Paul Mathews & Sons. v. CIT

Nimita Soni Prop. Swaranlata Traders, Bikaner vs. PCIT-1, Jodhpur

In the result, appeal of the assessee in ITA no

Bench: The Hearing.”

…liammal (D) 230 ITR 695 (Mad); 2. CIT v. Ratlam Coal Ash Co., 171 ITR 141 (MP); 3. Ashok Kumar Parasramka v. ACIT, 65 ITD 1 (Cal); 4. CIT v. Mehrotra Brothers, 270 ITR 157 (MP); 5. CIT v. Parameshwar Bohra, 267 ITR 698 (Raj.); 6. Paul Mathews and Sons v. CIT, 263 ITR 101 (Ker.); 7. CIT v. Arvind Jewellers, 259 ITR 502 (Guj); 8. CIT v. Hastings Properties, 253 ITR 124 (Cal); 9. CIT v. Goal (J.P.) (HUF), 247 ITR 555 (Col); 10. CIT v. Amalgamations Ltd., 238 ITR 963 (Mad); 11. ClT v. Macneill Magore Ltd., 232 ITR 945 (Col.) (b) Simply because the Commissioner of Income Tax felt that the assessment order is prejudici…

Kamal Batra, Roorkee vs. DCIT, Circle Haridwar, Haridwar

In the result, appeal of the assessee is allowed

…ot have any evidentiary value. Reliance in this regard is placed on the decision of Hon’ble Supreme Court in case of CIT Vs. S. Khader Khan Sons, reported in 352 ITR 480 and decision of Hon’ble Kerala High Court in the case of Paul Mathew and Sons Vs. CIT, 263 ITR 101. 5 AY: 2010-11 8. In view of the above observations and respectfully following the judicial precedents relied upon hereinabove, the action of the lower authorities in clubbing the business income of assessee’s wife with that of the assessee in the facts and circumstances of the instant case, is dismissed. Accordingly, the grounds raised by the…

Smt Smt Asha Sharma, Raipur (Cg) vs. The Dy. Commissioner of Income Tax 1(1), Raipur (Cg)

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 351/Rpr/2016 "नधा"रण वष" / Assessment Year : 2011-12 Smt. Neetu Sharma Prop. Of Venkatesh Accessories Shoppe, Jawaharlal Nehru Ward No. 37, Sindhi Bazar, Near M.G Road, Raipur (C.G.) Pan : Bbhps6525D .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No. 352/Rpr/2016 "नधा"रण वष" / Assessment Year : 2011-12 Smt. Asha Sharma Prop. Of Venkatesh Enterprises, Sindhi Bazar, Near M.G Road, Raipur (C.G.) Pan : Ajjps9096A .......अपीलाथ" / Appellant बनाम / V/S.

…recorded during the course of survey proceedings could not form a basis for making any addition. Also reliance was placed by the Ld. AR on the judgment of the Hon’ble High Court of Kerala in the case of Paul Mathews & Sons vs Commissioner of Income Tax (2003) 263 ITR 101 (Ker.), wherein it was observed by the Hon’ble High Court that though Section 133A of the Act enables an Income Tax authority to record statement of any person which may be useful in the course of the said proceedings but the same does not authorize him for taking any sworn statement. It was submitted by the ld. A.R that the Hon’ble High Court ha…

Smt. Smt. Neetu Sharma, Raipur (Cg) vs. The Dy. Commissioner of Income Tax 1(1), Raipur (Cg)

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 351/Rpr/2016 "नधा"रण वष" / Assessment Year : 2011-12 Smt. Neetu Sharma Prop. Of Venkatesh Accessories Shoppe, Jawaharlal Nehru Ward No. 37, Sindhi Bazar, Near M.G Road, Raipur (C.G.) Pan : Bbhps6525D .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No. 352/Rpr/2016 "नधा"रण वष" / Assessment Year : 2011-12 Smt. Asha Sharma Prop. Of Venkatesh Enterprises, Sindhi Bazar, Near M.G Road, Raipur (C.G.) Pan : Ajjps9096A .......अपीलाथ" / Appellant बनाम / V/S.

…recorded during the course of survey proceedings could not form a basis for making any addition. Also reliance was placed by the Ld. AR on the judgment of the Hon’ble High Court of Kerala in the case of Paul Mathews & Sons vs Commissioner of Income Tax (2003) 263 ITR 101 (Ker.), wherein it was observed by the Hon’ble High Court that though Section 133A of the Act enables an Income Tax authority to record statement of any person which may be useful in the course of the said proceedings but the same does not authorize him for taking any sworn statement. It was submitted by the ld. A.R that the Hon’ble High Court ha…

Late Shri Bhimsen Darbarilal Arora, Surat vs. The Asstt. Commissioner of Income Tax, Circle-5, Surat

In the result, ground no.4 raised by assessee is allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.1706/Ahd/2016 "नधा"रणवष"/Assessment Year: (2010-11) (Physical Court Hearing) Bhimsen Darbarilal Arora Through, Vs. The Acit, Circle-5, L/H. Rajat Bhimsen Arora, Surat. Smt. Mamta Bhimsen Arora, A-201, Madhulika Apartment, Bhatar Road, Surat. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acaps9230L

…ome-tax Act is not given any evidentiary value obviously for the reason that the officer is not authorised to administer oath and to take any sworn statement which alone has evidentiary value as contemplated under law, vide Paul Mathews and Sons v. CIT [2003] 263 ITR 101 (Ker.); (iii) The expression "such other materials or Information as are available with the Assessing Officer" contained in section 158BB of the Income- tax Act, 1961, would include the materials gathered during the survey operation under section 133A, vide CIT v. G. K. Senniappan [2006] 284 ITR 220 (Mad.) ; (iv) The material or information fou…