Commissioner of Income-tax v. Shankarlal Bhagwatiprasad Jalan

84 Taxmann.com 275High Court2017#4887 most cited

What is Commissioner of Income-tax v. Shankarlal Bhagwatiprasad Jalan authority for?

Statements recorded after a search, not during the course of search under oath, lack evidentiary value under Section 132(4).

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Also referred to as

Commissioner of Income-tax v. Shankarlal Bhagwatiprasad Jalan · Section 132(4) · evidentiary value · statement recorded post search · search and seizure · oath · authorized officer

Sections most often in play

Section 132(4)Section 153CSection 69Section 153ASection 143(3)Section 147Section 148Section 69C

Issues it is cited on

section 153cofsection 127(2)(a)section 153aofarbitrary and capricioussection 124(3)(a)section 132(1)(a)section 158bb(1)warrant of authorisationsection 127(2)abatement of assessmentsanction under section 151section 124(3)

Judgments citing Commissioner of Income-tax v. Shankarlal Bhagwatiprasad Jalan

M/S. Sri Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Assistant Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 503/BANG/2020[2013-14]Status: DisposedITAT Bangalore16 Aug 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.500 to 506/Bang/2020 Assessment years : 2010-11 to 2016-17 Sri Devaraj Urs Educational Trust Vs. The Assistant Commissioner for Backward Classes (Regd.), of Income Tax, No.1, Tamaka, Central Circle 1(4), Kolar – 563 101. Bengaluru. PAN: AAATS 5344P APPELLANT RESPONDENT Appellant by : Shri S. Ramasubramaniam, CA Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 16.07.2021 Date of Pronouncement : 16.08.2021 O R D E R Per Chandr…

M/S. Sri Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Assistant Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 502/BANG/2020[2012-13]Status: DisposedITAT Bangalore16 Aug 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.500 to 506/Bang/2020 Assessment years : 2010-11 to 2016-17 Sri Devaraj Urs Educational Trust Vs. The Assistant Commissioner for Backward Classes (Regd.), of Income Tax, No.1, Tamaka, Central Circle 1(4), Kolar – 563 101. Bengaluru. PAN: AAATS 5344P APPELLANT RESPONDENT Appellant by : Shri S. Ramasubramaniam, CA Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 16.07.2021 Date of Pronouncement : 16.08.2021 O R D E R Per Chandr…

M/S. Sri Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Assistant Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 501/BANG/2020[2011-12]Status: DisposedITAT Bangalore16 Aug 2021AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.500 to 506/Bang/2020 Assessment years : 2010-11 to 2016-17 Sri Devaraj Urs Educational Trust Vs. The Assistant Commissioner for Backward Classes (Regd.), of Income Tax, No.1, Tamaka, Central Circle 1(4), Kolar – 563 101. Bengaluru. PAN: AAATS 5344P APPELLANT RESPONDENT Appellant by : Shri S. Ramasubramaniam, CA Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 16.07.2021 Date of Pronouncement : 16.08.2021 O R D E R Per Chandr…

M/S. Sri Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Assistant Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 500/BANG/2020[2010-11]Status: DisposedITAT Bangalore16 Aug 2021AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.500 to 506/Bang/2020 Assessment years : 2010-11 to 2016-17 Sri Devaraj Urs Educational Trust Vs. The Assistant Commissioner for Backward Classes (Regd.), of Income Tax, No.1, Tamaka, Central Circle 1(4), Kolar – 563 101. Bengaluru. PAN: AAATS 5344P APPELLANT RESPONDENT Appellant by : Shri S. Ramasubramaniam, CA Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 16.07.2021 Date of Pronouncement : 16.08.2021 O R D E R Per Chandr…