Kailashben Mangarlal Chokshi v. CIT

14 DTR 257High Court2008#2690 most cited

What is Kailashben Mangarlal Chokshi v. CIT authority for?

Additions to income cannot be made solely based on an assessee's admission, especially if it is a statement recorded under Section 132(4) at odd hours and subsequently retracted. Such admissions require corroborative evidence to be sustained.

43

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

Kailashben Mangarlal Chokshi v CIT · Section 132(4) · retracted statement · admission · corroborative evidence · voluntary statement · search assessment · additions to income

Sections most often in play

Section 1961Section 132Section 132(4)Section 153ASection 292CSection 69BSection 132(4A)Section 68

Issues it is cited on

section 132(1)(a)cash found during searchsection 134retracted statementsection 10(2a)onus of proofdumb documentsjoint development agreementincome tax settlement commissionjdasection 34percentage completion method

Judgments citing Kailashben Mangarlal Chokshi v. CIT

DCIT, New Delhi vs. Sh. Rajiv Gulati, New Delhi

In the result appeal of the revenue is dismissed; whereas,

ITA 2726/DEL/2012[2007-08]Status: DisposedITAT Delhi04 Jan 2018AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Vinod Kumar Bindal &For Respondent: Smt. Paramita Tripathy
Section 132Section 132(1)Section 132(4)Section 143(3)

…merely on the basis of surrender without existence of any corroborative evidence found against the assessee. For this propositions, reliance is placed on the following case laws :- “a. Kailashben Mangarlal Chokshi Vs CIT (2008) 174 Taxmann 466 (Guj.) / (2008) 14 DTR 257 (Guj.) Merely on the basis admission, the assessee could not have been subjected to additions, unless and until some corroborative evidence was found in support of such admission. Further statement recorded at such odd hours (at midnight) could not be considered to be voluntary statement, it was subsequently retracted and necessary evidence was le…

Mr Rajiv Gulati, New Delhi vs. ACIT, New Delhi

In the result appeal of the revenue is dismissed; whereas,

ITA 1762/DEL/2012[2007-08]Status: DisposedITAT Delhi04 Jan 2018AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Vinod Kumar Bindal &For Respondent: Smt. Paramita Tripathy
Section 132Section 132(1)Section 132(4)Section 143(3)

…merely on the basis of surrender without existence of any corroborative evidence found against the assessee. For this propositions, reliance is placed on the following case laws :- “a. Kailashben Mangarlal Chokshi Vs CIT (2008) 174 Taxmann 466 (Guj.) / (2008) 14 DTR 257 (Guj.) Merely on the basis admission, the assessee could not have been subjected to additions, unless and until some corroborative evidence was found in support of such admission. Further statement recorded at such odd hours (at midnight) could not be considered to be voluntary statement, it was subsequently retracted and necessary evidence was le…

ACIT, New Delhi vs. Sh. Subhash Sharma, Ghaziabad

In the result, the appeal of the Department is dismissed

ITA 1573/DEL/2012[2007-08]Status: DisposedITAT Delhi14 Oct 2015AY 2007-08

Bench: Shri J.Sudhakar Reddy & Shri Sudhanshu Srivastava

For Appellant: Shri Kartar Singh, ACIT DRFor Respondent: Shri Vinod Kumar Bindal, CA
Section 132Section 132(4)Section 143(3)

…3-IT(Inv. II) dated 10.3.2003 (reproduced herein above) is has made the position very clear on the issue. Reference may also be made the following cases : 4 ACIT vs. Subhash Sharma • Kailashben Mangarlal Chokshi vs. CIT (2008) 174 Taxmann 466 (Guj.) / 2008 14 DTR 257 (Guj.) :”Merely on the basis”of admission, the assessee could not have been subjected to additions, unless and until some corroborative evidence was found in support of such admission. Further statement recorded at such odd hours (at midnight) could not be considered to be voluntary statement, it was subsequently retracted and necessary evidence w…