PCIT v. Anand Kumar Jain

432 ITR 384High Court2021#535 most cited

What is PCIT v. Anand Kumar Jain authority for?

A statement recorded under Section 132(4) from a third party, lacking corroborative evidence, does not constitute sufficient incriminating material to assume jurisdiction or make additions in an assessment under Section 153A or 153C.

180

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2021 to 2026.

Also referred to as

PCIT v. Anand Kumar Jain · Section 153C · Section 153A · Section 132(4) statement · third-party statement · corroborative evidence · incriminating material · search assessment · accommodation entries · jurisdiction 153C

Also reported as

2021 SCC OnLine DEL 317499 Taxmann.com 426

Sections most often in play

Section 143(3)Section 153ASection 153CSection 132(4)Section 132Section 68Section 143(2)Section 147
Read the full judgment

Issues it is cited on

section 158bb(1)section 158b(b)section 10(26)retraction of statementsection 158bbstatement under section 132(4)section 127(2)section 153(a)section 158bcretracted statementsection 132(4)section 158

Judgments citing PCIT v. Anand Kumar Jain

M/S. Global Tech Park Pvt Ltd., Bangalore vs. DCIT, Central Circle-1(1), Bengaluru

In the result appeal no 2319/ Bang/2024 filed by the assessee is partly allowed

ITA 2320/BANG/2024[2017-18]Status: DisposedITAT Bangalore31 Jul 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 143(2)Section 153ASection 153CSection 40aSection 69

…ereas there is nothing in the present case, whatsoever, to suggest that any statement made by Mr. Anu Aggarwal or Mr. Harjeet Singh contained any such admission. ITA Nos.2315 to 2320 & 2363/Bang/2024 Page 9 of 48 13. In CIT v. Anand Kumar Jain (HUF), (2021) 432 ITR 384: 2021 SCC Online Del 5706: (2021) 320 CTR 656 Honourable Delhi High court has held as under: - "9. In CIT v. Harjeev Aggarwal [2016] 6 ITR-OL 504 (Delhi) ; [2016] 290 CTR 263 ; [2016] SCC OnLine 1512** this court had held as follows (page 515 of 6 ITR-OL): "In view of the settled legal position, the first and foremost issue to be addressed is w…

M/S. Global Tech Park Pvt Ltd., Bangalore vs. DCIT, Central Circle-1(1), Bengaluru

ITA 2319/BANG/2024[2016-17]Status: DisposedITAT Bangalore31 Jul 2025AY 2016-17

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 143(2)Section 153ASection 153CSection 40aSection 69

…ual offenders, indulging in clandestine operations whereas there is nothing in the present case, whatsoever, to suggest that any statement made by Mr. Anu Aggarwal or Mr. Harjeet Singh contained any such admission. 13. In CIT v. Anand Kumar Jain (HUF), (2021) 432 ITR 384: 2021 SCC Online Del 5706: (2021) 320 CTR 656 Honourable Delhi High court has held as under: "9. In CIT v. Harjeev Aggarwal [2016] 6 ITR-OL 504 (Delhi); [2016] 290 CTR 263 ; [2016] SCC OnLine 1512** this court had held as follows (page 515 of 6 ITR-OL): "In view of the settled legal position, the first and foremost issue to be addressed is whethe…

M/S. Global Tech Park Pvt. Ltd., Bangalore vs. DCIT, Central Circle-1(1), Bengaluru

In the result appeal no 2319/ Bang/2024 filed by the assessee is partly allowed

ITA 2318/BANG/2024[2015-16]Status: DisposedITAT Bangalore31 Jul 2025AY 2015-16

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 143(2)Section 153ASection 153CSection 40aSection 69

…ereas there is nothing in the present case, whatsoever, to suggest that any statement made by Mr. Anu Aggarwal or Mr. Harjeet Singh contained any such admission. ITA Nos.2315 to 2320 & 2363/Bang/2024 Page 9 of 48 13. In CIT v. Anand Kumar Jain (HUF), (2021) 432 ITR 384: 2021 SCC Online Del 5706: (2021) 320 CTR 656 Honourable Delhi High court has held as under: - "9. In CIT v. Harjeev Aggarwal [2016] 6 ITR-OL 504 (Delhi) ; [2016] 290 CTR 263 ; [2016] SCC OnLine 1512** this court had held as follows (page 515 of 6 ITR-OL): "In view of the settled legal position, the first and foremost issue to be addressed is w…

M/S. Global Tech Park Pvt Ltd., Bangalore vs. DCIT, Central Circle-1(1), Bengaluru

In the result appeal no 2319/ Bang/2024 filed by the assessee is partly allowed

ITA 2317/BANG/2024[2014-15]Status: DisposedITAT Bangalore31 Jul 2025AY 2014-15

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 143(2)Section 153ASection 153CSection 40aSection 69

…ereas there is nothing in the present case, whatsoever, to suggest that any statement made by Mr. Anu Aggarwal or Mr. Harjeet Singh contained any such admission. ITA Nos.2315 to 2320 & 2363/Bang/2024 Page 9 of 48 13. In CIT v. Anand Kumar Jain (HUF), (2021) 432 ITR 384: 2021 SCC Online Del 5706: (2021) 320 CTR 656 Honourable Delhi High court has held as under: - "9. In CIT v. Harjeev Aggarwal [2016] 6 ITR-OL 504 (Delhi) ; [2016] 290 CTR 263 ; [2016] SCC OnLine 1512** this court had held as follows (page 515 of 6 ITR-OL): "In view of the settled legal position, the first and foremost issue to be addressed is w…

M/S. Global Tech Park Pvt. Ltd., Bangalore vs. DCIT, Central Circle-1(1), Bengaluru

In the result appeal no 2319/ Bang/2024 filed by the assessee is partly allowed

ITA 2316/BANG/2024[2013-14]Status: DisposedITAT Bangalore31 Jul 2025AY 2013-14

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 143(2)Section 153ASection 153CSection 40aSection 69

…ereas there is nothing in the present case, whatsoever, to suggest that any statement made by Mr. Anu Aggarwal or Mr. Harjeet Singh contained any such admission. ITA Nos.2315 to 2320 & 2363/Bang/2024 Page 9 of 48 13. In CIT v. Anand Kumar Jain (HUF), (2021) 432 ITR 384: 2021 SCC Online Del 5706: (2021) 320 CTR 656 Honourable Delhi High court has held as under: - "9. In CIT v. Harjeev Aggarwal [2016] 6 ITR-OL 504 (Delhi) ; [2016] 290 CTR 263 ; [2016] SCC OnLine 1512** this court had held as follows (page 515 of 6 ITR-OL): "In view of the settled legal position, the first and foremost issue to be addressed is w…

M/S. Global Tech Park Pvt Ltd., Bangalore vs. DCIT, Central Circle-1(1), Bengaluru

ITA 2315/BANG/2024[2012-13]Status: DisposedITAT Bangalore31 Jul 2025AY 2012-13

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru
Section 131Section 132(4)Section 143(2)Section 153ASection 153CSection 40aSection 69

…ual offenders, indulging in clandestine operations whereas there is nothing in the present case, whatsoever, to suggest that any statement made by Mr. Anu Aggarwal or Mr. Harjeet Singh contained any such admission. 13. In CIT v. Anand Kumar Jain (HUF), (2021) 432 ITR 384: 2021 SCC Online Del 5706: (2021) 320 CTR 656 Honourable Delhi High court has held as under: "9. In CIT v. Harjeev Aggarwal [2016] 6 ITR-OL 504 (Delhi); [2016] 290 CTR 263 ; [2016] SCC OnLine 1512** this court had held as follows (page 515 of 6 ITR-OL): "In view of the settled legal position, the first and foremost issue to be addressed is whethe…

Shri Balaji India Private Limited, Gurgaon vs. Assistant Commissioner of Income Tax Central Circle 1, Faridabad

Accordingly, the present appeals, along with all pending applications, are dismissed

ITA 5752/DEL/2024[2021-22]Status: DisposedITAT Delhi15 Jul 2025AY 2021-22

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 5744/Del/2024 : Asstt. Year: 2019-20 Ita No. 5745/Del/2024 : Asstt. Year: 2020-21 Ita No. 5752/Del/2024 : Asstt. Year: 2021-22 Shri Balaji (India) Pvt. Ltd., Vs Acit, Vpo Badshahpur, Near Arya Samaj Central Circle-1, Mandir, Gurgaon-122017 Faridabad-121001 (Appellant) (Respondent) Pan No. Aaccs5328Q Assessee By: Sh. Anshul Mittal, Adv. Revenue By : Sh. Mahesh Kumar, Cit-Dr Date Of Hearing: 15.07.2025 Date Of Pronouncement: 15.07.2025 Order Per Satbeer Singh Godara: These Assessee’S Three Appeals Ita Nos. 5744, 5745 & 5752/Del/2024, For Assessment Years 2019-20, 2020-21 & 2021-22, Arise Against The Cit(A)-3, Gurgaon’S Orders Dated 21St & 22Nd October, 2024 Passed In Case Nos. 10964/2018-19, 10827/2019-20 & 10090/2020-21, In Proceedings U/S 143(3) R.W.S. 153A Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Anshul Mittal, AdvFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 132Section 143(3)Section 148Section 153ASection 153CSection 260A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 5744/Del/2024 : Asstt. Year: 2019-20 ITA No. 5745/Del/2024 : Asstt. Year: 2020-21 ITA No. 5752/Del/2024 : Asstt. Year: 2021-22 Shri Balaji (India) Pvt. Ltd., Vs ACIT, VPO Badshahpur, Near Arya Samaj Central Circle-1, Mandir, Gurgaon-122017 Faridabad-121001 (APPELLANT) (RESPONDENT) PAN No. AACCS5328Q Assessee by: Sh. Anshul Mittal, Adv. Revenue by : Sh. Mahesh Kumar, CIT-DR Date of Hearing: 15.07.2025 Date of Pronouncement: 15.07.2025 ORDER Per Sat…

Shri Balaji India Private Limited, Gurgaon vs. Assistant Commissioner of Income Tax Central Circle 1, Faridabad

Accordingly, the present appeals, along with all pending applications, are dismissed

ITA 5745/DEL/2024[2020-21]Status: DisposedITAT Delhi15 Jul 2025AY 2020-21

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 5744/Del/2024 : Asstt. Year: 2019-20 Ita No. 5745/Del/2024 : Asstt. Year: 2020-21 Ita No. 5752/Del/2024 : Asstt. Year: 2021-22 Shri Balaji (India) Pvt. Ltd., Vs Acit, Vpo Badshahpur, Near Arya Samaj Central Circle-1, Mandir, Gurgaon-122017 Faridabad-121001 (Appellant) (Respondent) Pan No. Aaccs5328Q Assessee By: Sh. Anshul Mittal, Adv. Revenue By : Sh. Mahesh Kumar, Cit-Dr Date Of Hearing: 15.07.2025 Date Of Pronouncement: 15.07.2025 Order Per Satbeer Singh Godara: These Assessee’S Three Appeals Ita Nos. 5744, 5745 & 5752/Del/2024, For Assessment Years 2019-20, 2020-21 & 2021-22, Arise Against The Cit(A)-3, Gurgaon’S Orders Dated 21St & 22Nd October, 2024 Passed In Case Nos. 10964/2018-19, 10827/2019-20 & 10090/2020-21, In Proceedings U/S 143(3) R.W.S. 153A Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Anshul Mittal, AdvFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 132Section 143(3)Section 148Section 153ASection 153CSection 260A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 5744/Del/2024 : Asstt. Year: 2019-20 ITA No. 5745/Del/2024 : Asstt. Year: 2020-21 ITA No. 5752/Del/2024 : Asstt. Year: 2021-22 Shri Balaji (India) Pvt. Ltd., Vs ACIT, VPO Badshahpur, Near Arya Samaj Central Circle-1, Mandir, Gurgaon-122017 Faridabad-121001 (APPELLANT) (RESPONDENT) PAN No. AACCS5328Q Assessee by: Sh. Anshul Mittal, Adv. Revenue by : Sh. Mahesh Kumar, CIT-DR Date of Hearing: 15.07.2025 Date of Pronouncement: 15.07.2025 ORDER Per Sat…

Shri Balaji India Private Limited, Gurugram vs. Assistant Commissioner of Income Tax, Faridabad

Accordingly, the present appeals, along with all pending applications, are dismissed

ITA 5744/DEL/2024[2019-20]Status: DisposedITAT Delhi15 Jul 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 5744/Del/2024 : Asstt. Year: 2019-20 Ita No. 5745/Del/2024 : Asstt. Year: 2020-21 Ita No. 5752/Del/2024 : Asstt. Year: 2021-22 Shri Balaji (India) Pvt. Ltd., Vs Acit, Vpo Badshahpur, Near Arya Samaj Central Circle-1, Mandir, Gurgaon-122017 Faridabad-121001 (Appellant) (Respondent) Pan No. Aaccs5328Q Assessee By: Sh. Anshul Mittal, Adv. Revenue By : Sh. Mahesh Kumar, Cit-Dr Date Of Hearing: 15.07.2025 Date Of Pronouncement: 15.07.2025 Order Per Satbeer Singh Godara: These Assessee’S Three Appeals Ita Nos. 5744, 5745 & 5752/Del/2024, For Assessment Years 2019-20, 2020-21 & 2021-22, Arise Against The Cit(A)-3, Gurgaon’S Orders Dated 21St & 22Nd October, 2024 Passed In Case Nos. 10964/2018-19, 10827/2019-20 & 10090/2020-21, In Proceedings U/S 143(3) R.W.S. 153A Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Anshul Mittal, AdvFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 132Section 143(3)Section 148Section 153ASection 153CSection 260A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 5744/Del/2024 : Asstt. Year: 2019-20 ITA No. 5745/Del/2024 : Asstt. Year: 2020-21 ITA No. 5752/Del/2024 : Asstt. Year: 2021-22 Shri Balaji (India) Pvt. Ltd., Vs ACIT, VPO Badshahpur, Near Arya Samaj Central Circle-1, Mandir, Gurgaon-122017 Faridabad-121001 (APPELLANT) (RESPONDENT) PAN No. AACCS5328Q Assessee by: Sh. Anshul Mittal, Adv. Revenue by : Sh. Mahesh Kumar, CIT-DR Date of Hearing: 15.07.2025 Date of Pronouncement: 15.07.2025 ORDER Per Sat…

Deputy Commissioner of Income Tax, Delhi vs. Solstar Enterprises Private Limited, Delhi

ITA 4675/DEL/2024[2018-19]Status: DisposedITAT Delhi10 Jul 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 132(4)Section 143(1)Section 143(3)Section 153ASection 153CSection 68

…t itself stands quashed for the precise reason that once the search in question had not found/seized any incriminating from the assessee’s possession or premises; as the case may be, section 153A could not be invoked going by PCIT Vs. Anand Kumar Jain, (2021) 432 ITR 384 (Del.). 4. It is in this factual backdrop that we now proceed to decide the above first and foremost issue of validity of the impugned assessment itself wherein the department could hardly dispute that even the learned Assessing Officer’s assessment discussion in para 5.2 makes it clear that the relevant incriminating material had been found/seiz…

Solstar Enterprises Pvt. Ltd. (Earlier Known As Soham Exim Pvt. Ltd. ), Delhi vs. DCIT, Central Circle - 31, Delhi

ITA 4015/DEL/2024[2018-19]Status: DisposedITAT Delhi10 Jul 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 132(4)Section 143(1)Section 143(3)Section 153ASection 153CSection 68

…t itself stands quashed for the precise reason that once the search in question had not found/seized any incriminating from the assessee’s possession or premises; as the case may be, section 153A could not be invoked going by PCIT Vs. Anand Kumar Jain, (2021) 432 ITR 384 (Del.). 4. It is in this factual backdrop that we now proceed to decide the above first and foremost issue of validity of the impugned assessment itself wherein the department could hardly dispute that even the learned Assessing Officer’s assessment discussion in para 5.2 makes it clear that the relevant incriminating material had been found/seiz…

DCIT, Mumbai vs. Aachman Vanijya Private Limited, Kolkata

In the result, appeal of the revenue and cross-objection by the assessee are dismissed

ITA 385/MUM/2025[2011-12]Status: DisposedITAT Mumbai09 Jul 2025AY 2011-12

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Shri Dhaval Shah, A/RFor Respondent: Shri Rajesh Kumar Yadav, CIT, D/R
Section 143(3)Section 147Section 148Section 1ISection 263Section 56(2)Section 56(2)(vii)Section 56(2)(viia)

…ed material. Obviously; an assessment has to be made under this section only on the basis of the seized material." (emphasis, italicised in print, supplied)” 11. In another judgment, the Hon’ble Delhi High Court in the case of PCIT vs. Anand Kumar Jain (HUF) [432 ITR 384], interalia held as under:- “10. Now, coming to the aspeci, viz., the invocation of section 153A on the basis of the statement recorded in search action against a third person, we may note that the Assessing Officer has used this statement on oath recorded in the course of search conducted in the case of a third party (i. e., search of Pradeep Ku…

Deputy Commissioner of Income Tax, Central Circle, Kollam vs. Varun Raj, Pathanamthitta

In the result, the appeals filed by the Revenue and the cross objections of the assessee stand dismissed

ITA 189/COCH/2024[2017-18]Status: DisposedITAT Cochin09 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 10(26)Section 132Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 183 to 186, 188& 189/Coch/2024 Assessment Years: 2012-13 to 2017-18 DCIT, Central Circle Varun Raj Aayakar Bhavan, Karbala Rajavalsam, Panangadu, Kulanada vs. Junction, Kollam 691001 Pandalam, Pathanamthitta 689503 [PAN: ACAPR8839E] (Appellant) (Respondent) CO Nos. 02 & 03Coch/2024 – AYs: 2016-17& 2017-18 (Arising out of ITA Nos. 188& 189/Coch/2024) Varun Raj DCIT, Central Circle Rajavalsam, Panangadu, Kulanada Aayakar Bhavan, Karbala vs. Pandalam, Pathanamthitta 689503 Junction, Kollam 69…

Deputy Commissioner of Income Tax, Central Circle, Kollam vs. Varun Raj, Pathanamthitta

In the result, the appeals filed by the Revenue and the cross objections of the assessee stand dismissed

ITA 188/COCH/2024[2015-16]Status: DisposedITAT Cochin09 Jun 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 10(26)Section 132Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 183 to 186, 188& 189/Coch/2024 Assessment Years: 2012-13 to 2017-18 DCIT, Central Circle Varun Raj Aayakar Bhavan, Karbala Rajavalsam, Panangadu, Kulanada vs. Junction, Kollam 691001 Pandalam, Pathanamthitta 689503 [PAN: ACAPR8839E] (Appellant) (Respondent) CO Nos. 02 & 03Coch/2024 – AYs: 2016-17& 2017-18 (Arising out of ITA Nos. 188& 189/Coch/2024) Varun Raj DCIT, Central Circle Rajavalsam, Panangadu, Kulanada Aayakar Bhavan, Karbala vs. Pandalam, Pathanamthitta 689503 Junction, Kollam 69…

Deputy Commissioner of Income Tax, Central Circle, Kollam vs. Varun Raj, Pathanamthitta

In the result, the appeals filed by the Revenue and the cross objections of the assessee stand dismissed

ITA 186/COCH/2024[2016-17]Status: DisposedITAT Cochin09 Jun 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 10(26)Section 132Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 183 to 186, 188& 189/Coch/2024 Assessment Years: 2012-13 to 2017-18 DCIT, Central Circle Varun Raj Aayakar Bhavan, Karbala Rajavalsam, Panangadu, Kulanada vs. Junction, Kollam 691001 Pandalam, Pathanamthitta 689503 [PAN: ACAPR8839E] (Appellant) (Respondent) CO Nos. 02 & 03Coch/2024 – AYs: 2016-17& 2017-18 (Arising out of ITA Nos. 188& 189/Coch/2024) Varun Raj DCIT, Central Circle Rajavalsam, Panangadu, Kulanada Aayakar Bhavan, Karbala vs. Pandalam, Pathanamthitta 689503 Junction, Kollam 69…

Deputy Commissioner of Income Tax, Central Circle, Kollam vs. Varun Raj, Pathanamthitta

In the result, the appeals filed by the Revenue and the cross objections of the assessee stand dismissed

ITA 185/COCH/2024[2013-14]Status: DisposedITAT Cochin09 Jun 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 10(26)Section 132Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 183 to 186, 188& 189/Coch/2024 Assessment Years: 2012-13 to 2017-18 DCIT, Central Circle Varun Raj Aayakar Bhavan, Karbala Rajavalsam, Panangadu, Kulanada vs. Junction, Kollam 691001 Pandalam, Pathanamthitta 689503 [PAN: ACAPR8839E] (Appellant) (Respondent) CO Nos. 02 & 03Coch/2024 – AYs: 2016-17& 2017-18 (Arising out of ITA Nos. 188& 189/Coch/2024) Varun Raj DCIT, Central Circle Rajavalsam, Panangadu, Kulanada Aayakar Bhavan, Karbala vs. Pandalam, Pathanamthitta 689503 Junction, Kollam 69…

Deputy Commissioner of Income Tax, Central Circle, Kollam vs. Varun Raj, Pathanamthitta

In the result, the appeals filed by the Revenue and the cross objections of the assessee stand dismissed

ITA 184/COCH/2024[2014-15]Status: DisposedITAT Cochin09 Jun 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 10(26)Section 132Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 183 to 186, 188& 189/Coch/2024 Assessment Years: 2012-13 to 2017-18 DCIT, Central Circle Varun Raj Aayakar Bhavan, Karbala Rajavalsam, Panangadu, Kulanada vs. Junction, Kollam 691001 Pandalam, Pathanamthitta 689503 [PAN: ACAPR8839E] (Appellant) (Respondent) CO Nos. 02 & 03Coch/2024 – AYs: 2016-17& 2017-18 (Arising out of ITA Nos. 188& 189/Coch/2024) Varun Raj DCIT, Central Circle Rajavalsam, Panangadu, Kulanada Aayakar Bhavan, Karbala vs. Pandalam, Pathanamthitta 689503 Junction, Kollam 69…

Deputy Commissioner of Income Tax, Central Circle, Kollam vs. Varun Raj, Pathanamthitta

In the result, the appeals filed by the Revenue and the cross objections of the assessee stand dismissed

ITA 183/COCH/2024[2012-13]Status: DisposedITAT Cochin09 Jun 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 10(26)Section 132Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SOUNDARARAJAN K., JM ITA Nos. 183 to 186, 188& 189/Coch/2024 Assessment Years: 2012-13 to 2017-18 DCIT, Central Circle Varun Raj Aayakar Bhavan, Karbala Rajavalsam, Panangadu, Kulanada vs. Junction, Kollam 691001 Pandalam, Pathanamthitta 689503 [PAN: ACAPR8839E] (Appellant) (Respondent) CO Nos. 02 & 03Coch/2024 – AYs: 2016-17& 2017-18 (Arising out of ITA Nos. 188& 189/Coch/2024) Varun Raj DCIT, Central Circle Rajavalsam, Panangadu, Kulanada Aayakar Bhavan, Karbala vs. Pandalam, Pathanamthitta 689503 Junction, Kollam 69…

Deputy Commissioner of Income Tax, Central Circle, Kollam vs. Arun Raj Pillai, Pathanamthitta

In the result, the appeals filed by the Revenue and the cross objection of the assessee stand dismissed

ITA 182/COCH/2024[2014-15]Status: DisposedITAT Cochin09 Jun 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 10(26)Section 132Section 143(3)Section 153A

…s required to be determined is whether the statement given by third party constitutes an incriminating material as envisaged u/s. 153A of the Act. The issue stands settled by the decision of the Hon’ble Delhi High Court in the case of PCIT v. Anand Kumar Jain 432 ITR 384(Delhi) and PCIT vs. Manoj Hora 402 ITR 175 (Delhi) and in the case of PCIT v. Kunvarji Commodities Brokers Pvt. Ltd. 432 ITR 180 (Guj). The 10 ITA 178 to 182 & CO No. 4/Coch/2024 Arun Raj.Pillai relevant paragraphs of the judgement of the Hon'ble Delhi High Court are extracted below: - “10 Now, coming to the aspect, viz., the invocation of secti…

Deputy Commissioner of Income Tax, Central Circle, Kollam vs. Arun Raj Pillai, Pathanamthitta

In the result, the appeals filed by the Revenue and the cross objection of the assessee stand dismissed

ITA 181/COCH/2024[2013-14]Status: DisposedITAT Cochin09 Jun 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 10(26)Section 132Section 143(3)Section 153A

…s required to be determined is whether the statement given by third party constitutes an incriminating material as envisaged u/s. 153A of the Act. The issue stands settled by the decision of the Hon’ble Delhi High Court in the case of PCIT v. Anand Kumar Jain 432 ITR 384(Delhi) and PCIT vs. Manoj Hora 402 ITR 175 (Delhi) and in the case of PCIT v. Kunvarji Commodities Brokers Pvt. Ltd. 432 ITR 180 (Guj). The 10 ITA 178 to 182 & CO No. 4/Coch/2024 Arun Raj.Pillai relevant paragraphs of the judgement of the Hon'ble Delhi High Court are extracted below: - “10 Now, coming to the aspect, viz., the invocation of secti…