Surjeet Singh Chhabra v. Union of India

ITA 1908/HYD/2018[2014-15]Status: DisposedITAT Hyderabad09 Jan 2024AY 2014-15

…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

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

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

ITA 1907/HYD/2018[2013-14]Status: DisposedITAT Hyderabad09 Jan 2024AY 2013-14

…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

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

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

ITA 1906/HYD/2018[2012-13]Status: DisposedITAT Hyderabad09 Jan 2024AY 2012-13

…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

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

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

ITA/543/2008HC Calcutta19 Oct 2023

…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…

Commissioner of Income Tax Central -II, Kolkata vs. Ashok Kumar Poddar

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE BISWAROOP CHOWDHURY

Section 132Section 260A

…e in the statement at the time of survey was wrong and in fact there was no additional income……….” Since Income Tax officers are not police officials, the view of the Supreme Court in Surjeet Singh Chhabra vs. Union of India and Ors. reported in (1997) 1 SCC 508 that even if a confession was retracted it was to be taken as an admission and binding on the maker is very relevant in this case. The tribunal ought not to have disregarded the admission merely on the ground that later on the assessee had withdrawn the admission, without scrupulously examining whether there were any substantial grounds enabli…

Asstt. Commissioner of Income-Tax, Central Circle-1, Jaipur vs. M/S Manglam Build Developers Ltd, Jaipur

In the result, the appeal of the Revenue is dismissed

ITA 373/JPR/2022[2013]Status: DisposedITAT Jaipur24 Apr 2023

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri James Kurian (CIT) fu/kZkfjrh dh vksj ls@

Section 133ASection 14A

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,l-lhrky{eh] U;kf;dlnL; ,oa Jh jkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA. No. 373/JPR/2022 fu/kZkj.ko"kZ@AssessmentYears : 2013-14 cuke The ACIT, M/s Manglam Build Developers Ltd. 6th Floor, Apex Mall, Tonk Road, Central Circle-1, Vs. Lal Kothi, Jaipur. Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCM 4862 Q vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by : Shri James Kurian (CIT) fu/kZkfjrh…

Parminder Singh Kalra, New Delhi vs. ACIT, Central Circle-14, New Delhi

ITA 6702/DEL/2017[2007-08]Status: DisposedITAT Delhi15 Jun 2021AY 2007-08

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR

ITA 6701/DEL/2017[2006-07]Status: DisposedITAT Delhi15 Jun 2021AY 2006-07

…r Counsel for the appellant in this regard and affirm the conclusion on the learned Tribunal on this count.” Landmark decision on the issue of retraction of confessional statements, Hon’ble Supreme Court in the case of Surjeet Singh ChhabraVs. Union of India 1 SCC 508, wherein the Hon'ble Supreme Court has held that “confessional statements” made before Customs Officer though retracted within six days is an admission and binding since Custom Officers are not Police Officers. g) CIT VsMukundray K. Shah [2007] 160 Taxman 276 (SC)/[2007] 290 ITR 433 (SC)/[2007] 209 CTR 97 (SC) A search conducted at assessee’s prem…

Parminder Singh Kalra, New Delhi vs. ACIT, Central Circle-14, New Delhi

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR

ITA 5334/DEL/2016[2011-12]Status: DisposedITAT Delhi15 Jun 2021AY 2011-12

…r Counsel for the appellant in this regard and affirm the conclusion on the learned Tribunal on this count.” Landmark decision on the issue of retraction of confessional statements, Hon’ble Supreme Court in the case of Surjeet Singh ChhabraVs. Union of India 1 SCC 508, wherein the Hon'ble Supreme Court has held that “confessional statements” made before Customs Officer though retracted within six days is an admission and binding since Custom Officers are not Police Officers. g) CIT VsMukundray K. Shah [2007] 160 Taxman 276 (SC)/[2007] 290 ITR 433 (SC)/[2007] 209 CTR 97 (SC) A search conducted at assessee’s prem…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR

ITA 5333/DEL/2016[2010-11]Status: DisposedITAT Delhi15 Jun 2021AY 2010-11

…r Counsel for the appellant in this regard and affirm the conclusion on the learned Tribunal on this count.” Landmark decision on the issue of retraction of confessional statements, Hon’ble Supreme Court in the case of Surjeet Singh ChhabraVs. Union of India 1 SCC 508, wherein the Hon'ble Supreme Court has held that “confessional statements” made before Customs Officer though retracted within six days is an admission and binding since Custom Officers are not Police Officers. g) CIT VsMukundray K. Shah [2007] 160 Taxman 276 (SC)/[2007] 290 ITR 433 (SC)/[2007] 209 CTR 97 (SC) A search conducted at assessee’s prem…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR

ITA 5332/DEL/2016[2009-10]Status: DisposedITAT Delhi15 Jun 2021AY 2009-10

…r Counsel for the appellant in this regard and affirm the conclusion on the learned Tribunal on this count.” Landmark decision on the issue of retraction of confessional statements, Hon’ble Supreme Court in the case of Surjeet Singh ChhabraVs. Union of India 1 SCC 508, wherein the Hon'ble Supreme Court has held that “confessional statements” made before Customs Officer though retracted within six days is an admission and binding since Custom Officers are not Police Officers. g) CIT VsMukundray K. Shah [2007] 160 Taxman 276 (SC)/[2007] 290 ITR 433 (SC)/[2007] 209 CTR 97 (SC) A search conducted at assessee’s prem…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR

ITA 5330/DEL/2016[2007-08]Status: DisposedITAT Delhi15 Jun 2021AY 2007-08

…r Counsel for the appellant in this regard and affirm the conclusion on the learned Tribunal on this count.” Landmark decision on the issue of retraction of confessional statements, Hon’ble Supreme Court in the case of Surjeet Singh ChhabraVs. Union of India 1 SCC 508, wherein the Hon'ble Supreme Court has held that “confessional statements” made before Customs Officer though retracted within six days is an admission and binding since Custom Officers are not Police Officers. g) CIT VsMukundray K. Shah [2007] 160 Taxman 276 (SC)/[2007] 290 ITR 433 (SC)/[2007] 209 CTR 97 (SC) A search conducted at assessee’s prem…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR

ITA 4576/DEL/2016[2007-08]Status: DisposedITAT Delhi15 Jun 2021AY 2007-08

…r Counsel for the appellant in this regard and affirm the conclusion on the learned Tribunal on this count.” Landmark decision on the issue of retraction of confessional statements, Hon’ble Supreme Court in the case of Surjeet Singh ChhabraVs. Union of India 1 SCC 508, wherein the Hon'ble Supreme Court has held that “confessional statements” made before Customs Officer though retracted within six days is an admission and binding since Custom Officers are not Police Officers. g) CIT VsMukundray K. Shah [2007] 160 Taxman 276 (SC)/[2007] 290 ITR 433 (SC)/[2007] 209 CTR 97 (SC) A search conducted at assessee’s prem…

Paraminder Singh Kalra, New Delhi vs. ACIT, New Delhi

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR

ITA 4575/DEL/2016[2006-07]Status: DisposedITAT Delhi15 Jun 2021AY 2006-07

…r Counsel for the appellant in this regard and affirm the conclusion on the learned Tribunal on this count.” Landmark decision on the issue of retraction of confessional statements, Hon’ble Supreme Court in the case of Surjeet Singh ChhabraVs. Union of India 1 SCC 508, wherein the Hon'ble Supreme Court has held that “confessional statements” made before Customs Officer though retracted within six days is an admission and binding since Custom Officers are not Police Officers. g) CIT VsMukundray K. Shah [2007] 160 Taxman 276 (SC)/[2007] 290 ITR 433 (SC)/[2007] 209 CTR 97 (SC) A search conducted at assessee’s prem…

Paraminder Singh Kalra, New Delhi vs. ACIT, New Delhi

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR

ITA 409/CTK/2015[2010-11]Status: DisposedITAT Cuttack10 Mar 2021AY 2010-11

…r Counsel for the appellant in this regard and affirm the conclusion on the learned Tribunal on this count.” Landmark decision on the issue of retraction of confessional statements, Hon’ble Supreme Court in the case of Surjeet Singh ChhabraVs. Union of India 1 SCC 508, wherein the Hon'ble Supreme Court has held that “confessional statements” made before Customs Officer though retracted within six days is an admission and binding since Custom Officers are not Police Officers. g) CIT VsMukundray K. Shah [2007] 160 Taxman 276 (SC)/[2007] 290 ITR 433 (SC)/[2007] 209 CTR 97 (SC) A search conducted at assessee’s prem…

Sri Lalit Murarka, Cuttack vs. ITO, Cuttack

In the result, the appeal of the assessee in ITA No

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.188 & 409/Ctk/2015 (नििाारण वषा / Assessment Year :2010-2011) Sri Lalit Murarka, Vs. Cit, Cuttack Prop- M/S Subham, Kanika Chhak, Cuttack Pan No. : Apmpm 9441 C (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri S.N.Sahu/Somnath Sahoo, Advs िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit Dr सुनवाई की तािीख / Date Of Hearing : 08/03/2021 घोषणा की तािीख/Date Of Pronouncement : 09/03/2021 आदेश / O R D E R Per Bench: The Assessee Has Filed These Two Appeals I.E.

For Appellant: Shri S.N.Sahu/Somnath Sahoo, AdvsFor Respondent: Shri M.K.Gautam, CIT DR

Section 143(3)Section 144Section 263Section 263(1)

…their wisdom the Legislature has provided that such statement can be used as evidence and the assessment can be made on that basis. Reliance is also placed on the decision of Hon'ble Supreme Court in the case of Surjeet Singh Chhabra Vs. Union of India [19971 1 SCC 508 "wherein it was held that the Revenue officials are not Police officers and the confession, though retracted, is an admission and would bind the petitioner. In view of above facts, it is requested that the addition made by the A.O. on account of excess stock and confirmed by the CIT(A) should be sustained. hi.) As regards the second addition of Rs.…

Lalit Murarka, Cuttack vs. CIT, Cuttack

In the result, the appeal of the assessee in ITA No

ITA 188/CTK/2015[2010-11]Status: DisposedITAT Cuttack10 Mar 2021AY 2010-11

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.188 & 409/Ctk/2015 (नििाारण वषा / Assessment Year :2010-2011) Sri Lalit Murarka, Vs. Cit, Cuttack Prop- M/S Subham, Kanika Chhak, Cuttack Pan No. : Apmpm 9441 C (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri S.N.Sahu/Somnath Sahoo, Advs िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit Dr सुनवाई की तािीख / Date Of Hearing : 08/03/2021 घोषणा की तािीख/Date Of Pronouncement : 09/03/2021 आदेश / O R D E R Per Bench: The Assessee Has Filed These Two Appeals I.E.

For Appellant: Shri S.N.Sahu/Somnath Sahoo, AdvsFor Respondent: Shri M.K.Gautam, CIT DR

Section 143(3)Section 144Section 263Section 263(1)

…their wisdom the Legislature has provided that such statement can be used as evidence and the assessment can be made on that basis. Reliance is also placed on the decision of Hon'ble Supreme Court in the case of Surjeet Singh Chhabra Vs. Union of India [19971 1 SCC 508 "wherein it was held that the Revenue officials are not Police officers and the confession, though retracted, is an admission and would bind the petitioner. In view of above facts, it is requested that the addition made by the A.O. on account of excess stock and confirmed by the CIT(A) should be sustained. hi.) As regards the second addition of Rs.…

Shri Raju P. Mehta, Chennai vs. DCIT, Central Circle - II (1), Chennai

In the result, appeals filed by assessee for assessment

ITA 173/CHNY/2020[2005-06]Status: DisposedITAT Chennai02 Feb 2021AY 2005-06

Bench: Shri Duvvuru Rl Reddy & Shri G.Manjunathaआयकरअपीलसं./I.T.A Nos. 168 To 173/Chny/2020 ("नधा"रणवष" / Assessment Years: 1999-2000, 2001-02, 2002-03, 2003-04, 2004-05 & 2005-06) Mr. Raju P.Mehta, Vs The Deputy Commissioner Of 40, Barnaby Road, Income Tax, Kilpauk, Central Circle Ii(1), Chennai-600 010. Chennai-600 034. Pan : Aafpm 1912N (अपीलाथ"/Appellant) ""यथ"/Respondent/

For Appellant: Mr. Abani Kanta Nayak, CITFor Respondent: 23.12.2020

ITA 172/CHNY/2020[2004-05]Status: DisposedITAT Chennai02 Feb 2021AY 2004-05

…edible evidence, the Court rejected the plea of the assessee that those admissions were made under coercion or duress and were not voluntary. Drawing support from the decision of the Supreme Court in the case of Surjeeet Singh Chhabra v. Union of India [19971 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…

Shri Raju P. Mehta, Chennai vs. DCIT, Central Circle - II (1), Chennai

In the result, appeals filed by assessee for assessment

Bench: Shri Duvvuru Rl Reddy & Shri G.Manjunathaआयकरअपीलसं./I.T.A Nos. 168 To 173/Chny/2020 ("नधा"रणवष" / Assessment Years: 1999-2000, 2001-02, 2002-03, 2003-04, 2004-05 & 2005-06) Mr. Raju P.Mehta, Vs The Deputy Commissioner Of 40, Barnaby Road, Income Tax, Kilpauk, Central Circle Ii(1), Chennai-600 010. Chennai-600 034. Pan : Aafpm 1912N (अपीलाथ"/Appellant) ""यथ"/Respondent/

For Appellant: Mr. Abani Kanta Nayak, CITFor Respondent: 23.12.2020

ITA 170/CHNY/2020[2002-03]Status: DisposedITAT Chennai02 Feb 2021AY 2002-03

…edible evidence, the Court rejected the plea of the assessee that those admissions were made under coercion or duress and were not voluntary. Drawing support from the decision of the Supreme Court in the case of Surjeeet Singh Chhabra v. Union of India [19971 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…

Shri Raju P. Mehta, Chennai vs. DCIT, Central Circle - II (1), Chennai

In the result, appeals filed by assessee for assessment

Bench: Shri Duvvuru Rl Reddy & Shri G.Manjunathaआयकरअपीलसं./I.T.A Nos. 168 To 173/Chny/2020 ("नधा"रणवष" / Assessment Years: 1999-2000, 2001-02, 2002-03, 2003-04, 2004-05 & 2005-06) Mr. Raju P.Mehta, Vs The Deputy Commissioner Of 40, Barnaby Road, Income Tax, Kilpauk, Central Circle Ii(1), Chennai-600 010. Chennai-600 034. Pan : Aafpm 1912N (अपीलाथ"/Appellant) ""यथ"/Respondent/

For Appellant: Mr. Abani Kanta Nayak, CITFor Respondent: 23.12.2020

ITA 169/CHNY/2020[2001-02]Status: DisposedITAT Chennai02 Feb 2021AY 2001-02

…edible evidence, the Court rejected the plea of the assessee that those admissions were made under coercion or duress and were not voluntary. Drawing support from the decision of the Supreme Court in the case of Surjeeet Singh Chhabra v. Union of India [19971 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…

Shri Raju P. Mehta, Chennai vs. DCIT, Central Circle - II (1), Chennai

In the result, appeals filed by assessee for assessment

Bench: Shri Duvvuru Rl Reddy & Shri G.Manjunathaआयकरअपीलसं./I.T.A Nos. 168 To 173/Chny/2020 ("नधा"रणवष" / Assessment Years: 1999-2000, 2001-02, 2002-03, 2003-04, 2004-05 & 2005-06) Mr. Raju P.Mehta, Vs The Deputy Commissioner Of 40, Barnaby Road, Income Tax, Kilpauk, Central Circle Ii(1), Chennai-600 010. Chennai-600 034. Pan : Aafpm 1912N (अपीलाथ"/Appellant) ""यथ"/Respondent/

For Appellant: Mr. Abani Kanta Nayak, CITFor Respondent: 23.12.2020