Arunkumar J. Muchhala v. Commissioner of Income Tax
85 Taxmann.com 306High Court2017#2332 most cited
What is Arunkumar J. Muchhala v. Commissioner of Income Tax authority for?
A bank passbook is considered 'books of the assessee' under section 2(12A) of the Income Tax Act. This allows additions under section 68 for unexplained cash credits found in the passbook, irrespective of whether the assessee maintains other formal books of account.
50
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.
Also referred to as
Arunkumar J. Muchhala v. CIT · bank passbook · books of assessee · section 2(12A) · section 68 · cash credit · unexplained cash deposit · addition without books of account · unexplained money · credit entries
Also reported as
399 ITR 256250 Taxmann 362
Sections most often in play
Issues it is cited on
Judgments citing Arunkumar J. Muchhala v. Commissioner of Income Tax
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