T.S. Kumarasamy v. Asstt.CIT

65 ITD 188Income Tax Appellate Tribunal1998#5077 most cited

What is T.S. Kumarasamy v. Asstt.CIT authority for?

Statements, admissions, and confessions recorded during income tax proceedings are binding and cannot be retracted unless proven to be involuntary or under coercion.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2024.

Also referred to as

T.S. Kumarasamy v. Asstt.CIT · 65 ITD 188 · retraction of statement · admissions · confessions · voluntary statement · involuntary statement · coercion · duress · ITAT

Issues it is cited on

section 271aabstatement under section 132(4)retracted statementdumb documentssection 271aaon-moneysection 271asection 40a(3)tnmmsection 40aconcealment of incomerevenue expenditure

Judgments citing T.S. Kumarasamy v. Asstt.CIT

The ITO, Kollam vs. M/S.Sunny Jacob Jewellers and Wedding Centre, Kottarakkara

In the result, the appeals of the Revenue are allowed

ITA 477/COCH/2018[2006-07]Status: DisposedITAT Cochin05 Feb 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 139(1)Section 153A

…sworn statement and 'Panchanama' revealed no coercion/threat was employed while recording statement. 6.4 The Ld. DR placed reliance on the following case laws: i) Surjit Singh Chabra vs. Union of India (1997) 1 SCC 508 (SC) ii) T.S. Kumaraswamy vs. ACIT (65 ITD 188) (ITAT, Chennai) wherein it was held that it is well known that ITOs are not Police Officers and they do not use or resort to unfair means or III degree methods in recording oath statements and therefore whatever is confessed and admitted before them during the course of search operations or during the course of any proceedings before them then we…

The ITO, Kollam vs. M/S.Sunny Jacob Jewellers and Wedding Centre, Kottarakkara

In the result, the appeals of the Revenue are allowed

ITA 476/COCH/2018[2005-06]Status: DisposedITAT Cochin05 Feb 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 139(1)Section 153A

…sworn statement and 'Panchanama' revealed no coercion/threat was employed while recording statement. 6.4 The Ld. DR placed reliance on the following case laws: i) Surjit Singh Chabra vs. Union of India (1997) 1 SCC 508 (SC) ii) T.S. Kumaraswamy vs. ACIT (65 ITD 188) (ITAT, Chennai) wherein it was held that it is well known that ITOs are not Police Officers and they do not use or resort to unfair means or III degree methods in recording oath statements and therefore whatever is confessed and admitted before them during the course of search operations or during the course of any proceedings before them then we…

The ACIT, Cochin vs. M/S.Sunny Jacob Jewellers & Wedding Centre, Kottarakkara

In the result, the appeals of the Revenue are allowed

ITA 326/COCH/2016[2007-08]Status: DisposedITAT Cochin05 Feb 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 139(1)Section 153A

…sworn statement and 'Panchanama' revealed no coercion/threat was employed while recording statement. 6.4 The Ld. DR placed reliance on the following case laws: i) Surjit Singh Chabra vs. Union of India (1997) 1 SCC 508 (SC) ii) T.S. Kumaraswamy vs. ACIT (65 ITD 188) (ITAT, Chennai) wherein it was held that it is well known that ITOs are not Police Officers and they do not use or resort to unfair means or III degree methods in recording oath statements and therefore whatever is confessed and admitted before them during the course of search operations or during the course of any proceedings before them then we…