28.8.2019) 17 Rajesh Ruia Group of cases • Tribhuvandas Bhimji Zaveri (ITA no. 2250 & 2251/Mum/2013 dated 4.11.2015) 22. Furthermore, learned counsel referred to CBDT Instruction…

The Deputy Commissioner of Income Tax, Central Circle-1, Gutnur vs. Arunachalam Manickvel, Gutnur

In the result, appeal of the revenue for the A

ITA 207/VIZ/2020[2016-17]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2016-17

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री िी. दुगाा राि,न्याधयकसदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.202/Viz/2020 to 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 to 2016-17) Dy.Commissioner of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/s Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [PAN :ACFPA3107K] (अपीलार्थी…

The Deputy Commissioner of Income Tax, Central Circle-1, Gutnur vs. Arunachalam Manickvel, Gutnur

In the result, appeal of the revenue for the A

ITA 206/VIZ/2020[2015-16]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2015-16

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री िी. दुगाा राि,न्याधयकसदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.202/Viz/2020 to 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 to 2016-17) Dy.Commissioner of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/s Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [PAN :ACFPA3107K] (अपीलार्थी…

The Deputy Commissioner of Income Tax, Central Circle-1, Guntur vs. Arunachalam Manickvel, Gutnur

In the result, appeal of the revenue for the A

ITA 205/VIZ/2020[2014-15]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2014-15

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री िी. दुगाा राि,न्याधयकसदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.202/Viz/2020 to 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 to 2016-17) Dy.Commissioner of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/s Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [PAN :ACFPA3107K] (अपीलार्थी…

The Deputy Commissioner of Income Tax, Central Circle-1, Gutnur vs. Arunachalam Manickvel, Gutnur

In the result, appeal of the revenue for the A

ITA 204/VIZ/2020[2013-14]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2013-14

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री िी. दुगाा राि,न्याधयकसदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.202/Viz/2020 to 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 to 2016-17) Dy.Commissioner of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/s Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [PAN :ACFPA3107K] (अपीलार्थी…

The Deputy Commissioner of Income Tax, Central Circle-1, Gutnur vs. Arunachalam Manickvel, Gutnur

In the result, appeal of the revenue for the A

ITA 203/VIZ/2020[2012-13]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2012-13

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री िी. दुगाा राि,न्याधयकसदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.202/Viz/2020 to 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 to 2016-17) Dy.Commissioner of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/s Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [PAN :ACFPA3107K] (अपीलार्थी…

The Deputy Commissioner of Income Tax, Central Circle-1, Guntur vs. Arunachalam Manickvel, Gutnur

In the result, appeal of the revenue for the A

ITA 202/VIZ/2020[2011-12]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2011-12

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132Section 132(4)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री िी. दुगाा राि,न्याधयकसदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.202/Viz/2020 to 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 to 2016-17) Dy.Commissioner of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/s Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [PAN :ACFPA3107K] (अपीलार्थी…

The Deputy Commissioner of Income Tax, Central Circle-1, Guntur vs. Bharathi Consumer Care Products Private Limited, Guntur

In the result, appeals of the revenue for the A

ITA 201/VIZ/2020[2017-18]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2017-18

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.197/Viz/2020 To 201/Viz/2020 (ननधधारण वर्ा/Assessment Year:2013-14 To 2017-18) Dy.Commissioner Of Vs. M/S Bharathi Consumer Care Income Tax Products Pvt. Ltd., Central Circle-1 11/25, Amaravathi Road, Guntur Gorantla, Guntur [Pan : Aadcb9107B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench : These Appeals Are Filed By The Revenue Against The Orders Of The Commissioner Of Income Tax (Appeals)-3, Visakhapatnam In Appeal Nos.314 To 318 /2019-20/Cit(A)-3/Vsp/2020-21 Dated 31.07.2020 For The Assessment Year (A.Y.)2013-14 To 2017-18. The Appeals Are Filed By The Revenue With The Delay Of 3 Days Along With Condonation Petition Stating Administrative Reasons & Requested To Condone The Delay.

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132(4)Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री िी. दुगाा राि,न्याधयकसदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.197/Viz/2020 to 201/Viz/2020 (ननधधारण वर्ा/Assessment Year:2013-14 to 2017-18) Dy.Commissioner of Vs. M/s Bharathi Consumer Care Income Tax Products Pvt. Ltd., Central Circle-1 11/25, Amaravathi Road, Guntur Gorantla, Guntur [PAN : AADCB9107B] (अपीलार्थी/ Appellan…

The Deputy Commissioner of Income Tax, Central Circle, Guntur vs. Bharathi Consumer Care Products Private Limited, Guntur

In the result, appeals of the revenue for the A

ITA 200/VIZ/2020[2016-17]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2016-17

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.197/Viz/2020 To 201/Viz/2020 (ननधधारण वर्ा/Assessment Year:2013-14 To 2017-18) Dy.Commissioner Of Vs. M/S Bharathi Consumer Care Income Tax Products Pvt. Ltd., Central Circle-1 11/25, Amaravathi Road, Guntur Gorantla, Guntur [Pan : Aadcb9107B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench : These Appeals Are Filed By The Revenue Against The Orders Of The Commissioner Of Income Tax (Appeals)-3, Visakhapatnam In Appeal Nos.314 To 318 /2019-20/Cit(A)-3/Vsp/2020-21 Dated 31.07.2020 For The Assessment Year (A.Y.)2013-14 To 2017-18. The Appeals Are Filed By The Revenue With The Delay Of 3 Days Along With Condonation Petition Stating Administrative Reasons & Requested To Condone The Delay.

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132(4)Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री िी. दुगाा राि,न्याधयकसदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.197/Viz/2020 to 201/Viz/2020 (ननधधारण वर्ा/Assessment Year:2013-14 to 2017-18) Dy.Commissioner of Vs. M/s Bharathi Consumer Care Income Tax Products Pvt. Ltd., Central Circle-1 11/25, Amaravathi Road, Guntur Gorantla, Guntur [PAN : AADCB9107B] (अपीलार्थी/ Appellan…

The Deputy Commissioner of Income Tax, Central Circle, Guntur vs. Bharathi Consumer Care Products Private Limited, Guntur

In the result, appeals of the revenue for the A

ITA 199/VIZ/2020[2015-16]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2015-16

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.197/Viz/2020 To 201/Viz/2020 (ननधधारण वर्ा/Assessment Year:2013-14 To 2017-18) Dy.Commissioner Of Vs. M/S Bharathi Consumer Care Income Tax Products Pvt. Ltd., Central Circle-1 11/25, Amaravathi Road, Guntur Gorantla, Guntur [Pan : Aadcb9107B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench : These Appeals Are Filed By The Revenue Against The Orders Of The Commissioner Of Income Tax (Appeals)-3, Visakhapatnam In Appeal Nos.314 To 318 /2019-20/Cit(A)-3/Vsp/2020-21 Dated 31.07.2020 For The Assessment Year (A.Y.)2013-14 To 2017-18. The Appeals Are Filed By The Revenue With The Delay Of 3 Days Along With Condonation Petition Stating Administrative Reasons & Requested To Condone The Delay.

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132(4)Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री िी. दुगाा राि,न्याधयकसदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.197/Viz/2020 to 201/Viz/2020 (ननधधारण वर्ा/Assessment Year:2013-14 to 2017-18) Dy.Commissioner of Vs. M/s Bharathi Consumer Care Income Tax Products Pvt. Ltd., Central Circle-1 11/25, Amaravathi Road, Guntur Gorantla, Guntur [PAN : AADCB9107B] (अपीलार्थी/ Appellan…

The Deputy Commissioner of Income Tax, Central Circle, Guntur vs. Bharathi Consumer Care Products Private Limited, Guntur

In the result, appeals of the revenue for the A

ITA 198/VIZ/2020[2014-15]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.197/Viz/2020 To 201/Viz/2020 (ननधधारण वर्ा/Assessment Year:2013-14 To 2017-18) Dy.Commissioner Of Vs. M/S Bharathi Consumer Care Income Tax Products Pvt. Ltd., Central Circle-1 11/25, Amaravathi Road, Guntur Gorantla, Guntur [Pan : Aadcb9107B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench : These Appeals Are Filed By The Revenue Against The Orders Of The Commissioner Of Income Tax (Appeals)-3, Visakhapatnam In Appeal Nos.314 To 318 /2019-20/Cit(A)-3/Vsp/2020-21 Dated 31.07.2020 For The Assessment Year (A.Y.)2013-14 To 2017-18. The Appeals Are Filed By The Revenue With The Delay Of 3 Days Along With Condonation Petition Stating Administrative Reasons & Requested To Condone The Delay.

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132(4)Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री िी. दुगाा राि,न्याधयकसदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.197/Viz/2020 to 201/Viz/2020 (ननधधारण वर्ा/Assessment Year:2013-14 to 2017-18) Dy.Commissioner of Vs. M/s Bharathi Consumer Care Income Tax Products Pvt. Ltd., Central Circle-1 11/25, Amaravathi Road, Guntur Gorantla, Guntur [PAN : AADCB9107B] (अपीलार्थी/ Appellan…

The Deputy Commissioner of Income Tax, Central Circle-1, Guntur vs. Bharathi Consumer Care Products Private Limited, Guntur

In the result, appeals of the revenue for the A

ITA 197/VIZ/2020[2013-14]Status: DisposedITAT Visakhapatnam23 Dec 2020AY 2013-14

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.197/Viz/2020 To 201/Viz/2020 (ननधधारण वर्ा/Assessment Year:2013-14 To 2017-18) Dy.Commissioner Of Vs. M/S Bharathi Consumer Care Income Tax Products Pvt. Ltd., Central Circle-1 11/25, Amaravathi Road, Guntur Gorantla, Guntur [Pan : Aadcb9107B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench : These Appeals Are Filed By The Revenue Against The Orders Of The Commissioner Of Income Tax (Appeals)-3, Visakhapatnam In Appeal Nos.314 To 318 /2019-20/Cit(A)-3/Vsp/2020-21 Dated 31.07.2020 For The Assessment Year (A.Y.)2013-14 To 2017-18. The Appeals Are Filed By The Revenue With The Delay Of 3 Days Along With Condonation Petition Stating Administrative Reasons & Requested To Condone The Delay.

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri M.V.Prasad, AR
Section 132(4)Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री िी. दुगाा राि,न्याधयकसदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.197/Viz/2020 to 201/Viz/2020 (ननधधारण वर्ा/Assessment Year:2013-14 to 2017-18) Dy.Commissioner of Vs. M/s Bharathi Consumer Care Income Tax Products Pvt. Ltd., Central Circle-1 11/25, Amaravathi Road, Guntur Gorantla, Guntur [PAN : AADCB9107B] (अपीलार्थी/ Appellan…

The Deputy Commissioner of Income Tax, Central Circle-1, Guntur vs. Paruchuru Satish Kumar(HUF), Guntur

In the result, appeals filed by the Revenue and the cross objections filed by the assessee are dismissed

ITA 699/VIZ/2019[2016-17]Status: DisposedITAT Visakhapatnam23 Nov 2020AY 2016-17

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri M.V. Prasad, CAFor Respondent: Shri D.K.Sonawal, CIT DR
Section 131Section 132Section 132(4)

…ster concerns of the Assessee. On the legality of the statement recorded u/s 132(4) of the I.T.Act, reference is invited to the following cases on the subject. The Telangana & Andhra Pradesh High Court in the case of C.I.T Vs. Naresh Kumaf Agarwal reported in 369 ITR 171 @ pages 177 to 179 held as under: “11. The mandate under sub section (4) gets honoured only when there is no other version from the assessee, vis-à-vis the statement. In such a case, the statement would constitute the basis for making block assessment even if the department does not have any other material to buttress its case. However, if the st…

The Deputy Commissioner of Income Tax, Central Circle-1, Guntur vs. Paruchuru Satish Kumar(HUF), Guntur

In the result, appeals filed by the Revenue and the cross objections filed by the assessee are dismissed

ITA 698/VIZ/2019[2015-16]Status: DisposedITAT Visakhapatnam23 Nov 2020AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri M.V. Prasad, CAFor Respondent: Shri D.K.Sonawal, CIT DR
Section 131Section 132Section 132(4)

…ster concerns of the Assessee. On the legality of the statement recorded u/s 132(4) of the I.T.Act, reference is invited to the following cases on the subject. The Telangana & Andhra Pradesh High Court in the case of C.I.T Vs. Naresh Kumaf Agarwal reported in 369 ITR 171 @ pages 177 to 179 held as under: “11. The mandate under sub section (4) gets honoured only when there is no other version from the assessee, vis-à-vis the statement. In such a case, the statement would constitute the basis for making block assessment even if the department does not have any other material to buttress its case. However, if the st…

Shri Jaisingh Yadav, Jaipur vs. ACIT, Central Circle-3 Jaipur

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

ITA 1291/JPR/2019[2015-16]Status: DisposedITAT Jaipur20 Oct 2020AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1290 & 1291/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2014-15 & 2015-16 Cuke Jaisingh Yadav, A.C.I.T., Vs. 1, Mehta Ki Dhani, Chandra Nagar- Central Circle-3, A, Govindpura, Kalwar Road, Jaipur. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Acwpy 5493 R Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Avinash Khandelwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Ms. Chanchal Meena (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 07/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 21/10/2020 Vkns'K@ Order Per: Sandeep Gosain, J.M. Both These Appeals Have Been Filed By The Assessee Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur Dated 18/09/2019 For The A.Y. 2014-15 & 2015-16 Respectively. Grounds Taken By The Assessee In Both These Appeals Are Reproduced As Under: Grounds Of Ita No. 1290/Jp/2019 (A.Y. 2014-15) “1. The Learned Ao Has Seriously Erred In Law & Facts In Making Addition Of Rs. 1274700 In The Income Of Assessee As Undisclosed Income. Hon'Ble Cit (Appeals) Has Seriously Erred In Rejecting The Appeal Of Assessee & Confirming The Additions Without Considering The Appeal Submission & On Wrong Premise. The Learned Cit (Appeals) Erred In Referring The Copy Of Itr Of Female Family Members Of Assessee As Certain Loose Documents Which Contained Incriminating Transaction & Also Erred In Stating That The Appellant

For Appellant: Shri Avinash Khandelwal (CA)For Respondent: Ms. Chanchal Meena (Addl.CIT)
Section 292C

…nd it loses the strength, to stand on its own. Once the statement is retracted, the assessing authority has to garner some support, to the statement for passing an order of assessment. 11. In I. T. T. A. No. 112 of 2003 (see CIT v. Naresh Kumar Agarwal [2014] 369 ITR 171/[2015] 53 taxmann.com 306 (AP) this court dealt with the very aspect and held that a retracted statement cannot constitute the sole basis for fastening liability upon the assessee. 12. In the instant case, the appellants specifically pleaded that the statements were recorded from them by applying pressure, till midnight, and that they have been d…

Shri Jaisingh Yadav, Jaipur vs. ACIT, Central Circle-3 Jaipur

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

ITA 1290/JPR/2019[2014-15]Status: DisposedITAT Jaipur20 Oct 2020AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1290 & 1291/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2014-15 & 2015-16 Cuke Jaisingh Yadav, A.C.I.T., Vs. 1, Mehta Ki Dhani, Chandra Nagar- Central Circle-3, A, Govindpura, Kalwar Road, Jaipur. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Acwpy 5493 R Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Avinash Khandelwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Ms. Chanchal Meena (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 07/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 21/10/2020 Vkns'K@ Order Per: Sandeep Gosain, J.M. Both These Appeals Have Been Filed By The Assessee Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur Dated 18/09/2019 For The A.Y. 2014-15 & 2015-16 Respectively. Grounds Taken By The Assessee In Both These Appeals Are Reproduced As Under: Grounds Of Ita No. 1290/Jp/2019 (A.Y. 2014-15) “1. The Learned Ao Has Seriously Erred In Law & Facts In Making Addition Of Rs. 1274700 In The Income Of Assessee As Undisclosed Income. Hon'Ble Cit (Appeals) Has Seriously Erred In Rejecting The Appeal Of Assessee & Confirming The Additions Without Considering The Appeal Submission & On Wrong Premise. The Learned Cit (Appeals) Erred In Referring The Copy Of Itr Of Female Family Members Of Assessee As Certain Loose Documents Which Contained Incriminating Transaction & Also Erred In Stating That The Appellant

For Appellant: Shri Avinash Khandelwal (CA)For Respondent: Ms. Chanchal Meena (Addl.CIT)
Section 292C

…nd it loses the strength, to stand on its own. Once the statement is retracted, the assessing authority has to garner some support, to the statement for passing an order of assessment. 11. In I. T. T. A. No. 112 of 2003 (see CIT v. Naresh Kumar Agarwal [2014] 369 ITR 171/[2015] 53 taxmann.com 306 (AP) this court dealt with the very aspect and held that a retracted statement cannot constitute the sole basis for fastening liability upon the assessee. 12. In the instant case, the appellants specifically pleaded that the statements were recorded from them by applying pressure, till midnight, and that they have been d…

M/S Modern Malleables Limited, Kolkata vs. D.C.I.T Cir - 8(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2548/KOL/2019[2013-14]Status: DisposedITAT Kolkata20 Mar 2020AY 2013-14

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey, Jm] Assessment Year: 2013-14

Section 131Section 132

…it was held that when statements of witnesses are made basis of demand, not allowing assessee to cross- examine witnesses is a serious flaw which makes order nullity, as it amounts to violation of principles of natural justice. b)CIT vs. Sunil Aggarwal (2015) 379 ITR 367(Del), Held, it was incumbent on the AO to afford the assessee an opportunity to cross-examine the third party relying on whose statement addition was made. 15. The ld. AR of the assessee drew our attention to the following case laws, wherein it was laid down by the Hon’ble Courts, that once primary onus has been discharged by the assessee, onus…

Deputy Commissioner of Income Tax Central Circle-6(3), Mumbai vs. M/S.Chetan R. Shah (HUF), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 5781/MUM/2017[2013-14]Status: DisposedITAT Mumbai10 Jan 2020AY 2013-14

Bench: Shri C.N.Prasad & Shri G. Manjunathadcit,Cc-6(3) Vs. M/S Chetan R.Shah (Huf) Room No.1926, 19Th Floor 702, Marathon Max, Air India Building Kailash Bunglow Nariman Point Lala Devidayal Road Mumbai-400 021 Mulund(West) Mumbai-400 080 Pan/Gir No.Aaahc9579E Appellant) .. (Respondent)

Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI C.N.PRASAD, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER DCIT,CC-6(3) Vs. M/s Chetan R.Shah (HUF) Room No.1926, 19th Floor 702, Marathon Max, Air India Building Kailash Bunglow Nariman Point Lala DeviDayal Road Mumbai-400 021 Mulund(West) Mumbai-400 080 PAN/GIR No.AAAHC9579E Appellant) .. (Respondent) Revenue by Shri Kumar Padmapani Bora, DR Assessee by Shri. J.P.Bairagra, AR Date of Hearing 28/11/2019 Date of Pronouncement 10/01/2020 आदेश आदेश / O R D E R आदेश आदेश PER G.MANJUNATHA (A.M): This appeal filed by the revenue is dire…

Shri Puneet Jain, Meerut vs. ITO, Meerut

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

ITA 1569/DEL/2012[2008-09]Status: DisposedITAT Delhi27 Sept 2019AY 2008-09

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri K. Sampat, AdvFor Respondent: Smt. Suleka Verma, CIT-DR
Section 131Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 234ASection 271(1)(c)Section 44A

…the dictum are – 8. a) C. Vasant Lai & Co., Vs. CIT (1962) 45 ITR 206 (SC) b) Kishan Chand Cheiia Ram vs. CIT (1980) 125 ITR 713 (SC) c) Chuharmal vs. CIT (1988) 172 ITR 250 d) CIT vs. SMC Share Brokers Ltd. (2007) 288 ITR 345 e) CIT vs. Sunil Aggarwai (2015) 379 ITR 367 (Del) f) CIT vs. Ansal Properties & Industries (order annexed) g) CIT vs. Trans Asia Securities Pvt. Ltd. (order annexed) h) CIT vs. Andaman Timber Inds Ltd. (2015) 281 CTR 241 (SC) Relevant portions in the cited judgement are highlighted and submitted. 9. The Ld. CIT(DR) submitted that Sri R.S. Mittal was not the department's witness and that, t…