(i) Andman Timber Industries v. CCE (

403 ITR 183Reported decision#3387 most cited

What is (i) Andman Timber Industries v. CCE ( authority for?

Third-party statements cannot be used against an assessee without providing an opportunity for cross-examination. This ensures adherence to principles of natural justice.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Also referred to as

Andman Timber Industries · natural justice · cross-examination · third party statements · assessment proceedings · evidence · violation of natural justice · departmental reliance on third party evidence · natural justice in tax law

Sections most often in play

Section 139(4)Section 142(1)Section 144BSection 147Section 148Section 148ASection 149(1)Section 151

Issues it is cited on

principal chief commissioner of income-taxthird party informationsection 50c(1)section 50c(2)peak credit theorysection 142afaceless assessment schemefull value of considerationsection 120section 151aviolation of natural justiceorder under section 148a(d)

Judgments citing (i) Andman Timber Industries v. CCE (

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Niranjan Patidar, Neemuch

In the result, appeal of the revenue is dismissed

ITA 438/JPR/2025[2018-19]Status: DisposedITAT Jaipur13 Oct 2025AY 2018-19
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 142(1)Section 143(2)Section 153CSection 250

…al dismissed revenue's appeal - High Court affirmed judgments of Commissioner (Appeals) and Tribunal being concurrent factual findings - Whether no substantial question of law arose from impugned order of Tribunal - Held, yes [Para 4] [In favour of assessee] (403 ITR 183)Sunita Dhadda, order dt 28.03.2018 SLP (SC) The ratio laid down by Hon'ble Rajasthan High Court and also Hon'ble ITAT, Jaipur Bench as below was upheld: “Their Lordships ADARSH KUMAR GOEL and ROHINTON FALL NARIMAN Ji.- dismissed the Department's special leave petition against judgment dated July 31, 2017, of the Jaipur Bench of the Rajasthan High…

Income Tax Officer Ward-1(1), Jaipur vs. Kiran Infra Ispat Limited, Jaipur

ITA 535/JPR/2025[2013-14]Status: DisposedITAT Jaipur15 Sept 2025AY 2013-14
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri. Rajesh Ojha, CIT-DR
Section 143(3)Section 147Section 148Section 149Section 68

…al dismissed revenue's appeal - High Court affirmed judgments of Commissioner (Appeals) and Tribunal being concurrent factual findings - Whether no substantial question of law arose from impugned order of Tribunal - Held, yes [Para 4] [In favour of assessee] (403 ITR 183)SunitaDhadda, order dt 28.03.2018 SLP (SC) The ratio laid down by Hon'ble Rajasthan High Court and also Hon'ble ITAT, Jaipur Bench as below was upheld: "Their Lordships ADARSH KUMAR GOEL and ROHINTON FALL NARIMAN Ji.- dismissed the Department's special leave petition against judgment dated July 31, 2017, of the Jaipur Bench of the Rajasthan High…

Sh. Kapil Taneja, Jaipur vs. The Deputy Commissioner of Income Tax Circle-1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 578/JPR/2025[2017-18]Status: DisposedITAT Jaipur11 Aug 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. Gorav Avasthi, JCIT
Section 144BSection 147Section 148Section 148ASection 151ASection 69A

…High Court affirmed judgments of Commissioner (Appeals) and Tribunal being concurrent factual findings - Whether no substantial question of law arose from impugned order of Tribunal - Held, yes [Para 4] [In favour of assessee] 25 Sh. Kapil Taneja vs. DCIT (403 ITR 183) Sunita Dhadda, order dt 28.03.2018 SLP (SC) The ratio laid down by Hon’ble Rajasthan High Court and also Hon’ble ITAT, Jaipur Bench as below was upheld: “Their Lordships ADARSH KUMAR GOEL and ROHINTON FALL NARIMAN Ji.- dismissed the Department's special leave petition against judgment dated July 31, 2017, of the Jaipur Bench of the Rajasthan Hig…

Ravinder Singh Thakkar, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 820/JPR/2025[2019-20]Status: DisposedITAT Jaipur25 Jul 2025AY 2019-20
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 139Section 143(3)Section 147

…al dismissed revenue's appeal - High Court affirmed judgments of Commissioner (Appeals) and Tribunal being concurrent factual findings - Whether no substantial question of law arose from impugned order of Tribunal - Held, yes [Para 4] [In favour of assessee] (403 ITR 183)SunitaDhadda, order dt 28.03.2018 SLP (SC) The ratio laid down by Hon'ble Rajasthan High Court and also Hon'ble ITAT, Jaipur Bench as below was upheld: "Their Lordships ADARSH KUMAR GOEL and ROHINTON FALL NARIMAN Ji.- dismissed the Department's special leave petition against judgment dated July 31, 2017, of the Jaipur Bench of the Rajasthan High…

Ravinder Singh Thakkar, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 819/JPR/2025[2018-19]Status: DisposedITAT Jaipur25 Jul 2025AY 2018-19
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 139Section 143(3)Section 147

…al dismissed revenue's appeal - High Court affirmed judgments of Commissioner (Appeals) and Tribunal being concurrent factual findings - Whether no substantial question of law arose from impugned order of Tribunal - Held, yes [Para 4] [In favour of assessee] (403 ITR 183)SunitaDhadda, order dt 28.03.2018 SLP (SC) The ratio laid down by Hon'ble Rajasthan High Court and also Hon'ble ITAT, Jaipur Bench as below was upheld: "Their Lordships ADARSH KUMAR GOEL and ROHINTON FALL NARIMAN Ji.- dismissed the Department's special leave petition against judgment dated July 31, 2017, of the Jaipur Bench of the Rajasthan High…

Ravinder Singh Thakkar, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 818/JPR/2025[2017-18]Status: DisposedITAT Jaipur25 Jul 2025AY 2017-18
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 139Section 143(3)Section 147

…al dismissed revenue's appeal - High Court affirmed judgments of Commissioner (Appeals) and Tribunal being concurrent factual findings - Whether no substantial question of law arose from impugned order of Tribunal - Held, yes [Para 4] [In favour of assessee] (403 ITR 183)SunitaDhadda, order dt 28.03.2018 SLP (SC) The ratio laid down by Hon'ble Rajasthan High Court and also Hon'ble ITAT, Jaipur Bench as below was upheld: "Their Lordships ADARSH KUMAR GOEL and ROHINTON FALL NARIMAN Ji.- dismissed the Department's special leave petition against judgment dated July 31, 2017, of the Jaipur Bench of the Rajasthan High…

Ravinder Singh Thakkar, Jaipur vs. Assistant Commssioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 817/JPR/2025[2016-17]Status: DisposedITAT Jaipur25 Jul 2025AY 2016-17
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 139Section 143(3)Section 147

…al dismissed revenue's appeal - High Court affirmed judgments of Commissioner (Appeals) and Tribunal being concurrent factual findings - Whether no substantial question of law arose from impugned order of Tribunal - Held, yes [Para 4] [In favour of assessee] (403 ITR 183)SunitaDhadda, order dt 28.03.2018 SLP (SC) The ratio laid down by Hon'ble Rajasthan High Court and also Hon'ble ITAT, Jaipur Bench as below was upheld: "Their Lordships ADARSH KUMAR GOEL and ROHINTON FALL NARIMAN Ji.- dismissed the Department's special leave petition against judgment dated July 31, 2017, of the Jaipur Bench of the Rajasthan High…

Ravinder Singh Thakkar, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 816/JPR/2025[2015-16]Status: DisposedITAT Jaipur25 Jul 2025AY 2015-16
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT
Section 139Section 143(3)Section 147

…al dismissed revenue's appeal - High Court affirmed judgments of Commissioner (Appeals) and Tribunal being concurrent factual findings - Whether no substantial question of law arose from impugned order of Tribunal - Held, yes [Para 4] [In favour of assessee] (403 ITR 183)SunitaDhadda, order dt 28.03.2018 SLP (SC) The ratio laid down by Hon'ble Rajasthan High Court and also Hon'ble ITAT, Jaipur Bench as below was upheld: "Their Lordships ADARSH KUMAR GOEL and ROHINTON FALL NARIMAN Ji.- dismissed the Department's special leave petition against judgment dated July 31, 2017, of the Jaipur Bench of the Rajasthan High…

Shri Satish Chandra Katta, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

ITA 438/JPR/2018[2012-13]Status: DisposedITAT Jaipur31 Dec 2024AY 2012-13
For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Shri Arvind Kumar (CIT-DR)
Section 142(1)Section 143(3)Section 144Section 153ASection 50C

…the order nullity inasmuch as it amounted to violation of principles of natural justice because of which the assessee was adversely affected” 1.13 Hon'ble Supreme Court in the case of Sunita Dhadda, vide its order dated 28.03.2018, in SPECIAL LEAVE PETITION (403 ITR 183) upheld the ratio laid down by Hon'ble Rajasthan High Court and also Hon'ble ITAT, Jaipur Bench as below - “Their Lordships ADARSH KUMAR GOEL and ROHINTON FALL NARIMAN Ji.- dismissed the Department's special leave petition against judgment dated July 31, 2017, of the Jaipur Bench of the Rajasthan High Court in D.-B,L_TA. No. 197 of 2012 whereby t…

Siyaram Exports India Private Limited, Jaipur vs. ITO Ward 6(4), Jaipur

ITA 151/JPR/2024[2013-14]Status: DisposedITAT Jaipur30 Dec 2024AY 2013-14
For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Shri Arvind Kumar (CIT-DR)
Section 142(1)Section 143(3)Section 144Section 153ASection 50C

…the order nullity inasmuch as it amounted to violation of principles of natural justice because of which the assessee was adversely affected” 1.13 Hon'ble Supreme Court in the case of Sunita Dhadda, vide its order dated 28.03.2018, in SPECIAL LEAVE PETITION (403 ITR 183) upheld the ratio laid down by Hon'ble Rajasthan High Court and also Hon'ble ITAT, Jaipur Bench as below - “Their Lordships ADARSH KUMAR GOEL and ROHINTON FALL NARIMAN Ji.- dismissed the Department's special leave petition against judgment dated July 31, 2017, of the Jaipur Bench of the Rajasthan High Court in D.-B,L_TA. No. 197 of 2012 whereby t…

Siyaram Exports India Private Limited, Jaipur vs. ITO Ward 6(4), Jaipur

ITA 145/JPR/2024[2011-12]Status: DisposedITAT Jaipur30 Dec 2024AY 2011-12
Section 142(1)Section 143(3)Section 144Section 153A

…the order nullity inasmuch as it amounted to violation of principles of natural justice because of which the assessee was adversely affected” 1.13 Hon'ble Supreme Court in the case of Sunita Dhadda, vide its order dated 28.03.2018, in SPECIAL LEAVE PETITION (403 ITR 183) upheld the ratio laid down by Hon'ble Rajasthan High Court and also Hon'ble ITAT, Jaipur Bench as below - “Their Lordships ADARSH KUMAR GOEL and ROHINTON FALL NARIMAN Ji.- dismissed the Department's special leave petition against judgment dated July 31, 2017, of the Jaipur Bench of the Rajasthan High Court in D.-B,L_TA. No. 197 of 2012 whereby…

Siyaram Exports India Pvt. Ltd., Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

ITA 440/JPR/2018[2013-14]Status: DisposedITAT Jaipur30 Dec 2024AY 2013-14
For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Shri Arvind Kumar (CIT-DR)
Section 142(1)Section 143(3)Section 144Section 153ASection 50C

…the order nullity inasmuch as it amounted to violation of principles of natural justice because of which the assessee was adversely affected” 1.13 Hon'ble Supreme Court in the case of Sunita Dhadda, vide its order dated 28.03.2018, in SPECIAL LEAVE PETITION (403 ITR 183) upheld the ratio laid down by Hon'ble Rajasthan High Court and also Hon'ble ITAT, Jaipur Bench as below - “Their Lordships ADARSH KUMAR GOEL and ROHINTON FALL NARIMAN Ji.- dismissed the Department's special leave petition against judgment dated July 31, 2017, of the Jaipur Bench of the Rajasthan High Court in D.-B,L_TA. No. 197 of 2012 whereby…

Shri Satish Chandra Katta, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, Ground No. 3 is allowed for statistical purposes

ITA 437/JPR/2018[2011-12]Status: DisposedITAT Jaipur30 Dec 2024AY 2011-12
Section 142(1)Section 143(3)Section 144Section 153A

…the order nullity inasmuch as it amounted to violation of principles of natural justice because of which the assessee was adversely affected” 1.13 Hon'ble Supreme Court in the case of Sunita Dhadda, vide its order dated 28.03.2018, in SPECIAL LEAVE PETITION (403 ITR 183) upheld the ratio laid down by Hon'ble Rajasthan High Court and also Hon'ble ITAT, Jaipur Bench as below - “Their Lordships ADARSH KUMAR GOEL and ROHINTON FALL NARIMAN Ji.- dismissed the Department's special leave petition against judgment dated July 31, 2017, of the Jaipur Bench of the Rajasthan High Court in D.-B,L_TA. No. 197 of 2012 whereby t…

Shri Satish Chandra Katta, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

ITA 436/JPR/2018[2010-11]Status: DisposedITAT Jaipur30 Dec 2024AY 2010-11
For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Shri Arvind Kumar (CIT-DR)
Section 142(1)Section 143(3)Section 144Section 153ASection 50C

…the order nullity inasmuch as it amounted to violation of principles of natural justice because of which the assessee was adversely affected” 1.13 Hon'ble Supreme Court in the case of Sunita Dhadda, vide its order dated 28.03.2018, in SPECIAL LEAVE PETITION (403 ITR 183) upheld the ratio laid down by Hon'ble Rajasthan High Court and also Hon'ble ITAT, Jaipur Bench as below - “Their Lordships ADARSH KUMAR GOEL and ROHINTON FALL NARIMAN Ji.- dismissed the Department's special leave petition against judgment dated July 31, 2017, of the Jaipur Bench of the Rajasthan High Court in D.-B,L_TA. No. 197 of 2012 whereby t…

Tara Soni, Dausa vs. ITO Ward, Dausa

In the result, the appeal filed by the appellant stands allowed with no orders as to cost

ITA 13/JPR/2024[2015-16]Status: DisposedITAT Jaipur17 Sept 2024AY 2015-16
For Appellant: Shri Rohan Sogani, CAFor Respondent: Smt. Monisha Choudhary, Addl. CIT-DR
Section 10(38)Section 143(3)Section 263Section 69ASection 69C

…ssee is not provided opportunity of Cross Examination: - PCIT vs Parasben Kasturchand Kochar [2021] 130 taxmann.com 177 (SC) - CIT vs Odeon Builders (P.) Ltd [2019] 110 taxmann.com 64 (SC) - Sunita Dhadda, order dated 28.03.2018, SPECIAL LEAVE PETITION (403 ITR 183) - Andaman Timber Industries (CIVIL APPEAL NO. 4228 OF 2006) d. It is submitted that the court cannot turn blind eye to the evidences unless proved wrong and decide on the basis of assumptions and presumptions. Reliance is placed on the decision of Hon'ble Delhi High Court in the case of PCIT vs Krishna Devi [2021] 126 taxmann.com 80 (Delhi)wh…

Shri Ashnuth Goyal, Jaipur vs. ACIT, Ward -1(3), Jaipur

In the result, the appeal of the assessee is allowed

ITA 276/JPR/2020[2015-16]Status: DisposedITAT Jaipur03 Apr 2023AY 2015-16

Bench: Him. Thus, The Addition Of Rs. 30,04,864/- So Uphold Deserves To Be Deleted. Shri Ashnuth Goyal Vs Acit, Ward 1(3), Jaipur

For Appellant: Shri Manish Agarwal, CAFor Respondent: Smt. Monisha Choudhary, JCIT
Section 10(38)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No.276/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2015-16 cuke Shri Ashnuth Goyal The ACIT 141, Vidyut Nagar-A, Prince Road Vs. Ward 1(3) Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEYPG 6337 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Manish Agarwal, CA jktLo dh vksj ls@ Revenue by: Smt. Monisha Choudhary, JCIT lquokbZ dh rkjh[k@ Date of He…

Shri Arnav Goyal, Jaipur vs. ITO, Ward-2(4), Jaipur

In the result, the appeal of the assessee is allowed

ITA 275/JPR/2020[2015-16]Status: DisposedITAT Jaipur03 Apr 2023AY 2015-16

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Manish Agarwal, CAFor Respondent: Shri Chandra Prakash Meena,Addl.CIT
Section 10(38)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No.275/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2015-16 cuke Shri Arnav Goyal The ITO 141, Vidyut Nagar-A, Prince Road , Vs. Ward 2(4) Ajmer Road,Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ARBPG 7921 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Manish Agarwal, CA jktLo dh vksj ls@ Revenue by: Shri Chandra Prakash Meena,Addl.CIT lquokbZ dh r…

DCIT, Jaipur vs. Vigyan Lodha, Jaipur

In the result, the appeal of the Department is dismissed

ITA 169/JPR/2022[2014-15]Status: DisposedITAT Jaipur20 Dec 2022AY 2014-15
For Appellant: Shri Rohan Sogani, CA &For Respondent: Shri P.R. Meena, CIT-DR
Section 10(38)Section 143(2)Section 14ASection 68Section 69C

…mmissioner (Appeals) and Tribunal being concurrent factual findings - Whether no substantial question of law arose from impugned order of Tribunal - Held, yes [Para 4] [In favour of assessee] 6.3 Sunita Dhadda, order dated 28.03.2018, SPECIAL LEAVE PETITION (403 ITR 183) The ratio laid down by Hon’ble Rajasthan High Court and also Hon’ble ITAT, Jaipur Bench as below was upheld: “Their Lordships ADARSH KUMAR GOEL and ROHINTON FALL NARIMAN Ji.- dismissed the Department's special leave petition against judgment dated July 31, 2017, of the Jaipur Bench of the Rajasthan High Court in D.-B,L_TA. No. 197 of 2012 whereb…

Sita Devi Agarwal, Jaipur vs. ITO, WD-4(1), Jaipur

In the result, the appeal filed by the assessee is allowed

ITA 56/JPR/2022[2014-15]Status: DisposedITAT Jaipur18 Oct 2022AY 2014-15
For Appellant: Shri C.M. Batwara, AdvocateFor Respondent: Mrs. Monisha Choudhary, JCIT
Section 10(38)Section 143(2)Section 68Section 69C

…, WARD 4(1), JAIPUR wherein third person statements recorded behind a person cannot be used without allowing cross examination for which the ld. AR relied on following decisions. (i) Andman Timber Industries vs CCE (127 DTR 241-SC) (ii) CIT vs Sunita Dhaddha (403 ITR 183- SC) He also relied on the decision of Hon’ble Rajasthan High Court in the case of CIT vs Maverick Share Brokers Pvt Ltd. (ITA No. 14/2016 dated 23-03-2017). The ld. AR further submitted that ld. CIT(A) followed the judgement in the case of State of Jammu Kashmir vs Bakshi Ghulam Mohammed (1967) AIR 122 (SC)in his order which is wrongly applied t…

ACIT, C.C. -4, Jaipur vs. Maverick Commodity Brokers Pvt. Ltd., Jaipur

In the result appeals of the revenue are dismissed

ITA 27/JPR/2020[2014-15]Status: DisposedITAT Jaipur26 Sept 2022AY 2014-15
For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri P.R. Meena (Pr.CIT)
Section 115BSection 127Section 132Section 133ASection 143(2)Section 153ASection 68Section 69C

…mmissioner (Appeals) and Tribunal being concurrent factual findings - Whether no substantial question of law arose from impugned order of Tribunal - Held, yes [Para 4] [In favour of assessee] 7.3 Sunita Dhadda, order dated 28.03.2018, SPECIAL LEAVE PETITION (403 ITR 183) The ratio laid down by Hon’ble Rajasthan High Court and also Hon’ble ITAT, Jaipur Bench as below was upheld: “Their Lordships ADARSH KUMAR GOEL and ROHINTON FALL NARIMAN Ji.- dismissed the Department's special leave petition against judgment dated July 31, 2017, of the Jaipur Bench of the Rajasthan High Court in D.-B,L_TA. No. 197 of 2012 whereb…

(i) Andman Timber Industries v. CCE ( (403 ITR 183) — Cited in 35 Judgments | BharatTax