CBI v. V.C. Shukla

3 SCC 410Supreme Court of India1998#161 most cited

What is CBI v. V.C. Shukla authority for?

Loose sheets of paper, excel sheets, or diaries, often referred to as 'dumb documents,' are wholly irrelevant as evidence and not admissible under Section 34 of the Evidence Act if they lack evidentiary value. Additions to income cannot be made solely based on such documents without corroborating, reliable, and admissible evidence supported by other circumstances.

442

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2003 to 2026.

Also referred to as

CBI v. V.C. Shukla · evidentiary value · loose sheets · dumb documents · Section 34 Evidence Act · Section 292C · admissibility of evidence · books of account · uncorroborated evidence · Section 132(4A)

Also reported as

138 Taxmann 1903 AIR 410

Sections most often in play

Section 143(3)Section 132Section 153CSection 292CSection 153ASection 132(4)Section 132(4A)Section 115BBE

Issues it is cited on

dumb documentssection 132(4a)section 292csection 34section 269tsection 158bdloose papersonus of proofsection 269sincome tax settlement commissiondocuments seizedsection 269ss

Judgments citing CBI v. V.C. Shukla

Yash Pal, Kaithal vs. ITO, Ward-2, Kaithal

In the result, the assessee’s appeal ITA No

ITA 76/CHANDI/2026[2017-18]Status: DisposedITAT Chandigarh22 Jul 2026AY 2017-18

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं. / Ita No.76/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2020-21) M/S Homelife Buildcon Pvt. Ltd. Dcit – Central Circle - 1 बनाम/ Sunview Enclave, Ayali Kalan Sco 1-6, 3Rd Floor, Ludhiana, Punjab – 142027 Opposite Bvm School Vs. Kitchlu Nagar, Ludhiana "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aabch-5690-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपीलसं. / Ita No.191/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2020-21) Dcit – Central Circle - 1 M/S Homelife Buildcon Pvt. Ltd. बनाम/ Sco 1-6, 3Rd Floor, Sunview Enclave, Ayali Kalan Opposite Bvm School Ludhiana, Punjab - 142027 Vs. Kitchlu Nagar Ludhiana "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aabch-5690-M (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Sh. Sudhir Sehgal (Advocate) – Ld. Ar Revenue By : Sh. Manav Bansal (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 24-03-2026 घोषणाकीतारीख /Date Of Pronouncement 08-04-2026 : आदेश / O R D E R Manoj Kumar Aggarwal () 1.1 Aforesaid Cross-Appeals For Assessment Year (Ay) 2020-21 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)-5. Ludhiana

For Appellant: Sh. Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Sh. Manav Bansal (CIT) – Ld. DR
Section 147Section 69BSection 69C

…td. and different Benches of the ITAT are very much relevant, besides the judgment of Sh. Ashwani Kumar Jain, as cited ‘supra’. 66. Reference maybe made in this context to the judgment of Hon’ble Supreme Court in the case of CBI Vs V.C, Shukla & Others (1998) 3 SCC 410, wherein, the Supreme Court considered as to whether the contents of the diary impounded from third party could lead to prove charge against the accused under the prevention of Corruption Act (1998). It was held that as per section 132(4), a person from whom possession, such documents are found, the contents of such documents have to be considered…

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Homelife Buidlcon Pvt. Ltd., Ludhiana

In the result, the assessee’s appeal ITA No

ITA 191/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh08 Apr 2026AY 2020-21

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं. / Ita No.76/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2020-21) M/S Homelife Buildcon Pvt. Ltd. Dcit – Central Circle - 1 बनाम/ Sunview Enclave, Ayali Kalan Sco 1-6, 3Rd Floor, Ludhiana, Punjab – 142027 Opposite Bvm School Vs. Kitchlu Nagar, Ludhiana "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aabch-5690-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपीलसं. / Ita No.191/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2020-21) Dcit – Central Circle - 1 M/S Homelife Buildcon Pvt. Ltd. बनाम/ Sco 1-6, 3Rd Floor, Sunview Enclave, Ayali Kalan Opposite Bvm School Ludhiana, Punjab - 142027 Vs. Kitchlu Nagar Ludhiana "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aabch-5690-M (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Sh. Sudhir Sehgal (Advocate) – Ld. Ar Revenue By : Sh. Manav Bansal (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 24-03-2026 घोषणाकीतारीख /Date Of Pronouncement 08-04-2026 : आदेश / O R D E R Manoj Kumar Aggarwal () 1.1 Aforesaid Cross-Appeals For Assessment Year (Ay) 2020-21 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)-5. Ludhiana

For Appellant: Sh. Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Sh. Manav Bansal (CIT) – Ld. DR
Section 147Section 69BSection 69C

…td. and different Benches of the ITAT are very much relevant, besides the judgment of Sh. Ashwani Kumar Jain, as cited ‘supra’. 66. Reference maybe made in this context to the judgment of Hon’ble Supreme Court in the case of CBI Vs V.C, Shukla & Others (1998) 3 SCC 410, wherein, the Supreme Court considered as to whether the contents of the diary impounded from third party could lead to prove charge against the accused under the prevention of Corruption Act (1998). It was held that as per section 132(4), a person from whom possession, such documents are found, the contents of such documents have to be considered…

DCIT, Central Circle 1, Rajkot vs. Shri Deepak Mohanlal Purswani, Rajkot

ITA 665/RJT/2024[2022-23]Status: DisposedITAT Rajkot13 Mar 2026AY 2022-23

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.630 & 631/Rjt/2024 निर्धारण वर्ष / Assessment Year: (2021-2022 & 2022-23) Hybrid Hearing Shree Deepak Mohanlal Puruswani बनाम The Dcit, Cc-1 Rajkot Nr. Maa Krupa, 4- Saurashtra Kala Vs. Aaykar Bhawan "Amruta Estate", Kendra Society, Opp. Nirmala Convent, Mg Road, Rajkot 360001, Kalawad Road, Rajkot-360001 (अपीलार्थी/Appellant) स्थायीलेखासं/. जीआइआरसं/.Pan No. : Ajvpp5139P (प्रत्यर्थी/Respondent) आयकर अपील सं/. Ita No.665/Rjt/2024 निर्धारण वर्ष / Assessment Year: (2022-23) The Dcit, Cc-1 Rajkot बनाम Shree Deepak Mohanlal Puruswani Aaykar Bhawan“Amruta Estate", 2Nd Vs. Nr. Maa Krupa, 4- Saurashtra Kala Floor Mg Road Kendra Society, Opp. Nirmala Rajkot 360001, Gujrat Convent, Kalawad Road, (अपीलार्थी/Appellant) स्थायीलेखासं/. जीआइआरसं/.Pan No. : Ajvpp5139P Rajkot-360001 (प्रत्यर्थी/Respondent) निर्धारितीकीओरसे/Assessee By : Shri Mehul Ranpura, Ld. Ar राजस्वकीओरसे/Revenue By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr सुनवाईकीतारीख / Date Of Hearing : 16/01/2026 घोषणाकीतारीख /Date Of Pronouncement : 13/03/2026 आदेश/Order Per, Bench: Captioned Appeals Filed By The Assessee & Revenue, Pertaining To

For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. SR. DR
Section 143(3)Section 147Section 250

…ssion of third party, the same are not sufficient to prove that the assessee indulged in the transactions mentioned in such documents/data. Reliance is placed on the following decisions: • Hon'ble Supreme Court in the case of CBI Vs. V.C. Shukla & Ors. (1998) 3 SCC 410 • Hon'ble Supreme Court in the case of Vinod Solanki Vs. Uol&Anr (SC-Civil Appeal No.7407 of 2008) • Page 11 of 35 Hon'ble High Court of Bombay in the case of Addl. CIT vs. Miss Lata Mangeshkar (1974) 97 ITR 696 (Bombay), wherein, it held that- entries in the day-book or the ledger would be a corroborative piece of evidence and once the direct evid…

Rohit Aggarwal, Ambala vs. DCIT, Central Circle-2, Chandigarh, Central Circle

The appeal stands partly allowed

ITA 428/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh09 Mar 2026AY 2016-17

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Sh. Rajiv Goel & Sh. Dhruv Goel (CA) – Ld. ARsFor Respondent: Smt. Meenkashi Vohra (CIT) - Ld. DR (Virtual)
Section 131Section 153A(1)(b)

…t able to link any actual transaction of payment or receipt by the assessee. There is no direct or indirect corroboration of conclusion of Ld. AO. 11. We are of the considered opinion that the decision of Hon’ble Apex Court in the case of CBI vs. V.C. Shukla (3 AIR 410) supports the case of the assessee. In this decision, it was held by Hon’ble Apex Court that every transaction as recorded in the regular books needs to be independently corroborated and proved when some liability is to be fastened in respect of such transactions. The legal principle as laid down by Hon’ble Supreme Court was that independent corrob…

Rohit Aggarwal, Ambala vs. DCIT, Central Circle-2, Chandigarh, Central Circle Chandigarh

The appeal stands partly allowed

ITA 427/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh09 Mar 2026AY 2015-16

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Sh. Rajiv Goel & Sh. Dhruv Goel (CA) – Ld. ARsFor Respondent: Smt. Meenkashi Vohra (CIT) - Ld. DR (Virtual)
Section 131Section 153A(1)(b)

…t able to link any actual transaction of payment or receipt by the assessee. There is no direct or indirect corroboration of conclusion of Ld. AO. 11. We are of the considered opinion that the decision of Hon’ble Apex Court in the case of CBI vs. V.C. Shukla (3 AIR 410) supports the case of the assessee. In this decision, it was held by Hon’ble Apex Court that every transaction as recorded in the regular books needs to be independently corroborated and proved when some liability is to be fastened in respect of such transactions. The legal principle as laid down by Hon’ble Supreme Court was that independent corrob…

Rohit Aggarwal, Ambala City vs. DCIT, Central Circle-2, Chadigarh, Central Circle Chandigarh

The appeal stands partly allowed

ITA 324/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh09 Mar 2026AY 2013-14

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Sh. Rajiv Goel & Sh. Dhruv Goel (CA) – Ld. ARsFor Respondent: Smt. Meenkashi Vohra (CIT) - Ld. DR (Virtual)
Section 131Section 153A(1)(b)

…t able to link any actual transaction of payment or receipt by the assessee. There is no direct or indirect corroboration of conclusion of Ld. AO. 11. We are of the considered opinion that the decision of Hon’ble Apex Court in the case of CBI vs. V.C. Shukla (3 AIR 410) supports the case of the assessee. In this decision, it was held by Hon’ble Apex Court that every transaction as recorded in the regular books needs to be independently corroborated and proved when some liability is to be fastened in respect of such transactions. The legal principle as laid down by Hon’ble Supreme Court was that independent corrob…

Sanjay Rawat, Dehradun vs. ACIT Central Cricle, Dehradun

In the result, appeal of the assessee is allowed

ITA 95/DDN/2024[2013-14]Status: DisposedITAT Dehradun11 Feb 2026AY 2013-14

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] Ita Nos.90, 95 & 104/Ddn/2024 [Assessment Years : 2015-16, 2013-14 & 2013-14] Sanjay Rawat Vs Acit 18S Ats Colony, Central Circle Sahastradhara Road, Dehradun, Dehradun, Uttarakhand-248001 Uttarakhand Pan-Ahopr5244E Appellant Respondent Assessee By Shri Ajay Wadhwa, Adv. Shri Shivam Garg, Adv. & Shri Raghav Sharma, Ca Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 08.12.2025 Date Of Pronouncement 11.02.2026 Order Per Manish Agarwal, Am :

Section 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 151Section 250Section 271

…hat it is a well-settled law that the entries found noted in the loose paper /documents, cannot be made the sole basis for re-opening the assessment. For this, he placed reliance on the judgment of Hon’ble Supreme Court in the case of CBI vs V C Shukla [1998] 8 SCC 410 (SC) and Chuharmal v. CIT (1988) 172 ITR 250 (SC). 11. Ld.AR stated that ld. PCIT while granting the approval u/s 151 has held that the entries found noted in the loose paper No.184 and 186 found from the possession of Shri Amit Sharma related to the assessee and given his approval for re-opening the case of the assessee. However, while filing the…

Sanjay Rawat, Dehradun vs. ACIT Central Circle, Dehradun

In the result, appeal of the assessee is allowed

ITA 90/DDN/2024[2015-16]Status: DisposedITAT Dehradun11 Feb 2026AY 2015-16

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] Ita Nos.90, 95 & 104/Ddn/2024 [Assessment Years : 2015-16, 2013-14 & 2013-14] Sanjay Rawat Vs Acit 18S Ats Colony, Central Circle Sahastradhara Road, Dehradun, Dehradun, Uttarakhand-248001 Uttarakhand Pan-Ahopr5244E Appellant Respondent Assessee By Shri Ajay Wadhwa, Adv. Shri Shivam Garg, Adv. & Shri Raghav Sharma, Ca Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 08.12.2025 Date Of Pronouncement 11.02.2026 Order Per Manish Agarwal, Am :

Section 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 151Section 250Section 271

…hat it is a well-settled law that the entries found noted in the loose paper /documents, cannot be made the sole basis for re-opening the assessment. For this, he placed reliance on the judgment of Hon’ble Supreme Court in the case of CBI vs V C Shukla [1998] 8 SCC 410 (SC) and Chuharmal v. CIT (1988) 172 ITR 250 (SC). 11. Ld.AR stated that ld. PCIT while granting the approval u/s 151 has held that the entries found noted in the loose paper No.184 and 186 found from the possession of Shri Amit Sharma related to the assessee and given his approval for re-opening the case of the assessee. However, while filing the…

Sh.Sanjay Rawat, Dehradun vs. ACIT, Circle, Dehradun

In the result, appeal of the assessee is allowed

ITA 104/DDN/2024[2013-14]Status: DisposedITAT Dehradun11 Feb 2026AY 2013-14

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] Ita Nos.90, 95 & 104/Ddn/2024 [Assessment Years : 2015-16, 2013-14 & 2013-14] Sanjay Rawat Vs Acit 18S Ats Colony, Central Circle Sahastradhara Road, Dehradun, Dehradun, Uttarakhand-248001 Uttarakhand Pan-Ahopr5244E Appellant Respondent Assessee By Shri Ajay Wadhwa, Adv. Shri Shivam Garg, Adv. & Shri Raghav Sharma, Ca Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 08.12.2025 Date Of Pronouncement 11.02.2026 Order Per Manish Agarwal, Am :

Section 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 151Section 250Section 271

…hat it is a well-settled law that the entries found noted in the loose paper /documents, cannot be made the sole basis for re-opening the assessment. For this, he placed reliance on the judgment of Hon’ble Supreme Court in the case of CBI vs V C Shukla [1998] 8 SCC 410 (SC) and Chuharmal v. CIT (1988) 172 ITR 250 (SC). 11. Ld.AR stated that ld. PCIT while granting the approval u/s 151 has held that the entries found noted in the loose paper No.184 and 186 found from the possession of Shri Amit Sharma related to the assessee and given his approval for re-opening the case of the assessee. However, while filing the…

Assistant Commissioner of Income Tax Circle -1, Amritsar vs. Mesers Varun Traders, Amritsar

In the result, the revenue’s appeal ITA No

ITA 786/ASR/2017[2013-14]Status: HeardITAT Amritsar11 Feb 2026AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Shri Udayan Dasgupta, Jm

Section 133ASection 143(1)Section 143(3)Section 144A

…xtracted. The entries in the diary were in the nature of dumb document unless backed up by evidences. No addition could be made on the basis of suspicion alone. The Ld. CIT(A), considering the decision of Hon’ble Apex Court in the case of CBI vs. V.C. Shukla (3 SCC 410), concurred the mere entries in the diary could not form the basis of addition. However, the assessee had filed valuation report of registered value as per which the value of building was Rs.49.28 Lacs. The addition was thus reduced to Rs.49.28 Lacs and the addition was partly deleted. The same has given rise to cross-appeals before us. 5. From the…

Assistant Commissioner of Income Tax Circle-1, Amritsar vs. Shri Pawan Kumar, Amritsar

In the result, the revenue’s appeal ITA No

ITA 785/ASR/2017[2013-14]Status: HeardITAT Amritsar11 Feb 2026AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Shri Udayan Dasgupta, Jm

Section 133ASection 143(1)Section 143(3)Section 144A

…xtracted. The entries in the diary were in the nature of dumb document unless backed up by evidences. No addition could be made on the basis of suspicion alone. The Ld. CIT(A), considering the decision of Hon’ble Apex Court in the case of CBI vs. V.C. Shukla (3 SCC 410), concurred the mere entries in the diary could not form the basis of addition. However, the assessee had filed valuation report of registered value as per which the value of building was Rs.49.28 Lacs. The addition was thus reduced to Rs.49.28 Lacs and the addition was partly deleted. The same has given rise to cross-appeals before us. 5. From the…

Assiatent Commissioner of Income Tax Circle -1, Amritsar vs. Shri Mukesh Shingari, Amritsar

In the result, the revenue’s appeal ITA No

ITA 781/ASR/2017[2013-14]Status: HeardITAT Amritsar11 Feb 2026AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Shri Udayan Dasgupta, Jm

Section 133ASection 143(1)Section 143(3)Section 144A

…xtracted. The entries in the diary were in the nature of dumb document unless backed up by evidences. No addition could be made on the basis of suspicion alone. The Ld. CIT(A), considering the decision of Hon’ble Apex Court in the case of CBI vs. V.C. Shukla (3 SCC 410), concurred the mere entries in the diary could not form the basis of addition. However, the assessee had filed valuation report of registered value as per which the value of building was Rs.49.28 Lacs. The addition was thus reduced to Rs.49.28 Lacs and the addition was partly deleted. The same has given rise to cross-appeals before us. 5. From the…

Shri Pawan Kumar, Amritsar vs. Deputy Commissioner of Income Tax, Amritsar

In the result, the revenue’s appeal ITA No

ITA 778/ASR/2017[2013-14]Status: HeardITAT Amritsar11 Feb 2026AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Shri Udayan Dasgupta, Jm

Section 133ASection 143(1)Section 143(3)Section 144A

…xtracted. The entries in the diary were in the nature of dumb document unless backed up by evidences. No addition could be made on the basis of suspicion alone. The Ld. CIT(A), considering the decision of Hon’ble Apex Court in the case of CBI vs. V.C. Shukla (3 SCC 410), concurred the mere entries in the diary could not form the basis of addition. However, the assessee had filed valuation report of registered value as per which the value of building was Rs.49.28 Lacs. The addition was thus reduced to Rs.49.28 Lacs and the addition was partly deleted. The same has given rise to cross-appeals before us. 5. From the…

M/S Varun Traders, Amritsar vs. Deputy Commissioner of Income Tax, Amritsar

In the result, the revenue’s appeal ITA No

ITA 777/ASR/2017[M/S VARUN TRADERS]Status: HeardITAT Amritsar11 Feb 2026

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Shri Udayan Dasgupta, Jm

Section 133ASection 143(1)Section 143(3)Section 144A

…xtracted. The entries in the diary were in the nature of dumb document unless backed up by evidences. No addition could be made on the basis of suspicion alone. The Ld. CIT(A), considering the decision of Hon’ble Apex Court in the case of CBI vs. V.C. Shukla (3 SCC 410), concurred the mere entries in the diary could not form the basis of addition. However, the assessee had filed valuation report of registered value as per which the value of building was Rs.49.28 Lacs. The addition was thus reduced to Rs.49.28 Lacs and the addition was partly deleted. The same has given rise to cross-appeals before us. 5. From the…

Shri Mukesh Shingari, Amritsar vs. Deputy Commissioner of Income Tax, Amritsar

In the result, the revenue’s appeal ITA No

ITA 776/ASR/2017[2013-14]Status: HeardITAT Amritsar11 Feb 2026AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Shri Udayan Dasgupta, Jm

Section 133ASection 143(1)Section 143(3)Section 144A

…xtracted. The entries in the diary were in the nature of dumb document unless backed up by evidences. No addition could be made on the basis of suspicion alone. The Ld. CIT(A), considering the decision of Hon’ble Apex Court in the case of CBI vs. V.C. Shukla (3 SCC 410), concurred the mere entries in the diary could not form the basis of addition. However, the assessee had filed valuation report of registered value as per which the value of building was Rs.49.28 Lacs. The addition was thus reduced to Rs.49.28 Lacs and the addition was partly deleted. The same has given rise to cross-appeals before us. 5. From the…

L Karuppusamy, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 224/CHNY/2025[2017-18]Status: DisposedITAT Chennai09 Feb 2026AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

…DCIT v Sunil Kumar Sharma [2024] 165 3 - taxmann.com 846 (SC) DCIT v Sunil Kumar Sharma [2024] 159 19 26 taxmann.com 179 (Karnataka) Common Cause (A Registered Society) v UOI 49 to 52 16 to 21 [2017] 77 taxmann.com 245 (SC) CBI v V.C.Shukla and Others (1998) 3 SCC 410 85, 86 37, 38, 39 Shri Rajeshbhai Jivraj Desai v DCIT in ITA 103, 105, 7, 10.5 No.2291 / AHD / 2017 – Ahmedabad ITAT 106 ITA No.1119/Chny/2025 & ‘60’ Others Mr. P. Palanisamy M/s. P.P. Financiers Mr. P. Kuppuchamy Mr. L. Karuppusamy M/s. P.P. Enterprises Mr. Palanisamy Raghupathy M/s. P.P. Constructions Mr. Sellamuthu Kabilan :: 108 ::  It is fur…

P Palanisamy, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 214/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Feb 2026AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 निर्धारण वर्ष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…o. DCIT v Sunil Kumar Sharma [2024] 165 taxmann.com 846 (SC) 3 DCIT v Sunil Kumar Sharma [2024] 159 taxmann.com 179 (Karnataka) 19 26 Common Cause (A Registered Society) v UOI [2017] 77 taxmann.com 245 (SC) 49 to 52 16 to 21 CBI v V.C.Shukla and Others (1998) 3 SCC 410 85, 86 37, 38, 39 Shri Rajeshbhai Jivraj Desai v DCIT in ITA No.2291 / AHD / 2017 – Ahmedabad ITAT 103, 105, 106 7, 10.5 ==End of OCR for page 107== ITA No.1119/Chny/2025 & ‘60’ Others Mr. P. Palanisamy M/s. P.P. Financiers Mr. P. Kuppuchamy Mr. L. Karuppusamy M/s. P.P. Enterprises Mr. Palanisamy Raghupathy M/s. P.P. Constructions Mr. Sellamuthu Ka…

P. Palanisamy, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 213/CHNY/2025[2014-15]Status: DisposedITAT Chennai09 Feb 2026AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

…DCIT v Sunil Kumar Sharma [2024] 165 3 - taxmann.com 846 (SC) DCIT v Sunil Kumar Sharma [2024] 159 19 26 taxmann.com 179 (Karnataka) Common Cause (A Registered Society) v UOI 49 to 52 16 to 21 [2017] 77 taxmann.com 245 (SC) CBI v V.C.Shukla and Others (1998) 3 SCC 410 85, 86 37, 38, 39 Shri Rajeshbhai Jivraj Desai v DCIT in ITA 103, 105, 7, 10.5 No.2291 / AHD / 2017 – Ahmedabad ITAT 106 ITA No.1119/Chny/2025 & ‘60’ Others Mr. P. Palanisamy M/s. P.P. Financiers Mr. P. Kuppuchamy Mr. L. Karuppusamy M/s. P.P. Enterprises Mr. Palanisamy Raghupathy M/s. P.P. Constructions Mr. Sellamuthu Kabilan :: 108 ::  It is fur…

P Palanisamy, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 212/CHNY/2025[2013-14]Status: DisposedITAT Chennai09 Feb 2026AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (प्रयथ/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 निर्धारण वर्ष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (प्रयथ/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…DCIT v Sunil Kumar Sharma [2024] 165 taxmann.com 846 (SC) 3 - DCIT v Sunil Kumar Sharma [2024] 159 taxmann.com 179 (Karnataka) 19 26 Common Cause (A Registered Society) v UOI [2017] 77 taxmann.com 245 (SC) 49 to 52 16 to 21 CBI v V.C.Shukla and Others (1998) 3 SCC 410 85, 86 37, 38, 39 Shri Rajeshbhai Jivraj Desai v DCIT in ITA No.2291 / AHD / 2017 – Ahmedabad ITAT 103, 105, 106 7, 10.5 ITA No.1119/Chny/2025 & ‘60’ Others Mr. P. Palanisamy M/s. P.P. Financiers Mr. P. Kuppuchamy Mr. L. Karuppusamy M/s. P.P. Enterprises Mr. Palanisamy Raghupathy M/s. P.P. Constructions Mr. Sellamuthu Kabilan :: 108 ::  It is furt…

P. Palanisamy, Bengaluru vs. ACIT, Central Circle-3, Coimbatore

ITA 1121/CHNY/2025[2018-19]Status: DisposedITAT Chennai09 Feb 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

…DCIT v Sunil Kumar Sharma [2024] 165 3 - taxmann.com 846 (SC) DCIT v Sunil Kumar Sharma [2024] 159 19 26 taxmann.com 179 (Karnataka) Common Cause (A Registered Society) v UOI 49 to 52 16 to 21 [2017] 77 taxmann.com 245 (SC) CBI v V.C.Shukla and Others (1998) 3 SCC 410 85, 86 37, 38, 39 Shri Rajeshbhai Jivraj Desai v DCIT in ITA 103, 105, 7, 10.5 No.2291 / AHD / 2017 – Ahmedabad ITAT 106 ITA No.1119/Chny/2025 & ‘60’ Others Mr. P. Palanisamy M/s. P.P. Financiers Mr. P. Kuppuchamy Mr. L. Karuppusamy M/s. P.P. Enterprises Mr. Palanisamy Raghupathy M/s. P.P. Constructions Mr. Sellamuthu Kabilan :: 108 ::  It is fur…