Surjeet Singh Chhabra v. Union of India

1 SCC 508Supreme Court of India1997#2432 most cited

What is Surjeet Singh Chhabra v. Union of India authority for?

Belated and unsupported retractions of admissions or statements, particularly those recorded under Section 132(4) during search operations, are meaningless and do not discharge the assessee's burden of proof to show the admission was involuntary or incorrect.

47

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

Surjeet Singh Chhabra · 1 SCC 508 · Section 132(4) · Section 132 · Section 153A · retracted statement · belated retraction · unsupported retraction · admission during search · burden of proof · search and seizure assessment

Sections most often in play

Section 132Section 132(4)Section 132(4A)Section 153ASection 269SSSection 269STSection 269TSection 40A(3)

Issues it is cited on

section 133(a)section 153b(1)(a)time barred assessmentsection 148(1)hundi transactionretracted statementsection 153(1)(a)statement under section 132(4)bona fide mistakesection 2(12a)section 131(1)section 23(3)

Judgments citing Surjeet Singh Chhabra v. Union of India

BYSANI SRINATH MAMATHA,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1(3), BENGALURU

In the result, the appeals of the assessee for

ITA 410/BANG/2025[2018-19]Status: DisposedITAT Bangalore09 Oct 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

…of to show that the admission was involuntary or incorrect. In support the AO placed reliance on the ruling of Hon'ble Supreme Court in the case of M/s Bannalal Jat Constructions Pvt. Ltd. v. ACIT (2019) 106 taxmann.com 128 and in case of Surjit Singh Chhabra 1 SCC 508/ 509 (1997) SC, Ruling of Hon'ble Rajasthan High Court in case of PCIT v. Roshan Lal Sancheti ( 172 DTR 313/306 CTR 140), (SC), and other binding precedents where it was held that belated and unsupported retractions are meaningless. 2.15 The AO further, on reconciliation of seized data with books of accounts, found that the assessee had recorded on…

BYSANI SRINATH MAMATHA,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD) CENTRAL CIRCLE-1(3), BENGALURU

ITA 409/BANG/2025[2017-18]Status: DisposedITAT Bangalore09 Oct 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

…of to show that the admission was involuntary or incorrect. In support the AO placed reliance on the ruling of Hon'ble Supreme Court in the case of M/s Bannalal Jat Constructions Pvt. Ltd. v. ACIT (2019) 106 taxmann.com 128 and in case of Surjit Singh Chhabra 1 SCC 508/ 509 (1997) SC, Ruling of Hon'ble Rajasthan High Court in case of PCIT v. Roshan Lal Sancheti ( 172 DTR 313/306 CTR 140), (SC), and other binding precedents where it was held that belated and unsupported retractions are meaningless. 2.15 The AO further, on reconciliation of seized data with books of accounts, found that the assessee had recorded…

BYSANI SRINATH MAMATHA,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX(OSD), CENTRAL CIRCLE-1(3), BENGALURU

ITA 408/BANG/2025[2016-17]Status: DisposedITAT Bangalore09 Oct 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

…of to show that the admission was involuntary or incorrect. In support the AO placed reliance on the ruling of Hon'ble Supreme Court in the case of M/s Bannalal Jat Constructions Pvt. Ltd. v. ACIT (2019) 106 taxmann.com 128 and in case of Surjit Singh Chhabra 1 SCC 508/ Page 7 of 33 ITA No.399-410/Bang/2025 509 (1997) SC, Ruling of Hon'ble Rajasthan High Court in case of PCIT v. Roshan Lal Sancheti ( 172 DTR 313/306 CTR 140), (SC), and other binding precedents where it was held that belated and unsupported retractions are meaningless. 2.15 The AO further, on reconciliation of seized data with books of accounts, f…

BYSANI SRINATH MAMATHA,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD) CENTRAL CIRCLE-1(3), BENGALURU

In the result, the appeals of the assessee for Assessment Years

ITA 407/BANG/2025[2015-16]Status: DisposedITAT Bangalore09 Oct 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

…of to show that the admission was involuntary or incorrect. In support the AO placed reliance on the ruling of Hon’ble Supreme Court in the case of M/s Bannalal Jat Constructions Pvt. Ltd. v. ACIT (2019) 106 taxmann.com 128 and in case of Surjit Singh Chhabra 1 SCC 508/ . ITA No.399-410/Bang/2025 Page 7 of 33 509 (1997) SC, Ruling of Hon’ble Rajasthan High Court in case of PCIT v. Roshan Lal Sancheti ( 172 DTR 313/306 CTR 140), (SC), and other binding precedents where it was held that belated and unsupported retractions are meaningless. 2.15 The AO further, on reconciliation of seized data with books of accou…

BYSANI SRINATH MAMATHA,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1(3), BENGALURU

ITA 406/BANG/2025[2014-15]Status: DisposedITAT Bangalore09 Oct 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

…of to show that the admission was involuntary or incorrect. In support the AO placed reliance on the ruling of Hon'ble Supreme Court in the case of M/s Bannalal Jat Constructions Pvt. Ltd. v. ACIT (2019) 106 taxmann.com 128 and in case of Surjit Singh Chhabra 1 SCC 508/ 509 (1997) SC, Ruling of Hon'ble Rajasthan High Court in case of PCIT v. Roshan Lal Sancheti ( 172 DTR 313/306 CTR 140), (SC), and other binding precedents where it was held that belated and unsupported retractions are meaningless. 2.15 The AO further, on reconciliation of seized data with books of accounts, found that the assessee had recorded on…

BYSANI SRINATH MAMATHA,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX, (OSD) CENTRAL CIRCLE-1(3), BENGALURU

ITA 405/BANG/2025[2013-14]Status: DisposedITAT Bangalore09 Oct 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

…of to show that the admission was involuntary or incorrect. In support the AO placed reliance on the ruling of Hon'ble Supreme Court in the case of M/s Bannalal Jat Constructions Pvt. Ltd. v. ACIT (2019) 106 taxmann.com 128 and in case of Surjit Singh Chhabra 1 SCC 508/ 509 (1997) SC, Ruling of Hon'ble Rajasthan High Court in case of PCIT v. Roshan Lal Sancheti ( 172 DTR 313/306 CTR 140), (SC), and other binding precedents where it was held that belated and unsupported retractions are meaningless. 2.15 The AO further, on reconciliation of seized data with books of accounts, found that the assessee had recorded o…

BYSANI ADINARAYAGUPATHA SRINATH,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1(3), BENGALURU

ITA 404/BANG/2025[2018-19]Status: DisposedITAT Bangalore09 Oct 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

…of to show that the admission was involuntary or incorrect. In support the AO placed reliance on the ruling of Hon'ble Supreme Court in the case of M/s Bannalal Jat Constructions Pvt. Ltd. v. ACIT (2019) 106 taxmann.com 128 and in case of Surjit Singh Chhabra 1 SCC 508/ 509 (1997) SC, Ruling of Hon'ble Rajasthan High Court in case of PCIT v. Roshan Lal Sancheti ( 172 DTR 313/306 CTR 140), (SC), and other binding precedents where it was held that belated and unsupported retractions are meaningless. 2.15 The AO further, on reconciliation of seized data with books of accounts, found that the assessee had recorded on…

BYSANI ADINARAYAGUPTHA SRINATH,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1(3), BENGALURU

In the result, the appeals of the assessee for Assessment Years

ITA 402/BANG/2025[2016-17]Status: DisposedITAT Bangalore09 Oct 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

…of to show that the admission was involuntary or incorrect. In support the AO placed reliance on the ruling of Hon’ble Supreme Court in the case of M/s Bannalal Jat Constructions Pvt. Ltd. v. ACIT (2019) 106 taxmann.com 128 and in case of Surjit Singh Chhabra 1 SCC 508/ . ITA No.399-410/Bang/2025 Page 7 of 33 509 (1997) SC, Ruling of Hon’ble Rajasthan High Court in case of PCIT v. Roshan Lal Sancheti ( 172 DTR 313/306 CTR 140), (SC), and other binding precedents where it was held that belated and unsupported retractions are meaningless. 2.15 The AO further, on reconciliation of seized data with books of accou…

BYSANI ADINARAYAGUPTHA SRINATH,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1(3), BENGALURU

ITA 401/BANG/2025[2015-16]Status: DisposedITAT Bangalore09 Oct 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

Section 131Section 132Section 132(4)Section 153A

…of to show that the admission was involuntary or incorrect. In support the AO placed reliance on the ruling of Hon'ble Supreme Court in the case of M/s Bannalal Jat Constructions Pvt. Ltd. v. ACIT (2019) 106 taxmann.com 128 and in case of Surjit Singh Chhabra 1 SCC 508/ 509 (1997) SC, Ruling of Hon'ble Rajasthan High Court in case of PCIT v. Roshan Lal Sancheti ( 172 DTR 313/306 CTR 140), (SC), and other binding precedents where it was held that belated and unsupported retractions are meaningless. 2.15 The AO further, on reconciliation of seized data with books of accounts, found that the assessee had recorded on…

BYSANI ADINARAYAGUPTHA SRINATH,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX(OSD), CENTRAL CIRCLE 1(3), BENGALURU

ITA 400/BANG/2025[2014-15]Status: DisposedITAT Bangalore09 Oct 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

…of to show that the admission was involuntary or incorrect. In support the AO placed reliance on the ruling of Hon'ble Supreme Court in the case of M/s Bannalal Jat Constructions Pvt. Ltd. v. ACIT (2019) 106 taxmann.com 128 and in case of Surjit Singh Chhabra 1 SCC 508/ 509 (1997) SC, Ruling of Hon'ble Rajasthan High Court in case of PCIT v. Roshan Lal Sancheti ( 172 DTR 313/306 CTR 140), (SC), and other binding precedents where it was held that belated and unsupported retractions are meaningless. 2.15 The AO further, on reconciliation of seized data with books of accounts, found that the assessee had recorded o…

BYSANI ADINARAYAGUPTHA SRINATH,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX(OSD), CENTRAL CIRCLE-1(3), BENGALURU

ITA 399/BANG/2025[2013-14]Status: DisposedITAT Bangalore09 Oct 2025AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

…of to show that the admission was involuntary or incorrect. In support the AO placed reliance on the ruling of Hon'ble Supreme Court in the case of M/s Bannalal Jat Constructions Pvt. Ltd. v. ACIT (2019) 106 taxmann.com 128 and in case of Surjit Singh Chhabra 1 SCC 508/ 509 (1997) SC, Ruling of Hon'ble Rajasthan High Court in case of PCIT v. Roshan Lal Sancheti ( 172 DTR 313/306 CTR 140), (SC), and other binding precedents where it was held that belated and unsupported retractions are meaningless. 2.15 The AO further, on reconciliation of seized data with books of accounts, found that the assessee had recorded o…

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

…rom where the seized materials were picked up / originated. This is considered part retraction of his earlier sworn statement and would not be acceptable considering the decision of Hon'ble Supreme Court in the case of Surjeet Singh Chhabra Vs Union of India 1 SCC 508 holding that the confession, though retracted, is an admission and binds the petitioner unless it is proved that such admission, confession or oath statement was involuntary or was tendered under coercion or duress. The statements which are recorded under oath are presumed to be true as under law and false statement will attract penalties. The Hon’…

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

…rom where the seized materials were picked up / originated. This is considered part retraction of his earlier sworn statement and would not be acceptable considering the decision of Hon'ble Supreme Court in the case of Surjeet Singh Chhabra Vs Union of India 1 SCC 508 holding that the confession, though retracted, is an admission and binds the petitioner unless it is proved that such admission, confession or oath statement was involuntary or was tendered under coercion or duress. The statements which are recorded under oath are presumed to be true as under law and false statement will attract penalties. The Hon’…

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

…rom where the seized materials were picked up / originated. This is considered part retraction of his earlier sworn statement and would not be acceptable considering the decision of Hon'ble Supreme Court in the case of Surjeet Singh Chhabra Vs Union of India 1 SCC 508 holding that the confession, though retracted, is an admission and binds the petitioner unless it is proved that such admission, confession or oath statement was involuntary or was tendered under coercion or duress. The statements which are recorded under oath are presumed to be true as under law and false statement will attract penalties. The Hon’…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. VARSHA VISWANATH PROPERTIES PRIVATE LIMITED, HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2050/HYD/2018[2016-17]Status: DisposedITAT Hyderabad09 Jan 2024AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…ed by legally acceptable evidence that such admission, confession or oath statement was involuntary or was tendered under coercion or duress. Drawing support from the decision of the Supreme Court in the case of Surjeet Singh Chhabra Vs. Union of India [1997] 1 SCC 508 the Tribunal disallowed plea of retraction of the assessee on the ground that neither the ground of coercion or duress nor the ground of involuntary statement was proved to have existed at the time of recording of the statement. This decision of the Tribunal goes to indicate that admissions or confessions made in the statements recorded during sear…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. VARSHA VISWANATH PROPERTIES PRIVATE LIMITED, HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2049/HYD/2018[2015-16]Status: DisposedITAT Hyderabad09 Jan 2024AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…ed by legally acceptable evidence that such admission, confession or oath statement was involuntary or was tendered under coercion or duress. Drawing support from the decision of the Supreme Court in the case of Surjeet Singh Chhabra Vs. Union of India [1997] 1 SCC 508 the Tribunal disallowed plea of retraction of the assessee on the ground that neither the ground of coercion or duress nor the ground of involuntary statement was proved to have existed at the time of recording of the statement. This decision of the Tribunal goes to indicate that admissions or confessions made in the statements recorded during sear…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. VARSHA VISWANATH PROPERTIES PRIVATE LIMITED, HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2048/HYD/2018[2014-15]Status: DisposedITAT Hyderabad09 Jan 2024AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…ed by legally acceptable evidence that such admission, confession or oath statement was involuntary or was tendered under coercion or duress. Drawing support from the decision of the Supreme Court in the case of Surjeet Singh Chhabra Vs. Union of India [1997] 1 SCC 508 the Tribunal disallowed plea of retraction of the assessee on the ground that neither the ground of coercion or duress nor the ground of involuntary statement was proved to have existed at the time of recording of the statement. This decision of the Tribunal goes to indicate that admissions or confessions made in the statements recorded during sear…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. VARSHA VISWANATH PROPERTIES PRIVATE LIMITED , HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2047/HYD/2018[2013-14]Status: DisposedITAT Hyderabad09 Jan 2024AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…ed by legally acceptable evidence that such admission, confession or oath statement was involuntary or was tendered under coercion or duress. Drawing support from the decision of the Supreme Court in the case of Surjeet Singh Chhabra Vs. Union of India [1997] 1 SCC 508 the Tribunal disallowed plea of retraction of the assessee on the ground that neither the ground of coercion or duress nor the ground of involuntary statement was proved to have existed at the time of recording of the statement. This decision of the Tribunal goes to indicate that admissions or confessions made in the statements recorded during sear…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. VARSHA VISWANATH PROPERTIES PRIVATE LIMITED , HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2046/HYD/2018[2012-13]Status: DisposedITAT Hyderabad09 Jan 2024AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…ed by legally acceptable evidence that such admission, confession or oath statement was involuntary or was tendered under coercion or duress. Drawing support from the decision of the Supreme Court in the case of Surjeet Singh Chhabra Vs. Union of India [1997] 1 SCC 508 the Tribunal disallowed plea of retraction of the assessee on the ground that neither the ground of coercion or duress nor the ground of involuntary statement was proved to have existed at the time of recording of the statement. This decision of the Tribunal goes to indicate that admissions or confessions made in the statements recorded during sear…

VARSHA VISWANATH PROPERTIES PRIVATE LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 1910/HYD/2018[2016-17]Status: DisposedITAT Hyderabad09 Jan 2024AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…ed by legally acceptable evidence that such admission, confession or oath statement was involuntary or was tendered under coercion or duress. Drawing support from the decision of the Supreme Court in the case of Surjeet Singh Chhabra Vs. Union of India [1997] 1 SCC 508 the Tribunal disallowed plea of retraction of the assessee on the ground that neither the ground of coercion or duress nor the ground of involuntary statement was proved to have existed at the time of recording of the statement. This decision of the Tribunal goes to indicate that admissions or confessions made in the statements recorded during sear…

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Surjeet Singh Chhabra v. Union of India (1 SCC 508) — Cited in 47 Judgments | BharatTax