CIT vs. S. Khadar Khan Son (2008) 300 ITR 157 (Mad.), Paul Mathews and Sons. v. CIT

60 Taxmann.com 205High Court2015#8524 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Sections most often in play

Section 133A Section 143(3)Section 250 Section 132(4)Section 142(1)Section 131 Section 132 Section 143(2)

Issues it is cited on

section 40(a)(3)section 133a(3)(iii)retraction of statement surrender of income section 40a(ia)survey under section 133a section 158bb retracted statement business expediency section 133a section 194c section 132(4)

Judgments citing CIT vs. S. Khadar Khan Son (2008) 300 ITR 157 (Mad.), Paul Mathews and Sons. v. CIT

HARSH DEEP BURMAN,NAWADA vs. AC/DC, AC/DC CIRCLE TWO

In the result, appeal of the assessee is dismissed

ITA 501/PAT/2025[2016-17]Status: DisposedITAT Patna04 Feb 2026AY 2016-17

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI LAXMI PRASAD SAHU (Accountant Member)

For Appellant: Shri Vimlesh Kumar, AdvFor Respondent: Sh. Manab Adak, JCIT

Section 133Section 133ASection 139(1)Section 143(2)Section 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC BENCH”, PATNA (VIRTUAL HEARING AT KOLKATA) SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2016-17 Harsh Deep Burman, Vs. AC/DC, Lal Chowk, Nawada, Circle Two, Patna - Bihar, Nawada - 805110 800001 [PAN: ANYPB5760H] APPELLANT RESPONDENT Assessee by : Shri Vimlesh Kumar, Adv. Revenue by : Sh. Manab Adak, JCIT Date of hearing : 20.01.2026 Date of Pronouncement : 04.02.2026 O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER This is an appeal filed by the assessee against the order passed u/s 250 of the Income Tax Act,…

S CHANDRA PRAKASH,CHENNAI vs. ITO, CENTRAL CIRCLE-3(2), CHENNAI

ITA 2815/CHNY/2025[2021-22]Status: DisposedITAT Chennai05 Jan 2026AY 2021-22

Bench: Shri Aby T Varkey & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:2815/Chny/2025 & Sa No.105/Chny/2025 निर्धारण वर्ष / Assessment Year: 2021-22 S.Chandra Prakash, No.13/5, Vritti Apartment, 2A, Ormes Road, 3Rd Cross Street, Kilpauk S.O, Kilpauk, Chennai – 600 010. Ito, Vs. Central Circle – 3(2), Chennai. [Pan: Aaapc-4541-Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By : Mr. Y. Sridhar, F.C.A. प्रत्यर्थी की ओर से/Respondent By : Ms. R. Anitha, Addl. Cit. सुनवाई की तारीख/Date Of Hearing : 04.12.2025 घोषणा की तारीख/Date Of Pronouncement : 05.01.2026 आदेश /Order Per S. R. Raghunatha, Ам: This Appeal & Stay Application Filed By The Assessee Is Against The Order Of The Learned Commissioner Of Income-Tax (Appeals), Chennai - 20 (In Short "Cit(A)") Passed U/S.250 Of The Income-Tax Act, 1961 (In Short "The Act") Dated 08.08.2025 Pertaining To Assessment Year (Ay) 2021-22 Against The Order Passed By The Acit, Central Circle-3(2), Chennai, U/S.143(3) Of The Act Dated 30.12.2022. :-2-:

For Appellant: Mr. Y. Sridhar, F.C.AFor Respondent: Ms. R. Anitha, Addl. CIT

Section 131Section 132ASection 143(3)Section 250Section 69

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, CHENNAI श्री एबी टी वर्की, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:2815/Chny/2025 & SA No.105/Chny/2025 निर्धारण वर्ष / Assessment Year: 2021-22 S.Chandra Prakash, No.13/5, Vritti Apartment, 2A, Ormes Road, 3rd Cross Street, Kilpauk S.O, Kilpauk, Chennai – 600 010. ITO, vs. Central Circle – 3(2), Chennai. [PAN: AAAPC-4541-Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant…

SHRI SUBHASH KUMAR AAHI,SATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-SATNA, SATNA

In the result, the appeal is partly allowed

ITA 24/JAB/2019[2013-14]Status: DisposedITAT Jabalpur12 Dec 2025AY 2013-14

Bench: Shri Kul Bharatshri Nikhil Choudhary

For Respondent: Shri N.M. Prasad, Sr. DR 1

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH JABALPUR BEFORE SHRI KUL BHARAT, VICE PRESIDENT SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA No. 24/JAB/2019) (Assessment Year: 2013-14) Shri Subhash Kumar Aahi, Assistant Commissioner of Income Tax, Prop. of M/s Mahan Jewellers, Circle, Chowk Bazar, Satna (MP) 485001 Vs. Satna (MP)- 485001 PAN/GIR No. ACJPA 5355K (Applicant) : (Respondent) Applicant by : Shri Sanjay Nema Advocate And Shri Ashish Goyal, Advocate Respondent by : Shri N.M. Prasad, Sr. DR 1 Date of Hearing : 15.09.2025 Date of Pronouncement : 12.12.2025 O R D E R PER NIKHIL CHOUDHARY, AM: This i…

CHOKKANAHALLI GUNDAPPA CHANDRAPPA ,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(4), BANGALORE

In the result both these appeals filed by the assessee are allowed

ITA 311/BANG/2025[2018-19]Status: DisposedITAT Bangalore07 Nov 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Sri Sandeep C., A.RFor Respondent: Sri N. Balusamy, D.R

Section 133ASection 143(2)Section 250

…ITANos.310 & 311/Bang/2025 Shri Chokkanahalli Gundappa Chandrappa, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI,VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. 310 & 311/Bang/2025 Assessment Year : 2017-18 & 2018-19 Shri Chokkanahalli Gundappa Chandrappa No.4 AC-402, CGC Complex Kammanahalli Main Road DCIT Vs. Bangalore 560 043 Central Circle 1(4) Bangalore PAN NO :ACBPC1500A APPELLANT RESPONDENT Appellant by : Sri Sandeep C., A.R. Respondent by : Sri N. Balusamy, D.R. Date of Hearing : 11.08.2025 Date of Pronouncement : 07.11.2025 O R D E…

CHOKKANAHALLI GUNDAPPA CHANDRAPPA ,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(4), BANGALORE

ITA 310/BANG/2025[2017-18]Status: DisposedITAT Bangalore07 Nov 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Sri Sandeep C., A.RFor Respondent: Sri N. Balusamy, D.R

Section 133ASection 250Section 37

…ITA Nos.310 & 311/Bang/2025 Shri Chokkanahalli Gundappa Chandrappa, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "A"BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI,VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.310 & 311/Bang/2025 Assessment Year : 2017-18 & 2018-19 Shri Chokkanahalli Gundappa Chandrappa No.4 AC-402, CGC Complex Kammanahalli Main Road Bangalore 560 043 PAN NO : ACBPC1500A Vs. DCIT Central Circle 1(4) Bangalore RESPONDENT APPELLANT Appellant by : Sri Sandeep C., A.R. Respondent by : Sri N. Balusamy, D.R. Date of Hearing : 11.08.2025 Date of Pronouncement : 07.11.2025…

MANOJ KUMAR KHUBANI,BARMER vs. DC CEN CIR 2 JDH, JODHPUR

In the result, stands ALLOWED

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

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

Section 143(3)Section 250

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

RAJESH KUMAR POONIA,JHUNJHUNU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- JHUNJHUNU, JHUNJHUNU, JHUNJHUNU

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

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

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

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

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 611 & 623/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2016-17 & 2017-18 cuke Rajesh Kumar Poonia ACIT, Vs. S/o Ishwar Singh Poonia Thirpali Circle-Jhunjhunu, Chooti, Thirpali Bapi Rajgarh, Jhunjhunu Churu LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BRXPK 6775 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh.…

RAJESH KUMAR POONIA,JHUNJHUNU vs. ASSISTANT COMMISSIONER OF INCOME TAX, JHUNJHUNU

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

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

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

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

M/S. AMRUT DISTILLERIES PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

ITA 950/BANG/2023[2017-18]Status: DisposedITAT Bangalore28 Jan 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

For Appellant: Shri. Prateek P, CAFor Respondent: Shri. Sridhar E, CIT(DR)(ITAT), Bangalore

Section 133ASection 40A(3)

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ANDSHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.948 to 950/Bang/2023 Assessment Years : 2015-16, 2016-17, 2017-18 M/s. Amrut Distilleries Pvt. Ltd., Vs. DCIT, 7th Floor, No.30, JNR City Centre, Central Circle – 1(1), Rajaram Mohan Roy Road, Bangalore. Sampangi Ram Nagar, Bengaluru– 560 027. PAN : AACCA 6529 R APPELLANT RESPONDENT Assessee by : Shri. Prateek P, CA Revenue by : Shri. Sridhar E, CIT(DR)(ITAT), Bangalore. Date of hearing : 04.11.2024 Date of Pronouncement : 28.01.2025 ORDER Per Laxmi Prasad…

M/S. AMRUT DISTILLERIES PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

ITA 949/BANG/2023[2016-17]Status: DisposedITAT Bangalore28 Jan 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

For Appellant: Shri. Prateek P, CAFor Respondent: Shri. Sridhar E, CIT(DR)(ITAT), Bangalore

Section 133ASection 40A(3)

M/S. AMRUT DISTILLERIES PRIVATE LIMITED ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

ITA 948/BANG/2023[2015-16]Status: DisposedITAT Bangalore28 Jan 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

For Appellant: Shri. Prateek P, CAFor Respondent: Shri. Sridhar E, CIT(DR)(ITAT), Bangalore

Section 133ASection 40A(3)

DR. PURVESH MANSUKHLAL SHAH,VADODARA vs. THE INCOME TAX OFFICER, WARD-1(2)(3),, BARODA

In the result, the appeal of the assessee is allowed

ITA 2952/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad25 Nov 2024AY 2012-13

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Manish J. Shah, Shri Jimi Patel & ShriFor Respondent: Shri Kamlesh Makwana, CIT DR

Section 131ASection 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.2952/Ahd/2016 (Assessment Year: 2012-13) Dr. Purvesh Mansukhlal Shah, Vs. Income Tax Officer, 16, Udyog Nagar Society, Outside Ward-3(1)(2), Panigate, B/h. Ayurvedic College, Vadodara Vadodara-390019 [PAN No.AVSPS3792E] (Appellant) .. (Respondent) Appellant by : Shri Manish J. Shah, Shri Jimi Patel & Shri Rushin Patel, A.Rs. Respondent by: Shri Kamlesh Makwana, CIT DR Date of Hearing 29.08.2024 Date of Pronouncement 25.11.2024 O R D E R PER SIDDHARTHA NAU…

M/S. ALANKAR JEWELLERS ,BETUL vs. DCIT ITARSI, ITARSI

In the result appeal of the assessee is partly allowed

ITA 992/IND/2019[2016-17]Status: DisposedITAT Indore30 Apr 2021AY 2016-17

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2016-17

Section 133ASection 143(2)Section 143(3)Section 234ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE MANISH BORAD, ACCOUNTANT MEMBER AND HON’BLE MADHUMITA ROY, JUDICIAL MEMBER Assessment Year 2016-17 M/s Alankar Jewelers, : Appellant 1, Kothi Bazar, Betul PAN : ABAFA8140Q V/s DCIT, Itarsi : Respondent Revenue by Shri Harshit Bari, Sr.DR Assessee by S/Shri Asish Goyal & N.D. Patwa, ARs Date of Hearing 07.04.2021 Date of Pronouncement 30.04.2021 O R D E R PER MANISH BORAD, A.M The above captioned appeal filed at the instance of the assessee for Assessment Year 2016-17 is directed against the ord…