Shri Kailashben Manharlal Chokshi v. CIT

174 Taxmann 466High Court2008#394 most cited

What is Shri Kailashben Manharlal Chokshi v. CIT authority for?

Liability cannot be fastened solely on the basis of a self-incriminating sworn statement made during a search, as such statements are not conclusive and require corroborative evidence.

225

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2026.

Also referred to as

Kailashben Manharlal Chokshi · Chokshi v CIT · Section 132(4) · Section 153A · self-incriminating sworn statement · admission during search · conclusive evidence · corroborative evidence · addition based solely on statement · search assessment

Sections most often in play

Section 132(4)Section 143(3)Section 153ASection 132Section 292CSection 69ASection 115BBESection 153C

Issues it is cited on

section 153b(i)(a)section 132(8)section 132(9a)section 153(1)(a)voluntary admissionsection 145avaluation of sharessection 65bsection 65section 158b(b)section 153(1)dumb documents

Judgments citing Shri Kailashben Manharlal Chokshi v. CIT

Natvar Parikh & Co.P. Ltd, Mumbai vs. ACIT Cen Cir 40, Mumbai

In the result, appeals of the assessee are allowed in part, whereas appeal of revenue is dismissed

ITA 2283/MUM/2011[2008-09]Status: DisposedITAT Mumbai20 Nov 2015AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./Ita No.2146&2147/Mum/2009 & Ita No.2283/Mum/2011 (नििाारण वषा / Assessment Year :2006-07 To 2008-09) M/S Natvar Parikh & Co. Pvt. Vs. Dcit, Cc-40, Mumbai-20 Ltd., 96, Chembur Mankhurd Link Road, Shivaji Nagar, Mumbai- 400043 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacn 2937 Q (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.2986/Mum/2009 (नििाारण वषा / Assessment Year :2007-08) Acit, Cc-40, Mumbai-20 Vs. M/S Natvar Parikh & Co. Pvt. Ltd., 96, Chembur Mankhurd Link Road, Shivaji Nagar, Mumbai-400043 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacn 2937 Q (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Madhur Agarwal याजस्व की ओर से /Revenue By : Shri N.P.Singh सुनवाई की तायीख / Date Of Hearing : 16/08/2015 घोषणा की तायीख/Date Of Pronouncement 20/11/2015 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee & Revenue Against The Order Of Cit(A), Mumbai, For The Assessment Years 2006-07 To 2008- 09. 2. In Asessee’S Appeal (I.E.

For Appellant: Shri Madhur AgarwalFor Respondent: Shri N.P.Singh
Section 132Section 132(4)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘बी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM आमकय अऩीर सं./ITA No.2146&2147/Mum/2009 & ITA No.2283/Mum/2011 (नििाारण वषा / Assessment Year :2006-07 to 2008-09) M/s Natvar Parikh & Co. Pvt. Vs. DCIT, CC-40, Mumbai-20 Ltd., 96, Chembur Mankhurd Link Road, Shivaji Nagar, Mumbai- 400043 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AAACN 2937 Q (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. AND आमकय अऩीर सं./ITA No.2986/Mum/2009 (नििाारण वषा / Assessment Year :2007-08) ACIT, CC-40, Mumbai-20 Vs. M/s Natvar…

ACIT Cen Cir 40, Mumbai vs. Natwar Parikh & Co. P. Ltd, Mumbai

In the result, appeals of the assessee are allowed in part, whereas appeal of revenue is dismissed

ITA 2986/MUM/2009[2007-08]Status: DisposedITAT Mumbai20 Nov 2015AY 2007-08

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./Ita No.2146&2147/Mum/2009 & Ita No.2283/Mum/2011 (नििाारण वषा / Assessment Year :2006-07 To 2008-09) M/S Natvar Parikh & Co. Pvt. Vs. Dcit, Cc-40, Mumbai-20 Ltd., 96, Chembur Mankhurd Link Road, Shivaji Nagar, Mumbai- 400043 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacn 2937 Q (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.2986/Mum/2009 (नििाारण वषा / Assessment Year :2007-08) Acit, Cc-40, Mumbai-20 Vs. M/S Natvar Parikh & Co. Pvt. Ltd., 96, Chembur Mankhurd Link Road, Shivaji Nagar, Mumbai-400043 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacn 2937 Q (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Madhur Agarwal याजस्व की ओर से /Revenue By : Shri N.P.Singh सुनवाई की तायीख / Date Of Hearing : 16/08/2015 घोषणा की तायीख/Date Of Pronouncement 20/11/2015 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee & Revenue Against The Order Of Cit(A), Mumbai, For The Assessment Years 2006-07 To 2008- 09. 2. In Asessee’S Appeal (I.E.

For Appellant: Shri Madhur AgarwalFor Respondent: Shri N.P.Singh
Section 132Section 132(4)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘बी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM आमकय अऩीर सं./ITA No.2146&2147/Mum/2009 & ITA No.2283/Mum/2011 (नििाारण वषा / Assessment Year :2006-07 to 2008-09) M/s Natvar Parikh & Co. Pvt. Vs. DCIT, CC-40, Mumbai-20 Ltd., 96, Chembur Mankhurd Link Road, Shivaji Nagar, Mumbai- 400043 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AAACN 2937 Q (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. AND आमकय अऩीर सं./ITA No.2986/Mum/2009 (नििाारण वषा / Assessment Year :2007-08) ACIT, CC-40, Mumbai-20 Vs. M/s Natvar…

Natvar Parikh & Company Pvt.Ltd., Mumbai vs. The Dy.C.I.T., Central Circle 40, Mumbai

In the result, appeals of the assessee are allowed in part, whereas appeal of revenue is dismissed

ITA 2147/MUM/2009[2007-2008]Status: DisposedITAT Mumbai20 Nov 2015AY 2007-2008

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./Ita No.2146&2147/Mum/2009 & Ita No.2283/Mum/2011 (नििाारण वषा / Assessment Year :2006-07 To 2008-09) M/S Natvar Parikh & Co. Pvt. Vs. Dcit, Cc-40, Mumbai-20 Ltd., 96, Chembur Mankhurd Link Road, Shivaji Nagar, Mumbai- 400043 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacn 2937 Q (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.2986/Mum/2009 (नििाारण वषा / Assessment Year :2007-08) Acit, Cc-40, Mumbai-20 Vs. M/S Natvar Parikh & Co. Pvt. Ltd., 96, Chembur Mankhurd Link Road, Shivaji Nagar, Mumbai-400043 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacn 2937 Q (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Madhur Agarwal याजस्व की ओर से /Revenue By : Shri N.P.Singh सुनवाई की तायीख / Date Of Hearing : 16/08/2015 घोषणा की तायीख/Date Of Pronouncement 20/11/2015 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee & Revenue Against The Order Of Cit(A), Mumbai, For The Assessment Years 2006-07 To 2008- 09. 2. In Asessee’S Appeal (I.E.

For Appellant: Shri Madhur AgarwalFor Respondent: Shri N.P.Singh
Section 132Section 132(4)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘बी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM आमकय अऩीर सं./ITA No.2146&2147/Mum/2009 & ITA No.2283/Mum/2011 (नििाारण वषा / Assessment Year :2006-07 to 2008-09) M/s Natvar Parikh & Co. Pvt. Vs. DCIT, CC-40, Mumbai-20 Ltd., 96, Chembur Mankhurd Link Road, Shivaji Nagar, Mumbai- 400043 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AAACN 2937 Q (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. AND आमकय अऩीर सं./ITA No.2986/Mum/2009 (नििाारण वषा / Assessment Year :2007-08) ACIT, CC-40, Mumbai-20 Vs. M/s Natvar…

Natvar Parikh & Company Pvt.Ltd., Mumbai vs. The Dy.C.I.T., Central Circle 40, Mumbai

In the result, appeals of the assessee are allowed in part, whereas appeal of revenue is dismissed

ITA 2146/MUM/2009[2006-2007]Status: DisposedITAT Mumbai20 Nov 2015AY 2006-2007

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./Ita No.2146&2147/Mum/2009 & Ita No.2283/Mum/2011 (नििाारण वषा / Assessment Year :2006-07 To 2008-09) M/S Natvar Parikh & Co. Pvt. Vs. Dcit, Cc-40, Mumbai-20 Ltd., 96, Chembur Mankhurd Link Road, Shivaji Nagar, Mumbai- 400043 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacn 2937 Q (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.2986/Mum/2009 (नििाारण वषा / Assessment Year :2007-08) Acit, Cc-40, Mumbai-20 Vs. M/S Natvar Parikh & Co. Pvt. Ltd., 96, Chembur Mankhurd Link Road, Shivaji Nagar, Mumbai-400043 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacn 2937 Q (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee By : Shri Madhur Agarwal याजस्व की ओर से /Revenue By : Shri N.P.Singh सुनवाई की तायीख / Date Of Hearing : 16/08/2015 घोषणा की तायीख/Date Of Pronouncement 20/11/2015 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Assessee & Revenue Against The Order Of Cit(A), Mumbai, For The Assessment Years 2006-07 To 2008- 09. 2. In Asessee’S Appeal (I.E.

For Appellant: Shri Madhur AgarwalFor Respondent: Shri N.P.Singh
Section 132Section 132(4)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘बी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM आमकय अऩीर सं./ITA No.2146&2147/Mum/2009 & ITA No.2283/Mum/2011 (नििाारण वषा / Assessment Year :2006-07 to 2008-09) M/s Natvar Parikh & Co. Pvt. Vs. DCIT, CC-40, Mumbai-20 Ltd., 96, Chembur Mankhurd Link Road, Shivaji Nagar, Mumbai- 400043 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AAACN 2937 Q (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. AND आमकय अऩीर सं./ITA No.2986/Mum/2009 (नििाारण वषा / Assessment Year :2007-08) ACIT, CC-40, Mumbai-20 Vs. M/s Natvar…

ACIT, New Delhi vs. Sh. Subhash Sharma, Ghaziabad

In the result, the appeal of the Department is dismissed

ITA 1573/DEL/2012[2007-08]Status: DisposedITAT Delhi14 Oct 2015AY 2007-08

Bench: Shri J.Sudhakar Reddy & Shri Sudhanshu Srivastava

For Appellant: Shri Kartar Singh, ACIT DRFor Respondent: Shri Vinod Kumar Bindal, CA
Section 132Section 132(4)Section 143(3)

…struction No. F. No. 286/2/2003-IT(Inv. II) dated 10.3.2003 (reproduced herein above) is has made the position very clear on the issue. Reference may also be made the following cases : 4 ACIT vs. Subhash Sharma • Kailashben Mangarlal Chokshi vs. CIT (2008) 174 Taxmann 466 (Guj.) / 2008 14 DTR 257 (Guj.) :”Merely on the basis”of admission, the assessee could not have been subjected to additions, unless and until some corroborative evidence was found in support of such admission. Further statement recorded at such odd hours (at midnight) could not be considered to be voluntary statement, it was subsequently retr…