Khem Chand Mukim v. PCIT (Inv)

423 ITR 129High Court#16269 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 115BBESection 131(1A)Section 133ASection 250Section 234Section 28Section 65BSection 133A(6)

Issues it is cited on

section 65bsection 65section 131(1a)dumb documentson-moneysection 28section 115bbsection 133section 133asection 115bsection 131section 115bbe

Judgments citing Khem Chand Mukim v. PCIT (Inv)

SOUNDRA RAJAN ARUNA DIVYA,TIRUNELVELI vs. DCIT, CIRCLE-1,, TIRUNELVELI

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

ITA 3215/CHNY/2024[2018-19]Status: DisposedITAT Chennai07 Jul 2025AY 2018-19

Bench: Shri George George K

For Appellant: Shri P.M. Kathir, AdvocateFor Respondent: Shri Ashwin Gowda, JCIT
Section 115Section 127Section 131Section 133ASection 133A(6)Section 143(3)Section 250Section 69Section 69A

…has been concealed or is likely to be concealed that was brought out by the revenue but for which a statement could be recorded u/s. 131(1A) of the Act. This view was taken by the Hon. Delhi High Court in the case of Khem Chand Mukim v PDIT (Inv.) reported in 423 ITR 129 and also the decision of Khem Chand Mukim v PDIT (Inv.) reported in 123 taxmann. com 117. The Hon. Bombay High Court in the case of Jamnadas Madhavji & Co. v ITO Surmmon V ITO reported in 27 Taxman 157 held that an invalid summon issued u/s.131[1A) of Act would make the same non est and was liable to be quashed.” 11. In light of aforesaid judici…

FOUNDATION ONE INFRASTRUCTURES PVT. LTD.,COIMBATORE vs. ACIT, CENTRAL CIRCLE-1,, COIMBATORE

In the result the appeals filed by the assessees are allowed

ITA 3152/CHNY/2024[2017-18]Status: DisposedITAT Chennai11 Mar 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 3148 To 3152/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 To 2017-18 Foundation One Infrastructures Assistant Commissioner Of Private Limited, Vs. Income Tax, 4/3, G.D.Street, Race Course, Central Circle-1 Coimbatore-641 018. Coimbatore. Pan: Aabcf-1701-B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. T.Banusekar, Advocate & Mr.A.Suraj Nahar, C.A ""यथ" क" ओर से/Respondent By : Ms.Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 27.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per George George K: These Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, (All Dated 30.09.2024) Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2013-14 To 2017-18. 2. There Is A Delay Of 11 Days In Filing These Appeals. The Assessee Has Filed A Petition For Condonation Of Delay Along With Ita Nos. 3148 To 3152//Chny/2024 Affidavit Stating Therein The Reasons For Belated Filing Of These Appeals. The Reasons Stated In The Condonation Application For Belated Filing Of These Appeals Is That Managing Director Of The Assessee Was Stranded Amidst Heavy Rains Caused By Cyclone Fengal At Puducherry During The Relevant Period & Hence, There Was Delay Of 11 Days.

For Appellant: Mr. T.Banusekar, Advocate &For Respondent: Ms.Gouthami Manivasagam, JCIT
Section 115BSection 131Section 133ASection 250Section 28

…e and invalid in the eyes of law. The learned AR also relied on following case laws to buttress his above submissions: i) CIT Vs. S.Khader Khan & Sons reported in 300 ITR 157 ii) Hon’ble Delhi High Court judgement in Khem Chand Mukim Vs. PCIT (Inv)reported in 423 ITR 129 (Del) 10. The learned AR further contended that admittedly in the instant case, there has been no compliance as mandated as per provisions of section 65B of the Indian Evidence Act, 1872 for taking electronic records as a piece of evidence. It was submitted that there was no certificate as per terms of said section and in absence of same, loose…

FOUNDATION ONE INFRASTRUCTURE PVT. LTD.,COIMBATORE vs. ACIT, CENTRAL CIRCLE-1,, COIMBATORE

In the result the appeals filed by the assessees are allowed

ITA 3151/CHNY/2024[2016-17]Status: DisposedITAT Chennai11 Mar 2025AY 2016-17

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 3148 To 3152/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 To 2017-18 Foundation One Infrastructures Assistant Commissioner Of Private Limited, Vs. Income Tax, 4/3, G.D.Street, Race Course, Central Circle-1 Coimbatore-641 018. Coimbatore. Pan: Aabcf-1701-B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. T.Banusekar, Advocate & Mr.A.Suraj Nahar, C.A ""यथ" क" ओर से/Respondent By : Ms.Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 27.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per George George K: These Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, (All Dated 30.09.2024) Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2013-14 To 2017-18. 2. There Is A Delay Of 11 Days In Filing These Appeals. The Assessee Has Filed A Petition For Condonation Of Delay Along With Ita Nos. 3148 To 3152//Chny/2024 Affidavit Stating Therein The Reasons For Belated Filing Of These Appeals. The Reasons Stated In The Condonation Application For Belated Filing Of These Appeals Is That Managing Director Of The Assessee Was Stranded Amidst Heavy Rains Caused By Cyclone Fengal At Puducherry During The Relevant Period & Hence, There Was Delay Of 11 Days.

For Appellant: Mr. T.Banusekar, Advocate &For Respondent: Ms.Gouthami Manivasagam, JCIT
Section 115BSection 131Section 133ASection 250Section 28

…e and invalid in the eyes of law. The learned AR also relied on following case laws to buttress his above submissions: i) CIT Vs. S.Khader Khan & Sons reported in 300 ITR 157 ii) Hon’ble Delhi High Court judgement in Khem Chand Mukim Vs. PCIT (Inv)reported in 423 ITR 129 (Del) 10. The learned AR further contended that admittedly in the instant case, there has been no compliance as mandated as per provisions of section 65B of the Indian Evidence Act, 1872 for taking electronic records as a piece of evidence. It was submitted that there was no certificate as per terms of said section and in absence of same, loose…

FOUNDATION ONE INFRASTRUCTURES PVT. LTD.,COIMBATORE vs. ACIT, CENTRAL CIRCLE-1,, COIMBATORE

In the result the appeals filed by the assessees are allowed

ITA 3150/CHNY/2024[2015-16]Status: DisposedITAT Chennai11 Mar 2025AY 2015-16

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 3148 To 3152/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 To 2017-18 Foundation One Infrastructures Assistant Commissioner Of Private Limited, Vs. Income Tax, 4/3, G.D.Street, Race Course, Central Circle-1 Coimbatore-641 018. Coimbatore. Pan: Aabcf-1701-B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. T.Banusekar, Advocate & Mr.A.Suraj Nahar, C.A ""यथ" क" ओर से/Respondent By : Ms.Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 27.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per George George K: These Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, (All Dated 30.09.2024) Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2013-14 To 2017-18. 2. There Is A Delay Of 11 Days In Filing These Appeals. The Assessee Has Filed A Petition For Condonation Of Delay Along With Ita Nos. 3148 To 3152//Chny/2024 Affidavit Stating Therein The Reasons For Belated Filing Of These Appeals. The Reasons Stated In The Condonation Application For Belated Filing Of These Appeals Is That Managing Director Of The Assessee Was Stranded Amidst Heavy Rains Caused By Cyclone Fengal At Puducherry During The Relevant Period & Hence, There Was Delay Of 11 Days.

For Appellant: Mr. T.Banusekar, Advocate &For Respondent: Ms.Gouthami Manivasagam, JCIT
Section 115BSection 131Section 133ASection 250Section 28

…e and invalid in the eyes of law. The learned AR also relied on following case laws to buttress his above submissions: i) CIT Vs. S.Khader Khan & Sons reported in 300 ITR 157 ii) Hon’ble Delhi High Court judgement in Khem Chand Mukim Vs. PCIT (Inv)reported in 423 ITR 129 (Del) 10. The learned AR further contended that admittedly in the instant case, there has been no compliance as mandated as per provisions of section 65B of the Indian Evidence Act, 1872 for taking electronic records as a piece of evidence. It was submitted that there was no certificate as per terms of said section and in absence of same, loose…

FOUNDATION ONE INFRASTRUCTURES PVT. LTD.,COIMBATORE vs. ACIT, CENTRAL CIRCLE-1,, COIMBATORE

In the result the appeals filed by the assessees are allowed

ITA 3149/CHNY/2024[2014-15]Status: DisposedITAT Chennai11 Mar 2025AY 2014-15

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 3148 To 3152/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 To 2017-18 Foundation One Infrastructures Assistant Commissioner Of Private Limited, Vs. Income Tax, 4/3, G.D.Street, Race Course, Central Circle-1 Coimbatore-641 018. Coimbatore. Pan: Aabcf-1701-B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. T.Banusekar, Advocate & Mr.A.Suraj Nahar, C.A ""यथ" क" ओर से/Respondent By : Ms.Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 27.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per George George K: These Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, (All Dated 30.09.2024) Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2013-14 To 2017-18. 2. There Is A Delay Of 11 Days In Filing These Appeals. The Assessee Has Filed A Petition For Condonation Of Delay Along With Ita Nos. 3148 To 3152//Chny/2024 Affidavit Stating Therein The Reasons For Belated Filing Of These Appeals. The Reasons Stated In The Condonation Application For Belated Filing Of These Appeals Is That Managing Director Of The Assessee Was Stranded Amidst Heavy Rains Caused By Cyclone Fengal At Puducherry During The Relevant Period & Hence, There Was Delay Of 11 Days.

For Appellant: Mr. T.Banusekar, Advocate &For Respondent: Ms.Gouthami Manivasagam, JCIT
Section 115BSection 131Section 133ASection 250Section 28

…e and invalid in the eyes of law. The learned AR also relied on following case laws to buttress his above submissions: i) CIT Vs. S.Khader Khan & Sons reported in 300 ITR 157 ii) Hon’ble Delhi High Court judgement in Khem Chand Mukim Vs. PCIT (Inv)reported in 423 ITR 129 (Del) 10. The learned AR further contended that admittedly in the instant case, there has been no compliance as mandated as per provisions of section 65B of the Indian Evidence Act, 1872 for taking electronic records as a piece of evidence. It was submitted that there was no certificate as per terms of said section and in absence of same, loose…

FOUNDATION ONE INFRASTRUCTURE PVT. LTD.,COIMBATORE vs. ACIT, CENTRAL CIRCLE-1,, COIMBATORE

In the result the appeals filed by the assessees are allowed

ITA 3148/CHNY/2024[2013-14]Status: DisposedITAT Chennai11 Mar 2025AY 2013-14

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 3148 To 3152/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 To 2017-18 Foundation One Infrastructures Assistant Commissioner Of Private Limited, Vs. Income Tax, 4/3, G.D.Street, Race Course, Central Circle-1 Coimbatore-641 018. Coimbatore. Pan: Aabcf-1701-B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. T.Banusekar, Advocate & Mr.A.Suraj Nahar, C.A ""यथ" क" ओर से/Respondent By : Ms.Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 27.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per George George K: These Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, (All Dated 30.09.2024) Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2013-14 To 2017-18. 2. There Is A Delay Of 11 Days In Filing These Appeals. The Assessee Has Filed A Petition For Condonation Of Delay Along With Ita Nos. 3148 To 3152//Chny/2024 Affidavit Stating Therein The Reasons For Belated Filing Of These Appeals. The Reasons Stated In The Condonation Application For Belated Filing Of These Appeals Is That Managing Director Of The Assessee Was Stranded Amidst Heavy Rains Caused By Cyclone Fengal At Puducherry During The Relevant Period & Hence, There Was Delay Of 11 Days.

For Appellant: Mr. T.Banusekar, Advocate &For Respondent: Ms.Gouthami Manivasagam, JCIT
Section 115BSection 131Section 133ASection 250Section 28

…e and invalid in the eyes of law. The learned AR also relied on following case laws to buttress his above submissions: i) CIT Vs. S.Khader Khan & Sons reported in 300 ITR 157 ii) Hon’ble Delhi High Court judgement in Khem Chand Mukim Vs. PCIT (Inv)reported in 423 ITR 129 (Del) 10. The learned AR further contended that admittedly in the instant case, there has been no compliance as mandated as per provisions of section 65B of the Indian Evidence Act, 1872 for taking electronic records as a piece of evidence. It was submitted that there was no certificate as per terms of said section and in absence of same, loose…