Kishinchand Chellaram v. CIT

4 Taxmann 29Supreme Court of India1980#1307 most cited

What is Kishinchand Chellaram v. CIT authority for?

Material collected behind the assessee's back, if to be used against them, must be subject to a meaningful opportunity of rebuttal. This ensures fairness in the assessment process.

87

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Also referred to as

Kishinchand Chellaram v. CIT · natural justice · opportunity of rebuttal · material collected behind assessee's back · fair hearing · assessment proceedings

Sections most often in play

Section 143(3)Section 133ASection 68Section 133(6)Section 69CSection 131Section 142(1)Section 148
Read the full judgment

Issues it is cited on

buyback of sharesonus of proofsection 269tsection 2(43)section 269ssection 271esection 158bbsection 2(31)icdssection 269sssection 159section 271d

Judgments citing Kishinchand Chellaram v. CIT

M/S. Yaelstar Diamonds Pvt. Ltd., Surat vs. The DCIT, Circle-2(1)(1), Surat

In the result, the appeal of the assessee stands allowed

ITA 198/SRT/2018[2007-08]Status: DisposedITAT Surat11 Dec 2019AY 2007-08
Section 133(6)Section 143(3)Section 147Section 148Section 153ASection 271(1)(c)

…Yelstar Diamond Pvt. Ltd. v. DCIT-Circle-2(1)(1)Surat/I.T.A.No. 198/SRT/2018/A.Y. 07-08 Page 1 of 10 आयकरअपीलीयअिधकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL-SURAT-BENCH-SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUTANT MEMBER आ.अ.सं/.I.T.A No.198/SRT/2018 िनधा"रणवष"/Assessment Year:2007-08 Yaelstar Diamond (P) Ltd, Deputy Commissioner of FC-3011, 3rd Floor, Bharat Diamond Income Tax, Circle-2(1)(1), Bourse, Bandra Kurla Complex, Surat Mumbai-400 051. [PAN: AAACY 3155 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Kiran K. Shah, AR िनधा"रतीक"ओरसे /Assessee by Shri Sreenivas…

Bharat Lalchand Shah, Surat vs. The Dy. Commissioner of Income Tax, Central Circle-3, Surat

In the result, the appeal of the assessee stands allowed

ITA 2058/AHD/2016[2004-05]Status: DisposedITAT Surat02 May 2019AY 2004-05

Bench: Shri H.S. Sidhu & Shri O. P. Meena

Section 68

…Bharat Lalchand Shah v. DCIT-3(1)Surat /I.T.A. No.2058 /AHD/2016/A.Y.12-13 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER I.T.A. No.2058/AHD/2016: Assessment Year: 2012-13 Shri Bharat Lalchand Shah, Vs. Deputy Commissioner of Income- Prop. M/s. Vijay exports Tax, Circle – 1(3) Surat S-543, JJ AC Market Ring Road Surat PAN: AFSPS 3703B Appellant Respondent Assessee by Shri Rasesh Shah, CA Revenue by Ms. Anupama Singla, Sr. D.R. Date of hearing 30.04.2019 Date of pronouncement 02.05.2019 ORDER PER O. P. MEENA, A…

Vedangi Ventures, Badlapur vs. Asst CIT Cir 2, Kalyan

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

ITA 564/MUM/2017[2012-13]Status: DisposedITAT Mumbai01 Feb 2019AY 2012-13

Bench: Shri Sandeep Gosain & Shri G. Manjunathaassessment Year : 2012-13

For Appellant: NONEFor Respondent: Shri Satishchandra Rajore, DR
Section 133(6)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Assessment Year : 2012-13 M/s. Vedangi Ventures, Asst. Commissioner of Income Shop No. 5, Tax, Circle-2, Vs. Raghunath Apartment, Kalyan Ganesh Chowk, Manjarali, Badlapur (West) [PAN : AAHFV6691D] (Appellant) (Respondent) Appellant By : NONE Respondent By : Shri Satishchandra Rajore, DR Date of Hearing : 24-01-2019 Date of Pronouncement :1-02-2019 O R D E R Per G. Manjunatha, Accountant Member: This appeal filed by the assessee is directed against the order o…

Santoshsingh Hukumsingh Karnawat, Surat vs. The Income Tax Officer, Ward-2(3)(8), Surat

In the result, the appeal of the assessee is partly allowed

ITA 23/AHD/2017[2012-13]Status: DisposedITAT Surat11 Jan 2019AY 2012-13

Bench: Smt. Diva Singh & Shri O.P.Meenaआ.अ.सं./I.T.A No.23 /Ahd/2017 िनधा"रण वष"/A.Y.:2012-13 Shri Santosh Singh Hukum Singh Vs. Income Tax Officer, Karnawat, Prop. Shilpa Exports, 402, Ward- 2(3)(8) Surat Parmukh Darshan Apartment, Rampara Main Road Opp. Patidar Bhawan Mahidharpura, Surat - 395 003. [Pan: Arapk 9181 B] अपीलाथ" Appellant ""यथ"/Respondent

Section 132(4)Section 133(6)Section 143

…Santoshsingh Hukumsingh Karnawat Vs. ITO 2(3)(8)Surat /I.T.A. No. 23/Ahd/2017/A.Y.:12-13 Page 1 of 10 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.23 /Ahd/2017 िनधा"रण वष"/A.Y.:2012-13 Shri Santosh Singh Hukum Singh Vs. Income Tax Officer, Karnawat, Prop. Shilpa Exports, 402, Ward- 2(3)(8) Surat Parmukh Darshan Apartment, Rampara Main Road Opp. Patidar Bhawan Mahidharpura, Surat - 395 003. [PAN: ARAPK 9181 B] अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से /Assesse…

Brijendra Nath Agarwal, Pune vs. Assistant Commissioner of Income-Tax

In the result, both the appeals of assessee are allowed as indicated above

ITA 1666/PUN/2015[2007-08]Status: DisposedITAT Pune29 Nov 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1666/Pun/2015 यििाारण वषा / Assessment Year : 2007-08 Shri Brijendra Nath Agarwal, Mzsk & Associates, Chartered Accountants Level 3, Business Bay, Plot No.84, Wellesley Road, अऩीऱाथी/Appellant Near Rto, Pune – 411001 …. Pan: Aawpa9005D Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Central Circle 2(1), Pune

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri S.B. Prasad
Section 143(3)Section 147Section 148Section 153A

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.1666/PUN/2015 यििाारण वषा / Assessment Year : 2007-08 Shri Brijendra Nath Agarwal, MZSK & Associates, Chartered Accountants Level 3, Business Bay, Plot No.84, Wellesley Road, अऩीऱाथी/Appellant Near RTO, Pune – 411001 …. PAN: AAWPA9005D Vs. The Dy. Commissioner of Income Tax, …. प्रत्यथी / Respondent Central Circle 2(1), Pune आयकर अपीऱ सं. / ITA No.1667/…

Agarwal Group Corporate Holding P. Ltd., Pune vs. Assistant Commissioner of Income-Tax

In the result, both the appeals of assessee are allowed as indicated above

ITA 1667/PUN/2015[2007-08]Status: DisposedITAT Pune29 Nov 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1666/Pun/2015 यििाारण वषा / Assessment Year : 2007-08 Shri Brijendra Nath Agarwal, Mzsk & Associates, Chartered Accountants Level 3, Business Bay, Plot No.84, Wellesley Road, अऩीऱाथी/Appellant Near Rto, Pune – 411001 …. Pan: Aawpa9005D Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Central Circle 2(1), Pune

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri S.B. Prasad
Section 143(3)Section 147Section 148Section 153A

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.1666/PUN/2015 यििाारण वषा / Assessment Year : 2007-08 Shri Brijendra Nath Agarwal, MZSK & Associates, Chartered Accountants Level 3, Business Bay, Plot No.84, Wellesley Road, अऩीऱाथी/Appellant Near RTO, Pune – 411001 …. PAN: AAWPA9005D Vs. The Dy. Commissioner of Income Tax, …. प्रत्यथी / Respondent Central Circle 2(1), Pune आयकर अपीऱ सं. / ITA No.1667/…

M/S. Tirupati Energy Solution Pvt. Ltd., Surat vs. The Income Tax Officer, Ward-2(1)(4), Surat

In the result, the appeal of the assessee is partly allowed

ITA 573/AHD/2017[2012-13]Status: DisposedITAT Surat16 Oct 2018AY 2012-13

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.573/Ahd/2017 िनधा"रण वष"/A.Y.:2012-13 M/S. Tirupati Energy Solution Vs. Income Tax Officer, Pvt. Ltd. , 1/B Ratnadham Ward- 2(1)(4) Surat Vinay Apartment , Ratnadham Sankhul Piplod Surat Pan: Aacct 7044 G अपीलाथ" Appellant ""यथ"/Respondent

Section 131Section 133(6)Section 143Section 143(1)Section 143(2)Section 68

…Tirupati Energy Solution Pvt. Ltd. v. ITO 2(1) (4) Surat/I.T.A. No.573/Ahd/2017/A.Y.:12-13 Page 1 of 31 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.573/Ahd/2017 िनधा"रण वष"/A.Y.:2012-13 M/s. Tirupati Energy Solution Vs. Income Tax Officer, Pvt. Ltd. , 1/B Ratnadham Ward- 2(1)(4) Surat Vinay Apartment , Ratnadham Sankhul Piplod Surat PAN: AACCT 7044 G अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से /Assessee…