Hotel Kiran v. ACIT

82 ITD 453Income Tax Appellate Tribunal2002#2097 most cited

What is Hotel Kiran v. ACIT authority for?

A statement made voluntarily under Section 132(4) by an assessee is considered good evidence, but it is not conclusive and can be retracted under certain circumstances, such as if the statement was obtained involuntarily.

55

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2026.

Also referred to as

Hotel Kiran v ACIT · 82 ITD 453 · Section 132(4) · retracted statement · voluntary statement · admission · coercion · undue influence · burden of proof

Sections most often in play

Section 143(3)Section 142(1)Section 153BSection 153CSection 292CSection 65BSection 68Section 132(4)

Issues it is cited on

section 181section 193section 65b(4)section 63section 271aaasection 114statement under section 132(4)section 147ofjewellery found during searchsection 158bcretracted statementsection 65b

Judgments citing Hotel Kiran v. ACIT

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

…sessing officer made addition of 18% of such outstanding amount which is confirmed by the department. The circumstances in the case of the assessee are totally different and are distinguishable. (11) The decision in the case of Hotel Kiran Vs ACIT reported in 82 ITD 453 (Pune): In the said case, the Hon’ble Tribunal held that admission is a good piece of evidence and is not conclusive. It is further observed as under: “However, there are exceptions to such admission where the assessee can retract from such admission. The first exception exists where such statement is made involuntarily, i.e., obtained under coerc…

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

…sessing officer made addition of 18% of such outstanding amount which is confirmed by the department. The circumstances in the case of the assessee are totally different and are distinguishable. (11) The decision in the case of Hotel Kiran Vs ACIT reported in 82 ITD 453 (Pune): In the said case, the Hon’ble Tribunal held that admission is a good piece of evidence and is not conclusive. It is further observed as under: “However, there are exceptions to such admission where the assessee can retract from such admission. The first exception exists where such statement is made involuntarily, i.e., obtained under coerc…

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

…sessing officer made addition of 18% of such outstanding amount which is confirmed by the department. The circumstances in the case of the assessee are totally different and are distinguishable. (11) The decision in the case of Hotel Kiran Vs ACIT reported in 82 ITD 453 (Pune): In the said case, the Hon’ble Tribunal held that admission is a good piece of evidence and is not conclusive. It is further observed as under: “However, there are exceptions to such admission where the assessee can retract from such admission. The first exception exists where such statement is made involuntarily, i.e., obtained under coerc…

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

…sessing officer made addition of 18% of such outstanding amount which is confirmed by the department. The circumstances in the case of the assessee are totally different and are distinguishable. (11) The decision in the case of Hotel Kiran Vs ACIT reported in 82 ITD 453 (Pune): In the said case, the Hon’ble Tribunal held that admission is a good piece of evidence and is not conclusive. It is further observed as under: “However, there are exceptions to such admission where the assessee can retract from such admission. The first exception exists where such statement is made involuntarily, i.e., obtained under coerc…

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

…sessing officer made addition of 18% of such outstanding amount which is confirmed by the department. The circumstances in the case of the assessee are totally different and are distinguishable. (11) The decision in the case of Hotel Kiran Vs ACIT reported in 82 ITD 453 (Pune): In the said case, the Hon’ble Tribunal held that admission is a good piece of evidence and is not conclusive. It is further observed as under: “However, there are exceptions to such admission where the assessee can retract from such admission. The first exception exists where such statement is made involuntarily, i.e., obtained under coerc…

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

…sessing officer made addition of 18% of such outstanding amount which is confirmed by the department. The circumstances in the case of the assessee are totally different and are distinguishable. (11) The decision in the case of Hotel Kiran Vs ACIT reported in 82 ITD 453 (Pune): In the said case, the Hon’ble Tribunal held that admission is a good piece of evidence and is not conclusive. It is further observed as under: “However, there are exceptions to such admission where the assessee can retract from such admission. The first exception exists where such statement is made involuntarily, i.e., obtained under coerc…

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

…sessing officer made addition of 18% of such outstanding amount which is confirmed by the department. The circumstances in the case of the assessee are totally different and are distinguishable. (11) The decision in the case of Hotel Kiran Vs ACIT reported in 82 ITD 453 (Pune): In the said case, the Hon’ble Tribunal held that admission is a good piece of evidence and is not conclusive. It is further observed as under: “However, there are exceptions to such admission where the assessee can retract from such admission. The first exception exists where such statement is made involuntarily, i.e., obtained under coerc…

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

…sessing officer made addition of 18% of such outstanding amount which is confirmed by the department. The circumstances in the case of the assessee are totally different and are distinguishable. (11) The decision in the case of Hotel Kiran Vs ACIT reported in 82 ITD 453 (Pune): In the said case, the Hon’ble Tribunal held that admission is a good piece of evidence and is not conclusive. It is further observed as under: “However, there are exceptions to such admission where the assessee can retract from such admission. The first exception exists where such statement is made involuntarily, i.e., obtained under coerc…

Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad vs. Prajay Engineers Syndicate Limited, Hyderabad

In the result, the appeal of Revenue is dismissed

ITA 1644/HYD/2017[2008-09]Status: DisposedITAT Hyderabad07 Mar 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri Mohd. Afzal, ARFor Respondent: Shri Y.V.S.T. Sai, CIT-DR
Section 133ASection 143(2)Section 143(3)Section 148

…Therefore, it is humbly submitted that the order of the CIT(A) is incorrect and the same may kindly be set aside.” 7.1. Further, he relied on the following case law: i. Kermex Micro Systems (India) Ltd., Vs. DCIT [362 ITR 13] (AP); ii. Hotel Kiran Vs. ACIT [82 ITD 453 (Pune)/77 TTJ 87 (Pune); 8. Ld.AR besides relying on the order of Ld. CIT(A), relied on the following decisions: i. Decision of the Hon'ble High Court of Gujarat in the case of Pr.CIT Vs. Tejua Rohitkumar Kapadia, in Tax Appeal No. 691 of 2017, dt. 18-09-2017; ii. Chhat Mull Agarwal Vs. CIT (P&H HC) [116 ITR 694]; :- 9 -: iii. Gauri Sahay Ghisa…

Deputy Commissioner of Income-Tax vs. Shri Shivaji Bhagwanrao Jadhav, Pune

In the result, appeal of the assessee is allowed for statistical purposes

ITA 681/PUN/2015[2009-10]Status: DisposedITAT Pune25 Apr 2018AY 2009-10

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 680 To 682/Pun/2015 िनधा"रण वष" / Assessment Years : 2008-09 To 2010-11

For Appellant: Shri Kishor Phadke & Shri Vikas AgarwalFor Respondent: Shri Achal Sharma
Section 153A

…that the said retraction has been done after a year and therefore, it is an afterthought and does not have any evidentiary value. While making the said addition, the AO relied on the decision of Pune Bench of the Tribunal in the case of Hotel Kiran Vs. ACIT 82 ITD 453, Relevant discussion is given at pages 3 and 4 of the assessment order. During the First Appellate proceedings, CIT(A) confirmed the addition made by the AO by holding as under : “Findings 2.14.4 I have considered the facts and arguments of the Appellant. I find that the search on the Appellant was conducted on 08-09-2010 and the Appellant ad…

Shivaji Bhagwanrao Jadhav, Pune vs. Deputy Commissioner of Income-Tax

In the result, appeal of the assessee is allowed for statistical purposes

ITA 699/PUN/2015[2010-11]Status: DisposedITAT Pune25 Apr 2018AY 2010-11

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 680 To 682/Pun/2015 िनधा"रण वष" / Assessment Years : 2008-09 To 2010-11

For Appellant: Shri Kishor Phadke & Shri Vikas AgarwalFor Respondent: Shri Achal Sharma
Section 153A

…that the said retraction has been done after a year and therefore, it is an afterthought and does not have any evidentiary value. While making the said addition, the AO relied on the decision of Pune Bench of the Tribunal in the case of Hotel Kiran Vs. ACIT 82 ITD 453, Relevant discussion is given at pages 3 and 4 of the assessment order. During the First Appellate proceedings, CIT(A) confirmed the addition made by the AO by holding as under : “Findings 2.14.4 I have considered the facts and arguments of the Appellant. I find that the search on the Appellant was conducted on 08-09-2010 and the Appellant ad…

Deputy Commissioner of Income-Tax vs. Shri Shivaji Bhagwanrao Jadhav, Pune

In the result, appeal of the assessee is allowed for statistical purposes

ITA 682/PUN/2015[2010-11]Status: DisposedITAT Pune25 Apr 2018AY 2010-11

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 680 To 682/Pun/2015 िनधा"रण वष" / Assessment Years : 2008-09 To 2010-11

For Appellant: Shri Kishor Phadke & Shri Vikas AgarwalFor Respondent: Shri Achal Sharma
Section 153A

…that the said retraction has been done after a year and therefore, it is an afterthought and does not have any evidentiary value. While making the said addition, the AO relied on the decision of Pune Bench of the Tribunal in the case of Hotel Kiran Vs. ACIT 82 ITD 453, Relevant discussion is given at pages 3 and 4 of the assessment order. During the First Appellate proceedings, CIT(A) confirmed the addition made by the AO by holding as under : “Findings 2.14.4 I have considered the facts and arguments of the Appellant. I find that the search on the Appellant was conducted on 08-09-2010 and the Appellant ad…

M/S. Garrison Polysacks P.Ltd., Baroda vs. Dy. Commissioner of Income Tax, Baroda

In the result, all the seven appeals of the assessee are partly allowed

ITA 3096/AHD/2014[2007-08]Status: DisposedITAT Ahmedabad16 Nov 2017AY 2007-08
For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri O.P. Sharma, CIT-D.R
Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Mahavir Prasad, Judicial Member And Shri Amarjit Singh, Accountant Member IT(SS)A No. 374 & ITA Nos. 3096 to 3101/Ahd/2014 Assessment Year 2006-07 to 2012-13 M/s. Garrison Polysacks The Dy. CIT P. Ltd. 7th Floor, Indra Central Circle-2, Complex, Sindhwai Mata Vs Baroda-390007 Road, Manjalpur, (Respondent) Baroda-390011 PAN: AABCG0797L (Appellant) Revenue by: Shri O.P. Sharma, CIT-D.R. Assessee by: Shri M.K. Patel, A.R. Date of hearing : 09-11-2017 Date of pronouncement : 16-11-2017 आदेश/ORDER PER BENCH:- These seven appeals filed…

ACIT 19(3), Mumbai vs. Sunilkumar O Kochhar, Mumbai

ITA 5360/MUM/2009[2006-07]Status: DisposedITAT Mumbai23 Sept 2016AY 2006-07

Bench: Shri Saktijit Dey() & Shri N.K. Pradhan () Assessment Year: 2006-07

For Appellant: Smt. Amrita SinghFor Respondent: Shri. M. Subramaniam
Section 133ASection 143(3)

…h action is binding on him and any retraction made by him has no meaning at all. In this regard he relied on the decision in the case of Hiralal Magan Lal and Co. vs. DCIT 96 ITD 113 (Mum); Ramesh Chandra and Co. vs. CIT 168 ITR 375(Bom), Hotel Kiran vs. ACIT 82 ITD 453 Pune; Video Master vs. JCIT 83 ITD 102 (Bom); Ramesh T. Salve vs. ACIT 75 ITD 75 (Mum); Smt. Basanti Sethi vs. ACIT ; Ram Jas Nawal vs. CIT 183 CTR (Raj) 144; Dr. S.C. Gupta vs. CIT 248 ITR 782 (All). 4. The ld. CIT(A) noted the following submission made by the assessee before him. “(i) The survey u/s 133A was conducted in an illegal and irregul…

ITO 19(3)(2), Mumbai vs. Renu S. Kochar, Mumbai

ITA 5261/MUM/2009[2006-07]Status: DisposedITAT Mumbai23 Sept 2016AY 2006-07

Bench: Shri Saktijit Dey() & Shri N.K. Pradhan () Assessment Year: 2006-07

For Appellant: Smt. Amrita SinghFor Respondent: Shri. M. Subramaniam
Section 133ASection 143(3)

…h action is binding on him and any retraction made by him has no meaning at all. In this regard he relied on the decision in the case of Hiralal Magan Lal and Co. vs. DCIT 96 ITD 113 (Mum); Ramesh Chandra and Co. vs. CIT 168 ITR 375(Bom), Hotel Kiran vs. ACIT 82 ITD 453 Pune; Video Master vs. JCIT 83 ITD 102 (Bom); Ramesh T. Salve vs. ACIT 75 ITD 75 (Mum); Smt. Basanti Sethi vs. ACIT ; Ram Jas Nawal vs. CIT 183 CTR (Raj) 144; Dr. S.C. Gupta vs. CIT 248 ITR 782 (All). 4. The ld. CIT(A) noted the following submission made by the assessee before him. “(i) The survey u/s 133A was conducted in an illegal and irregul…