T (Bom), Kishandchand Chellaram vs. CIT (125 ITR 713 (SC), C Chellaram v. CIT (

320 ITR 17Reported decision2010#9674 most cited

What is T (Bom), Kishandchand Chellaram vs. CIT (125 ITR 713 (SC), C Chellaram v. CIT ( authority for?

Statements of other parties cannot be relied upon to disallow purchases unless an opportunity for cross-examination is provided. The dismissal of the revenue's SLP by the Supreme Court validates this principle.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2026.

Also referred to as

Kishandchand Chellaram vs. CIT · C Chellaram vs. CIT · Sunil Aggarwal · H.R Mehta v. ACIT · cross examination · retraction of statement · statement under section 132(4) · section 131(1a) · evidence · business income

Sections most often in play

Section 37(1)Section 133(6)Section 143(3)Section 147Section 69ASection 132(4)Section 153ASection 131(1A)

Issues it is cited on

gaarsection 194qsection 158bb(1)retraction of statementsection 158b(b)section 158bbsection 65bsection 65summons under section 131statement under section 132(4)section 131(1a)retracted statement

Judgments citing T (Bom), Kishandchand Chellaram vs. CIT (125 ITR 713 (SC), C Chellaram v. CIT (

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7842/DEL/2025[2022-23]Status: DisposedITAT Delhi20 Mar 2026AY 2022-23

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…. The Hon’ble Supreme Court before the Hon’ble Supreme Court. The Hon’ble Supreme Court before the Hon’ble Supreme Court. The Hon’ble Supreme Court dismissed the SLP filed by revenue which is reported at dismissed the SLP filed by revenue which is reported at 320 ITR 17 (St) dismissed the SLP filed by revenue which is reported at dismissed the SLP filed by revenue which is reported at 320 ITR 17 (St) 320 ITR 17 (St) 320 ITR 17 (St) (SC). (SC). (SC). (SC). 7.3 In the case of CIT v BHOLANATH POLYFAB (P) LTD (2013) 355 ITR 290 CIT v BHOLANATH POLYFAB (P) LTD (2013) 355 ITR 290 CIT v BHOLANATH POLYFAB (P) LTD (2013)…

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7840/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…. The Hon’ble Supreme Court before the Hon’ble Supreme Court. The Hon’ble Supreme Court before the Hon’ble Supreme Court. The Hon’ble Supreme Court dismissed the SLP filed by revenue which is reported at dismissed the SLP filed by revenue which is reported at 320 ITR 17 (St) dismissed the SLP filed by revenue which is reported at dismissed the SLP filed by revenue which is reported at 320 ITR 17 (St) 320 ITR 17 (St) 320 ITR 17 (St) (SC). (SC). (SC). (SC). 7.3 In the case of CIT v BHOLANATH POLYFAB (P) LTD (2013) 355 ITR 290 CIT v BHOLANATH POLYFAB (P) LTD (2013) 355 ITR 290 CIT v BHOLANATH POLYFAB (P) LTD (2013)…

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7838/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…n High Court dismissed the revenue's appeal. It is pertinent to point out that against the order of Hon'ble High Court the department filed SLP before the Hon'ble Supreme Court. The Hon'ble Supreme Court dismissed the SLP filed by revenue which is reported at 320 ITR 17 (St) (SC). 7.3 In the case of CIT v BHOLANATH POLYFAB (P) LTD (2013) 355 ITR 290 (Guj) disallowance of purchases was made holding them to be bogus. The Hon'ble ITAT deleted the addition. The Hon'ble High Court uphold the order of ITAT deleting the addition made holding that since the impugned purchases have been sold and sales having been accepted…

Vestige Marketing Pvt Ltd, Delhi vs. DCIT Central Circle -05, Delhi

ITA 5521/DEL/2025[2024-25]Status: DisposedITAT Delhi20 Mar 2026AY 2024-25

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…. The Hon’ble Supreme Court before the Hon’ble Supreme Court. The Hon’ble Supreme Court before the Hon’ble Supreme Court. The Hon’ble Supreme Court dismissed the SLP filed by revenue which is reported at dismissed the SLP filed by revenue which is reported at 320 ITR 17 (St) dismissed the SLP filed by revenue which is reported at dismissed the SLP filed by revenue which is reported at 320 ITR 17 (St) 320 ITR 17 (St) 320 ITR 17 (St) (SC). (SC). (SC). (SC). 7.3 In the case of CIT v BHOLANATH POLYFAB (P) LTD (2013) 355 ITR 290 CIT v BHOLANATH POLYFAB (P) LTD (2013) 355 ITR 290 CIT v BHOLANATH POLYFAB (P) LTD (2013)…

Vestige Marketing Pvt Ltd, Delhi vs. DCIT, Central Circle-05, Delhi

ITA 5520/DEL/2025[2023-24]Status: DisposedITAT Delhi20 Mar 2026AY 2023-24

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…n High Court dismissed the revenue's appeal. It is pertinent to point out that against the order of Hon'ble High Court the department filed SLP before the Hon'ble Supreme Court. The Hon'ble Supreme Court dismissed the SLP filed by revenue which is reported at 320 ITR 17 (St) (SC). 7.3 In the case of CIT v BHOLANATH POLYFAB (P) LTD (2013) 355 ITR 290 (Guj) disallowance of purchases was made holding them to be bogus. The Hon'ble ITAT deleted the addition. The Hon'ble High Court uphold the order of ITAT deleting the addition made holding that since the impugned purchases have been sold and sales having been accepted…

Jayantilal Rajmal Seth, Mumbai vs. DCIT-CC-4(3), Mumbai

ITA 3260/MUM/2025[2018-19]Status: DisposedITAT Mumbai22 Sept 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2018-19 Jayantilal Rajmal Seth, Dcit-Cc-4(3), A-3, Saibaba Shopping Centre, Bkc, Mumbai-400051. Mumbai Central, Vs. Mumbai-400008. Pan No. Agepj 0499 E Appellant Respondent

For Appellant: Mr. Vivek Perampurna, CIT-DRFor Respondent: Mr. Jayant Bhat
Section 139(5)Section 148Section 263

…d Appeal No.4288/2006), H.R Mehta v. ACIT (Bom), Kishandchand Appeal No.4288/2006), H.R Mehta v. ACIT (Bom), Kishandchand Chellaram vs. CIT (125 ITR 713 (SC), C Chellaram vs. CIT (125 ITR 713 (SC), CIT vs. JMD Communications IT vs. JMD Communications Pvt Ltd (320 ITR 17(St) (SC), R.W. Promotions Pvt Ltd vs. ACIT Pvt Ltd (320 ITR 17(St) (SC), R.W. Promotions Pvt Ltd vs. ACIT Pvt Ltd (320 ITR 17(St) (SC), R.W. Promotions Pvt Ltd vs. ACIT (Bom-HC), Sunil Aggarwal 64 taxmann.com 107 (Del HC), Sunil Aggarwal 64 taxmann.com 107 (Del-HC) had HC), Sunil Aggarwal 64 taxmann.com 107 (Del decided that the statements of othe…

ACIT-24(1), Mumbai, Piramal Chamber vs. Arvind Shantilal Shah, Andheri West

In the result, the appeal filed by the Revenue is dismissed

ITA 5903/MUM/2024[2015-16]Status: DisposedITAT Mumbai10 Feb 2025AY 2015-16

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjeeassessment Year : 2015-16 Acit-24(1), Arvind Shantilal Shah, 6Th Floor, 206, Krishna Chs Ltd., Piramal Chamber, Vs. 212/6 Cross Road, Parel, Mumbai Mumbai Pan : Aapps5253A (Appellant) (Respondent)

For Appellant: NONEFor Respondent: Shri Ram Krishn Kedia, Sr.DR
Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “A” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Assessment Year : 2015-16 ACIT-24(1), Arvind Shantilal Shah, 6th Floor, 206, Krishna CHS Ltd., Piramal Chamber, vs. 212/6 Cross Road, Parel, Mumbai Mumbai PAN : AAPPS5253A (Appellant) (Respondent) For Assessee : NONE For Revenue : Shri Ram Krishn Kedia, Sr.DR Date of Hearing : 10-02-2025 Date of Pronouncement : 10-02-2025 O R D E R PER B.R. BASKARAN, A.M : The Revenue has filed this appeal challenging the order dt.25-09-2024 passed by the Ld. Commissioner of In…

ACIT, Central Circle- 19, New Delhi vs. Sharp Corp Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 6188/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Mar 2024AY 2012-13

Bench: Shri M. Balaganesh & Ms Astha Chandraacit, Vs. M/S. Sharp Corp Ltd, Plot No. 9, 1St Floor Sagar Central Circle-19, New Delhi Centre, Gujrawalan Town, Delhi- 110009 (Appellant) (Respondent) Pan: Aaaco0036B

For Appellant: Shri V. K. Bindal, CAFor Respondent: Shri H. K. Choudhary, CIT DR
Section 132Section 133ASection 143(3)Section 153ASection 44A

…be given. The consequence of breach of natural justice is that either the addition is void or matter may have to be to be remanded to lower authorities. ii) The Delhi High Court has held in the case of CIT v. J. M. D. Communications P. LTD reported in (2010) 320 ITR 17 (ST) (SC) as under:- Person who has issued the bills has given the statement that he was carrying on the business of issuing bogus accommodation bills on commission basis with the assessee, and this was not put to the assessee for rebuttal or cross-examination, High Court held no substantial question of law. On SLP by revenue the Court held that i…

DCIT, New Delhi vs. M/S Pilot Industries Ltd., New Delhi

In the result, both the appeals filed by the learned assessing officer are dismissed

ITA 3263/DEL/2016[2011-12]Status: DisposedITAT Delhi23 Nov 2021AY 2011-12

Bench: Ms Suchitra Raghunath Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Amit Goel and ShriFor Respondent: Shri H. K. Charudahry, CIT
Section 132

…n High Court dismissed the revenue’s appeal. It is pertinent to point out that against the order of Hon’ble High Court the department filed SLP before the Hon’ble Supreme Court. The Hon’ble Supreme Court dismissed the SLP filed by revenue which is reported at 320 ITR 17 (St) (SC). In the case of CIT v BHOLANATH POLYFAB (P) LTD (2013) 355 ITR 290 (Guj) disallowance of purchases was made holding them to be bogus. The Hon’ble ITAT deleted the addition. The Hon’ble High Court uphold the order of ITAT deleting the addition made holding that since the impugned purchases have been sold and sales having been accepted, th…

DCIT, New Delhi vs. M/S Pilot Industries Ltd., New Delhi

In the result, both the appeals filed by the learned assessing officer are dismissed

ITA 3262/DEL/2016[2010-11]Status: DisposedITAT Delhi23 Nov 2021AY 2010-11

Bench: Ms Suchitra Raghunath Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Amit Goel and ShriFor Respondent: Shri H. K. Charudahry, CIT
Section 132

…n High Court dismissed the revenue’s appeal. It is pertinent to point out that against the order of Hon’ble High Court the department filed SLP before the Hon’ble Supreme Court. The Hon’ble Supreme Court dismissed the SLP filed by revenue which is reported at 320 ITR 17 (St) (SC). In the case of CIT v BHOLANATH POLYFAB (P) LTD (2013) 355 ITR 290 (Guj) disallowance of purchases was made holding them to be bogus. The Hon’ble ITAT deleted the addition. The Hon’ble High Court uphold the order of ITAT deleting the addition made holding that since the impugned purchases have been sold and sales having been accepted, th…

Income Tax Officer-4(2)(4), Mumbai vs. M/S.Mayuresh Logistics Private Limited, Mumbai

ITA 6691/MUM/2017[2009-10]Status: DisposedITAT Mumbai24 Jun 2019AY 2009-10

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri G. Manjunatha, Am आयकरअपीलसं./ I.T.A. No. 6691/Mum/2017 (निर्धारणवर्ा / Assessment Year:2009-10) In The Matter Of:

For Appellant: Shri D. G. Pansari, DRFor Respondent: Shri Nitesh Joshi, AR
Section 143(3)Section 68

…ding the copies of the same to the appellant and also an opportunity to make submission or rebut the same. The Appellant relies on the following decisions: i) KishinchandChellaram v. CIT (1980) 125 ITR 713 (SC) ii) CIT v. J. M. D. Communications P. LTD (2010) 320 ITR 17 (ST) (SC) (ITA NO 106 OF 2007 DT 16-1-2009(Delhi)(HC) Hi) M/s. R. W. Promotions )(P) Ltd. v/s ACIT (Bombay High Court) ITA No. 1489 of 2013 (order dated 13th July, 2015) (Copy enclosed) iv) Tin Box Co. v. CIT (2001) 249 ITR 216 (SC) v) CIT v. Eastern Commercial Enterprises (1994)210 ITR 103 (Cal.)(HC) vi) International Forest Co. v/s CIT; 101 ITR…

T (Bom), Kishandchand Chellaram vs. CIT (125 ITR 713 (SC), C Chellaram v. CIT ( (320 ITR 17) — Cited in 11 Judgments | BharatTax