Paul Mathews & Sons. v. CIT

263 ITR 101High Court2003#308 most cited

What is Paul Mathews & Sons. v. CIT authority for?

A statement recorded under Section 133A of the Income-tax Act has no evidentiary value because Section 133A does not empower an Income-tax Officer to examine any person on oath.

266

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2010 to 2026.

Also referred to as

Paul Mathews & Sons · CIT · Section 133A · survey statement · evidentiary value · statement on oath · admission · Income-tax Officer power · Section 133A(3)(iii) · no oath power

Also reported as

129 Taxmann 41633 Taxmann.com 130

Sections most often in play

Section 133ASection 143(3)Section 131Section 132(4)Section 142(1)Section 147Section 143(2)Section 132

Issues it is cited on

section 133a(3)(iii)section 158bbsurvey under section 133aretracted statementstatement under section 132(4)disallowance of interest expendituresection 133aloose paperssection 132(4)section 132(4a)section 133section 292c

Judgments citing Paul Mathews & Sons. v. CIT

Mantor Capital Ltd, Mumbai vs. Asst CIT Cen Cir 22, Mumbai

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

ITA 194/MUM/2015[2008-09]Status: DisposedITAT Mumbai03 Aug 2016AY 2008-09

Bench: Shri R.C. Sharma & Shri Sandeep Gosainआमकय अऩीर सं./Ita Nos.7408/M/2014 (निर्धारण वषा / Assessment Year: 2010-11) Acit Cc 3(3) Vs. Mentor Capital Ltd. 713 Raheja Centre Free Press Mumbai – 4000020 Journal Rd. Nariman Pt. Mumbai-400021 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaccp7995G (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./ Ita Nos. 194 To 196/M/2015 & 7512/M/2014 (निर्धारण वषा / Assessment Year: 2008-2009 To 2011-2012) Vs. Acit, Mentor Capital Ltd. 713 Raheja Centre Free Cc -22 Press Journal Rd. Mumbai – 4000020 Nariman Pt. Mumbai- 400021 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaccp7995G (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. याजस्व की ओर से /Revenue By : Shri N.P. Singh, Cit Dr ननधाारयती की ओर से /Assessee By : Mr. N. R. Suresh, Ar सुनवाई की तायीख / Date Of Hearing : 25/07/2016 घोषणा की तायीख/Date Of Pronouncement 03/08/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Cross Appeals Filed By The Revenue Against The Order Of Cit(A)-Mumbai, For The A.Y.2010-2011 & The Appeals Filed By Assessee For Assessment Years 2008-2009 To 2011-2012, In The Matter Order Passed U/S 143(3)/143(3) R.W.S.147 Of The I.T. Act.

For Appellant: Mr. N. R. Suresh, ARFor Respondent: Shri N.P. Singh, CIT DR
Section 133Section 133ASection 143(3)Section 14ASection 3

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER आमकय अऩीर सं./ITA Nos.7408/M/2014 (निर्धारण वषा / Assessment Year: 2010-11) ACIT CC 3(3) Vs. Mentor Capital Ltd. 713 Raheja Centre Free Press Mumbai – 4000020 Journal Rd. Nariman Pt. Mumbai-400021 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AACCP7995G (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. AND आमकय अऩीर सं./ ITA Nos. 194 to 196/M/2015 & 7512/M/2014 (निर्धारण वषा / Assessment Year: 2008-2009 to 2011-2012) Vs. ACIT, Mentor Capital Ltd. 713 Raheja Centre Free CC…

Mentor Capital Ltd, Mumbai vs. DCIT Cen Cir 22, Mumbai

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

ITA 7512/MUM/2014[2010-11]Status: DisposedITAT Mumbai03 Aug 2016AY 2010-11

Bench: Shri R.C. Sharma & Shri Sandeep Gosainआमकय अऩीर सं./Ita Nos.7408/M/2014 (निर्धारण वषा / Assessment Year: 2010-11) Acit Cc 3(3) Vs. Mentor Capital Ltd. 713 Raheja Centre Free Press Mumbai – 4000020 Journal Rd. Nariman Pt. Mumbai-400021 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaccp7995G (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./ Ita Nos. 194 To 196/M/2015 & 7512/M/2014 (निर्धारण वषा / Assessment Year: 2008-2009 To 2011-2012) Vs. Acit, Mentor Capital Ltd. 713 Raheja Centre Free Cc -22 Press Journal Rd. Mumbai – 4000020 Nariman Pt. Mumbai- 400021 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaccp7995G (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. याजस्व की ओर से /Revenue By : Shri N.P. Singh, Cit Dr ननधाारयती की ओर से /Assessee By : Mr. N. R. Suresh, Ar सुनवाई की तायीख / Date Of Hearing : 25/07/2016 घोषणा की तायीख/Date Of Pronouncement 03/08/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Cross Appeals Filed By The Revenue Against The Order Of Cit(A)-Mumbai, For The A.Y.2010-2011 & The Appeals Filed By Assessee For Assessment Years 2008-2009 To 2011-2012, In The Matter Order Passed U/S 143(3)/143(3) R.W.S.147 Of The I.T. Act.

For Appellant: Mr. N. R. Suresh, ARFor Respondent: Shri N.P. Singh, CIT DR
Section 133Section 133ASection 143(3)Section 14ASection 3

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER आमकय अऩीर सं./ITA Nos.7408/M/2014 (निर्धारण वषा / Assessment Year: 2010-11) ACIT CC 3(3) Vs. Mentor Capital Ltd. 713 Raheja Centre Free Press Mumbai – 4000020 Journal Rd. Nariman Pt. Mumbai-400021 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AACCP7995G (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. AND आमकय अऩीर सं./ ITA Nos. 194 to 196/M/2015 & 7512/M/2014 (निर्धारण वषा / Assessment Year: 2008-2009 to 2011-2012) Vs. ACIT, Mentor Capital Ltd. 713 Raheja Centre Free CC…

ACIT CC 3(3) Cen RG 3, Mumbai vs. Mentor Capital Ltd, Mumbai

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

ITA 7408/MUM/2014[2010-11]Status: DisposedITAT Mumbai03 Aug 2016AY 2010-11

Bench: Shri R.C. Sharma & Shri Sandeep Gosainआमकय अऩीर सं./Ita Nos.7408/M/2014 (निर्धारण वषा / Assessment Year: 2010-11) Acit Cc 3(3) Vs. Mentor Capital Ltd. 713 Raheja Centre Free Press Mumbai – 4000020 Journal Rd. Nariman Pt. Mumbai-400021 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaccp7995G (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./ Ita Nos. 194 To 196/M/2015 & 7512/M/2014 (निर्धारण वषा / Assessment Year: 2008-2009 To 2011-2012) Vs. Acit, Mentor Capital Ltd. 713 Raheja Centre Free Cc -22 Press Journal Rd. Mumbai – 4000020 Nariman Pt. Mumbai- 400021 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaccp7995G (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. याजस्व की ओर से /Revenue By : Shri N.P. Singh, Cit Dr ननधाारयती की ओर से /Assessee By : Mr. N. R. Suresh, Ar सुनवाई की तायीख / Date Of Hearing : 25/07/2016 घोषणा की तायीख/Date Of Pronouncement 03/08/2016 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Cross Appeals Filed By The Revenue Against The Order Of Cit(A)-Mumbai, For The A.Y.2010-2011 & The Appeals Filed By Assessee For Assessment Years 2008-2009 To 2011-2012, In The Matter Order Passed U/S 143(3)/143(3) R.W.S.147 Of The I.T. Act.

For Appellant: Mr. N. R. Suresh, ARFor Respondent: Shri N.P. Singh, CIT DR
Section 133Section 133ASection 143(3)Section 14ASection 3

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER आमकय अऩीर सं./ITA Nos.7408/M/2014 (निर्धारण वषा / Assessment Year: 2010-11) ACIT CC 3(3) Vs. Mentor Capital Ltd. 713 Raheja Centre Free Press Mumbai – 4000020 Journal Rd. Nariman Pt. Mumbai-400021 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AACCP7995G (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. AND आमकय अऩीर सं./ ITA Nos. 194 to 196/M/2015 & 7512/M/2014 (निर्धारण वषा / Assessment Year: 2008-2009 to 2011-2012) Vs. ACIT, Mentor Capital Ltd. 713 Raheja Centre Free CC…

DCIT, Circle - 2, Midnapore, Paschim Medinipur vs. M/S. Grami Agro Pvt. Ltd., Paschim Medinipur

In the result, Revenue’s appeal stands dismissed

ITA 755/KOL/2011[2007-08]Status: DisposedITAT Kolkata22 Jul 2016AY 2007-08

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Years:2007-08

Section 133ASection 133A(3)(i)Section 143(2)Section 143(3)Section 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Years:2007-08 DCIT, Circle-2, M/s Grami Agro Pvt. Ltd. बनाम Midnapore, Sahoo Jamda, Jhargram, Dist. / Bhawan, Kshudiram Paschim Medinipur, V/s. Ngar, P.O. Midnapore, Pin. 721 507 Dist. Paschim Medinipur [PAN No.AABCG 0207 F] .. अपीलाथ" /Appellant ""यथ" /Respondent Md. Ghyas Uddin, JCIT-DR अपीलाथ" क" ओर से/By Appellant Shri T.K.Chakraborty, AR ""यथ" क" ओर से/By Respondent 08-06-2016 सुनवाई क" तार"ख/Date of Hearing घोषणा क" तार"ख/Date of Pronounceme…

A.C.I.T Cir - 30, Kolkata vs. Samar Kumar Sen, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 952/KOL/2013[2009-10]Status: DisposedITAT Kolkata01 Jul 2016AY 2009-10

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Sallong Yaden, Addl. CIT, Sr. DRFor Respondent: Shri Subash Agarwal, AR
Section 133ASection 143(3)

…as no jurisdiction to record a statement on oath u/s 133A during the survey proceedings since the officer is not empowered u/s 133A to administer oath. Reliance is placed in this regard on the following decisions:- Paul Mathew & Sons vs CIT reported in (2003) 263 ITR 101 (Ker) Sec 133A of the Act does not empower any ITO to examine any person on oath . Thus the statement elicited during the survey operation has no evidentiary value. CIT vs S Khader Khan Son reported in (2008) 300 ITR 157 (Mad) “An admission is an extremely important piece of evidence , but it cannot be said that it is conclusive and it is open…

DCIT, New Delhi vs. M/S. Harsh International (P) Ltd., New Delhi

The appeal of the Revenue are dismissed

ITA 3135/DEL/2012[2005-06]Status: DisposedITAT Delhi27 Jun 2016AY 2005-06

Bench: Shri J. Sudhakar Reddy & Smt Suchitra Kamblei.T.A .No.-2929/Del/2012 (A. Y 2004-05) I.T.A .No.-2930/Del/2012 (A. Y 2005-06) Harsh International Pvt. Ltd. Vs Dcit 11/2A, Pusa Road Central Circle-8 New Delhi New Delhi Aabch1511K (Respondent) (Appellant) I.T.A .No.-3134/Del/2012 (A. Y 2004-05) I.T.A .No.-3135/Del/2012 (A. Y 2005-06) Dcit Vs Harsh International Pvt. Ltd. Central Circle-8 11/2A, Pusa Road New Delhi New Delhi (Appellant) Aabch1511K (Respondent) Appellant By Sh. Mukesh Gupta, Adv Respondent By Sh. A. K. Saroha, Cit Dr

Section 145(3)

…1 2929/Del/2012 Harsh IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SMT SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No.-2929/DEL/2012 (A. Y 2004-05) I.T.A .No.-2930/DEL/2012 (A. Y 2005-06) Harsh International Pvt. Ltd. Vs DCIT 11/2A, Pusa Road Central Circle-8 New Delhi New Delhi AABCH1511K (RESPONDENT) (APPELLANT) I.T.A .No.-3134/DEL/2012 (A. Y 2004-05) I.T.A .No.-3135/DEL/2012 (A. Y 2005-06) DCIT Vs Harsh International Pvt. Ltd. Central Circle-8 11/2A, Pusa Road New Delhi New Delhi (APPELLANT) AABCH1511K (RESPONDENT) Appellant by Sh. M…

DCIT, New Delhi vs. M/S. Harsh International (P) Ltd., New Delhi

The appeal of the Revenue are dismissed

ITA 3134/DEL/2012[2004-05]Status: DisposedITAT Delhi27 Jun 2016AY 2004-05

Bench: Shri J. Sudhakar Reddy & Smt Suchitra Kamblei.T.A .No.-2929/Del/2012 (A. Y 2004-05) I.T.A .No.-2930/Del/2012 (A. Y 2005-06) Harsh International Pvt. Ltd. Vs Dcit 11/2A, Pusa Road Central Circle-8 New Delhi New Delhi Aabch1511K (Respondent) (Appellant) I.T.A .No.-3134/Del/2012 (A. Y 2004-05) I.T.A .No.-3135/Del/2012 (A. Y 2005-06) Dcit Vs Harsh International Pvt. Ltd. Central Circle-8 11/2A, Pusa Road New Delhi New Delhi (Appellant) Aabch1511K (Respondent) Appellant By Sh. Mukesh Gupta, Adv Respondent By Sh. A. K. Saroha, Cit Dr

Section 145(3)

…1 2929/Del/2012 Harsh IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SMT SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No.-2929/DEL/2012 (A. Y 2004-05) I.T.A .No.-2930/DEL/2012 (A. Y 2005-06) Harsh International Pvt. Ltd. Vs DCIT 11/2A, Pusa Road Central Circle-8 New Delhi New Delhi AABCH1511K (RESPONDENT) (APPELLANT) I.T.A .No.-3134/DEL/2012 (A. Y 2004-05) I.T.A .No.-3135/DEL/2012 (A. Y 2005-06) DCIT Vs Harsh International Pvt. Ltd. Central Circle-8 11/2A, Pusa Road New Delhi New Delhi (APPELLANT) AABCH1511K (RESPONDENT) Appellant by Sh. M…

M/S. Harsh International Pvt. Ltd., New Delhi vs. DCIT, New Delhi

The appeal of the Revenue are dismissed

ITA 2930/DEL/2012[2005-06]Status: DisposedITAT Delhi27 Jun 2016AY 2005-06

Bench: Shri J. Sudhakar Reddy & Smt Suchitra Kamblei.T.A .No.-2929/Del/2012 (A. Y 2004-05) I.T.A .No.-2930/Del/2012 (A. Y 2005-06) Harsh International Pvt. Ltd. Vs Dcit 11/2A, Pusa Road Central Circle-8 New Delhi New Delhi Aabch1511K (Respondent) (Appellant) I.T.A .No.-3134/Del/2012 (A. Y 2004-05) I.T.A .No.-3135/Del/2012 (A. Y 2005-06) Dcit Vs Harsh International Pvt. Ltd. Central Circle-8 11/2A, Pusa Road New Delhi New Delhi (Appellant) Aabch1511K (Respondent) Appellant By Sh. Mukesh Gupta, Adv Respondent By Sh. A. K. Saroha, Cit Dr

Section 145(3)

…1 2929/Del/2012 Harsh IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SMT SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No.-2929/DEL/2012 (A. Y 2004-05) I.T.A .No.-2930/DEL/2012 (A. Y 2005-06) Harsh International Pvt. Ltd. Vs DCIT 11/2A, Pusa Road Central Circle-8 New Delhi New Delhi AABCH1511K (RESPONDENT) (APPELLANT) I.T.A .No.-3134/DEL/2012 (A. Y 2004-05) I.T.A .No.-3135/DEL/2012 (A. Y 2005-06) DCIT Vs Harsh International Pvt. Ltd. Central Circle-8 11/2A, Pusa Road New Delhi New Delhi (APPELLANT) AABCH1511K (RESPONDENT) Appellant by Sh. M…

M/S. Harsh International Pvt. Ltd., New Delhi vs. DCIT, New Delhi

The appeal of the Revenue are dismissed

ITA 2929/DEL/2012[2004-05]Status: DisposedITAT Delhi27 Jun 2016AY 2004-05

Bench: Shri J. Sudhakar Reddy & Smt Suchitra Kamblei.T.A .No.-2929/Del/2012 (A. Y 2004-05) I.T.A .No.-2930/Del/2012 (A. Y 2005-06) Harsh International Pvt. Ltd. Vs Dcit 11/2A, Pusa Road Central Circle-8 New Delhi New Delhi Aabch1511K (Respondent) (Appellant) I.T.A .No.-3134/Del/2012 (A. Y 2004-05) I.T.A .No.-3135/Del/2012 (A. Y 2005-06) Dcit Vs Harsh International Pvt. Ltd. Central Circle-8 11/2A, Pusa Road New Delhi New Delhi (Appellant) Aabch1511K (Respondent) Appellant By Sh. Mukesh Gupta, Adv Respondent By Sh. A. K. Saroha, Cit Dr

Section 145(3)

…1 2929/Del/2012 Harsh IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SMT SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No.-2929/DEL/2012 (A. Y 2004-05) I.T.A .No.-2930/DEL/2012 (A. Y 2005-06) Harsh International Pvt. Ltd. Vs DCIT 11/2A, Pusa Road Central Circle-8 New Delhi New Delhi AABCH1511K (RESPONDENT) (APPELLANT) I.T.A .No.-3134/DEL/2012 (A. Y 2004-05) I.T.A .No.-3135/DEL/2012 (A. Y 2005-06) DCIT Vs Harsh International Pvt. Ltd. Central Circle-8 11/2A, Pusa Road New Delhi New Delhi (APPELLANT) AABCH1511K (RESPONDENT) Appellant by Sh. M…

ACIT Cen Cir 32, Mumbai vs. Pravin B. Bhandarkar, Mumbai

ITA 6672/MUM/2012[2008-09]Status: DisposedITAT Mumbai24 Jun 2016AY 2008-09

Bench: Shri Sanjay Garg & Shri Rajesh Kumarआयकर अपील सं./Ita No.7089/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Shri Pandoo P. Naig, 96-98, Vs. Acit, Cc-32, Mumbai- Mint Road, Mumbai-400001 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acnpn 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.7364/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Acit, Cc-32, Mumbai- Vs. Shri Pandoo P. Naig, 96-98, 400020 Mint Road, Mumbai-400001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acnpn 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.6671/Mum/2012 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2008-09) िनधा"रण िनधा"रण वष" वष" Acit, Cc-32, Mumbai- Vs. Prakash B. Bandarkar, Room 400020 No.1, Baburao Chawl, Hanuman Takadi, Bhandup (W), Mumbai- 400078 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahlpb 1306 N (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No. 6672/Mum/2012 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2008-09) िनधा"रण िनधा"रण वष" वष" Acit, Cc-32, Mumbai- Vs. Pravin B. Bandarkar, Room 400020 No.1, Baburao Chawl, Hanuman Takadi, Bhandup (W), Mumbai- 400078 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahlpb 1306 N (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri Vijay Mehta राज"व क" क" ओर क" क" ओर ओर सेसेसेसे /Revenue By ओर : Shri C.W.Angolkar सुनवाई क" तारीख / Date Of Hearing : 04/04/2016 घोषणा क" तारीख/Date Of Pronouncement 24/06/2016

Section 143(3)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई "यायपीठ मुंबई "यायपीठ "यायपीठ ‘सी’, मुंबई "यायपीठ मुंबई मुंबई । मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.7089/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Shri Pandoo P. Naig, 96-98, Vs. ACIT, CC-32, Mumbai- Mint Road, Mumbai-400001 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACNPN 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. AND आयकर अपील सं./ITA No.…

ACIT Cen Cir 32, Mumbai vs. Prakash B Bhandarkar, Mumbai

ITA 6671/MUM/2012[2008-09]Status: DisposedITAT Mumbai24 Jun 2016AY 2008-09

Bench: Shri Sanjay Garg & Shri Rajesh Kumarआयकर अपील सं./Ita No.7089/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Shri Pandoo P. Naig, 96-98, Vs. Acit, Cc-32, Mumbai- Mint Road, Mumbai-400001 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acnpn 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.7364/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Acit, Cc-32, Mumbai- Vs. Shri Pandoo P. Naig, 96-98, 400020 Mint Road, Mumbai-400001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acnpn 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.6671/Mum/2012 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2008-09) िनधा"रण िनधा"रण वष" वष" Acit, Cc-32, Mumbai- Vs. Prakash B. Bandarkar, Room 400020 No.1, Baburao Chawl, Hanuman Takadi, Bhandup (W), Mumbai- 400078 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahlpb 1306 N (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No. 6672/Mum/2012 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2008-09) िनधा"रण िनधा"रण वष" वष" Acit, Cc-32, Mumbai- Vs. Pravin B. Bandarkar, Room 400020 No.1, Baburao Chawl, Hanuman Takadi, Bhandup (W), Mumbai- 400078 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahlpb 1306 N (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri Vijay Mehta राज"व क" क" ओर क" क" ओर ओर सेसेसेसे /Revenue By ओर : Shri C.W.Angolkar सुनवाई क" तारीख / Date Of Hearing : 04/04/2016 घोषणा क" तारीख/Date Of Pronouncement 24/06/2016

Section 143(3)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई "यायपीठ मुंबई "यायपीठ "यायपीठ ‘सी’, मुंबई "यायपीठ मुंबई मुंबई । मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.7089/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Shri Pandoo P. Naig, 96-98, Vs. ACIT, CC-32, Mumbai- Mint Road, Mumbai-400001 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACNPN 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. AND आयकर अपील सं./ITA No.…

Asst CIT Cen Cir 32, Mumbai vs. Pandoo P. Naig, Mumbai

ITA 7364/MUM/2011[2008-09]Status: DisposedITAT Mumbai24 Jun 2016AY 2008-09

Bench: Shri Sanjay Garg & Shri Rajesh Kumarआयकर अपील सं./Ita No.7089/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Shri Pandoo P. Naig, 96-98, Vs. Acit, Cc-32, Mumbai- Mint Road, Mumbai-400001 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acnpn 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.7364/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Acit, Cc-32, Mumbai- Vs. Shri Pandoo P. Naig, 96-98, 400020 Mint Road, Mumbai-400001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acnpn 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.6671/Mum/2012 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2008-09) िनधा"रण िनधा"रण वष" वष" Acit, Cc-32, Mumbai- Vs. Prakash B. Bandarkar, Room 400020 No.1, Baburao Chawl, Hanuman Takadi, Bhandup (W), Mumbai- 400078 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahlpb 1306 N (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No. 6672/Mum/2012 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2008-09) िनधा"रण िनधा"रण वष" वष" Acit, Cc-32, Mumbai- Vs. Pravin B. Bandarkar, Room 400020 No.1, Baburao Chawl, Hanuman Takadi, Bhandup (W), Mumbai- 400078 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahlpb 1306 N (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri Vijay Mehta राज"व क" क" ओर क" क" ओर ओर सेसेसेसे /Revenue By ओर : Shri C.W.Angolkar सुनवाई क" तारीख / Date Of Hearing : 04/04/2016 घोषणा क" तारीख/Date Of Pronouncement 24/06/2016

Section 143(3)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई "यायपीठ मुंबई "यायपीठ "यायपीठ ‘सी’, मुंबई "यायपीठ मुंबई मुंबई । मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.7089/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Shri Pandoo P. Naig, 96-98, Vs. ACIT, CC-32, Mumbai- Mint Road, Mumbai-400001 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACNPN 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. AND आयकर अपील सं./ITA No.…

Pandurang Naig, Mumbai vs. Asst CIT Cen Cir 32, Mumbai

ITA 7089/MUM/2011[2008-09]Status: DisposedITAT Mumbai24 Jun 2016AY 2008-09

Bench: Shri Sanjay Garg & Shri Rajesh Kumarआयकर अपील सं./Ita No.7089/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Shri Pandoo P. Naig, 96-98, Vs. Acit, Cc-32, Mumbai- Mint Road, Mumbai-400001 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acnpn 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.7364/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Acit, Cc-32, Mumbai- Vs. Shri Pandoo P. Naig, 96-98, 400020 Mint Road, Mumbai-400001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acnpn 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.6671/Mum/2012 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2008-09) िनधा"रण िनधा"रण वष" वष" Acit, Cc-32, Mumbai- Vs. Prakash B. Bandarkar, Room 400020 No.1, Baburao Chawl, Hanuman Takadi, Bhandup (W), Mumbai- 400078 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahlpb 1306 N (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No. 6672/Mum/2012 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2008-09) िनधा"रण िनधा"रण वष" वष" Acit, Cc-32, Mumbai- Vs. Pravin B. Bandarkar, Room 400020 No.1, Baburao Chawl, Hanuman Takadi, Bhandup (W), Mumbai- 400078 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahlpb 1306 N (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri Vijay Mehta राज"व क" क" ओर क" क" ओर ओर सेसेसेसे /Revenue By ओर : Shri C.W.Angolkar सुनवाई क" तारीख / Date Of Hearing : 04/04/2016 घोषणा क" तारीख/Date Of Pronouncement 24/06/2016

Section 143(3)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई "यायपीठ मुंबई "यायपीठ "यायपीठ ‘सी’, मुंबई "यायपीठ मुंबई मुंबई । मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.7089/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Shri Pandoo P. Naig, 96-98, Vs. ACIT, CC-32, Mumbai- Mint Road, Mumbai-400001 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACNPN 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. AND आयकर अपील सं./ITA No.…

ACIT, New Delhi vs. M/S Rama Krishna Jeweller (India), New Delhi

In the result, we confirm the finding of ld

ITA 5417/DEL/2010[2005-06]Status: DisposedITAT Delhi11 May 2016AY 2005-06

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Mrs. Nandita Kanchan, CIT DR
Section 153A

…essee should be granted benefit of telescoping of disclosure made in AY 2006-07 for this year. For this he relied on following decisions:- a) Arun Kala Vs. ACIT 98 TTJ 1046 (Jp), b) ITO Vs. Republic PoultryFood 45 ITD 359 (Chd), c) Paul Mathews & Sons Vs. CIT 263 ITR 101 (Ker), d) CIT Vs. KSM Guruswamy Nadar & Songs 149 ITR 127 (Mad), e) CIT Vs. Venkateshwara Timber Depot 222 ITR 768 (AP). 17. In the rejoinder she submitted that assessment is governed by evidence found during the course of search and cannot be made based on the statement. She submitted that as necessary evidences have been found during the course…

Avinash Kumar Setia, New Delhi vs. DCIT, New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 1787/DEL/2013[2009-10]Status: DisposedITAT Delhi28 Apr 2016AY 2009-10

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. UN Marwah, FCAFor Respondent: Sh. Shravan Gotru, Sr. DR
Section 133ASection 142(1)Section 143(3)

…eedings under the in Indian Income Tax Act. Section 133A, while authorizing recording of statement by the survey Officer, does not give the same status of "Evidence to such recorded statements". This have been pointed out in Paul Mathews & Sons VS. CIT (2003) 263 ITR 101. That it is therefore, open to the assessee to explain the statements recorded during the survey and bring out the following facts on record: a. That there was no notice to me. B. The statement does not indicate that whether it refers is to the limited 11 companies, firms or my personal assessments. Deponent VERIFICATON I, the above named de…

Addl CIT 24(3), Mumbai vs. Indervadan H Jain, Mumbai

In the result, appeal of revenue is allowed in part

ITA 103/MUM/2013[2009-10]Status: DisposedITAT Mumbai27 Apr 2016AY 2009-10
For Appellant: Shri Pramod Kumar ParidaFor Respondent: Shri Bhanwar Singh Ratnoo
Section 143(3)Section 14ASection 37

…der section 133A shall not have any evidentiary value. It could not be said solely on the basis of the statement given by one of the partners of the assessee-firm that the disclosed income was assessable as lawful income of the assessee. 4 Paul Mathew vs. CIT 263 ITR 101 (Kerala) A power to examine a person on oath is specifically conferred on the authorised office only under section 132(4) in the course of any search or seizure. Thus, the Income-tax Act, whenever it thought fit and necessary to confer such power to examine a person on oath, has expressly provided for it, whereas section 133A does not empower any…

Indian Education Society, Hisar vs. CIT, Hisar

The appeal is allowed

ITA 941/DEL/2013[]Status: DisposedITAT Delhi26 Apr 2016

Bench: Shri I.C. Sudhir & Shri O.P. Kant Assessment Year: -- Indian Education Society, Vs. Cit 705- Yadav Colony, Aayakar Bhawan, Hisar (Hr.) Hisar (Hr.) (Pan: Aaati3921J) (Appellant) (Respondent) Assessee By: S/Shri Dinesh Gupta, Ca & Raja Kumar, Adv. Department By: Shri A.K. Saroha, Cit(Dr) Date Of Hearing : 28 .01.2016 Date Of Pronouncement: 26 :04.2016 Order Per I.C. Sudhir:The Appellant – Indian Education Society (The Society For Short) Has Preferred This Appeal Against The Cancellation Of Registration Under Section 12Aa Of The Income-Tax Act, 1961 By The Learned Cit On The Following Four Grounds: 1. On The Facts & In The Circumstances Of The Case & In Law, The Cit Erred In Holding That The Assessee Society Did Not Exist For Educational Purposes, Without Assigning Any Cogent Reasoning For This Conclusion; 2. On The Facts & In The Circumstances Of The Case & In Law, The Cit Erred In Ordering Cancellation Of The Assessee’S Registration Under Section 12-Aa Of The Income-Tax Act;

For Appellant: S/Shri Dinesh Gupta, CA & RajaFor Respondent: Shri A.K. Saroha, CIT(DR)
Section 12Section 12ASection 133A

…the rulings of the Hon’ble Supreme Court in CIT vs. S. Khader Khan Son (2013) 352 ITR 480 (SC) and the Hon’ble Delhi High Court in CIT vs. Dhingra Metal Works (2011) 328 ITR 384(Del.) and the Hon’ble Kerala High Court in Paul 4 Mathews & Sons vs. CIT (2003) 263 ITR 101(Ker.) and of the Hon’ble Madras High Court in (2008) 300 ITR 157(Mad.). 3.3 In the survey several documents and papers including accounting papers, registers and voucher were impounded. These papers relate to the period beginning with 2011and extend up to the date of the very survey i.e. 28.02.2012. All these papers are discussed in detail in ab…

Estrela Batteries Ltd, Mumbai vs. Pr CIT 2, Mumbai

The appeal of the assessee is dismissed

ITA 2122/MUM/2015[2010-11]Status: DisposedITAT Mumbai05 Feb 2016AY 2010-11
Section 115JSection 143(3)Section 263

…ustrial Company Ltd. vs CIT (2000) 243 ITR 83 (SC), x. Nabha Investments Pvt. ltd. vs UOI (2000) 246 ITR 41 (Del.), xi. Bismillah Trading Company Ltd. vs IO (2001) 248 ITR 292, 308 (Kerala), 5 M/s Estrela Batteries Ltd xii. Paul Mathews & Sons vs CIT (2003) 263 ITR 101, 113 (Kerala), xiii. CIT vs Seshasayee Paper & Boards Ltd. (2000) 242 ITR 490, 500 (Mad.), xiv. Rayon Silk Mills vs CIT 221 ITR 155 (Guj.) 2.3. However, if the ratio laid down in the aforesaid cases is analyzed with respect to the facts of the present appeal, it is noted that the assessee declared total loss of Rs.68,97,886/- in its return filed…

M/S Fazal Frozen Foods Pvt. Ltd., Meerut vs. CIT, Meerut

In the result, the appeal of the assessee is allowed

ITA 2837/DEL/2013[2008-09]Status: DisposedITAT Delhi11 Jan 2016AY 2008-09

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: Shri K. Sampath, AdvocateFor Respondent: Ms. Nandita Kanchan, CIT DR
Section 143(1)Section 143(2)Section 143(3)Section 2(24)(x)Section 263Section 36

…wers, it is not open for the CIT to prescribe the nature and level of enquiries, if the AO has already considered them and taken a possible view. Reliance in this regard is place on : CIT Vs Arvind Jewellers 259 ITR 502 (Gujrat) Paul Mathews And Sons Vs CIT 263 ITR 101 (Ker) CIT Vs Parmeshwar Bohra 267 ITR 698 (Raj) CIT Vs Mehrotra Brothers 270 ITR 157 (MP) Ashok Kumar Parasramka VS ACIT 65 ITD 1 ( Cal) The Division Bench of Punjab and Haryana High Court in Hari Iron Trading Co Vs CIT 263 ITR 437 observed that an assessee has no control over the way an assessment order is drafted. It was observed that generall…

Smt. Kamini Jain, New Delhi vs. ACIT, New Delhi

In the result the penalty in question as confirmed by the Ld

ITA 2421/DEL/2013[2007-08]Status: DisposedITAT Delhi04 Dec 2015AY 2007-08

Bench: Shri J. Sudhakar Reddy & Shri Kuldip Singhay: 2007-08 Smt. Kamini Jain Vs. Acit, Circle 20(1) A 92, Gujrawalan Town New Delhi Part I New Delhi 110 009 Pan: Adkpj 7858 A (Appellant) (Respondent) Appellant By : Sh. Somil Aggarwal, Adv. & Ms. Poonam Ahuja, Adv. Respondent By : Sh.Rishpal Bedi, Sr.D.R.

For Appellant: Sh. Somil Aggarwal, AdvFor Respondent: Sh.Rishpal Bedi, Sr.D.R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER AY: 2007-08 Smt. Kamini Jain vs. ACIT, Circle 20(1) A 92, Gujrawalan Town New Delhi Part I New Delhi 110 009 PAN: ADKPJ 7858 A (Appellant) (Respondent) Appellant by : Sh. Somil Aggarwal, Adv. & Ms. Poonam Ahuja, Adv. Respondent by : Sh.Rishpal Bedi, Sr.D.R. ORDER PER J.SUDHAKAR REDDY, A.M. This is an appeal filed by the assessee against the order dt. 30.01.2013 of Ld.CIT(A)-XXII, New Delhi for Assessment Year 2007-08. 2. The Ld.Counsel for the assessee su…