What is ICDS Ltd. v. CIT authority for?

The Supreme Court remands a matter when an assessee is deprived of the opportunity to cross-examine individuals whose statements were relied upon by the Revenue under Section 132(4) of the Income Tax Act.

How many judgments cite ICDS Ltd. v. CIT?

24 judgments on BharatTax cite ICDS Ltd. v. CIT (10 SCC 529), spanning 2024 to 2025.

Which sections of the Income Tax Act does ICDS Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 131, Section 132, Section 153A, Section 153C, Section 56(2)(vii), Section 40A(3).

ICDS Ltd. v. CIT (10 SCC 529)

ARVIND NANDAGOPAL,CHENNAI vs. ACIT, CC-3(1),, CHENNAI

In the result, all appeals filed by the assessee are allowed

ITA 2274/CHNY/2024[2018-19]Status: DisposedITAT Chennai07 Nov 2025AY 2018-19

Section 131Section 132

…ontained in it by asking for the opportunity to cross-examine the Manager of the bank with reference to the statement made by him. ." 23. The counsel for the petitioners also placed the recent judgment of the Supreme Court in the case of ICDS Ltd. v. CIT 2020 10 SCC 529, wherein, the Apex Court has remanded back the matter on account of the assessee being deprived of cross-examination. Therefore, the respondent either should not have relied on the statements recorded under section 132(4) or in case, if they want to rely on the same, they should not have denied the opportunity to the petitioners when they demanded…

ARVIND NANDAGOPAL,CHENNAI vs. ACIT, CC-3(1),, CHENNAI

In the result, all appeals filed by the assessee are allowed

ITA 2273/CHNY/2024[2017-18]Status: DisposedITAT Chennai07 Nov 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Respondent: Mr.M. Murali, CIT

Section 131Section 132

…ned in it by asking for the opportunity to cross-examine the Manager of the bank with reference to the statement made by him. ....'' 23. The counsel for the petitioners also placed the recent judgment of the Supreme Court in the case of ICDS Ltd. v. CIT 2020 10 SCC 529, wherein, the Apex Court has remanded back the matter on account of the assessee being deprived of cross-examination. Therefore, the respondent either should not have relied on the statements recorded under section 132(4) or in case, if they want to rely on the same, they should not have denied the opportunity to the petitioners when they demanded…

ARVIND NANDAGOPAL,CHENNAI vs. ACIT, CC-3(1),, CHENNAI

In the result, all appeals filed by the assessee are allowed

ITA 2272/CHNY/2024[2016-17]Status: DisposedITAT Chennai07 Nov 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Respondent: Mr.M. Murali, CIT

Section 131Section 132

…ned in it by asking for the opportunity to cross-examine the Manager of the bank with reference to the statement made by him. ....'' 23. The counsel for the petitioners also placed the recent judgment of the Supreme Court in the case of ICDS Ltd. v. CIT 2020 10 SCC 529, wherein, the Apex Court has remanded back the matter on account of the assessee being deprived of cross-examination. Therefore, the respondent either should not have relied on the statements recorded under section 132(4) or in case, if they want to rely on the same, they should not have denied the opportunity to the petitioners when they demanded…

ARVIND NANDAGOPAL,CHENNAI vs. ACIT, CC-3(1), CHENNAI

In the result, all appeals filed by the assessee are allowed

ITA 2271/CHNY/2024[2015-16]Status: DisposedITAT Chennai07 Nov 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Respondent: Mr.M. Murali, CIT

Section 131Section 132

…ned in it by asking for the opportunity to cross-examine the Manager of the bank with reference to the statement made by him. ....'' 23. The counsel for the petitioners also placed the recent judgment of the Supreme Court in the case of ICDS Ltd. v. CIT 2020 10 SCC 529, wherein, the Apex Court has remanded back the matter on account of the assessee being deprived of cross-examination. Therefore, the respondent either should not have relied on the statements recorded under section 132(4) or in case, if they want to rely on the same, they should not have denied the opportunity to the petitioners when they demanded…

ARVIND NANDAGOPAL,CHENNAI vs. ACIT, CC-3(1), CHENNAI

In the result, all appeals filed by the assessee are allowed

ITA 2270/CHNY/2024[2014-15]Status: DisposedITAT Chennai07 Nov 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Respondent: Mr.M. Murali, CIT

Section 131Section 132

…ned in it by asking for the opportunity to cross-examine the Manager of the bank with reference to the statement made by him. ....'' 23. The counsel for the petitioners also placed the recent judgment of the Supreme Court in the case of ICDS Ltd. v. CIT 2020 10 SCC 529, wherein, the Apex Court has remanded back the matter on account of the assessee being deprived of cross-examination. Therefore, the respondent either should not have relied on the statements recorded under section 132(4) or in case, if they want to rely on the same, they should not have denied the opportunity to the petitioners when they demanded…

MASILAMANI NANDAGOPAL,CHENNAI vs. ACIT, CC-3(1),, CHENNAI

In the result, appeals filed by the assessee(s) are allowed

ITA 2269/CHNY/2024[2018-19]Status: DisposedITAT Chennai07 Nov 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Respondent: Mr.M. Murali, CIT

Section 131Section 132Section 132(4)

…rence to the statement made by him. ....'' ITA Nos.2265 to 2269/Chny/2024 (AYs 2014-15 to 2018-19) Masilamani Nandagopal :: 34 :: 23. The counsel for the petitioners also placed the recent judgment of the Supreme Court in the case of ICDS Ltd. v. CIT 2020 10 SCC 529, wherein, the Apex Court has remanded back the matter on account of the assessee being deprived of cross-examination. Therefore, the respondent either should not have relied on the statements recorded under section 132(4) or in case, if they want to rely on the same, they should not have denied the opportunity to the petitioners when they demanded…