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 366,339 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

ACIT, Central Circle-04, New Delhi vs. Vishnu Kumar Garg, Faridabad

ITA 9449/DEL/2019[2014-15]Status: DisposedITAT Delhi11 Feb 2022AY 2014-15

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 127(1)Section 132Section 142(1)Section 143(2)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA.Nos.9147, 9148, 9149, 9150, 9151 & 9152/Del./2019 Assessment Years 2011-12, 2012-13, 2013-14, 2014-15, 2015-16. 2016-17 Shri Vishnu Kumar Garg, The DCIT, H.No.128, Sector-16, vs. Faridabad – 121 002. Central Circle-4, Haryana. New Delhi. PAN ADMPG9215C (Appellant) (Respondent) ITA.Nos.9448 & 9449/Del./2019 Assessment Years 2013-14 & 2014-15 Shri Vishnu Kumar Garg, The ACIT, Central Circle-4, H.No.128, Sector-16, Room No.331, ARA Centr…

ACIT, Central Circle-04, New Delhi vs. Vishnu Kumar Garg, Faridabad

ITA 9448/DEL/2019[2013-14]Status: DisposedITAT Delhi11 Feb 2022AY 2013-14

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 127(1)Section 132Section 142(1)Section 143(2)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA.Nos.9147, 9148, 9149, 9150, 9151 & 9152/Del./2019 Assessment Years 2011-12, 2012-13, 2013-14, 2014-15, 2015-16. 2016-17 Shri Vishnu Kumar Garg, The DCIT, H.No.128, Sector-16, vs. Faridabad – 121 002. Central Circle-4, Haryana. New Delhi. PAN ADMPG9215C (Appellant) (Respondent) ITA.Nos.9448 & 9449/Del./2019 Assessment Years 2013-14 & 2014-15 Shri Vishnu Kumar Garg, The ACIT, Central Circle-4, H.No.128, Sector-16, Room No.331, ARA Centr…

Vishnu Kumar Garg, Faridabad vs. DCIT Central Circle-4, New Delhi

ITA 9152/DEL/2019[2016-17]Status: DisposedITAT Delhi11 Feb 2022AY 2016-17

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 127(1)Section 132Section 142(1)Section 143(2)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA.Nos.9147, 9148, 9149, 9150, 9151 & 9152/Del./2019 Assessment Years 2011-12, 2012-13, 2013-14, 2014-15, 2015-16. 2016-17 Shri Vishnu Kumar Garg, The DCIT, H.No.128, Sector-16, vs. Faridabad – 121 002. Central Circle-4, Haryana. New Delhi. PAN ADMPG9215C (Appellant) (Respondent) ITA.Nos.9448 & 9449/Del./2019 Assessment Years 2013-14 & 2014-15 Shri Vishnu Kumar Garg, The ACIT, Central Circle-4, H.No.128, Sector-16, Room No.331, ARA Centr…

Vishnu Kumar Garg, Faridabad vs. DCIT Central Circle-4, New Delhi

ITA 9151/DEL/2019[2015-16]Status: DisposedITAT Delhi11 Feb 2022AY 2015-16

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 127(1)Section 132Section 142(1)Section 143(2)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA.Nos.9147, 9148, 9149, 9150, 9151 & 9152/Del./2019 Assessment Years 2011-12, 2012-13, 2013-14, 2014-15, 2015-16. 2016-17 Shri Vishnu Kumar Garg, The DCIT, H.No.128, Sector-16, vs. Faridabad – 121 002. Central Circle-4, Haryana. New Delhi. PAN ADMPG9215C (Appellant) (Respondent) ITA.Nos.9448 & 9449/Del./2019 Assessment Years 2013-14 & 2014-15 Shri Vishnu Kumar Garg, The ACIT, Central Circle-4, H.No.128, Sector-16, Room No.331, ARA Centr…

Vishnu Kumar Garg, Faridabad vs. DCIT Central Circle-4, New Delhi

ITA 9150/DEL/2019[2014-1]Status: DisposedITAT Delhi11 Feb 2022

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 127(1)Section 132Section 142(1)Section 143(2)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA.Nos.9147, 9148, 9149, 9150, 9151 & 9152/Del./2019 Assessment Years 2011-12, 2012-13, 2013-14, 2014-15, 2015-16. 2016-17 Shri Vishnu Kumar Garg, The DCIT, H.No.128, Sector-16, vs. Faridabad – 121 002. Central Circle-4, Haryana. New Delhi. PAN ADMPG9215C (Appellant) (Respondent) ITA.Nos.9448 & 9449/Del./2019 Assessment Years 2013-14 & 2014-15 Shri Vishnu Kumar Garg, The ACIT, Central Circle-4, H.No.128, Sector-16, Room No.331, ARA Centr…

Vishnu Kumar Garg, Faridabad vs. DCIT Central Circle-4, New Delhi

ITA 9149/DEL/2019[2013-14]Status: DisposedITAT Delhi11 Feb 2022AY 2013-14

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 127(1)Section 132Section 142(1)Section 143(2)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA.Nos.9147, 9148, 9149, 9150, 9151 & 9152/Del./2019 Assessment Years 2011-12, 2012-13, 2013-14, 2014-15, 2015-16. 2016-17 Shri Vishnu Kumar Garg, The DCIT, H.No.128, Sector-16, vs. Faridabad – 121 002. Central Circle-4, Haryana. New Delhi. PAN ADMPG9215C (Appellant) (Respondent) ITA.Nos.9448 & 9449/Del./2019 Assessment Years 2013-14 & 2014-15 Shri Vishnu Kumar Garg, The ACIT, Central Circle-4, H.No.128, Sector-16, Room No.331, ARA Centr…

Vishnu Kumar Garg, Faridabad vs. DCIT Central Circle-4, New Delhi

ITA 9148/DEL/2019[2012-13]Status: DisposedITAT Delhi11 Feb 2022AY 2012-13

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 127(1)Section 132Section 142(1)Section 143(2)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA.Nos.9147, 9148, 9149, 9150, 9151 & 9152/Del./2019 Assessment Years 2011-12, 2012-13, 2013-14, 2014-15, 2015-16. 2016-17 Shri Vishnu Kumar Garg, The DCIT, H.No.128, Sector-16, vs. Faridabad – 121 002. Central Circle-4, Haryana. New Delhi. PAN ADMPG9215C (Appellant) (Respondent) ITA.Nos.9448 & 9449/Del./2019 Assessment Years 2013-14 & 2014-15 Shri Vishnu Kumar Garg, The ACIT, Central Circle-4, H.No.128, Sector-16, Room No.331, ARA Centr…

Vishnu Kumar Garg, Faridabad vs. DCIT Central Circle-4, New Delhi

ITA 9147/DEL/2019[2011-12]Status: DisposedITAT Delhi11 Feb 2022AY 2011-12

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 127(1)Section 132Section 142(1)Section 143(2)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA.Nos.9147, 9148, 9149, 9150, 9151 & 9152/Del./2019 Assessment Years 2011-12, 2012-13, 2013-14, 2014-15, 2015-16. 2016-17 Shri Vishnu Kumar Garg, The DCIT, H.No.128, Sector-16, vs. Faridabad – 121 002. Central Circle-4, Haryana. New Delhi. PAN ADMPG9215C (Appellant) (Respondent) ITA.Nos.9448 & 9449/Del./2019 Assessment Years 2013-14 & 2014-15 Shri Vishnu Kumar Garg, The ACIT, Central Circle-4, H.No.128, Sector-16, Room No.331, ARA Centr…

DCIT, Central -2, Indore vs. M/S Great Galleon Ventures Ltd, Indore

In the result, the appeals of the Revenue bearing ITANo

ITA 68/IND/2021[2016-17]Status: DisposedITAT Indore23 Dec 2021AY 2016-17

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

Section 145(3)Section 153ASection 68Section 69ASection 69C

…dded in such sales, can, at the worst be added to the income of the assessee. 23 Excel sheets Merely on the basis - i) Central Bureau of are not books of any loose Investigation vs. V.C. of account paper, which is not Shukla and Others in the form of a (1998) 3 SCC 410 book, without ii) Common Cause (A finding any other corroborative Registered Society) v. evidence, no Union of India (2017) 30 addition can be ITJ 197 (SC) made. 24 Digital datas When the entire - M/s. Vetrivel Minerals are not assessment has and others Vs. ACIT, admissible as been framed only Madurai (2021) 42 ITJ 55 evidence on the basis of the (…

DCIT, Central -2, Indore vs. M/S Great Galleon Ventures Ltd, Indore

In the result, the appeals of the Revenue bearing ITANo

ITA 67/IND/2021[2015-16]Status: DisposedITAT Indore23 Dec 2021AY 2015-16

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

Section 145(3)Section 153ASection 68Section 69ASection 69C

…dded in such sales, can, at the worst be added to the income of the assessee. 23 Excel sheets Merely on the basis - i) Central Bureau of are not books of any loose Investigation vs. V.C. of account paper, which is not Shukla and Others in the form of a (1998) 3 SCC 410 book, without ii) Common Cause (A finding any other corroborative Registered Society) v. evidence, no Union of India (2017) 30 addition can be ITJ 197 (SC) made. 24 Digital datas When the entire - M/s. Vetrivel Minerals are not assessment has and others Vs. ACIT, admissible as been framed only Madurai (2021) 42 ITJ 55 evidence on the basis of the (…

DCIT, Central-2, Bhopal vs. M/S Signature Builders and Coloniser, Bhopal

In the result, both the departmental appeals i

ITA 219/IND/2020[2014-15]Status: DisposedITAT Indore21 Dec 2021AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradvirtual Hearing Assessment Year: 2014-15 Dcit, Central-Ii, Bhopal … Appellant Vs. M/S. Signature Colonisers, Bhopal Pan – Abxfs 0002 J … Respondent Assessment Year: 2014-15 Dcit, Central-Ii, Bhopal … Appellant Vs. M/S. Signature Builders & Colonisers, Bhopal Pan – Accfs 9498 Q … Respondent

Section 69

…be filled up by the Assessing Officer through investigations and correlations with the other material found either during the course of the search or on the investigation. As a result, we hold that document No.7 is a non-speaking document.” CBI vs VC Shukla 3 SCC 410 The Hon’ble Supreme Court has held that loose sheets of paper cannot be termed as 'book’ within the meaning of s. 34 of Evidence Act. It has also been held therein by the Hon’ble Supreme Court that even correct and authentic entries in books of account cannot, without independent evidence of their trustworthiness, fix a liability upon a person. The…

DCIT-Central-2, Bhopal vs. M/S Singnature Colonisers, Bhopal

In the result, both the departmental appeals i

ITA 218/IND/2020[2014-15]Status: DisposedITAT Indore21 Dec 2021AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradvirtual Hearing Assessment Year: 2014-15 Dcit, Central-Ii, Bhopal … Appellant Vs. M/S. Signature Colonisers, Bhopal Pan – Abxfs 0002 J … Respondent Assessment Year: 2014-15 Dcit, Central-Ii, Bhopal … Appellant Vs. M/S. Signature Builders & Colonisers, Bhopal Pan – Accfs 9498 Q … Respondent

Section 69

…be filled up by the Assessing Officer through investigations and correlations with the other material found either during the course of the search or on the investigation. As a result, we hold that document No.7 is a non-speaking document.” CBI vs VC Shukla 3 SCC 410 The Hon’ble Supreme Court has held that loose sheets of paper cannot be termed as 'book’ within the meaning of s. 34 of Evidence Act. It has also been held therein by the Hon’ble Supreme Court that even correct and authentic entries in books of account cannot, without independent evidence of their trustworthiness, fix a liability upon a person. The…

Neelachal I.Nigam L vs. Asst.Comnr.of I.Tax

ITA/8/2005HC Orissa17 Nov 2021

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA

Section 143(1)(a)

…in accordance with law, do so, bearing in mind constantly the concept of equality enshrined in the Constitution and the basic tenet of rule of law: “Be you ever so high, the law is above you.” Investigation into every accusation made against 17 (1998) 3 SCC 410 20 ITA No.6 of 2005 & other connected matters each and every person on a reasonable basis, irrespective of the position and status of that person, must be conducted and completed expeditiously. This is imperative to retain public confidence in the impartial working of the government agencies. 4) In this proceeding we are…

ACIT, New Delhi vs. M/S I.G. Builders & Permoters (P) Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4282/DEL/2016[2007-08]Status: DisposedITAT Delhi14 Oct 2021AY 2007-08

Bench: Shri O.P. Kant & Shri Kuldip Singh[Through Video Conferencing] Assessment Year: 2007-08 Acit, Vs. M/S. I.G. Builders & Circle-12(2), Promoters (P) Ltd., New Delhi C-581, Defence Colony, New Delhi Pan :Aaaci1640K (Appellant) (Respondent)

Section 143(3)Section 147Section 148

…ik Kumar K. Shah 307 ITR 137 • Honorable Supreme Court in the case of Mohd. Yusuf & ANR. Vs. D & ANR. AIR 1968Bomll2 • Decision of Delhi Tribunal in case of SK Gupta v/s DCIT 63 TTJ 532 • The apex court in Central Bureau of Investigation v. V.C. Shukla (1998) 3 SCC 410.” 4. In the background of the above facts, the Ld. CIT(A) deleted the addition of observing as under: “I have considered the submissions of the appellant, the findings of the A.O., the fact including the relevant seized documents on record. Naresh Gupta, the deed writer, also submitted his statement dated 16.02.2015 and 13.03.2016 stated that he i…

M/S Shree Jairam Education Society, Bhopal vs. Pr. CIT (Central), Bhopal

In the result, appeal of the assessee in ITANo

ITA 90/IND/2019[-]Status: DisposedITAT Indore13 Oct 2021

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

…notings and jottings have no evidentiary value, no addition is permissible on the basis of loose paper – a. Common Cause (A registered society) v. Union of India [2017] 77 taxmann.com 245 (SC) b. Central Bureau of Investigation v. V.C. Shukla & Others [1998] 3 SCC 410 (SC) 6. Assessee submitted the details of number of students enrolled and studying in various courses like M. Tech, MBA, BE, Diploma, etc. There are 1635 students studying in various courses in this institute. [PB 30] 7. Approvals from the various Government registered bodies namely [PB 32-41]: a. All India Council for Technical Education (AICTE) f…

M/S Shree Jairam Education Society, Bhopal vs. ACIT Central-II, Bhopal

In the result, appeal of the assessee in ITANo

ITA 548/IND/2019[2010-11]Status: DisposedITAT Indore13 Oct 2021AY 2010-11

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

Section 12ASection 132Section 143(2)Section 148Section 37

…notings and jottings have no evidentiary value, no addition is permissible on the basis of loose paper – a. Common Cause (A registered society) v. Union of India [2017] 77 taxmann.com 245 (SC) b. Central Bureau of Investigation v. V.C. Shukla & Others [1998] 3 SCC 410 (SC) 6. Assessee submitted the details of number of students enrolled and studying in various courses like M. Tech, MBA, BE, Diploma, etc. There are 1635 students studying in various courses in this institute. [PB 30] 7. Approvals from the various Government registered bodies namely [PB 32-41]: a. All India Council for Technical Education (AICTE) f…

DCIT, Central Circle-2, Jaipur vs. Shri Prakash Chand Kothari, Jaipur

In the result, appeal of the assessee is allowed

ITA 1298/JPR/2019[2011-12]Status: DisposedITAT Jaipur12 Oct 2021AY 2011-12
For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. B. K. Gupta (PCIT)
Section 147Section 148Section 151Section 153C

…IT, Jaipur the general principles of evidence are applicable to income-tax proceedings. Further, reliance was placed on following decisions to submit that addition cannot be made on the basis of excel sheets or loose sheets or pen drives: • V.C. Shukla [1998] 3 SCC 410 • Common Cause vs. UOI [2017] 394 ITR 220 (SC) • ACIT vs Katrina Rosemary Turcottee [2017] 190 TTJ 681 (Mum) 57. It was further submitted that the fact that the application of Ramesh Manihar Group has been accepted by the Settlement Commission considering him to be a money broker, has no impact on the case of the assessee. It was submitted that ad…

Shri Prakash Chand Kothari, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result, appeal of the assessee is allowed

ITA 1190/JPR/2019[2011-12]Status: DisposedITAT Jaipur12 Oct 2021AY 2011-12
For Appellant: Sh. Rajeev Sogani (CA) &For Respondent: Sh. B. K. Gupta (PCIT)
Section 147Section 148Section 151Section 153C

…IT, Jaipur the general principles of evidence are applicable to income-tax proceedings. Further, reliance was placed on following decisions to submit that addition cannot be made on the basis of excel sheets or loose sheets or pen drives: • V.C. Shukla [1998] 3 SCC 410 • Common Cause vs. UOI [2017] 394 ITR 220 (SC) • ACIT vs Katrina Rosemary Turcottee [2017] 190 TTJ 681 (Mum) 57. It was further submitted that the fact that the application of Ramesh Manihar Group has been accepted by the Settlement Commission considering him to be a money broker, has no impact on the case of the assessee. It was submitted that ad…

DCIT, New Delhi vs. M/S. Et Infra Developers Pvt. Ltd., New Delhi

In the result, appeal filed by the Revenue is dismissed and the Cross Objection filed by the assessee is partly allowed

ITA 3563/DEL/2016[2011-12]Status: DisposedITAT Delhi28 Jul 2021AY 2011-12

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2011-12] Dy. Commissioner Of Income M/S Et Infra Developers Pvt. Tax, Ltd. Central Circle-28, Room E-9, Panchsheel Park, No.317, Ara Centre, New Delhi-110017 Jhandewalan, New Delhi-110055 Pan-Aacce3646D Revenue Assessee Cross Objection No.277/Del/2016 (Arising Out Of Ita No.3563/Del/2016) [Assessment Year: 2011-12] M/S Et Infra Developers Pvt. Dy. Commissioner Of Income Ltd. Tax, E-9, Panchsheel Park, Central Circle-28, Room New Delhi-110017 No.317, Ara Centre, Jhandewalan, New Delhi-110055 Pan-Aacce3646D Assessee Revenue Revenue By Sh. Satpal Gulati Cit-Dr Assessee By Sh. M.P. Rastogi, Advocate

Section 132Section 153A

…T vs Shoorji Vallabhdas and Co. (1962) 46 ITR 144 (SC) iv. CIT vs Calcutta Discount Co. Ltd. 1974 AIR 1358, 1973 SCR(3) 952 (SC) v. Godhra Electricity Co. Ltd. vs CIT (1997) 225 ITR 746/139(SC) vi. Central Bureau of Investigation vs V.C. Shukla &b Ors. (1998) 3 SCC 410 (SC) vii. A.S. Sivan Pillai vs CIT (1958) 34 ITR 328 (Mad.) viii. ITO vs W.D.Estate (P.) Ltd. (1993) 45 ITD 473(Mum. Trib.) ix. ACIT vs Sat Pal Pandit & Co. (1998) 66 ITD 12 (Asr. Trib.) 17. So far as the amount of Rs.6,50,000/- sustained by the learned CIT(A) is concerned, the learned counsel for the assessee submitted that the amount of Rs.6,50,0…

Deputy Commissioner of Income Tax 1 (1), Bhopal vs. Shri Neeraj Mandloi, New Delhi

ITA 680/IND/2018[2009-10]Status: DisposedITAT Indore28 Jul 2021AY 2009-10

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

Section 132Section 143(3)Section 147Section 148Section 153Section 153C

…Hon'ble High Court reported in 395 ITR 138 (M.P.) has been filed. 18. The appellant has relied upon vanous case laws. It IS relevant to analyze the case laws on the matter. 19. The Hon 'ble Supreme Court in the case of CBI v. V. C. Shukla&Others, reported in 3 SCC 410, has laid down that entries, notings and jottings on the loose papers/ sheets are not admissible ii]»34 of the Evidence Act and without any corroborative evidence/independent evidence as to the trustworthiness of those entries, assessee cannot be charged to tax. The Court has held that loose sheets of paper cannot be termed as 'book' within the mea…