Greenview Restaurant v. ACIT

263 ITR 169High Court2003#1062 most cited

What is Greenview Restaurant v. ACIT authority for?

A statement recorded under Section 132(4) during a search operation holds evidentiary value, and its mere retraction is insufficient to dislodge this value unless the assessee provides evidence of coercion or inducement during its recording.

103

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

Greenview Restaurant v. ACIT · Section 132(4) statement · retracted statement · evidentiary value · burden of proof coercion · inducement during statement · search assessment · Section 153C · Gauhati High Court

Also reported as

133 Taxmann 432185 CTR 651

Sections most often in play

Section 132Section 143(3)Section 153CSection 131Section 132(4)Section 132(4A)Section 254Section 69

Issues it is cited on

section 133(a)abatement of assessmentsection 153b(1)(a)time barred assessmentsection 148(1)section 153(1)(a)bona fide mistakestatement under section 132(4)retracted statementsection 90asection 153b(1)section 153(4)

Judgments citing Greenview Restaurant v. ACIT

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Asr Engineering and Projects Limited, Hyderabad

In the result, a) ITA Nos

ITA 223/HYD/2019[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…d the said amount which was held as undisclosed income. (6) 108 ITD 142 Carpenters Classic Pvt. Ltd. - In the said case the authorities found unaccounted cash receipts of Rs.2,14,12,715/- and the assessee declared 50% i.e., Rs.1,07,06,088/- as his income. (7) 263 ITR 169 Green View Restaurant Vs ACIT. In the said case, the High Court observed that addition was made on the basis of statement of a partner u/s 132(4) of the I.T. Act. ASR Engg. & Projects Ltd. and to others The Hon’ble High Court also found that the asessee was not provided with any opportunity to explain the retraction of the statement. Therefore,…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Asr Engineering and Projects Limited, Hyderabad

In the result, a) ITA Nos

ITA 222/HYD/2019[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…d the said amount which was held as undisclosed income. (6) 108 ITD 142 Carpenters Classic Pvt. Ltd. - In the said case the authorities found unaccounted cash receipts of Rs.2,14,12,715/- and the assessee declared 50% i.e., Rs.1,07,06,088/- as his income. (7) 263 ITR 169 Green View Restaurant Vs ACIT. In the said case, the High Court observed that addition was made on the basis of statement of a partner u/s 132(4) of the I.T. Act. ASR Engg. & Projects Ltd. and to others The Hon’ble High Court also found that the asessee was not provided with any opportunity to explain the retraction of the statement. Therefore,…

Dy. Commissioner of Income Tax, Central Circle-1(3)., Hyderabad vs. Sai Sudhir Infrastructures Limited, Hyderabad

In the result, a) ITA Nos

ITA 1385/HYD/2017[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…d the said amount which was held as undisclosed income. (6) 108 ITD 142 Carpenters Classic Pvt. Ltd. - In the said case the authorities found unaccounted cash receipts of Rs.2,14,12,715/- and the assessee declared 50% i.e., Rs.1,07,06,088/- as his income. (7) 263 ITR 169 Green View Restaurant Vs ACIT. In the said case, the High Court observed that addition was made on the basis of statement of a partner u/s 132(4) of the I.T. Act. ASR Engg. & Projects Ltd. and to others The Hon’ble High Court also found that the asessee was not provided with any opportunity to explain the retraction of the statement. Therefore,…

Dy. Commissioner of Income Tax, Central Circle-1(3)., Hyderabad vs. Sai Sudhir Infrastructures Limited, Hyderabad

In the result, a) ITA Nos

ITA 1384/HYD/2017[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…d the said amount which was held as undisclosed income. (6) 108 ITD 142 Carpenters Classic Pvt. Ltd. - In the said case the authorities found unaccounted cash receipts of Rs.2,14,12,715/- and the assessee declared 50% i.e., Rs.1,07,06,088/- as his income. (7) 263 ITR 169 Green View Restaurant Vs ACIT. In the said case, the High Court observed that addition was made on the basis of statement of a partner u/s 132(4) of the I.T. Act. ASR Engg. & Projects Ltd. and to others The Hon’ble High Court also found that the asessee was not provided with any opportunity to explain the retraction of the statement. Therefore,…

Dy. Commissioner of Income Tax, Central Circle-1(3)., Hyderabad vs. Sai Sudhir Infrastructures Limited, Hyderabad

In the result, a) ITA Nos

ITA 1383/HYD/2017[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…d the said amount which was held as undisclosed income. (6) 108 ITD 142 Carpenters Classic Pvt. Ltd. - In the said case the authorities found unaccounted cash receipts of Rs.2,14,12,715/- and the assessee declared 50% i.e., Rs.1,07,06,088/- as his income. (7) 263 ITR 169 Green View Restaurant Vs ACIT. In the said case, the High Court observed that addition was made on the basis of statement of a partner u/s 132(4) of the I.T. Act. ASR Engg. & Projects Ltd. and to others The Hon’ble High Court also found that the asessee was not provided with any opportunity to explain the retraction of the statement. Therefore,…

Dy. Commsioner of Income Tax, Central Circle-1(3)., Hyderabad vs. Sai Sudhir Infrastructures Limited., Hyderabad

In the result, a) ITA Nos

ITA 1382/HYD/2017[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…d the said amount which was held as undisclosed income. (6) 108 ITD 142 Carpenters Classic Pvt. Ltd. - In the said case the authorities found unaccounted cash receipts of Rs.2,14,12,715/- and the assessee declared 50% i.e., Rs.1,07,06,088/- as his income. (7) 263 ITR 169 Green View Restaurant Vs ACIT. In the said case, the High Court observed that addition was made on the basis of statement of a partner u/s 132(4) of the I.T. Act. ASR Engg. & Projects Ltd. and to others The Hon’ble High Court also found that the asessee was not provided with any opportunity to explain the retraction of the statement. Therefore,…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1136/HYD/2017[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…d the said amount which was held as undisclosed income. (6) 108 ITD 142 Carpenters Classic Pvt. Ltd. - In the said case the authorities found unaccounted cash receipts of Rs.2,14,12,715/- and the assessee declared 50% i.e., Rs.1,07,06,088/- as his income. (7) 263 ITR 169 Green View Restaurant Vs ACIT. In the said case, the High Court observed that addition was made on the basis of statement of a partner u/s 132(4) of the I.T. Act. ASR Engg. & Projects Ltd. and to others The Hon’ble High Court also found that the asessee was not provided with any opportunity to explain the retraction of the statement. Therefore,…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1135/HYD/2017[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…d the said amount which was held as undisclosed income. (6) 108 ITD 142 Carpenters Classic Pvt. Ltd. - In the said case the authorities found unaccounted cash receipts of Rs.2,14,12,715/- and the assessee declared 50% i.e., Rs.1,07,06,088/- as his income. (7) 263 ITR 169 Green View Restaurant Vs ACIT. In the said case, the High Court observed that addition was made on the basis of statement of a partner u/s 132(4) of the I.T. Act. ASR Engg. & Projects Ltd. and to others The Hon’ble High Court also found that the asessee was not provided with any opportunity to explain the retraction of the statement. Therefore,…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1134/HYD/2017[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…d the said amount which was held as undisclosed income. (6) 108 ITD 142 Carpenters Classic Pvt. Ltd. - In the said case the authorities found unaccounted cash receipts of Rs.2,14,12,715/- and the assessee declared 50% i.e., Rs.1,07,06,088/- as his income. (7) 263 ITR 169 Green View Restaurant Vs ACIT. In the said case, the High Court observed that addition was made on the basis of statement of a partner u/s 132(4) of the I.T. Act. ASR Engg. & Projects Ltd. and to others The Hon’ble High Court also found that the asessee was not provided with any opportunity to explain the retraction of the statement. Therefore,…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1133/HYD/2017[2008-09]Status: DisposedITAT Hyderabad30 Aug 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…d the said amount which was held as undisclosed income. (6) 108 ITD 142 Carpenters Classic Pvt. Ltd. - In the said case the authorities found unaccounted cash receipts of Rs.2,14,12,715/- and the assessee declared 50% i.e., Rs.1,07,06,088/- as his income. (7) 263 ITR 169 Green View Restaurant Vs ACIT. In the said case, the High Court observed that addition was made on the basis of statement of a partner u/s 132(4) of the I.T. Act. ASR Engg. & Projects Ltd. and to others The Hon’ble High Court also found that the asessee was not provided with any opportunity to explain the retraction of the statement. Therefore,…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1132/HYD/2017[2007-08]Status: DisposedITAT Hyderabad30 Aug 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…d the said amount which was held as undisclosed income. (6) 108 ITD 142 Carpenters Classic Pvt. Ltd. - In the said case the authorities found unaccounted cash receipts of Rs.2,14,12,715/- and the assessee declared 50% i.e., Rs.1,07,06,088/- as his income. (7) 263 ITR 169 Green View Restaurant Vs ACIT. In the said case, the High Court observed that addition was made on the basis of statement of a partner u/s 132(4) of the I.T. Act. ASR Engg. & Projects Ltd. and to others The Hon’ble High Court also found that the asessee was not provided with any opportunity to explain the retraction of the statement. Therefore,…

Ved Prakash, Haryana vs. ACIT, Bhiwani

In the result, the appeal of the assessee is on this ground is dismissed

ITA 1413/DEL/2017[2005-06]Status: DisposedITAT Delhi09 Jul 2019AY 2005-06

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1409/Del/2017 : Asstt. Year : 2001-02 Ita No. 1410/Del/2017 : Asstt. Year : 2002-03 Ita No. 1411/Del/2017 : Asstt. Year : 2003-04 Ita No. 1412/Del/2017 : Asstt. Year : 2004-05 Ita No. 1413/Del/2017 : Asstt. Year : 2005-06 Ved Parkash, Vs Asstt. Commissioner Of Income S/O Sh. Partap Singh, Tax, Sco 202-203, Office Of Paras Wali Gal, Near Bus Stand, Income Tax, Huda City Centre, Charkhi Dadri, Haryana Bhiwani (Appellant) (Respondent) Pan No. Azyps0463J Assessee By : None Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 04.07.2019 Date Of Pronouncement: 09.07.2019 Order Per Dr. B. R. R. Kumar: These Are The Appeals Filed By The Assessee Against The Order Of The Ld. Cit(A), Rohtak Each Dated 30.12.2016. 2. In Ita No. 1409/Del/2017, The Assessee Has Raised The Following Effective Grounds: “1. That The Ld. Cit(A) In The Facts & Circumstances Of The Case Has Erred In Dismissing The Appeal Without Considering That The Assessed Income After Giving Appeal Effect Of Order Of Ld. Cit(A) & Hon'Ble Itat Was Wrongly Determined On 03/03/2011 At Rs.1,58,925/- Instead Of Correct Computation At Rs.66,425/-. Even This Issue Has Not Been Considered Though Raised. 2. That The Ld. Cit(A) In The Facts Of The Case Has Erred In Confirming The Assessment Of Income From School Without

For Appellant: NoneFor Respondent: Sh. S. S. Rana, CIT DR

…e onus of proving that confession made by him under section 132(4) was as a result of intimidation, duress and coercion or that same was made as a result of mistaken belief of law or facts 5. Greenview Restaurant Vs ACIT [2003] 133 Taxman 432 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati) (Copy Enclosed) "From facts, it was clear that there was a delay on the part of the appellant and its partner in retracting the statements recorded. The attention of the Court had also not been drawn to any material on record to establish that any attempt was made on behalf of the appellant to prove the alle…

Ved Prakash, Haryana vs. ACIT, Bhiwani

In the result, the appeal of the assessee is on this ground is dismissed

ITA 1412/DEL/2017[2004-05]Status: DisposedITAT Delhi09 Jul 2019AY 2004-05

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1409/Del/2017 : Asstt. Year : 2001-02 Ita No. 1410/Del/2017 : Asstt. Year : 2002-03 Ita No. 1411/Del/2017 : Asstt. Year : 2003-04 Ita No. 1412/Del/2017 : Asstt. Year : 2004-05 Ita No. 1413/Del/2017 : Asstt. Year : 2005-06 Ved Parkash, Vs Asstt. Commissioner Of Income S/O Sh. Partap Singh, Tax, Sco 202-203, Office Of Paras Wali Gal, Near Bus Stand, Income Tax, Huda City Centre, Charkhi Dadri, Haryana Bhiwani (Appellant) (Respondent) Pan No. Azyps0463J Assessee By : None Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 04.07.2019 Date Of Pronouncement: 09.07.2019 Order Per Dr. B. R. R. Kumar: These Are The Appeals Filed By The Assessee Against The Order Of The Ld. Cit(A), Rohtak Each Dated 30.12.2016. 2. In Ita No. 1409/Del/2017, The Assessee Has Raised The Following Effective Grounds: “1. That The Ld. Cit(A) In The Facts & Circumstances Of The Case Has Erred In Dismissing The Appeal Without Considering That The Assessed Income After Giving Appeal Effect Of Order Of Ld. Cit(A) & Hon'Ble Itat Was Wrongly Determined On 03/03/2011 At Rs.1,58,925/- Instead Of Correct Computation At Rs.66,425/-. Even This Issue Has Not Been Considered Though Raised. 2. That The Ld. Cit(A) In The Facts Of The Case Has Erred In Confirming The Assessment Of Income From School Without

For Appellant: NoneFor Respondent: Sh. S. S. Rana, CIT DR

…e onus of proving that confession made by him under section 132(4) was as a result of intimidation, duress and coercion or that same was made as a result of mistaken belief of law or facts 5. Greenview Restaurant Vs ACIT [2003] 133 Taxman 432 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati) (Copy Enclosed) "From facts, it was clear that there was a delay on the part of the appellant and its partner in retracting the statements recorded. The attention of the Court had also not been drawn to any material on record to establish that any attempt was made on behalf of the appellant to prove the alle…

Ved Prakash, Haryana vs. ACIT, Bhiwani

In the result, the appeal of the assessee is on this ground is dismissed

ITA 1411/DEL/2017[2003-04]Status: DisposedITAT Delhi09 Jul 2019AY 2003-04

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1409/Del/2017 : Asstt. Year : 2001-02 Ita No. 1410/Del/2017 : Asstt. Year : 2002-03 Ita No. 1411/Del/2017 : Asstt. Year : 2003-04 Ita No. 1412/Del/2017 : Asstt. Year : 2004-05 Ita No. 1413/Del/2017 : Asstt. Year : 2005-06 Ved Parkash, Vs Asstt. Commissioner Of Income S/O Sh. Partap Singh, Tax, Sco 202-203, Office Of Paras Wali Gal, Near Bus Stand, Income Tax, Huda City Centre, Charkhi Dadri, Haryana Bhiwani (Appellant) (Respondent) Pan No. Azyps0463J Assessee By : None Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 04.07.2019 Date Of Pronouncement: 09.07.2019 Order Per Dr. B. R. R. Kumar: These Are The Appeals Filed By The Assessee Against The Order Of The Ld. Cit(A), Rohtak Each Dated 30.12.2016. 2. In Ita No. 1409/Del/2017, The Assessee Has Raised The Following Effective Grounds: “1. That The Ld. Cit(A) In The Facts & Circumstances Of The Case Has Erred In Dismissing The Appeal Without Considering That The Assessed Income After Giving Appeal Effect Of Order Of Ld. Cit(A) & Hon'Ble Itat Was Wrongly Determined On 03/03/2011 At Rs.1,58,925/- Instead Of Correct Computation At Rs.66,425/-. Even This Issue Has Not Been Considered Though Raised. 2. That The Ld. Cit(A) In The Facts Of The Case Has Erred In Confirming The Assessment Of Income From School Without

For Appellant: NoneFor Respondent: Sh. S. S. Rana, CIT DR

…e onus of proving that confession made by him under section 132(4) was as a result of intimidation, duress and coercion or that same was made as a result of mistaken belief of law or facts 5. Greenview Restaurant Vs ACIT [2003] 133 Taxman 432 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati) (Copy Enclosed) "From facts, it was clear that there was a delay on the part of the appellant and its partner in retracting the statements recorded. The attention of the Court had also not been drawn to any material on record to establish that any attempt was made on behalf of the appellant to prove the alle…

Ved Prakash, Haryana vs. ACIT, Bhiwani

In the result, the appeal of the assessee is on this ground is dismissed

ITA 1410/DEL/2017[2002-03]Status: DisposedITAT Delhi09 Jul 2019AY 2002-03

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1409/Del/2017 : Asstt. Year : 2001-02 Ita No. 1410/Del/2017 : Asstt. Year : 2002-03 Ita No. 1411/Del/2017 : Asstt. Year : 2003-04 Ita No. 1412/Del/2017 : Asstt. Year : 2004-05 Ita No. 1413/Del/2017 : Asstt. Year : 2005-06 Ved Parkash, Vs Asstt. Commissioner Of Income S/O Sh. Partap Singh, Tax, Sco 202-203, Office Of Paras Wali Gal, Near Bus Stand, Income Tax, Huda City Centre, Charkhi Dadri, Haryana Bhiwani (Appellant) (Respondent) Pan No. Azyps0463J Assessee By : None Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 04.07.2019 Date Of Pronouncement: 09.07.2019 Order Per Dr. B. R. R. Kumar: These Are The Appeals Filed By The Assessee Against The Order Of The Ld. Cit(A), Rohtak Each Dated 30.12.2016. 2. In Ita No. 1409/Del/2017, The Assessee Has Raised The Following Effective Grounds: “1. That The Ld. Cit(A) In The Facts & Circumstances Of The Case Has Erred In Dismissing The Appeal Without Considering That The Assessed Income After Giving Appeal Effect Of Order Of Ld. Cit(A) & Hon'Ble Itat Was Wrongly Determined On 03/03/2011 At Rs.1,58,925/- Instead Of Correct Computation At Rs.66,425/-. Even This Issue Has Not Been Considered Though Raised. 2. That The Ld. Cit(A) In The Facts Of The Case Has Erred In Confirming The Assessment Of Income From School Without

For Appellant: NoneFor Respondent: Sh. S. S. Rana, CIT DR

…e onus of proving that confession made by him under section 132(4) was as a result of intimidation, duress and coercion or that same was made as a result of mistaken belief of law or facts 5. Greenview Restaurant Vs ACIT [2003] 133 Taxman 432 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati) (Copy Enclosed) "From facts, it was clear that there was a delay on the part of the appellant and its partner in retracting the statements recorded. The attention of the Court had also not been drawn to any material on record to establish that any attempt was made on behalf of the appellant to prove the alle…

Ved Prakash, Haryana vs. ACIT, Bhiwani

In the result, the appeal of the assessee is on this ground is dismissed

ITA 1409/DEL/2017[2001-02]Status: DisposedITAT Delhi09 Jul 2019AY 2001-02

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1409/Del/2017 : Asstt. Year : 2001-02 Ita No. 1410/Del/2017 : Asstt. Year : 2002-03 Ita No. 1411/Del/2017 : Asstt. Year : 2003-04 Ita No. 1412/Del/2017 : Asstt. Year : 2004-05 Ita No. 1413/Del/2017 : Asstt. Year : 2005-06 Ved Parkash, Vs Asstt. Commissioner Of Income S/O Sh. Partap Singh, Tax, Sco 202-203, Office Of Paras Wali Gal, Near Bus Stand, Income Tax, Huda City Centre, Charkhi Dadri, Haryana Bhiwani (Appellant) (Respondent) Pan No. Azyps0463J Assessee By : None Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 04.07.2019 Date Of Pronouncement: 09.07.2019 Order Per Dr. B. R. R. Kumar: These Are The Appeals Filed By The Assessee Against The Order Of The Ld. Cit(A), Rohtak Each Dated 30.12.2016. 2. In Ita No. 1409/Del/2017, The Assessee Has Raised The Following Effective Grounds: “1. That The Ld. Cit(A) In The Facts & Circumstances Of The Case Has Erred In Dismissing The Appeal Without Considering That The Assessed Income After Giving Appeal Effect Of Order Of Ld. Cit(A) & Hon'Ble Itat Was Wrongly Determined On 03/03/2011 At Rs.1,58,925/- Instead Of Correct Computation At Rs.66,425/-. Even This Issue Has Not Been Considered Though Raised. 2. That The Ld. Cit(A) In The Facts Of The Case Has Erred In Confirming The Assessment Of Income From School Without

For Appellant: NoneFor Respondent: Sh. S. S. Rana, CIT DR

…e onus of proving that confession made by him under section 132(4) was as a result of intimidation, duress and coercion or that same was made as a result of mistaken belief of law or facts 5. Greenview Restaurant Vs ACIT [2003] 133 Taxman 432 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati) (Copy Enclosed) "From facts, it was clear that there was a delay on the part of the appellant and its partner in retracting the statements recorded. The attention of the Court had also not been drawn to any material on record to establish that any attempt was made on behalf of the appellant to prove the alle…

Surya Agrotech Infrastructure Ltd, New Delhi vs. ACIT, Central Circle-8, New Delhi

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

ITA 1158/DEL/2019[2014-15]Status: DisposedITAT Delhi07 May 2019AY 2014-15

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

Section 37Section 68

…d) Enclosed) Enclosed) Enclosed) 6. Greenview Greenview Greenview Restaurant Vs ACIT [2003] 133 Taxman 4 Greenview Restaurant Vs ACIT [2003] 133 Taxman 4 Restaurant Vs ACIT [2003] 133 Taxman 432 Restaurant Vs ACIT [2003] 133 Taxman 4 32 32 32 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati) (Copy Enclosed) (Gauhati) (Copy Enclosed) (Gauhati) (Copy Enclosed) (Gauhati) (Copy Enclosed) “From facts, it was clear that there was…

Surya Agrotech Infrastructure Ltd, New Delhi vs. ACIT, Central Circle-8, New Delhi

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

ITA 1157/DEL/2019[201`3-14]Status: DisposedITAT Delhi07 May 2019

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

Section 37Section 68

…d) Enclosed) Enclosed) Enclosed) 6. Greenview Greenview Greenview Restaurant Vs ACIT [2003] 133 Taxman 4 Greenview Restaurant Vs ACIT [2003] 133 Taxman 4 Restaurant Vs ACIT [2003] 133 Taxman 432 Restaurant Vs ACIT [2003] 133 Taxman 4 32 32 32 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati) (Copy Enclosed) (Gauhati) (Copy Enclosed) (Gauhati) (Copy Enclosed) (Gauhati) (Copy Enclosed) “From facts, it was clear that there was…

Surya Processed Food Pvt. Ltd., New Delhi vs. ACIT, Central Circle-8, New Delhi

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

ITA 1156/DEL/2019[2013-14]Status: DisposedITAT Delhi07 May 2019AY 2013-14

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

Section 37Section 68

…d) Enclosed) Enclosed) Enclosed) 6. Greenview Greenview Greenview Restaurant Vs ACIT [2003] 133 Taxman 4 Greenview Restaurant Vs ACIT [2003] 133 Taxman 4 Restaurant Vs ACIT [2003] 133 Taxman 432 Restaurant Vs ACIT [2003] 133 Taxman 4 32 32 32 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati) (Copy Enclosed) (Gauhati) (Copy Enclosed) (Gauhati) (Copy Enclosed) (Gauhati) (Copy Enclosed) “From facts, it was clear that there was…

DCIT, New Delhi vs. Shri Lalit Mahajan, New Delhi

In the result, the appeals of the Revenue are dismissed and the cross-objections of the assessees are allowed

ITA 5590/DEL/2015[2006-07]Status: DisposedITAT Delhi19 Mar 2019AY 2006-07

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri Kuldip Singh Shri Kuldip Singhshri Kuldip Singh Shri Kuldip Singh

…ann.com 274. (iii) CIT Vs. M.S. Aggarwal – [2018] 93 taxmann.com 247 (Delhi). (iv) Smt. Dayawanti Vs. CIT – [2017] 390 ITR 496 (Delhi). (v) M/s Pebble Investment and Finance Ltd. Vs. ITO – [2017-TIOL- 238-SC-IT). (vi) Greenview Restaurant Vs. ACIT – [2003] 263 ITR 169 (Gauhati). (vii) Raj Hans Towers (P) Ltd. Vs. CIT – 56 taxmann.com 67. (viii) PCIT Vs. Avinash Kumar Setia – [2017] 81 taxmann.com 476 (Delhi). 8. In the rejoinder, it is stated by the learned counsel that when the SLP is dismissed by the Hon'ble Supreme Court without speaking order, Article 141 does not attract. In support of this contention,…