P.R. Metrani v. CIT

287 ITR 209Supreme Court of India2006#506 most cited

What is P.R. Metrani v. CIT authority for?

Section 132 of the Income Tax Act is a self-contained code governing search and seizure operations. The books of accounts, documents, valuables, or statements recorded during a search can be used as evidence in any subsequent proceedings under the Act, and the section outlines the conditions for issuing warrants of authorization.

187

judgments rely on this decision, according to BharatTax’s citation analysis of 366,369 Indian tax judgments — from 2012 to 2026.

Also referred to as

P.R. Metrani v. CIT · Section 132 scope · search and seizure · warrants of authorization · evidence from search · statements recorded during search · incriminating material · block assessment · Section 153A · Section 153C · Section 132(4) · Section 132(4A)

Also reported as

157 Taxmann 3251 SCC 789

Sections most often in play

Section 153ASection 132Section 143(3)Section 153CSection 132(4)Section 131Section 292CSection 115BBE
Read the full judgment

Issues it is cited on

section 132(5)section 243section 158bdincome tax settlement commissionsection 65b(4)casus omissussection 144atrue and full disclosuresection 292csection 269sscarry forward of lossessection 132(4a)

Judgments citing P.R. Metrani v. CIT

M/S Ganadhish Gnp, Mumbai vs. DCIT Circle -6(1), Mumbai

ITA 3980/MUM/2024[2021-22]Status: DisposedITAT Mumbai17 Mar 2025AY 2021-22

Bench: Shri Amarjit Singh, Hon'Ble & Shri Raj Kumar Chauhan, Hon'Ble

For Respondent: Shri Nishit Gandhi & Aadnya Bhandari
Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH 'G', MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, HON'BLE JUDICIAL MEMBER ITA No. 3966/Mum/2024 (A.Y. 2019-20) ITA No. 3965/Mum/2024 (A.Y. 2020-21) ITA No. 3980/Mum/2024 (A.Y. 2021-22) | Ganadhish GNP | DCIT, | Circle-6(1), | Shop No. 1203, 12th Floor, Rupa | Mumbai | Solitaire, Building No. A-I, | VS | Sector-I, Millennium Business | Park, Mahape Navi Mumbai- | 400710. | (Respondent) | PAN: AAPFG 1164 L | (Appellant) ITA No. 4485/Mum/2024 (A.Y. 2019-20) ITA No. 4481/Mum/2024 (A.Y. 2021-22) | DCIT, | Circle-6(1), |…

Ganadhish Gnp, Navi Mumbai vs. DCIT Circle 6(1), Mumbai

In the result, all the appeals filed by the assessee are partly allowed and all the appeals filed by the Revenue are dismissed

ITA 3966/MUM/2024[2019-20]Status: DisposedITAT Mumbai17 Mar 2025AY 2019-20

Bench: Shri Amarjit Singh, Hon’Ble & Shri Raj Kumar Chauhan, Hon’Bleita No. 3965/Mum/2024 (A.Y. 2020-21) Ganadhish Gnp Dcit, Circle-6(1), Mumbai Shop No. 1203, 12Th Floor, Rupa Solitaire, Building No. A-I, Vs Sector-I, Millennium Business Park, Mahape Navi Mumbai- 400710. Pan: Aapfg 1164 L (Appellant) (Respondent) Ita No. 4481/Mum/2024 (A.Y. 2021-22) Dcit, Circle-6(1), Ganadhish Gnp Mumbai Shop No. 1203, 12Th Floor, Rupa Solitaire, Building No. A- Vs I, Sector-I, Millennium Business Park, Mahape Navi Mumbai-400710. Pan: Aapfg 1164 L (Appellant) (Respondent)

For Appellant: Shri Nishit Gandhi & Aadnya BhandariFor Respondent: Dr. Kishor Dhule, CIT/DR
Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH ‘G’, MUMBAI BEFORE SHRI AMARJIT SINGH, HON’BLE ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, HON’BLE JUDICIAL MEMBER ITA No. 3965/Mum/2024 (A.Y. 2020-21) Ganadhish GNP DCIT, Circle-6(1), Mumbai Shop No. 1203, 12th Floor, Rupa Solitaire, Building No. A-I, vs Sector-I, Millennium Business Park, Mahape Navi Mumbai- 400710. PAN: AAPFG 1164 L (Appellant) (Respondent) ITA No. 4481/Mum/2024 (A.Y. 2021-22) DCIT, Circle-6(1), Ganadhish GNP Mumbai Shop No. 1203, 12th Floor, Rupa Solitaire, Building No. A- vs I, Sector-I, Millennium Business Park, Mahape Navi Mumbai-4…

Ganadhish Gnp, Navi Mumbai vs. DCIT Circle 6(1), Mumbai

ITA 3965/MUM/2024[2020-21]Status: DisposedITAT Mumbai17 Mar 2025AY 2020-21

Bench: Shri Amarjit Singh, Hon'Ble & Shri Raj Kumar Chauhan, Hon'Ble

For Appellant: Shri Nishit Gandhi & Aadnya BhandariFor Respondent: Dr. Kishor Dhule, CIT/DR
Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH 'G', MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, HON'BLE JUDICIAL MEMBER ITA No. 3966/Mum/2024 (A.Y. 2019-20) ITA No. 3965/Mum/2024 (A.Y. 2020-21) ITA No. 3980/Mum/2024 (A.Y. 2021-22) | Ganadhish GNP | | Shop No. 1203, 12th Floor, Rupa | | Solitaire, Building No. A-I, | | Sector-I, Millennium Business | | Park, Mahape Navi Mumbai- | | 400710. | | PAN: AAPFG 1164 L | | (Appellant) | |----------------------------------------| | DCIT, | | Mumbai | | Circle-6(1), | | (Respondent) | ITA No. 4485/Mum/2024 (A.Y. 2019-20) IT…

DCIT, Central Circle- 1(3), Pune, Income Tax vs. Garware Technical Fibres Limited, Maharashtra

ITA 1831/PUN/2024[2017-18]Status: DisposedITAT Pune09 Jan 2025AY 2017-18

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And
Section 131Section 132Section 139Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE "A" BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.1696 to 1703/PUN./2024 Assessment Years: 2013-2014 to 2020-2021 Garware Technical Fibres Limited, Plot No.11, Block D-1, MIDC, Chinchwad, PUNE – 411 019. Maharashtra. PAN: AAACG1377P (Appellant) VS. The DCIT, CC-1(3), 633, 6th Floor, Aayakar Sadan, Bodhi Towers, Salisbury Park, Gultekdi, PUNE – 411 037. Maharashtra. (Respondent) The DCIT, CC-1(3), Pune (Appellant) I.T.A.No.1831/PUN./2024 Assessment Year: 2017-18 Garware Technical Fibres Limited, Plot No.11, B…

Garware Technical Fibres Limited, Pune vs. DCIT, CC-1(3), Pune

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 1703/PUN/2024[2020-21]Status: DisposedITAT Pune09 Jan 2025AY 2020-21

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And Shri Ramnath P Murkunde
Section 131Section 132Section 139Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.1696 to 1703/PUN./2024 Assessment Years : 2013-2014 to 2020-2021 Garware Technical Fibres Limited, The DCIT, CC-1(3), 633, 6th Floor, Aayakar Sadan, Plot No.11, Block D-1, MIDC, Chinchwad, PUNE – 411 019. Bodhi Towers, Salisbury Park, vs. Maharashtra. Gultekdi, PUNE – 411 037. PAN: AAACG1377P Maharashtra. (Appellant) (Respondent) I.T.A.No.1831/PUN./2024 Assessment Year : 2017-18 The DCIT, CC-1(3), Pune Garware Technical Fibres Limited, Plot No.11, Block D-1, MIDC…

Garware Technical Fibres Limited, Pune vs. DCIT, CC-1(3), Pune

ITA 1702/PUN/2024[2019-20]Status: DisposedITAT Pune09 Jan 2025AY 2019-20

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And
Section 131Section 132Section 139Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE "A" BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.1696 to 1703/PUN./2024 Assessment Years : 2013-2014 to 2020-2021 Garware Technical Fibres Limited, Plot No.11, Block D-1, MIDC, Chinchwad, PUNE – 411 019. Maharashtra. PAN: AAACG1377P (Appellant) VS. The DCIT, CC-1(3), 633, 6th Floor, Aayakar Sadan, Bodhi Towers, Salisbury Park, Gultekdi, PUNE – 411 037. Maharashtra. (Respondent) I.T.A.No.1831/PUN./2024 Assessment Year : 2017-18 The DCIT, CC-1(3), Pune (Appellant) Garware Technical Fibres Limited, Plot No.11, B…

Garware Technical Fibres Limited, Pune vs. DCIT, CC-1(3), Pune

ITA 1701/PUN/2024[2018-19]Status: DisposedITAT Pune09 Jan 2025AY 2018-19

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

Section 131Section 132Section 139Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE "A" BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.1696 to 1703/PUN./2024 Assessment Years : 2013-2014 to 2020-2021 | Garware Technical Fibres Limited, | | Plot No.11, Block D-1, MIDC, | | Chinchwad, PUNE – 411 019. | | Maharashtra. | | PAN: AAACG1377P | | (Appellant) | VS. | The DCIT, CC-1(3), | | 633, 6th Floor, Aayakar Sadan, | | Bodhi Towers, Salisbury Park, | | Gultekdi, PUNE – 411 037. | | Maharashtra. | | (Respondent) | I.T.A.No.1831/PUN./2024 Assessment Year : 2017-18 | The DCIT, CC-1(3), Pune | | (A…

Garware Technical Fibres Limited, Pune vs. DCIT, CC-1(3), Pune

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 1700/PUN/2024[2017-18]Status: DisposedITAT Pune09 Jan 2025AY 2017-18

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And Shri Ramnath P Murkunde
Section 131Section 132Section 139Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.1696 to 1703/PUN./2024 Assessment Years : 2013-2014 to 2020-2021 Garware Technical Fibres Limited, The DCIT, CC-1(3), 633, 6th Floor, Aayakar Sadan, Plot No.11, Block D-1, MIDC, Chinchwad, PUNE – 411 019. Bodhi Towers, Salisbury Park, vs. Maharashtra. Gultekdi, PUNE – 411 037. PAN: AAACG1377P Maharashtra. (Appellant) (Respondent) I.T.A.No.1831/PUN./2024 Assessment Year : 2017-18 The DCIT, CC-1(3), Pune Garware Technical Fibres Limited, Plot No.11, Block D-1, MIDC…

Garware Technical Fibres Limited, Pune vs. DCIT, CC-1(3), Pune

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 1699/PUN/2024[2016-17]Status: DisposedITAT Pune09 Jan 2025AY 2016-17

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And Shri Ramnath P Murkunde
Section 131Section 132Section 139Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.1696 to 1703/PUN./2024 Assessment Years : 2013-2014 to 2020-2021 Garware Technical Fibres Limited, The DCIT, CC-1(3), 633, 6th Floor, Aayakar Sadan, Plot No.11, Block D-1, MIDC, Chinchwad, PUNE – 411 019. Bodhi Towers, Salisbury Park, vs. Maharashtra. Gultekdi, PUNE – 411 037. PAN: AAACG1377P Maharashtra. (Appellant) (Respondent) I.T.A.No.1831/PUN./2024 Assessment Year : 2017-18 The DCIT, CC-1(3), Pune Garware Technical Fibres Limited, Plot No.11, Block D-1, MIDC…

Garware Technical Fibres Limited, Pune vs. DCIT, CC-1(3), Pune

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 1698/PUN/2024[2015-16]Status: DisposedITAT Pune09 Jan 2025AY 2015-16

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And Shri Ramnath P Murkunde
Section 131Section 132Section 139Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.1696 to 1703/PUN./2024 Assessment Years : 2013-2014 to 2020-2021 Garware Technical Fibres Limited, The DCIT, CC-1(3), 633, 6th Floor, Aayakar Sadan, Plot No.11, Block D-1, MIDC, Chinchwad, PUNE – 411 019. Bodhi Towers, Salisbury Park, vs. Maharashtra. Gultekdi, PUNE – 411 037. PAN: AAACG1377P Maharashtra. (Appellant) (Respondent) I.T.A.No.1831/PUN./2024 Assessment Year : 2017-18 The DCIT, CC-1(3), Pune Garware Technical Fibres Limited, Plot No.11, Block D-1, MIDC…

Garware Technical Fibres Limited, Pune vs. DCIT, CC-1(3), Pune

In the result, all the eight appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

ITA 1697/PUN/2024[2014-15]Status: DisposedITAT Pune09 Jan 2025AY 2014-15

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And Shri Ramnath P Murkunde
Section 131Section 132Section 139Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.1696 to 1703/PUN./2024 Assessment Years : 2013-2014 to 2020-2021 Garware Technical Fibres Limited, The DCIT, CC-1(3), 633, 6th Floor, Aayakar Sadan, Plot No.11, Block D-1, MIDC, Chinchwad, PUNE – 411 019. Bodhi Towers, Salisbury Park, vs. Maharashtra. Gultekdi, PUNE – 411 037. PAN: AAACG1377P Maharashtra. (Appellant) (Respondent) I.T.A.No.1831/PUN./2024 Assessment Year : 2017-18 The DCIT, CC-1(3), Pune Garware Technical Fibres Limited, Plot No.11, Block D-1, MIDC…

Garware Technical Fibres Limited, Pune vs. DCIT, CC-1(3), Pune

ITA 1696/PUN/2024[2013-14]Status: DisposedITAT Pune09 Jan 2025AY 2013-14

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: CA Ritu Kamal KishoreFor Respondent: Shri Amol Khairnar, CIT-DR And
Section 131Section 132Section 139Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE "A" BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.Nos.1696 to 1703/PUN./2024 Assessment Years : 2013-2014 to 2020-2021 Garware Technical Fibres Limited, Plot No.11, Block D-1, MIDC, Chinchwad, PUNE – 411 019. Maharashtra. PAN: AAACG1377P (Appellant) VS. The DCIT, CC-1(3), 633, 6th Floor, Aayakar Sadan, Bodhi Towers, Salisbury Park, Gultekdi, PUNE – 411 037. Maharashtra. (Respondent) I.T.A.No.1831/PUN./2024 Assessment Year : 2017-18 The DCIT, CC-1(3), Pune (Appellant) VS. Garware Technical Fibres Limited, Plot No.1…

Naresh Balyan, New Delhi vs. ACIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 3448/DEL/2023[2017-18]Status: DisposedITAT Delhi18 Dec 2024AY 2017-18

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumar[Assessment Year : 2017-18] Naresh Balyan Vs Acit 125-A, Shyam Park Central Circle-16 Nawada, Uttam Nagar Jhandewalan Ext. New Delhi-110059 Delhi Pan-Adqpb8836L Appellant Respondent Appellant By Shri Jasmeet Singh, Adv. & Shri Pranav Menon, Adv. Respondent By Ms. Baljeet Kaur, Cit Dr Date Of Hearing 25.10.2024 18.12.2024 Date Of Pronouncement

Section 132Section 143(1)Section 143(2)Section 153ASection 250(6)Section 292CSection 69ASection 69C

…the contents of the books of account, its parts, signature and handwriting, etc., found during a search. However, while the operation of section 132(4A) is not extended to the regular assessment in view of judgment in the case of Metrani (HUF) vs. CIT (2006) 287 ITR 209(SC), the operation of s. 292C seeks to extend the presumption even to assessment proceedings. The presumption under s. 132(4A) and s. 292C are however rebuttable. S. 132(4A) and s. 292C are replica of each other and expression used in such provisions are ‘may presume’ which is also the expression used in s. 114 of the Evidence Act and it was not…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2938/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Aug 2024AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…n to the person who has made the admission to show that it is incorrect. ii) ITA 1426/2018 (Del) dated 20.2.2024 PCIT vs. Vir Sen Sindhu (pages 452-458 of JPB-II) iii) 339 ITR 192 (Chennai) M. Narayanan and Bros vs. ACIT 12. In the decision reported in (2006) 287 ITR 209 (P R Metrani V. Commissioner of Income-Tax), dealing with the scope of Section 132(4A), the Supreme Court considered the conclusive character of the statement made in a search operation. The Apex Court held that Section 132 is a complete code by itself. Under Section 132(4), in the case of search, the authorised officer can examine any person who…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2937/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Aug 2024AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…n to the person who has made the admission to show that it is incorrect. ii) ITA 1426/2018 (Del) dated 20.2.2024 PCIT vs. Vir Sen Sindhu (pages 452-458 of JPB-II) iii) 339 ITR 192 (Chennai) M. Narayanan and Bros vs. ACIT 12. In the decision reported in (2006) 287 ITR 209 (P R Metrani V. Commissioner of Income-Tax), dealing with the scope of Section 132(4A), the Supreme Court considered the conclusive character of the statement made in a search operation. The Apex Court held that Section 132 is a complete code by itself. Under Section 132(4), in the case of search, the authorised officer can examine any person who…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2936/DEL/2023[2015-16]Status: DisposedITAT Delhi30 Aug 2024AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…n to the person who has made the admission to show that it is incorrect. ii) ITA 1426/2018 (Del) dated 20.2.2024 PCIT vs. Vir Sen Sindhu (pages 452-458 of JPB-II) iii) 339 ITR 192 (Chennai) M. Narayanan and Bros vs. ACIT 12. In the decision reported in (2006) 287 ITR 209 (P R Metrani V. Commissioner of Income-Tax), dealing with the scope of Section 132(4A), the Supreme Court considered the conclusive character of the statement made in a search operation. The Apex Court held that Section 132 is a complete code by itself. Under Section 132(4), in the case of search, the authorised officer can examine any person who…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2935/DEL/2023[2014-15]Status: DisposedITAT Delhi30 Aug 2024AY 2014-15

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…n to the person who has made the admission to show that it is incorrect. ii) ITA 1426/2018 (Del) dated 20.2.2024 PCIT vs. Vir Sen Sindhu (pages 452-458 of JPB-II) iii) 339 ITR 192 (Chennai) M. Narayanan and Bros vs. ACIT 12. In the decision reported in (2006) 287 ITR 209 (P R Metrani V. Commissioner of Income-Tax), dealing with the scope of Section 132(4A), the Supreme Court considered the conclusive character of the statement made in a search operation. The Apex Court held that Section 132 is a complete code by itself. Under Section 132(4), in the case of search, the authorised officer can examine any person who…

M/S Ganesh Builders, Panchkula vs. DCIT, CC-1, Chandigarh

In the result, the respective appeals and stay applications are disposed off in light of aforesaid directions

ITA 452/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR &
Section 132Section 153ASection 153CSection 153DSection 251Section 251(1)Section 271

…92C is only qua the ownership of document, that the contents of the document are true, they are in the handwriting of the particular person and when required to be stamped – it is sufficiently stamped. He argued that firstly as per P.R. Metrani vs. CIT [2006] 287 ITR 209 (SC), Section 292C only gives power of presumption to the revenue and not holds that something becomes direct evidence. He further argued that Section 292C presumption is rebuttable. In the present case, we find that the assessee firm has sufficiently rebutted this presumption by bringing on record contrary material in the form of affidavit of Ka…

M/S Luxmi Builders, Chandigarh vs. DCIT, Chandigarh

In the result, the respective appeals and stay applications are disposed off in light of aforesaid directions

ITA 451/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR &
Section 132Section 153ASection 153CSection 153DSection 251Section 251(1)Section 271

…92C is only qua the ownership of document, that the contents of the document are true, they are in the handwriting of the particular person and when required to be stamped – it is sufficiently stamped. He argued that firstly as per P.R. Metrani vs. CIT [2006] 287 ITR 209 (SC), Section 292C only gives power of presumption to the revenue and not holds that something becomes direct evidence. He further argued that Section 292C presumption is rebuttable. In the present case, we find that the assessee firm has sufficiently rebutted this presumption by bringing on record contrary material in the form of affidavit of Ka…

DCIT, Central Circle-28, New Delhi vs. Psk Finance Solutions Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 663/DEL/2021[2016-17]Status: DisposedITAT Delhi15 May 2024AY 2016-17

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Sanket Milind Joshi, CAFor Respondent: Sh. Subhash Chandra, CIT-DR
Section 127Section 132(4)Section 132ASection 139Section 142(1)Section 143(1)Section 143(2)Section 153ASection 271FSection 69A

…es, the explanation given by the assessee being reasonable and possible, the decision of the Tribunal in accepting the contention of the assessee cannot be faulted. As held by the apex Court in the case of P.R. Metrani vs. CIT (2006) 206 CTR (SC) 290 : (2006) 287 ITR 209 (SC), the presumption under s. 132(4A) is a rebuttable presumption and in the present case, the assessee has successfully rebutted the presumption. In these circumstances, the fourth question raised by the Revenue cannot be said to be a substantial question of law arising out of the order of the Tribunal.” 6.2 The appellant would also like to pl…