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 366,339 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

Issues it is cited on

Judgments citing Shri Kailashben Manharlal Chokshi v. CIT

Bhaveshbhai Amulakhbhai Sonani, Surat vs. DCIT, Central Circlle-3, Surat

In the result, the grounds of appeal raised by the assessee are allowed

ITA 118/SRT/2022[2018-19]Status: DisposedITAT Surat17 Jul 2023AY 2018-19

Bench: Shri Pawan Singhआ.अ.सं./Ita No.118/Srt/2022 (Ay 2018-19) (Hearing In Physical Court) Bhaveshkumar Deputy Commissioner Of Amulakhbhai Sonani, A- Income-Tax, Central Vs 604, Sai Residency, Near Circle-3, Surat, 5Thfloor, Gajera School, Katargam, Aayakar Bhavan, Majura Surat-395004 Gate, Surat-395001 Pan No: Apsps 0912 G अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee By Ms. Chaitali Shah, Ca राज"व क" ओर से /Revenue By Shri Ashok B. Koli, Cit-Dr सुनवाई की तारीख/Date Of Hearing 03.05.2023 उ"घोषणा क" तार"ख/Date Of 17.07.2023 Pronouncement Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. This Appeal By Assessee Is Directed Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-4, Surat [For Short To As “Ld. Cit(A)”] Dated 03.03.2022 For Assessment Year 2018- 19, Which In Turn Arises From The Addition Made By The Assistant Commissioner Of Income-Tax, Central Circle-3, Surat / Assessing Officer In Assessment Order Passed Under Section 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 28.12.2019. The Assessee Has Raised The Following Ground Of Appeal:- Bhaveshkumar A Sonani “1. On The Facts & Circumstances Of The Case & In Law, The Learned Cit(A) Has Grossly Erred In In Making An Addition Of Rs.16,32,732/- U/S 69A Of The Act Treating The Jewellery Found & Seized During The Cruse Of Search As Unexplained, On Erroneous Grounds Without Appreciating That The Same Is Fully Reflected In The Appellant’S & His Family Member’S Regular Books Of Accounts. Hence, The Impugned Addition As Confirmed By The Learned Cit(A) Needs To Be Deleted As Being Absolutely Erroneous, Incorrect, Illegal & Bad-In-Law.

Section 115BSection 132Section 143(3)Section 254(1)Section 69A

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT “SMC” BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER आ.अ.सं./ITA No.118/SRT/2022 (AY 2018-19) (Hearing in Physical Court) Bhaveshkumar Deputy Commissioner of Amulakhbhai Sonani, A- Income-tax, Central Vs 604, Sai Residency, Near Circle-3, Surat, 5thFloor, Gajera School, Katargam, Aayakar Bhavan, Majura Surat-395004 Gate, Surat-395001 PAN No: APSPS 0912 G अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee by Ms. Chaitali Shah, CA राज"व क" ओर से /Revenue by Shri Ashok B. Koli, CIT-DR सुनवाई की तारीख/Date of hear…