Roshanlal Sanchiti v. PCIT

150 Taxmann.com 228Supreme Court of India2023#2205 most cited

What is Roshanlal Sanchiti v. PCIT authority for?

A retraction of a statement recorded under Section 132(4) of the Income Tax Act, 1961, must be made within a reasonable time or immediately after the statement is recorded. A retraction made approximately eight months later is to be disregarded.

52

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2025.

Also referred to as

Roshanlal Sanchiti · PCIT · 150 Taxmann.com 228 · SC · 2023 · Section 132(4) · retraction of statement · Section 131 · voluntary admission · reasonable time · search and seizure

Sections most often in play

Section 153ASection 132(4)Section 143(3)Section 132Section 153CSection 131Section 142(1)Section 147

Issues it is cited on

retraction of statementvoluntary admissionsection 158bb(1)section 40(a)(3)section 2(12a)hundi transactionsection 23(3)section 158b(b)section 158bbstatement under section 132(4)public servantsection 153c(1)

Judgments citing Roshanlal Sanchiti v. PCIT

M/S. Kesar Marble and Granites Ltd., Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

ITA 376/BANG/2024[2017-18]Status: DisposedITAT Bangalore03 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 132Section 153(1)Section 153ASection 153C

…ITA Nos.373 to 376 & 382/Bang/2024 M/s. Kesar Marble & Granites Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER ITA Nos.373 to 376 & 382/Bang/2024 Assessment Years: 2014-15 to 2018-19 respectively M/s. Kesar Marble and Granites Ltd. 23/2,, Coffeeday Sqaure Vittal Mallya Road Bangalore 560 001 DCIT Vs. Central Circle-1(3) Bangalore PAN NO : AAACK4640D APPELLANT RESPONDENT Appellant by : Sri V. Srinivasan, A.R. Respondent by : Ms. Neha Sahay, D.R. Date of Hearing : 27.06.2024 Date of Pronouncement…

M/S. Kesar Marble and Granites Ltd., Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

ITA 375/BANG/2024[2016-17]Status: DisposedITAT Bangalore03 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

Section 132Section 153(1)Section 153ASection 153C

…ITA Nos.373 to 376 & 382/Bang/2024 M/s. Kesar Marble & Granites Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER ITA Nos.373 to 376 & 382/Bang/2024 Assessment Years: 2014-15 to 2018-19 respectively M/s. Kesar Marble and Granites Ltd. 23/2,, Coffeeday Sqaure Vittal Mallya Road Bangalore 560 001 PAN NO : AAACK4640D APPELLANT DCIT Vs. Central Circle-1(3) Bangalore RESPONDENT Appellant by Sri V. Srinivasan, A.R. Respondent by Ms. Neha Sahay, D.R. Date of Hearing 27.06.2024 Date of Pronouncement 03.07…

M/S. Kesar Marble and Granites Ltd., Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

ITA 373/BANG/2024[2014-15]Status: DisposedITAT Bangalore03 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

Section 132Section 153(1)Section 153ASection 153C

…ITA Nos.373 to 376 & 382/Bang/2024 M/s. Kesar Marble & Granites Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER ITA Nos.373 to 376 & 382/Bang/2024 Assessment Years: 2014-15 to 2018-19 respectively M/s. Kesar Marble and Granites Ltd. 23/2,,Coffeeday Sqaure Vittal Mallya Road Bangalore 560 001 DCIT Vs. Central Circle-1(3) Bangalore PAN NO : AAACK4640D APPELLANT RESPONDENT Appellant by Sri V. Srinivasan, A.R. Respondent by Ms. Neha Sahay, D.R. Date of Hearing 27.06.2024 Date of Pronouncement 03.07.…

Sri. Maruthivandith Reddy Mannur, Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(1), Bangalore

ITA 836/BANG/2024[2018-19]Status: DisposedITAT Bangalore12 Jun 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 115BSection 132Section 132(4)Section 234ASection 69A

…ITA No.835 & 836/Bang/2024 Sri Maruthivandith Reddy Mannu, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.835 & 836/Bang/2024 Assessment Years: 2014-15 & 2018-19 Sri Maruthivandith Reddy Mannur S-11, Golden Orchid Apartments Kasturba Road Bangalore 560 001 PAN NO: BXXPM1852K APPELLANT Appellant by Respondent by Vs. DCIT Central circle-1(1) Bangalore RESPONDENT Shri V. Srinivasan, A.R. Ms. Neera Malhotra, D.R. Date of Hearing Date of Pronouncement : 06.06.2024 : 12.06.2024 ORDER PER CHANDRA POOJARI,…

Sri. Maruthivandith Reddy Mannur, Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(1), Bangalore

ITA 835/BANG/2024[2014-15]Status: DisposedITAT Bangalore12 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132Section 132(4)Section 234ASection 69A

…ITA No.835 & 836/Bang/2024 Sri Maruthivandith Reddy Mannu, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.835 & 836/Bang/2024 Assessment Years: 2014-15 & 2018-19 Sri Maruthivandith Reddy Mannur S-11, Golden Orchid Apartments Kasturba Road Bangalore 560 001 PAN NO: BXXPM1852K APPELLANT Appellant by : Shri V. Srinivasan, A.R. Respondent by : Ms. Neera Malhotra, D.R. Date of Hearing : 06.06.2024 Date of Pronouncement : 12.06.2024 ORDER PER CHANDRA POOJARI, ACCOUNTANT MEMBER: These two appeals by same a…

Anil Bhutani, New Delhi vs. DCIT, Central Circle-1, Noida

In the result, the substantial question of law is answered in favour of the appellant and against the revenue

ITA 430/DEL/2020[2017-18]Status: DisposedITAT Delhi03 May 2024AY 2017-18

Bench: SHRI G. S. PANNU (Vice President), SHRI ANUBHAV SHARMA (Judicial Member)

Section 131Section 132(1)Section 132(4)Section 143(3)Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE, SHRI G. S. PANNU, VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Anil Bhutani DCIT D-117, Preet Vihar Vs. Central Circle-1 East Delhi Noida Delhi-110092 PAN-AHIPB2545C (Appellant) (Respondent) Assessee by Dr. Rakesh Gupta, Adv. and Sh. Deepesh Garg, Adv. Department by Sh. Zafarul Haque Tanweer, CIT-DR Date of Hearing 08/02/2024 Date of Pronouncement 06/05/2024 ORDER PER ANUBHAV SHARMA, JM: This appeal of the Assessee arises out of the order of the Learned Commissioner of Income Tax (Appeals)-IV, Kanpur [hereinafter referred t…

DCIT, Central Circle-2(1), Chennai vs. Shri Rajagopal Kamaraj, Thiruvarur

ITA 248/CHNY/2023[2019-20]Status: DisposedITAT Chennai10 Apr 2024AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.246/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) & 2. आयकरअपील सं./ Ita No.247/Chny/2023 (िनधा"रण वष" / Assessment Year: 2018-19) & 3. आयकरअपील सं./ Ita No.248/Chny/2023 (िनधा"रण वष" / Assessment Year: 2019-20 Dcit Shri Rajagopal Kamaraj बनाम/ Central Circle-2(1), 70/33, G.S. North Street Vs. Chennai. Mannargudi, Thiruvarur-614 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaepk-9399-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.14/Chny/2023 (In Ita No.246/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18) & 5. Cross Objection No.15/Chny/2023 (In Ita No.247/Chny/2023) (िनधा"रण वष" / Assessment Year: 2018-19) & 6. Cross Objection No.16/Chny/2023 (In Ita No.248/Chny/2023) िनधा"रण वष" / Assessment Year: 2019-20 Shri Rajagopal Kamaraj Dcit बनाम 70/33, G.S. North Street Central Circle-2(1), / Vs. Mannargudi, Thiruvarur-614 001. Chennai.

For Appellant: Shri V. Nagaprasad (Advocate)- Ld.ARFor Respondent: Shri Nilay Baran Som (CIT)-Ld.Sr.AR
Section 132(4)Section 143(3)Section 153CSection 153D

…ced on record. The Ld. CIT-DR also submitted that the additions have been made on the basis of incriminating material found during the search action. The Ld. CIT-DR referred to the decision of Hon’ble Apex Court in the case of Roshan Lal Sanchiti vs. Pr. CIT (150 Taxmann.com 228) on retraction of statement. The Ld. AR, on the other hand, supported the findings rendered in the impugned order and submitted that the conclusions drawn by Ld. AO were without any corroborative material. The Ld. AR also argued on jurisdictional issues. The case was put up for clarification which was responded to by both the sides. Havi…

DCIT, Central Circle-2(1), Chennai vs. Shri Rajagopal Kamaraj, Thiruvarur

ITA 247/CHNY/2023[2018-19]Status: DisposedITAT Chennai10 Apr 2024AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.246/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) & 2. आयकरअपील सं./ Ita No.247/Chny/2023 (िनधा"रण वष" / Assessment Year: 2018-19) & 3. आयकरअपील सं./ Ita No.248/Chny/2023 (िनधा"रण वष" / Assessment Year: 2019-20 Dcit Shri Rajagopal Kamaraj बनाम/ Central Circle-2(1), 70/33, G.S. North Street Vs. Chennai. Mannargudi, Thiruvarur-614 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaepk-9399-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.14/Chny/2023 (In Ita No.246/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18) & 5. Cross Objection No.15/Chny/2023 (In Ita No.247/Chny/2023) (िनधा"रण वष" / Assessment Year: 2018-19) & 6. Cross Objection No.16/Chny/2023 (In Ita No.248/Chny/2023) िनधा"रण वष" / Assessment Year: 2019-20 Shri Rajagopal Kamaraj Dcit बनाम 70/33, G.S. North Street Central Circle-2(1), / Vs. Mannargudi, Thiruvarur-614 001. Chennai.

For Appellant: Shri V. Nagaprasad (Advocate)- Ld.ARFor Respondent: Shri Nilay Baran Som (CIT)-Ld.Sr.AR
Section 132(4)Section 143(3)Section 153CSection 153D

…ced on record. The Ld. CIT-DR also submitted that the additions have been made on the basis of incriminating material found during the search action. The Ld. CIT-DR referred to the decision of Hon’ble Apex Court in the case of Roshan Lal Sanchiti vs. Pr. CIT (150 Taxmann.com 228) on retraction of statement. The Ld. AR, on the other hand, supported the findings rendered in the impugned order and submitted that the conclusions drawn by Ld. AO were without any corroborative material. The Ld. AR also argued on jurisdictional issues. The case was put up for clarification which was responded to by both the sides. Havi…

DCIT, Central Circle-2(1), Chennai vs. Shri Rajagopal Kamaraj, Thiruvarur

ITA 246/CHNY/2023[2017-18]Status: DisposedITAT Chennai10 Apr 2024AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.246/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) & 2. आयकरअपील सं./ Ita No.247/Chny/2023 (िनधा"रण वष" / Assessment Year: 2018-19) & 3. आयकरअपील सं./ Ita No.248/Chny/2023 (िनधा"रण वष" / Assessment Year: 2019-20 Dcit Shri Rajagopal Kamaraj बनाम/ Central Circle-2(1), 70/33, G.S. North Street Vs. Chennai. Mannargudi, Thiruvarur-614 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaepk-9399-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.14/Chny/2023 (In Ita No.246/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18) & 5. Cross Objection No.15/Chny/2023 (In Ita No.247/Chny/2023) (िनधा"रण वष" / Assessment Year: 2018-19) & 6. Cross Objection No.16/Chny/2023 (In Ita No.248/Chny/2023) िनधा"रण वष" / Assessment Year: 2019-20 Shri Rajagopal Kamaraj Dcit बनाम 70/33, G.S. North Street Central Circle-2(1), / Vs. Mannargudi, Thiruvarur-614 001. Chennai.

For Appellant: Shri V. Nagaprasad (Advocate)- Ld.ARFor Respondent: Shri Nilay Baran Som (CIT)-Ld.Sr.AR
Section 132(4)Section 143(3)Section 153CSection 153D

…ced on record. The Ld. CIT-DR also submitted that the additions have been made on the basis of incriminating material found during the search action. The Ld. CIT-DR referred to the decision of Hon’ble Apex Court in the case of Roshan Lal Sanchiti vs. Pr. CIT (150 Taxmann.com 228) on retraction of statement. The Ld. AR, on the other hand, supported the findings rendered in the impugned order and submitted that the conclusions drawn by Ld. AO were without any corroborative material. The Ld. AR also argued on jurisdictional issues. The case was put up for clarification which was responded to by both the sides. Havi…

M/S Mars Coionizer P Ltd, Raipur vs. ACIT Central -II, Raipur

Appeal is allowed in terms mentioned above

ITA 113/IND/2020[2013-14]Status: DisposedITAT Indore04 Apr 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2013-14 M/S. Mars Colonizer Acit, Central-2, Private Limited, Bhopal C/O Hotel Amit Regency, बनाम/ Saibaba Complex, Vs. Moti Bag Chowk, Raipur (Appellant/Assessee) (Respondent/Revenue) Pan: Aafca 6847 B Assessee By Shri Hitesh Chimnani & Shri Yash Kukreja, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.02.2024 Date Of Pronouncement 04.04.2024

Section 132Section 133ASection 143(2)Section 143(3)

…v) Rajhans Towers (P) Ltd. Vs. CIT (2015) 56 Taxmann.com 67 (Delhi HC) (v) Bhagirath Aggarwal Vs. CIT (2013) 31 Taxmann.com 274 (Delhi) (vi) Bannalal Jat Constructions (P) Ltd. Vs. ACIT (2019) 106 Taxmann.com 128 (SC) (vii) Roshan Lal Sanchiti Vs. PCIT (2023) 150 Taxmann.com 228 (SC) (viii) Thiru A.J. Ramesh Kumar Vs. DCIT (2022) 139 Taxmann.com 190 (Madras HC) (ix) CIT Vs. MAC Public Trust (2022) 144 Taxmann.com 54 (Madras HC) 13. In rejoinder, Ld. AR made following submissions: (i) That the AO issued first-query letter u/s 142(1) dated 17.12.2015 fixing the hearing on 04.01.2016. This fact is clearly borne o…

Dy. Commissioner of Income Tax, Cen-Circle 4(1), Mumbai vs. Mr Rashmin Girdharilal Rughani, Mumbai

In the result, both the appeal of the Revenue and cross

ITA 2143/MUM/2023[2017-2018]Status: DisposedITAT Mumbai29 Nov 2023AY 2017-2018

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Gaurav KabraFor Respondent: Smt. Sanyogita Nagpal, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA Nos. 2143 & 2142/MUM/2023 Assessment Years: 2017-18 & 2018-19 DCIT, CC-4(1), Mr. Rashmin Girdharlal Rughani, Room No. 1916, 7, Rughani Villa, Khandelwal CHS Vs. 19th floor, Air India Ltd., Shankar Lane, Kandivili (W), Building, Nariman Point, Mumbai-400067. Mumbai-400021. PAN No. AABPR 0302 D Appellant Respondent CO Nos. 116 & 117/Mum/2023 (Arising out of ITA Nos. 2143 & 2142/MUM/2023) Assessment Years: 2017-18 & 2018-19 Mr. Rashmin Girdharlal Rughani, DCI…

Dy. Commissioner of Income Tax, Cen-Circle 4(1), Mumbai vs. Mr Rashmin Girdharilal Rughani, Mumbai

In the result, both the appeal of the Revenue and cross

ITA 2142/MUM/2023[2018-2019]Status: DisposedITAT Mumbai29 Nov 2023AY 2018-2019

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Gaurav KabraFor Respondent: Smt. Sanyogita Nagpal, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA Nos. 2143 & 2142/MUM/2023 Assessment Years: 2017-18 & 2018-19 DCIT, CC-4(1), Mr. Rashmin Girdharlal Rughani, Room No. 1916, 7, Rughani Villa, Khandelwal CHS Vs. 19th floor, Air India Ltd., Shankar Lane, Kandivili (W), Building, Nariman Point, Mumbai-400067. Mumbai-400021. PAN No. AABPR 0302 D Appellant Respondent CO Nos. 116 & 117/Mum/2023 (Arising out of ITA Nos. 2143 & 2142/MUM/2023) Assessment Years: 2017-18 & 2018-19 Mr. Rashmin Girdharlal Rughani, DCI…