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“retracted statement”

Natural JusticeEvidenceEvidence725 judgments

The decision most relied on for retracted statement is Andaman Timber Industries v. CCE (281 CTR 241), cited in 1,335 judgments on BharatTax.

Leading authorities on retracted statement

Andaman Timber Industries v. CCE
281 CTR 241 · 2015 · Supreme Court
1,335
citing judgments

An assessee must be given an opportunity to cross-examine third parties whose statements are relied upon for adverse findings. Failure to provide this opportunity is a serious flaw rendering the order a nullity.

Pr. CIT v. Meeta Gutgutia
395 ITR 526 · 2017 · High Court
1,226
citing judgments

In search assessments under Section 153A, additions to income are permissible only if incriminating material is found during the search; in the absence of such material, completed assessments cannot be disturbed. A statement recorded under Section 132(4) and later retracted may not, on its own, constitute sufficient incriminating evidence for making additions.

Kishanchand Chellaram v. CIT
125 ITR 713 · 1980 · Supreme Court
962
citing judgments

An assessee is entitled to be confronted with evidence used against them and to an opportunity for cross-examination, especially when that evidence is from a third party or a retracted statement. Failure to provide such an opportunity violates the principles of natural justice.

PCIT v. Best Infrastructure (India) (P.) Ltd.
397 ITR 82 · 2017 · High Court
786
citing judgments

A statement recorded under Section 132(4) of the Income Tax Act, 1961, does not by itself constitute incriminating material for making additions to income.

Pullangode Rubber Produce Co. Ltd. v. State of Kerala
91 ITR 18 · 1973 · Supreme Court
666
citing judgments

Admissions, whether made through entries in account books or statements, are important pieces of evidence but are not conclusive. An assessee has the right to demonstrate that an admission made by them is incorrect or can be retracted.

CIT v. S. Khader Khan Son
352 ITR 480 · 2013 · Supreme Court
581
citing judgments

Statements recorded during a survey under Section 133A do not have evidentiary value as Section 133A does not empower examination on oath. Consequently, additions to income cannot be made solely based on such uncorroborated statements without other credible evidence.

CIT v. S. Khader Khan Son
300 ITR 157 · 2008 · High Court
452
citing judgments

A statement recorded under duress during a survey, if subsequently retracted, has no evidentiary value and cannot be the sole basis for an income-tax assessment; the assessment should instead rely on audited accounts.

Common Cause v. Union of India
77 Taxmann.com 245 · 2017 · Supreme Court
267
citing judgments

Additions under the Income Tax Act cannot be made solely based on entries in loose sheets, dumb documents, or mere sworn statements without independent, reliable, and cogent corroborating evidence. Uncorroborated loose papers are not admissible evidence on their own, even if the original context was criminal investigation.

Judgments citing retracted statement

Grishma Hemanshu Mody, Mumbai vs. CIT(Appeals), Delhi

In the result, the appeal filed by the assessee is allowed

ITA 895/MUM/2023[2011-12]Status: DisposedITAT Mumbai25 Oct 2023AY 2011-12

Bench: Shri B.R. Baskaran (Am) & Shri Narender Kumar Choudhry (Jm)

Section 131Section 133(6)Section 68

Accordingly, the Ld A.R submitted that the AO could not have initiated reassessment proceedings on the basis of a retracted statement. 6. We notice that the AO has mainly relied upon the report of investigation wing to come to the conclusion that the assessee has availed only accommodation entries ... assessee. It is the case of the assessee that the above said person has retracted his statement. The assessee has filed copy of retracted statement. The assessment order is silent about the retraction. In our view, the AO has not carried out enough examination to prove that the loan

Vivek Raghu Shetty, Mumbai vs. Asstt. Commissioner of Income Tax, Mumbaicircle-32(3), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 979/MUM/2022[2012-13]Status: DisposedITAT Mumbai24 Oct 2023AY 2012-13

Bench: Shri Kuldip Singh & Shri Amarjit Singhita Nos.975 To 978 & 979 To 981/Mum/2022 (A.Ys. 2008-09 To 2010-11 & 2012-13 To 2014-15)

For Appellant: AnujKisnadwalaFor Respondent: Ujjawal Kumar
Section 143(1)Section 147Section 148Section 68Section 69C

bank statement of the parties. However, the AO has not controverted these material with any relevant evidences. The AO has solely relied upon the retracted statement of Shri Bhanwarlal Jain and had not carried out any independent inquiry in the matter and not pointed out any defect in the documentary

Vivek Raghu Shetty, Mumbai vs. Asstt CIT, Circle-32(3), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 981/MUM/2022[2014-15]Status: DisposedITAT Mumbai23 Oct 2023AY 2014-15

Bench: Shri Kuldip Singh & Shri Amarjit Singhita Nos.975 To 978 & 979 To 981/Mum/2022 (A.Ys. 2008-09 To 2010-11 & 2012-13 To 2014-15)

For Appellant: AnujKisnadwalaFor Respondent: Ujjawal Kumar
Section 143(1)Section 147Section 148Section 68Section 69C

bank statement of the parties. However, the AO has not controverted these material with any relevant evidences. The AO has solely relied upon the retracted statement of Shri Bhanwarlal Jain and had not carried out any independent inquiry in the matter and not pointed out any defect in the documentary

Vivek Raghu Shetty, Mumbai vs. Asstt. Commisssioner of Income Tax, Circle-32(3), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 980/MUM/2022[2013-14]Status: DisposedITAT Mumbai23 Oct 2023AY 2013-14

Bench: Shri Kuldip Singh & Shri Amarjit Singhita Nos.975 To 978 & 979 To 981/Mum/2022 (A.Ys. 2008-09 To 2010-11 & 2012-13 To 2014-15)

For Appellant: AnujKisnadwalaFor Respondent: Ujjawal Kumar
Section 143(1)Section 147Section 148Section 68Section 69C

bank statement of the parties. However, the AO has not controverted these material with any relevant evidences. The AO has solely relied upon the retracted statement of Shri Bhanwarlal Jain and had not carried out any independent inquiry in the matter and not pointed out any defect in the documentary

Vivek Raghu Shetty, Mumbai vs. Asstt CIT, Circle-32(3), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 977/MUM/2022[2010-11]Status: DisposedITAT Mumbai23 Oct 2023AY 2010-11

Bench: Shri Kuldip Singh & Shri Amarjit Singhita Nos.975 To 978 & 979 To 981/Mum/2022 (A.Ys. 2008-09 To 2010-11 & 2012-13 To 2014-15)

For Appellant: AnujKisnadwalaFor Respondent: Ujjawal Kumar
Section 143(1)Section 147Section 148Section 68Section 69C

bank statement of the parties. However, the AO has not controverted these material with any relevant evidences. The AO has solely relied upon the retracted statement of Shri Bhanwarlal Jain and had not carried out any independent inquiry in the matter and not pointed out any defect in the documentary

Vivek Raghu Shetty, Mumbai vs. Asstt CIT, Circle-32(3), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 976/MUM/2022[2009-10]Status: DisposedITAT Mumbai23 Oct 2023AY 2009-10

Bench: Shri Kuldip Singh & Shri Amarjit Singhita Nos.975 To 978 & 979 To 981/Mum/2022 (A.Ys. 2008-09 To 2010-11 & 2012-13 To 2014-15)

For Appellant: AnujKisnadwalaFor Respondent: Ujjawal Kumar
Section 143(1)Section 147Section 148Section 68Section 69C

bank statement of the parties. However, the AO has not controverted these material with any relevant evidences. The AO has solely relied upon the retracted statement of Shri Bhanwarlal Jain and had not carried out any independent inquiry in the matter and not pointed out any defect in the documentary

Vivek Raghu Shetty, Mumbai vs. Asstt Commissioner of Income Tax, Circle-32(3), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 975/MUM/2022[2008-09]Status: DisposedITAT Mumbai23 Oct 2023AY 2008-09

Bench: Shri Kuldip Singh & Shri Amarjit Singhita Nos.975 To 978 & 979 To 981/Mum/2022 (A.Ys. 2008-09 To 2010-11 & 2012-13 To 2014-15)

For Appellant: AnujKisnadwalaFor Respondent: Ujjawal Kumar
Section 143(1)Section 147Section 148Section 68Section 69C

bank statement of the parties. However, the AO has not controverted these material with any relevant evidences. The AO has solely relied upon the retracted statement of Shri Bhanwarlal Jain and had not carried out any independent inquiry in the matter and not pointed out any defect in the documentary

Gudwala & Sons, Delhi vs. ACIT, Central Circle- 4, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1919/DEL/2018[2015-16]Status: DisposedITAT Delhi06 Oct 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri Anuj Garg, Sr.DR
Section 131Section 132Section 133(6)Section 139(1)Section 143(3)Section 69A

bank statement, audit report I.T.A. No.1919/Del/2018 10 and so on. The ld. Counsel contended that making additions and disallowances solely on the basis of retracted statement of partners recorded at very odd hours in the drastic proceedings of search and treating such statements as gospel truth disregarding the tell-tale

Assistant Commissioner of Income Tax (Central), Bilaspur vs. M/S Jagannathdas Harichandmal Jewellers Pvt. Ltd, Raigarh

In the result appeal of revenue is partly allowed in terms of our observations herein above

ITA 106/RPR/2022[2012-13]Status: DisposedITAT Raipur22 Sept 2023AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.106/Rpr/2022 िनधा"रण वष" /Assessment Year: 2012-13 The Assistant Commissioner Of Vs M/S. Jagannathdas Harichandmal Income Tax (Central), Bilaspur Jewellers Pvt. Ltd. Sadar Bazar, Raigarh (C.G.) Pan: Aaccj2840G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agrawal, Ca राज"व क" ओर से /Revenue By : Shri Choudhary N.C. Roy, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 14/07/2023 घोषणा क" तार"ख/Date Of Pronouncement : 22/09/2023 आदेश / O R D E R Per Arun Khodpia, Am : The Captioned Appeal Is Filed By The Revenue Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)-3, Bhopal, Dated 16.03.2022 Which In Turn Arises From The Order By Ld. Assessing Officer U/S 143(3) R.W.S. 147 Dated 30.12.2018 For A.Y.2012-13. The Grounds Of The Appeal Raised By The Revenue Are As Under: “ 1. Whether On The Fact & In The Circumstances Of The Case In Law, While Holding Assessment Passed U/S 147 R.W.S. 143(3) Of Act As Invalid & Void-Ab-Initio, The Ld. Cit(A) Completely Ignored The Fact That During The Course Of Survey, The Assessee Failed To Discharge Its Burden In Establishing 'The Identity, Creditworthiness & Genuineness Of The Transactions As Required U/S 68 Of The Income Tac Act. Ld. Cit(A) Erred In Ignoring That Reassessment Proceeding Are Based On Fresh Facts/Information Rather Than Change Of Opinion. 2. Whether On The Fact & In The Circumstances Of The Case In Law, The Ld.Cit(A) Erred In Ignoring That Confirmation Of Concealment Of Income/Disclosure Made In Statement Recorded During Survey U/S 133A Of Act Is An Information, Though Not Conclusive, Which May Be Used In Regular Assessment Or Reassessment Proceedings.

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Choudhary N.C. Roy, Sr. DR
Section 133ASection 143(3)Section 147Section 148Section 68

issuance of notice u/s148 is found to be illegal and absolutely without jurisdiction; (B) no additions could be made on the basis of those retracted statements, when the ld AO himself has accepted the retraction as such and not made addition in AY 18-19 (i.e., the survey year ... were not based upon any evidence or fresh material found in the course of survey proceedings which ultimately, therefore, led to retraction. Statement taken even u/s.132(4) of the Act cannot be used as a conclusive evidence if it is not backed by credible evidences. Hon'ble Apex Court

ACIT, Central Circle-19, New Delhi vs. Shiva Mint Inds, Jammu

ITA 5075/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Sept 2023AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

Section 132Section 132(1)Section 153ASection 80

made enquires and examined the record independently and had concluded about the bogus purchases on the basis of statements recorded. He submitted that retracted statement of Manoj Jain was corroborated by the trail of transactions examined. His stress was on the argument that material found in enquiry after search should ... from the assessment order that learned AO has not relied any specific document or any material seized during the search. He primarily relied on retracted statement of Shri Manoj Jain. The assessment order does not disclose as to how the statement of Manoj Jain and Sanjiv Jain were corroborated

ACIT, Central Circle-19, New Delhi vs. Shiva Mint Inds, Jammu

ITA 5074/DEL/2017[2011-12]Status: DisposedITAT Delhi13 Sept 2023AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

Section 132Section 132(1)Section 153ASection 80

made enquires and examined the record independently and had concluded about the bogus purchases on the basis of statements recorded. He submitted that retracted statement of Manoj Jain was corroborated by the trail of transactions examined. His stress was on the argument that material found in enquiry after search should ... from the assessment order that learned AO has not relied any specific document or any material seized during the search. He primarily relied on retracted statement of Shri Manoj Jain. The assessment order does not disclose as to how the statement of Manoj Jain and Sanjiv Jain were corroborated

ACIT, Central Circle-19, New Delhi vs. Shiva Mint Inds, Jammu

ITA 5073/DEL/2017[2010-11]Status: DisposedITAT Delhi13 Sept 2023AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

Section 132Section 132(1)Section 153ASection 80

made enquires and examined the record independently and had concluded about the bogus purchases on the basis of statements recorded. He submitted that retracted statement of Manoj Jain was corroborated by the trail of transactions examined. His stress was on the argument that material found in enquiry after search should ... from the assessment order that learned AO has not relied any specific document or any material seized during the search. He primarily relied on retracted statement of Shri Manoj Jain. The assessment order does not disclose as to how the statement of Manoj Jain and Sanjiv Jain were corroborated

ACIT, Central Circle-19, New Delhi vs. Shiva Mint Inds, Jammu

ITA 5072/DEL/2017[2009-10]Status: DisposedITAT Delhi13 Sept 2023AY 2009-10

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

Section 132Section 132(1)Section 153ASection 80

made enquires and examined the record independently and had concluded about the bogus purchases on the basis of statements recorded. He submitted that retracted statement of Manoj Jain was corroborated by the trail of transactions examined. His stress was on the argument that material found in enquiry after search should ... from the assessment order that learned AO has not relied any specific document or any material seized during the search. He primarily relied on retracted statement of Shri Manoj Jain. The assessment order does not disclose as to how the statement of Manoj Jain and Sanjiv Jain were corroborated

ACIT, Central Circle-19, New Delhi vs. Shiva Mint Inds, Jammu

ITA 5071/DEL/2017[2008-09]Status: DisposedITAT Delhi13 Sept 2023AY 2008-09

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

Section 132Section 132(1)Section 153ASection 80

made enquires and examined the record independently and had concluded about the bogus purchases on the basis of statements recorded. He submitted that retracted statement of Manoj Jain was corroborated by the trail of transactions examined. His stress was on the argument that material found in enquiry after search should ... from the assessment order that learned AO has not relied any specific document or any material seized during the search. He primarily relied on retracted statement of Shri Manoj Jain. The assessment order does not disclose as to how the statement of Manoj Jain and Sanjiv Jain were corroborated

ACIT, CC- 19, New Delhi vs. Ambika International, New Delhi

ITA 5066/DEL/2017[2008-09]Status: DisposedITAT Delhi13 Sept 2023AY 2008-09

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

Section 132Section 132(1)Section 153ASection 80

made enquires and examined the record independently and had concluded about the bogus purchases on the basis of statements recorded. He submitted that retracted statement of Manoj Jain was corroborated by the trail of transactions examined. His stress was on the argument that material found in enquiry after search should ... from the assessment order that learned AO has not relied any specific document or any material seized during the search. He primarily relied on retracted statement of Shri Manoj Jain. The assessment order does not disclose as to how the statement of Manoj Jain and Sanjiv Jain were corroborated

ACIT, CC- 19, New Delhi vs. Ambika International, New Delhi

ITA 5040/DEL/2017[2013-14]Status: DisposedITAT Delhi13 Sept 2023AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

Section 132Section 132(1)Section 153ASection 80

made enquires and examined the record independently and had concluded about the bogus purchases on the basis of statements recorded. He submitted that retracted statement of Manoj Jain was corroborated by the trail of transactions examined. His stress was on the argument that material found in enquiry after search should ... from the assessment order that learned AO has not relied any specific document or any material seized during the search. He primarily relied on retracted statement of Shri Manoj Jain. The assessment order does not disclose as to how the statement of Manoj Jain and Sanjiv Jain were corroborated

ACIT, CC- 19, New Delhi vs. Ambika International, New Delhi

ITA 5039/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Sept 2023AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

Section 132Section 132(1)Section 153ASection 80

made enquires and examined the record independently and had concluded about the bogus purchases on the basis of statements recorded. He submitted that retracted statement of Manoj Jain was corroborated by the trail of transactions examined. His stress was on the argument that material found in enquiry after search should ... from the assessment order that learned AO has not relied any specific document or any material seized during the search. He primarily relied on retracted statement of Shri Manoj Jain. The assessment order does not disclose as to how the statement of Manoj Jain and Sanjiv Jain were corroborated

ACIT, CC- 19, New Delhi vs. Ambika International, New Delhi

ITA 5038/DEL/2017[2011-12]Status: DisposedITAT Delhi13 Sept 2023AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

Section 132Section 132(1)Section 153ASection 80

made enquires and examined the record independently and had concluded about the bogus purchases on the basis of statements recorded. He submitted that retracted statement of Manoj Jain was corroborated by the trail of transactions examined. His stress was on the argument that material found in enquiry after search should ... from the assessment order that learned AO has not relied any specific document or any material seized during the search. He primarily relied on retracted statement of Shri Manoj Jain. The assessment order does not disclose as to how the statement of Manoj Jain and Sanjiv Jain were corroborated

ACIT, CC- 19, New Delhi vs. Ambika International, New Delhi

ITA 5037/DEL/2017[2010-11]Status: DisposedITAT Delhi13 Sept 2023AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

Section 132Section 132(1)Section 153ASection 80

made enquires and examined the record independently and had concluded about the bogus purchases on the basis of statements recorded. He submitted that retracted statement of Manoj Jain was corroborated by the trail of transactions examined. His stress was on the argument that material found in enquiry after search should ... from the assessment order that learned AO has not relied any specific document or any material seized during the search. He primarily relied on retracted statement of Shri Manoj Jain. The assessment order does not disclose as to how the statement of Manoj Jain and Sanjiv Jain were corroborated

ACIT, CC- 19, New Delhi vs. Ambika International, New Delhi

ITA 5036/DEL/2017[2009-10]Status: DisposedITAT Delhi13 Sept 2023AY 2009-10

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

Section 132Section 132(1)Section 153ASection 80

made enquires and examined the record independently and had concluded about the bogus purchases on the basis of statements recorded. He submitted that retracted statement of Manoj Jain was corroborated by the trail of transactions examined. His stress was on the argument that material found in enquiry after search should ... from the assessment order that learned AO has not relied any specific document or any material seized during the search. He primarily relied on retracted statement of Shri Manoj Jain. The assessment order does not disclose as to how the statement of Manoj Jain and Sanjiv Jain were corroborated