Mum); Ramesh Chandra and Co. vs. CIT 168 ITR 375(Bom), Hotel Kiran v. ACIT

75 ITD 75Income Tax Appellate Tribunal#6409 most cited

What is Mum); Ramesh Chandra and Co. vs. CIT 168 ITR 375(Bom), Hotel Kiran v. ACIT authority for?

Statements recorded under Section 133A, if alleged to be obtained under duress or fabricated, may not be the sole basis for making additions to income. Such allegations need to be addressed when the validity of the survey and the recorded statements are contested.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2019.

Also referred to as

Ramesh T Salve 75 ITD 75 · Section 133A · survey proceedings · illegal survey · fabricated evidence · forced statement · duress · abuse of power · admission and retraction of statement

Judgments citing Mum); Ramesh Chandra and Co. vs. CIT 168 ITR 375(Bom), Hotel Kiran v. ACIT

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Asr Engineering and Projects Limited, Hyderabad

In the result, a) ITA Nos

ITA 226/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…es of rupees. The addition of Rs.1,83,50,000/- was found to be insignificant number compared to the figures found in the documents. The admission of Rs.75 crores in the case of assesee is not based on any as mentioned by the Addl.CIT in his remand report. (3) 75 ITD 75 Ramesh T Salve Vs ACIT In the said case the assesse accepted in a statement that on money was paid at the time of purchase of the flat. In addition to the statement, the Department was in possession of a confession by the sellers that 40% of the consideration was paid as on money. As both the purchaser and the seller declared that additional amount…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Asr Engineering and Projects Limited, Hyderabad

In the result, a) ITA Nos

ITA 225/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…es of rupees. The addition of Rs.1,83,50,000/- was found to be insignificant number compared to the figures found in the documents. The admission of Rs.75 crores in the case of assesee is not based on any as mentioned by the Addl.CIT in his remand report. (3) 75 ITD 75 Ramesh T Salve Vs ACIT In the said case the assesse accepted in a statement that on money was paid at the time of purchase of the flat. In addition to the statement, the Department was in possession of a confession by the sellers that 40% of the consideration was paid as on money. As both the purchaser and the seller declared that additional amount…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Asr Engineering and Projects Limited, Hyderabad

In the result, a) ITA Nos

ITA 224/HYD/2019[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…es of rupees. The addition of Rs.1,83,50,000/- was found to be insignificant number compared to the figures found in the documents. The admission of Rs.75 crores in the case of assesee is not based on any as mentioned by the Addl.CIT in his remand report. (3) 75 ITD 75 Ramesh T Salve Vs ACIT In the said case the assesse accepted in a statement that on money was paid at the time of purchase of the flat. In addition to the statement, the Department was in possession of a confession by the sellers that 40% of the consideration was paid as on money. As both the purchaser and the seller declared that additional amount…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Asr Engineering and Projects Limited, Hyderabad

In the result, a) ITA Nos

ITA 223/HYD/2019[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…es of rupees. The addition of Rs.1,83,50,000/- was found to be insignificant number compared to the figures found in the documents. The admission of Rs.75 crores in the case of assesee is not based on any as mentioned by the Addl.CIT in his remand report. (3) 75 ITD 75 Ramesh T Salve Vs ACIT In the said case the assesse accepted in a statement that on money was paid at the time of purchase of the flat. In addition to the statement, the Department was in possession of a confession by the sellers that 40% of the consideration was paid as on money. As both the purchaser and the seller declared that additional amount…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Asr Engineering and Projects Limited, Hyderabad

In the result, a) ITA Nos

ITA 222/HYD/2019[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…es of rupees. The addition of Rs.1,83,50,000/- was found to be insignificant number compared to the figures found in the documents. The admission of Rs.75 crores in the case of assesee is not based on any as mentioned by the Addl.CIT in his remand report. (3) 75 ITD 75 Ramesh T Salve Vs ACIT In the said case the assesse accepted in a statement that on money was paid at the time of purchase of the flat. In addition to the statement, the Department was in possession of a confession by the sellers that 40% of the consideration was paid as on money. As both the purchaser and the seller declared that additional amount…

Dy. Commissioner of Income Tax, Central Circle-1(3)., Hyderabad vs. Sai Sudhir Infrastructures Limited, Hyderabad

In the result, a) ITA Nos

ITA 1385/HYD/2017[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…es of rupees. The addition of Rs.1,83,50,000/- was found to be insignificant number compared to the figures found in the documents. The admission of Rs.75 crores in the case of assesee is not based on any as mentioned by the Addl.CIT in his remand report. (3) 75 ITD 75 Ramesh T Salve Vs ACIT In the said case the assesse accepted in a statement that on money was paid at the time of purchase of the flat. In addition to the statement, the Department was in possession of a confession by the sellers that 40% of the consideration was paid as on money. As both the purchaser and the seller declared that additional amount…

Dy. Commissioner of Income Tax, Central Circle-1(3)., Hyderabad vs. Sai Sudhir Infrastructures Limited, Hyderabad

In the result, a) ITA Nos

ITA 1384/HYD/2017[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…es of rupees. The addition of Rs.1,83,50,000/- was found to be insignificant number compared to the figures found in the documents. The admission of Rs.75 crores in the case of assesee is not based on any as mentioned by the Addl.CIT in his remand report. (3) 75 ITD 75 Ramesh T Salve Vs ACIT In the said case the assesse accepted in a statement that on money was paid at the time of purchase of the flat. In addition to the statement, the Department was in possession of a confession by the sellers that 40% of the consideration was paid as on money. As both the purchaser and the seller declared that additional amount…

Dy. Commissioner of Income Tax, Central Circle-1(3)., Hyderabad vs. Sai Sudhir Infrastructures Limited, Hyderabad

In the result, a) ITA Nos

ITA 1383/HYD/2017[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…es of rupees. The addition of Rs.1,83,50,000/- was found to be insignificant number compared to the figures found in the documents. The admission of Rs.75 crores in the case of assesee is not based on any as mentioned by the Addl.CIT in his remand report. (3) 75 ITD 75 Ramesh T Salve Vs ACIT In the said case the assesse accepted in a statement that on money was paid at the time of purchase of the flat. In addition to the statement, the Department was in possession of a confession by the sellers that 40% of the consideration was paid as on money. As both the purchaser and the seller declared that additional amount…

Dy. Commsioner of Income Tax, Central Circle-1(3)., Hyderabad vs. Sai Sudhir Infrastructures Limited., Hyderabad

In the result, a) ITA Nos

ITA 1382/HYD/2017[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…es of rupees. The addition of Rs.1,83,50,000/- was found to be insignificant number compared to the figures found in the documents. The admission of Rs.75 crores in the case of assesee is not based on any as mentioned by the Addl.CIT in his remand report. (3) 75 ITD 75 Ramesh T Salve Vs ACIT In the said case the assesse accepted in a statement that on money was paid at the time of purchase of the flat. In addition to the statement, the Department was in possession of a confession by the sellers that 40% of the consideration was paid as on money. As both the purchaser and the seller declared that additional amount…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1136/HYD/2017[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…es of rupees. The addition of Rs.1,83,50,000/- was found to be insignificant number compared to the figures found in the documents. The admission of Rs.75 crores in the case of assesee is not based on any as mentioned by the Addl.CIT in his remand report. (3) 75 ITD 75 Ramesh T Salve Vs ACIT In the said case the assesse accepted in a statement that on money was paid at the time of purchase of the flat. In addition to the statement, the Department was in possession of a confession by the sellers that 40% of the consideration was paid as on money. As both the purchaser and the seller declared that additional amount…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1135/HYD/2017[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…es of rupees. The addition of Rs.1,83,50,000/- was found to be insignificant number compared to the figures found in the documents. The admission of Rs.75 crores in the case of assesee is not based on any as mentioned by the Addl.CIT in his remand report. (3) 75 ITD 75 Ramesh T Salve Vs ACIT In the said case the assesse accepted in a statement that on money was paid at the time of purchase of the flat. In addition to the statement, the Department was in possession of a confession by the sellers that 40% of the consideration was paid as on money. As both the purchaser and the seller declared that additional amount…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1134/HYD/2017[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…es of rupees. The addition of Rs.1,83,50,000/- was found to be insignificant number compared to the figures found in the documents. The admission of Rs.75 crores in the case of assesee is not based on any as mentioned by the Addl.CIT in his remand report. (3) 75 ITD 75 Ramesh T Salve Vs ACIT In the said case the assesse accepted in a statement that on money was paid at the time of purchase of the flat. In addition to the statement, the Department was in possession of a confession by the sellers that 40% of the consideration was paid as on money. As both the purchaser and the seller declared that additional amount…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1133/HYD/2017[2008-09]Status: DisposedITAT Hyderabad30 Aug 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…es of rupees. The addition of Rs.1,83,50,000/- was found to be insignificant number compared to the figures found in the documents. The admission of Rs.75 crores in the case of assesee is not based on any as mentioned by the Addl.CIT in his remand report. (3) 75 ITD 75 Ramesh T Salve Vs ACIT In the said case the assesse accepted in a statement that on money was paid at the time of purchase of the flat. In addition to the statement, the Department was in possession of a confession by the sellers that 40% of the consideration was paid as on money. As both the purchaser and the seller declared that additional amount…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1132/HYD/2017[2007-08]Status: DisposedITAT Hyderabad30 Aug 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…es of rupees. The addition of Rs.1,83,50,000/- was found to be insignificant number compared to the figures found in the documents. The admission of Rs.75 crores in the case of assesee is not based on any as mentioned by the Addl.CIT in his remand report. (3) 75 ITD 75 Ramesh T Salve Vs ACIT In the said case the assesse accepted in a statement that on money was paid at the time of purchase of the flat. In addition to the statement, the Department was in possession of a confession by the sellers that 40% of the consideration was paid as on money. As both the purchaser and the seller declared that additional amount…

ACIT, Ajmer vs. Shreeji Sulz Pvt. Ltd

In the result, the appeal of the revenue is dismissed whereas the appeal of the assessee is allowed in part in terms indicated hereinabove

ITA 669/JPR/2016[2013-14]Status: DisposedITAT Jaipur30 May 2019AY 2013-14

For Appellant: Shri Prakhul Khurana (Adv.)For Respondent: Shri B.K. Gupta (CIT-DR)

Section 132Section 132(4)Section 133ASection 143(3)Section 153A

…cts on record. 7 ITA 507 & 669/JP/2016_ Shreeji Sulz P Ltd. Vs ACIT 4.1.5 For the purpose of making the impugned addition, the Ld. AO has relied upon the following judicial precedents: i. Kanti Lal Prabhu Das Patel (93 ITD 117 — Indore) ii. Ramesh T Salve (75 ITD 75) iii. V. Kunhikannan (219 ITR 235 to 243): The aforesaid judgments relied upon by the Ld. AO in the impugned assessment order are pertaining to admission and retraction of the statement recorded u/s 132(4) of the Act. However, in the present case, no declaration was made by Sh. Navneet Somani u/s 132(4) of the Act for the purpose of impugned addit…

Shreejesulz Private Limited, Jaipur vs. ACIT, Ajmer

In the result, the appeal of the revenue is dismissed whereas the appeal of the assessee is allowed in part in terms indicated hereinabove

ITA 507/JPR/2016[2013-14]Status: DisposedITAT Jaipur30 May 2019AY 2013-14

For Appellant: Shri Prakhul Khurana (Adv.)For Respondent: Shri B.K. Gupta (CIT-DR)

Section 132Section 132(4)Section 133ASection 143(3)Section 153A

…cts on record. 7 ITA 507 & 669/JP/2016_ Shreeji Sulz P Ltd. Vs ACIT 4.1.5 For the purpose of making the impugned addition, the Ld. AO has relied upon the following judicial precedents: i. Kanti Lal Prabhu Das Patel (93 ITD 117 — Indore) ii. Ramesh T Salve (75 ITD 75) iii. V. Kunhikannan (219 ITR 235 to 243): The aforesaid judgments relied upon by the Ld. AO in the impugned assessment order are pertaining to admission and retraction of the statement recorded u/s 132(4) of the Act. However, in the present case, no declaration was made by Sh. Navneet Somani u/s 132(4) of the Act for the purpose of impugned addit…

ACIT 19(3), Mumbai vs. Sunilkumar O Kochhar, Mumbai

ITA 5360/MUM/2009[2006-07]Status: DisposedITAT Mumbai23 Sept 2016AY 2006-07

Bench: Shri Saktijit Dey() & Shri N.K. Pradhan () Assessment Year: 2006-07

For Appellant: Smt. Amrita SinghFor Respondent: Shri. M. Subramaniam

Section 133ASection 143(3)

…n this regard he relied on the decision in the case of Hiralal Magan Lal and Co. vs. DCIT 96 ITD 113 (Mum); Ramesh Chandra and Co. vs. CIT 168 ITR 375(Bom), Hotel Kiran vs. ACIT 82 ITD 453 Pune; Video Master vs. JCIT 83 ITD 102 (Bom); Ramesh T. Salve vs. ACIT 75 ITD 75 (Mum); Smt. Basanti Sethi vs. ACIT ; Ram Jas Nawal vs. CIT 183 CTR (Raj) 144; Dr. S.C. Gupta vs. CIT 248 ITR 782 (All). 4. The ld. CIT(A) noted the following submission made by the assessee before him. “(i) The survey u/s 133A was conducted in an illegal and irregular manner. The survey party resorted to brazen abuse of powers and acted in a high…

ITO 19(3)(2), Mumbai vs. Renu S. Kochar, Mumbai

ITA 5261/MUM/2009[2006-07]Status: DisposedITAT Mumbai23 Sept 2016AY 2006-07

Bench: Shri Saktijit Dey() & Shri N.K. Pradhan () Assessment Year: 2006-07

For Appellant: Smt. Amrita SinghFor Respondent: Shri. M. Subramaniam

Section 133ASection 143(3)

…n this regard he relied on the decision in the case of Hiralal Magan Lal and Co. vs. DCIT 96 ITD 113 (Mum); Ramesh Chandra and Co. vs. CIT 168 ITR 375(Bom), Hotel Kiran vs. ACIT 82 ITD 453 Pune; Video Master vs. JCIT 83 ITD 102 (Bom); Ramesh T. Salve vs. ACIT 75 ITD 75 (Mum); Smt. Basanti Sethi vs. ACIT ; Ram Jas Nawal vs. CIT 183 CTR (Raj) 144; Dr. S.C. Gupta vs. CIT 248 ITR 782 (All). 4. The ld. CIT(A) noted the following submission made by the assessee before him. “(i) The survey u/s 133A was conducted in an illegal and irregular manner. The survey party resorted to brazen abuse of powers and acted in a high…

Mum); Ramesh Chandra and Co. vs. CIT 168 ITR 375(Bom), Hotel Kiran v. ACIT (75 ITD 75) — Cited in 18 Judgments | BharatTax