How many judgments cite Thiru. A. J. Ramesh Kumar v. Dy. CIT?

29 judgments on BharatTax cite Thiru. A. J. Ramesh Kumar v. Dy. CIT (139 Taxmann.com 190), spanning 2022 to 2026.

Which sections of the Income Tax Act does Thiru. A. J. Ramesh Kumar v. Dy. CIT come up under?

It is most often cited in judgments turning on Section 132, Section 132(4), Section 132(4A), Section 143(2), Section 69A, Section 115BBE.

Thiru. A. J. Ramesh Kumar v. Dy. CIT

139 Taxmann.com 190High Court2022#4089 most cited

What is Thiru. A. J. Ramesh Kumar v. Dy. CIT authority for?

A retracted statement made during a survey is not automatically unacceptable merely because it was retracted. The burden is on the assessee to prove the retraction with strong evidence of duress or coercion.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2026.

Also referred to as

Thiru. A. J. Ramesh Kumar v. Dy. CIT · 139 Taxmann.com 190 · 441 ITR 495 · HC · 2022 · retracted statement · survey · burden of proof · duress · coercion · inadmissible statement

Also reported as

441 ITR 495

Sections most often in play

Section 132 Section 132(4)Section 132(4A)Section 143(2)Section 69A Section 115BBE Section 292C Section 68

Issues it is cited on

hundi transaction section 117 section 133a(3)(iii)section 23(5)section 116 real income theory peak credit theory wholly and exclusively for business retraction of statement annual letting value retracted statement section 65b

Judgments citing Thiru. A. J. Ramesh Kumar v. Dy. CIT

DCIT, Central Circle-1, Guwahati vs. Lakhi Chutia, Lakhimpur

In the result, both the appeals of the Revenue are allowed for statistical purposes

ITA 73/GTY/2023[2017-18]Status: DisposedITAT Guwahati16 Jan 2025AY 2017-18

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 142(1)Section 250Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 73/GTY/2023 Assessment Year: 2017-18 & I.T.A. No. 74/GTY/2023 Assessment Year: 2019-20 DCIT, Central Circle1, Guwahati, Room No. 507, 5th Floor, Aayakar Bhawan, G.S Road, Christian Bast, Guwahati – 781005 .....................…...……………....Appellant vs. Lakhi Chutia, Khelmati Girls College Road, Khelmati Ward No. 1A, Lakhimpur, Assam - 787031 [PAN: AGVPC5247Q] ...........…..….................... Respondent Appearances by: Assessee r…

Arun Kumar, Choolai Tamilnadu vs. DCIT, Central Circle 3(4), Chennai

In the result, the appeal of the assesse is dismissed

ITA 306/CHNY/2023[2020-21]Status: DisposedITAT Chennai23 Oct 2024AY 2020-21

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.306 /Chny/2023 धििाारण वर्ा /Assessment Year: 2020-21 Arun Kumar Deputy Commissioner Of No.99/48, V.V.Koil Street, Vs. Income Tax, Choolai, Central Circle-3(4), Chennai-600112. Chennai. [Pan: Autpk 0322J] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Shri N.Arjun Raj, Advocate. प्रत्यर्थी की ओर से /Respondent By : Shri V.Nandakumar, Cit सुिवाई की तारीख/Date Of Hearing : 31.07.2024 घोर्णा की तारीख /Date Of Pronouncement : 23.10.2024 आदेश / O R D E R Per Amitabh Shukla, A.M : This Appeal Is Filed Against The Order Bearing Din & Order No.Itba/Apl/M/250/2022-23/1049524542(1) Dated 08.02.2023 Of The Learned Commissioner Of Income Tax [Herein After “Cit(A) For The Assessment Years 2020-21. Through The Aforesaid Appeal The Assesse Has Challenged Order U/S 250 Dated 08.02.2023 Passed By Cit(A), Chennai. :- 2 -:

For Appellant: Shri N.Arjun Raj, AdvocateFor Respondent: Shri V.Nandakumar, CIT

Section 115BSection 250Section 69A

…आयकर अपीलीय अधिकरण, ‘‘ए’/ ‘बी’/ ’सी’/ ’डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI श्री मनु कुमार गिरि, न्यागिक सदस्य एवं श्री अगमताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.306 /Chny/2023 धििाारण वर्ा /Assessment Year: 2020-21 Arun Kumar Deputy Commissioner of No.99/48, V.V.Koil Street, Vs. Income Tax, Choolai, Central Circle-3(4), Chennai-600112. Chennai. [PAN: AUTPK 0322J] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant by : Shri N.Arjun Raj, Advocate. प…

Assistant Commissioner of Income Tax, Central Circle, Kota vs. Sh. Naval Kishore, Kota

In the result appeal filed by the assessee stands allowed and that of the revenue stands dismissed

ITA 456/JPR/2024[2015-16]Status: DisposedITAT Jaipur27 Sept 2024AY 2015-16

Section 139Section 143Section 153A

…# vk;dj vihyh; vf/kdj.k] t;i qj U;k;ihB] t;i qj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"B" JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; d s le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM > vk;dj vihy la-@ITA. No. 205/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 | Naval Kishore | cuke | DCIT | | | |-----------------------------------------------------------|---------------------|---------------------|--|--| | 2-GA-29,<br>Teachers<br>Colony…

Assistant Commissioner of Income Tax, Central Circle, Kota vs. Nisha Jain, Kota

In the result, the appeal of the Revenue is dismissed with no orders as to cost

ITA 378/JPR/2024[2017-18]Status: DisposedITAT Jaipur05 Aug 2024AY 2017-18

For Appellant: Shri Mahendra Gargieya AdvFor Respondent: Shri A.S. Nehra, Addl. CIT-DR fu/kZkfjrh dh vksj ls@

Section 131

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Mk0 ehBk yky ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR MITHA LAL MEENA, AM vk;dj vihy la-@ITA No. 378/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 The ACIT cuke Nisha Jain Vs. Central Circle E-15, Ballabh Bari Kota Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABLPJ 8118L vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT-DR fu/kZkfjrh dh vksj ls@Assessee by : Shri Mahendra Gargieya Adv Shri Hemang Garg…

DCIT Central Circle2(4), Chennai vs. Shri O. Panneerselvam, Chennai

In the result, the cross-objections stands dismissed

ITA 582/CHNY/2023[2017-18]Status: DisposedITAT Chennai05 Apr 2024AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao, Jmand Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.581/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 2. आयकरअपील सं./ Ita No.582/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri O. Panneerselvam बनाम Central Circle-2(4), No.70, South Agraharam, / Vs. Chennai. Tenkarai, Periakulam-625 601. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Amapp-6689-A (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 3. Cross Objection No.5/Chny/2024 (In Ita No.581/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) & 4. Cross Objection No.6/Chny/2024 (In Ita No.582/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18) Shri O. Panneerselvam Dcit बनाम No.70, South Agraharam, Central Circle-2(4), / Vs. Tenkarai, Periakulam-625 601. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Amapp-6689-A (अपीलाथ"/Appellant/Cross Objector) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Revenue By : Shri V. Nanda Kumar (Cit) - Ld. Dr !"थ"कीओरसे/Assessee By : Shri G. Baskar (Advocate)- Ld.Ar सुनवाईकीतारीख/Date Of Hearing : 18-01-2024 घोषणाकीतारीख /Date Of Pronouncement : 05-04-2024

For Appellant: Shri G. Baskar (Advocate)- Ld.ARFor Respondent: Shri V. Nanda Kumar (CIT) - Ld. DR

Section 132(4)Section 153C

…hai Pramodchandra Upadhyay (TCA No.98 of 2020) as well as the decision of Pune Tribunal in Vinit Ranawat vs ACIT (88 Taxmann.com 428). The Ld. CIT-DR has referred to the case law of Hon’ble High Court of Madras in the case of Thiru A.J. Ramesh Kumar vs. DCIT (139 Taxmann.com 190) in support of proposition that statement made u/s 132(4) would have a strong evidentiary value and binding on person who makes it. We have gone through the same. The Hon’ble Court, after considering the provisions of Sed.132(4) and 132(4A) held that it is manifest that the statement recorded on oath carries a significant evidentiary valu…

DCIT Central Circle2(4), Chennai vs. Shri O. Panneerselvam, Chennai

In the result, the cross-objections stands dismissed

ITA 581/CHNY/2023[2016-17]Status: DisposedITAT Chennai05 Apr 2024AY 2016-17

For Appellant: Shri G. Baskar (Advocate)- Ld.ARFor Respondent: Shri V. Nanda Kumar (CIT) - Ld. DR

Section 132(4)Section 153C

M/S Mars Coionizer P Ltd, Raipur vs. ACIT Central -II, Raipur

Appeal is allowed in terms mentioned above

ITA 113/IND/2020[2013-14]Status: DisposedITAT Indore04 Apr 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2013-14 M/S. Mars Colonizer Acit, Central-2, Private Limited, Bhopal C/O Hotel Amit Regency, बनाम/ Saibaba Complex, Vs. Moti Bag Chowk, Raipur (Appellant/Assessee) (Respondent/Revenue) Pan: Aafca 6847 B Assessee By Shri Hitesh Chimnani & Shri Yash Kukreja, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.02.2024 Date Of Pronouncement 04.04.2024

Section 132Section 133ASection 143(2)Section 143(3)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2013-14 M/s. Mars Colonizer ACIT, Central-2, Private Limited, Bhopal C/o Hotel Amit Regency, बनाम/ Saibaba Complex, Vs. Moti Bag Chowk, Raipur (Appellant/Assessee) (Respondent/Revenue) PAN: AAFCA 6847 B Assessee by Shri Hitesh Chimnani and Shri Yash Kukreja, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 08.02.2024 Date of Pronouncement 04.04.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved…

ACIT, Central Circle-2(2), Hyderabad vs. Devender Rao Gorukanti, Hyderabad

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

ITA 439/HYD/2022[2021-2022]Status: DisposedITAT Hyderabad31 May 2023AY 2021-2022

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2021-22 Acit,Cc-2(2) Vs Devender Rao Gourkanti Room No.616,6Th Floor . H.No.8-2-293/82/Nl/231 Aaykar Bhawan Mla Mp Colony Basheerbagh Jubilee Hills Hyderabad-500 004 Hyderabad-500 033 Pan : Akepg7452N (Appellant) (Respondent) Assessee By: Shri H.Srinivasulu Revenue By: Shri K.P.R.R.Murthy, Sr.Ar Date Of Hearing: 20.03.2023 Date Of Pronouncement: 31.05.2023 O R D E R Per Shri Rama Kanta Panda (A.M.): This Appeal Filed By The Assessee Is Directed Against The Order Dated 16.06.2022 Of The Learned Commissioner Of Income Tax (Appeals)-12, Hyderabad Relating To Ay 2021-22. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Individual & Partner In M/S. Yashoda Helathcare Services Pvt.Ltd & Derives Partner’S Remuneration & Interest On Capital. He Filed His Original Return Of Income On 28.12.2021 Declaring Total Income Of Rs.8,56,33,070/- A Search & Seizure Operation U/S. 132 Of The I.T. Act Was Conducted In The Case Of Yashoda Group On 22.12.2020, During Which The Case Of The Assessee Was Also Covered. In Response To Notice U/S. 153A Of The I.T.Act,The Assessee Filed His Return Of Income Admitting Additional

For Appellant: Shri H.SrinivasuluFor Respondent: Shri K.P.R.R.Murthy, Sr.AR

Section 115BSection 132Section 132(4)Section 153ASection 34

…to the following decisions, he submitted that the order of the ld.CIT(A) being in accordance with law should be upheld and the grounds raised by the revenue should be dismissed. i. Hon’ble Mardas High Court in the case of A.J.Ramesh Kumar Vs DCIT reported in 441 ITR 495 ii. ITAT Chandigarh Bench in the case of Shri Bhuwan Vs DCIT, Ludhiana vide ITA No.1385/chd/2019,order dated 28.9.2020 13 Devender Rao Gorukanti iii. ITAT Bangalore Bench in the case of Ragavs Diagnostic & Research Centre Pvt. Ltd. Vs ACIT vide ITA No.423/Bang/2022, order dated 09.09.2022. iv. ITAT Lucknow Bench in the case of Kanpur Organics Pv…

Assistant Commissioner of Income-Tax, Central Circle - 2(2), Pune vs. M/S Sinhgad Technical Education Society (Trust), Pune

In the result, the appeal of the Revenue in ITA

ITA 1654/PUN/2017[2014-15]Status: DisposedITAT Pune01 Apr 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl. It(Ss)A No./ Name Of Appellant Name Of Respondent Asst. No.

For Appellant: Shri Chetan A. KariaFor Respondent: Shri Abhinay Kumbhar

Section 11Section 12ASection 132Section 153A

…d. Duration of time when such retraction is made assumes significance and in the present case retraction has been made by the assessee after almost eight months to be precise, 237 days.” The Hon’ble Madras High Court in the case of A.J. Ramesh Kumar vs. DCIT, 441 ITR 495 after referring to the judgements of the Hon’ble Supreme Court in the case of Pullangode Rubber Produce Co. Ltd. Vs. State of Kerala, 91 ITR 18 and Bannalal Jat Constructions Pvt. Ltd. Vs. CIT, 413 ITR 322, the legal position in relation to the statement u/s 132(4) of the Act was set out as under : “a. An admission is an extremely important piece…