Vetrivel Minerals v. ACIT

437 ITR 179High Court#6379 most cited

What is Vetrivel Minerals v. ACIT authority for?

An assessee must be given an opportunity to cross-examine individuals whose statements were recorded during a search and are being used against them.

18

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

Also referred to as

Vetrivel Minerals v. ACIT · section 132(4) · cross-examination · statements recorded during search · opportunity to counter · natural justice · admissibility of evidence

Issues it is cited on

buyback of sharessection 269tsection 2(43)onus of proofsection 269ssection 271esection 158bbsection 2(31)section 269ssicdssection 159section 271d

Judgments citing Vetrivel Minerals v. ACIT

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 805/IND/2019[2014-15]Status: DisposedITAT Indore31 Jan 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…7.7 Thus, statement and witness cannot be used against the assessee without affording reasonable a opportunity of being heard as well as giving the assessee an opportunity for cross examination of the witnesses. Similarly in case of Vetrivel Minerals vs. ACIT 437 ITR 179 (Mad) the Hon’ble Madras High Court had held in para 22 & 23 as under: “22.On the next issue of refusal of cross examination of the persons whose statements were recorded during the time of search under Section 132(4) of the Income Tax Act, it is trite law that the person against whom a statement is used, should be given opportunity to counter an…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 804/IND/2019[2013-14]Status: DisposedITAT Indore31 Jan 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…7.7 Thus, statement and witness cannot be used against the assessee without affording reasonable a opportunity of being heard as well as giving the assessee an opportunity for cross examination of the witnesses. Similarly in case of Vetrivel Minerals vs. ACIT 437 ITR 179 (Mad) the Hon’ble Madras High Court had held in para 22 & 23 as under: “22.On the next issue of refusal of cross examination of the persons whose statements were recorded during the time of search under Section 132(4) of the Income Tax Act, it is trite law that the person against whom a statement is used, should be given opportunity to counter an…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 803/IND/2019[2012-13]Status: DisposedITAT Indore31 Jan 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…7.7 Thus, statement and witness cannot be used against the assessee without affording reasonable a opportunity of being heard as well as giving the assessee an opportunity for cross examination of the witnesses. Similarly in case of Vetrivel Minerals vs. ACIT 437 ITR 179 (Mad) the Hon’ble Madras High Court had held in para 22 & 23 as under: “22.On the next issue of refusal of cross examination of the persons whose statements were recorded during the time of search under Section 132(4) of the Income Tax Act, it is trite law that the person against whom a statement is used, should be given opportunity to counter an…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 802/IND/2019[2011-12]Status: DisposedITAT Indore31 Jan 2024AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…7.7 Thus, statement and witness cannot be used against the assessee without affording reasonable a opportunity of being heard as well as giving the assessee an opportunity for cross examination of the witnesses. Similarly in case of Vetrivel Minerals vs. ACIT 437 ITR 179 (Mad) the Hon’ble Madras High Court had held in para 22 & 23 as under: “22.On the next issue of refusal of cross examination of the persons whose statements were recorded during the time of search under Section 132(4) of the Income Tax Act, it is trite law that the person against whom a statement is used, should be given opportunity to counter an…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 801/IND/2019[2010-11]Status: DisposedITAT Indore31 Jan 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…7.7 Thus, statement and witness cannot be used against the assessee without affording reasonable a opportunity of being heard as well as giving the assessee an opportunity for cross examination of the witnesses. Similarly in case of Vetrivel Minerals vs. ACIT 437 ITR 179 (Mad) the Hon’ble Madras High Court had held in para 22 & 23 as under: “22.On the next issue of refusal of cross examination of the persons whose statements were recorded during the time of search under Section 132(4) of the Income Tax Act, it is trite law that the person against whom a statement is used, should be given opportunity to counter an…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 800/IND/2019[2009-10]Status: DisposedITAT Indore31 Jan 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…7.7 Thus, statement and witness cannot be used against the assessee without affording reasonable a opportunity of being heard as well as giving the assessee an opportunity for cross examination of the witnesses. Similarly in case of Vetrivel Minerals vs. ACIT 437 ITR 179 (Mad) the Hon’ble Madras High Court had held in para 22 & 23 as under: “22.On the next issue of refusal of cross examination of the persons whose statements were recorded during the time of search under Section 132(4) of the Income Tax Act, it is trite law that the person against whom a statement is used, should be given opportunity to counter an…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 799/IND/2019[2015-16]Status: DisposedITAT Indore31 Jan 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…7.7 Thus, statement and witness cannot be used against the assessee without affording reasonable a opportunity of being heard as well as giving the assessee an opportunity for cross examination of the witnesses. Similarly in case of Vetrivel Minerals vs. ACIT 437 ITR 179 (Mad) the Hon’ble Madras High Court had held in para 22 & 23 as under: “22.On the next issue of refusal of cross examination of the persons whose statements were recorded during the time of search under Section 132(4) of the Income Tax Act, it is trite law that the person against whom a statement is used, should be given opportunity to counter an…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 798/IND/2019[2014-15]Status: DisposedITAT Indore31 Jan 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…7.7 Thus, statement and witness cannot be used against the assessee without affording reasonable a opportunity of being heard as well as giving the assessee an opportunity for cross examination of the witnesses. Similarly in case of Vetrivel Minerals vs. ACIT 437 ITR 179 (Mad) the Hon’ble Madras High Court had held in para 22 & 23 as under: “22.On the next issue of refusal of cross examination of the persons whose statements were recorded during the time of search under Section 132(4) of the Income Tax Act, it is trite law that the person against whom a statement is used, should be given opportunity to counter an…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 797/IND/2019[2013-14]Status: DisposedITAT Indore31 Jan 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…7.7 Thus, statement and witness cannot be used against the assessee without affording reasonable a opportunity of being heard as well as giving the assessee an opportunity for cross examination of the witnesses. Similarly in case of Vetrivel Minerals vs. ACIT 437 ITR 179 (Mad) the Hon’ble Madras High Court had held in para 22 & 23 as under: “22.On the next issue of refusal of cross examination of the persons whose statements were recorded during the time of search under Section 132(4) of the Income Tax Act, it is trite law that the person against whom a statement is used, should be given opportunity to counter an…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 796/IND/2019[2012-13]Status: DisposedITAT Indore31 Jan 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…7.7 Thus, statement and witness cannot be used against the assessee without affording reasonable a opportunity of being heard as well as giving the assessee an opportunity for cross examination of the witnesses. Similarly in case of Vetrivel Minerals vs. ACIT 437 ITR 179 (Mad) the Hon’ble Madras High Court had held in para 22 & 23 as under: “22.On the next issue of refusal of cross examination of the persons whose statements were recorded during the time of search under Section 132(4) of the Income Tax Act, it is trite law that the person against whom a statement is used, should be given opportunity to counter an…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 795/IND/2019[2011-12]Status: DisposedITAT Indore31 Jan 2024AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…7.7 Thus, statement and witness cannot be used against the assessee without affording reasonable a opportunity of being heard as well as giving the assessee an opportunity for cross examination of the witnesses. Similarly in case of Vetrivel Minerals vs. ACIT 437 ITR 179 (Mad) the Hon’ble Madras High Court had held in para 22 & 23 as under: “22.On the next issue of refusal of cross examination of the persons whose statements were recorded during the time of search under Section 132(4) of the Income Tax Act, it is trite law that the person against whom a statement is used, should be given opportunity to counter an…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 794/IND/2019[2010-11]Status: DisposedITAT Indore31 Jan 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…7.7 Thus, statement and witness cannot be used against the assessee without affording reasonable a opportunity of being heard as well as giving the assessee an opportunity for cross examination of the witnesses. Similarly in case of Vetrivel Minerals vs. ACIT 437 ITR 179 (Mad) the Hon’ble Madras High Court had held in para 22 & 23 as under: “22.On the next issue of refusal of cross examination of the persons whose statements were recorded during the time of search under Section 132(4) of the Income Tax Act, it is trite law that the person against whom a statement is used, should be given opportunity to counter an…

The ACIT, (Central)-1, Indore vs. M/S. Prakash Ashphlting & Toll Highway Ltd., Indore

Appeals are dismissed

ITA 793/IND/2019[2009-10]Status: DisposedITAT Indore31 Jan 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 269SSection 271DSection 271E

…7.7 Thus, statement and witness cannot be used against the assessee without affording reasonable a opportunity of being heard as well as giving the assessee an opportunity for cross examination of the witnesses. Similarly in case of Vetrivel Minerals vs. ACIT 437 ITR 179 (Mad) the Hon’ble Madras High Court had held in para 22 & 23 as under: “22.On the next issue of refusal of cross examination of the persons whose statements were recorded during the time of search under Section 132(4) of the Income Tax Act, it is trite law that the person against whom a statement is used, should be given opportunity to counter an…

ACIT(Central)-1, Indore vs. Shri Punit Agrawal, Mhow

Appeals are dismissed

ITA 791/IND/2019[2010-11]Status: DisposedITAT Indore31 Jan 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

…7.7 Thus, statement and witness cannot be used against the assessee without affording reasonable a opportunity of being heard as well as giving the assessee an opportunity for cross examination of the witnesses. Similarly in case of Vetrivel Minerals vs. ACIT 437 ITR 179 (Mad) the Hon’ble Madras High Court had held in para 22 & 23 as under: “22.On the next issue of refusal of cross examination of the persons whose statements were recorded during the time of search under Section 132(4) of the Income Tax Act, it is trite law that the person against whom a statement is used, should be given opportunity to counter an…

ACIT(Central)-1, Indore vs. Shri Punit Agrawal, Mhow

Appeals are dismissed

ITA 790/IND/2019[2009-10]Status: DisposedITAT Indore31 Jan 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

…7.7 Thus, statement and witness cannot be used against the assessee without affording reasonable a opportunity of being heard as well as giving the assessee an opportunity for cross examination of the witnesses. Similarly in case of Vetrivel Minerals vs. ACIT 437 ITR 179 (Mad) the Hon’ble Madras High Court had held in para 22 & 23 as under: “22.On the next issue of refusal of cross examination of the persons whose statements were recorded during the time of search under Section 132(4) of the Income Tax Act, it is trite law that the person against whom a statement is used, should be given opportunity to counter an…

ACIT(Central)-1, Indore vs. Shri Punit Agrawal, Mhow

Appeals are dismissed

ITA 789/IND/2019[2012-13]Status: DisposedITAT Indore31 Jan 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

…7.7 Thus, statement and witness cannot be used against the assessee without affording reasonable a opportunity of being heard as well as giving the assessee an opportunity for cross examination of the witnesses. Similarly in case of Vetrivel Minerals vs. ACIT 437 ITR 179 (Mad) the Hon’ble Madras High Court had held in para 22 & 23 as under: “22.On the next issue of refusal of cross examination of the persons whose statements were recorded during the time of search under Section 132(4) of the Income Tax Act, it is trite law that the person against whom a statement is used, should be given opportunity to counter an…

ACIT(Central)-1, Indore vs. Shri Punit Agrawal, Mhow

Appeals are dismissed

ITA 788/IND/2019[2010-11]Status: DisposedITAT Indore31 Jan 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

…7.7 Thus, statement and witness cannot be used against the assessee without affording reasonable a opportunity of being heard as well as giving the assessee an opportunity for cross examination of the witnesses. Similarly in case of Vetrivel Minerals vs. ACIT 437 ITR 179 (Mad) the Hon’ble Madras High Court had held in para 22 & 23 as under: “22.On the next issue of refusal of cross examination of the persons whose statements were recorded during the time of search under Section 132(4) of the Income Tax Act, it is trite law that the person against whom a statement is used, should be given opportunity to counter an…

ACIT(Central)-1, Indore vs. Shri Punit Agrawal, Mhow

Appeals are dismissed

ITA 787/IND/2019[2009-10]Status: DisposedITAT Indore31 Jan 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 132Section 153ASection 269SSection 269TSection 271DSection 271E

…7.7 Thus, statement and witness cannot be used against the assessee without affording reasonable a opportunity of being heard as well as giving the assessee an opportunity for cross examination of the witnesses. Similarly in case of Vetrivel Minerals vs. ACIT 437 ITR 179 (Mad) the Hon’ble Madras High Court had held in para 22 & 23 as under: “22.On the next issue of refusal of cross examination of the persons whose statements were recorded during the time of search under Section 132(4) of the Income Tax Act, it is trite law that the person against whom a statement is used, should be given opportunity to counter an…

Vetrivel Minerals v. ACIT (437 ITR 179) — Cited in 18 Judgments | BharatTax