How many judgments cite Ajay Gupta v. CIT?

21 judgments on BharatTax cite Ajay Gupta v. CIT (114 Taxmann.com 577), spanning 2020 to 2025.

Which sections of the Income Tax Act does Ajay Gupta v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 292C, Section 132(4A), Section 115BBE, Section 132(4), Section 69C.

Ajay Gupta v. CIT

114 Taxmann.com 577High Court2020#5584 most cited

What is Ajay Gupta v. CIT authority for?

Presumption under section 132(4A) is not absolute and cannot be the sole basis for addition; additions require corroborative evidence linking seized documents to the assessee's undisclosed income.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2020 to 2025.

Also referred to as

Ajay Gupta v CIT · section 132(4A) · presumption · corroborative evidence · loose papers · search and seizure · undisclosed income · addition · assessment order

Also reported as

185 DTR 217

Sections most often in play

Section 143(3)Section 292C Section 132(4A)Section 115BBE Section 132(4)Section 69C Section 142(1)Section 143(2)

Read the full judgment

Issues it is cited on

section 271aab(1)section 132(4a)wholly and exclusively for business dumb documents section 292c section 131(1)section 40a(ia)section 153c(1)violation of natural justice section 292 section 271aab loose papers

Judgments citing Ajay Gupta v. CIT

ACIT Central Circle 2(1), Chennai vs. Arvinda Nandagopal, Chennai

In the result, the appeals filed by the Revenue are dismissed

ITA 1468/CHNY/2018[2011-12]Status: DisposedITAT Chennai13 Mar 2020AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.1468, 1469 & 1470/Chny/2018 ("नधा"रण वष" / Assessment Year: 2011-12 To 2013-14) Vs Shri Arvinda Nandagopal, The Asst. Commissioner Of No.6, 6Th Street, Rutland Gate, Income Tax, Corporate Circle – 21), Chennai – 600 006. Chennai. Pan: Aafpa6259G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Srinivasa Rao, Cit ""यथ" क" ओर से/Respondent By : Shri K.M. Mohandass, Ca सुनवाई क" तार"ख/Date Of Hearing : 23.01.2020 घोषणा क" तार"ख /Date Of Pronouncement : 13.03.2020 आदेश /O R D E R Per Inturi Rama Rao:

For Appellant: Shri Srinivasa Rao, CITFor Respondent: Shri K.M. Mohandass, CA

Section 132Section 132(4)

…Court in the case of CIT vs. P.V. Kalyana Sundaram reported in 294 ITR 49 and the Hon’ble Delhi High Court in the case of CIT vs. Ved Prakash Choudhary reported in 305 ITR 245 and the Hon’ble Allahabad High Court in the case of Ajay Gupta vs. CIT reported in 185 DTR 217 following his earlier decision in CIT vs. Shadiram Ganga Prasad reported in (2010) UPTC 840. The Hon’ble Delhi High Court in the case of CIT vs. SM Agarwal reported in 293 ITR 43 held that no adverse inference can be drawn unless the author of the document was examined. 9.3 In the light of the above settled position of law, in our considered opi…