Manoharlal Kasturchand Chokshi v. ACIT

61 ITD 55Income Tax Appellate Tribunal1997#3933 most cited

What is Manoharlal Kasturchand Chokshi v. ACIT authority for?

A retraction of a statement made during a search requires proof of threat or coercion. If a statement was voluntary, the assessee must prove it was made under a misconception of facts to be valid.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2025.

Also referred to as

Manoharlal Kasturchand Chokshi v. ACIT · 61 ITD 55 · retraction of statement · section 132(4) · threat or coercion · voluntary statement · misconception of facts · search and seizure · incriminating material

Sections most often in play

Section 115Section 132Section 132(3)Section 132(4)Section 133ASection 271AAASection 292C

Issues it is cited on

statement under section 132(4)section 292csection 292section 29section 133section 133asection 132(4)section 131incriminating materialundisclosed incomesection 132search and seizure

Judgments citing Manoharlal Kasturchand Chokshi v. ACIT

The ACIT, Cen-Circle, Kollam vs. M/S.Sabari Enterprises P. Ltd, Kollam

In the result, the appeals of the Revenue as well as the Cross

ITA 359/COCH/2017[2014-15]Status: DisposedITAT Cochin13 Dec 2018AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

…y to establish the truth of these recitals. According to the Assessing Officer, for a retraction to be valid, threat or coercion has to be proved. He relied on the decision of the ITAT, Ahmedabad Bench in the case of Manoharlal Kasturchand Chokshi vs. ACIT (61 ITD 55). Reliance was also placed on the decision of the ITAT, Bangalore Bench in the case of Carpenters Classics (Exim) (P) Ltd. vs. DCIT (108 ITD 142) wherein it was held that when a statement was made voluntary and was not alleged to have been obtained under threat or coercion onus was on assessee to prove that declaration was made under any misconcep…

The ACIT, Cen-Circle, Kollam vs. M/S.Sabari Enterprises P. Ltd, Kollam

In the result, the appeals of the Revenue as well as the Cross

ITA 358/COCH/2017[2012-13]Status: DisposedITAT Cochin13 Dec 2018AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

…y to establish the truth of these recitals. According to the Assessing Officer, for a retraction to be valid, threat or coercion has to be proved. He relied on the decision of the ITAT, Ahmedabad Bench in the case of Manoharlal Kasturchand Chokshi vs. ACIT (61 ITD 55). Reliance was also placed on the decision of the ITAT, Bangalore Bench in the case of Carpenters Classics (Exim) (P) Ltd. vs. DCIT (108 ITD 142) wherein it was held that when a statement was made voluntary and was not alleged to have been obtained under threat or coercion onus was on assessee to prove that declaration was made under any misconcep…

Sri.P.Sunil Kumar, Kollam vs. The ACIT, Cen-Circle, Kollam

In the result, the appeals of the Revenue as well as the Cross

ITA 355/COCH/2017[2011-12]Status: DisposedITAT Cochin13 Dec 2018AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

…y to establish the truth of these recitals. According to the Assessing Officer, for a retraction to be valid, threat or coercion has to be proved. He relied on the decision of the ITAT, Ahmedabad Bench in the case of Manoharlal Kasturchand Chokshi vs. ACIT (61 ITD 55). Reliance was also placed on the decision of the ITAT, Bangalore Bench in the case of Carpenters Classics (Exim) (P) Ltd. vs. DCIT (108 ITD 142) wherein it was held that when a statement was made voluntary and was not alleged to have been obtained under threat or coercion onus was on assessee to prove that declaration was made under any misconcep…

The DCIT, Cen-Circle, Kollam vs. Sri.P>Sunil Kumar, Kollam

In the result, the appeals of the Revenue as well as the Cross

ITA 354/COCH/2017[2015-16]Status: DisposedITAT Cochin13 Dec 2018AY 2015-16

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

…y to establish the truth of these recitals. According to the Assessing Officer, for a retraction to be valid, threat or coercion has to be proved. He relied on the decision of the ITAT, Ahmedabad Bench in the case of Manoharlal Kasturchand Chokshi vs. ACIT (61 ITD 55). Reliance was also placed on the decision of the ITAT, Bangalore Bench in the case of Carpenters Classics (Exim) (P) Ltd. vs. DCIT (108 ITD 142) wherein it was held that when a statement was made voluntary and was not alleged to have been obtained under threat or coercion onus was on assessee to prove that declaration was made under any misconcep…

The DCIT, Cen-Circle, Kollam vs. Sri.P>Sunil Kumar, Kollam

In the result, the appeals of the Revenue as well as the Cross

ITA 352/COCH/2017[2014-15]Status: DisposedITAT Cochin13 Dec 2018AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

…y to establish the truth of these recitals. According to the Assessing Officer, for a retraction to be valid, threat or coercion has to be proved. He relied on the decision of the ITAT, Ahmedabad Bench in the case of Manoharlal Kasturchand Chokshi vs. ACIT (61 ITD 55). Reliance was also placed on the decision of the ITAT, Bangalore Bench in the case of Carpenters Classics (Exim) (P) Ltd. vs. DCIT (108 ITD 142) wherein it was held that when a statement was made voluntary and was not alleged to have been obtained under threat or coercion onus was on assessee to prove that declaration was made under any misconcep…

The ACIT, Kollam vs. Sri.P.Sunilkumar, Kollam

In the result, the appeals of the Revenue as well as the Cross

ITA 351/COCH/2017[2013-14]Status: DisposedITAT Cochin13 Dec 2018AY 2013-14

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

…y to establish the truth of these recitals. According to the Assessing Officer, for a retraction to be valid, threat or coercion has to be proved. He relied on the decision of the ITAT, Ahmedabad Bench in the case of Manoharlal Kasturchand Chokshi vs. ACIT (61 ITD 55). Reliance was also placed on the decision of the ITAT, Bangalore Bench in the case of Carpenters Classics (Exim) (P) Ltd. vs. DCIT (108 ITD 142) wherein it was held that when a statement was made voluntary and was not alleged to have been obtained under threat or coercion onus was on assessee to prove that declaration was made under any misconcep…

The ACIT, Cen-Circle, Kollam vs. Sri.P.Sunil Kumar, Kollam

In the result, the appeals of the Revenue as well as the Cross

ITA 350/COCH/2017[2012-13]Status: DisposedITAT Cochin13 Dec 2018AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

…y to establish the truth of these recitals. According to the Assessing Officer, for a retraction to be valid, threat or coercion has to be proved. He relied on the decision of the ITAT, Ahmedabad Bench in the case of Manoharlal Kasturchand Chokshi vs. ACIT (61 ITD 55). Reliance was also placed on the decision of the ITAT, Bangalore Bench in the case of Carpenters Classics (Exim) (P) Ltd. vs. DCIT (108 ITD 142) wherein it was held that when a statement was made voluntary and was not alleged to have been obtained under threat or coercion onus was on assessee to prove that declaration was made under any misconcep…

The Central Circle, Kollam vs. Sri.P.Sunil Kumar, Kollam

In the result, the appeals of the Revenue as well as the Cross

ITA 349/COCH/2017[2011-12]Status: DisposedITAT Cochin13 Dec 2018AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

…y to establish the truth of these recitals. According to the Assessing Officer, for a retraction to be valid, threat or coercion has to be proved. He relied on the decision of the ITAT, Ahmedabad Bench in the case of Manoharlal Kasturchand Chokshi vs. ACIT (61 ITD 55). Reliance was also placed on the decision of the ITAT, Bangalore Bench in the case of Carpenters Classics (Exim) (P) Ltd. vs. DCIT (108 ITD 142) wherein it was held that when a statement was made voluntary and was not alleged to have been obtained under threat or coercion onus was on assessee to prove that declaration was made under any misconcep…

The ACIT, Kollam vs. Sri.P.Sunilkumar, Kollam

In the result, the appeals of the Revenue as well as the Cross

ITA 348/COCH/2017[2010-11]Status: DisposedITAT Cochin13 Dec 2018AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

…y to establish the truth of these recitals. According to the Assessing Officer, for a retraction to be valid, threat or coercion has to be proved. He relied on the decision of the ITAT, Ahmedabad Bench in the case of Manoharlal Kasturchand Chokshi vs. ACIT (61 ITD 55). Reliance was also placed on the decision of the ITAT, Bangalore Bench in the case of Carpenters Classics (Exim) (P) Ltd. vs. DCIT (108 ITD 142) wherein it was held that when a statement was made voluntary and was not alleged to have been obtained under threat or coercion onus was on assessee to prove that declaration was made under any misconcep…

The ACIT, Kollam vs. Sri.P. Sunil Kumar, Kollam

In the result, the appeals of the Revenue as well as the Cross

ITA 347/COCH/2017[2009-10]Status: DisposedITAT Cochin13 Dec 2018AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 139(1)Section 153ASection 68

…y to establish the truth of these recitals. According to the Assessing Officer, for a retraction to be valid, threat or coercion has to be proved. He relied on the decision of the ITAT, Ahmedabad Bench in the case of Manoharlal Kasturchand Chokshi vs. ACIT (61 ITD 55). Reliance was also placed on the decision of the ITAT, Bangalore Bench in the case of Carpenters Classics (Exim) (P) Ltd. vs. DCIT (108 ITD 142) wherein it was held that when a statement was made voluntary and was not alleged to have been obtained under threat or coercion onus was on assessee to prove that declaration was made under any misconcep…