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

Habitat Royale Projects Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, both the Assessee Appeals stand allowed

ITA 378/DEL/2012[2009-10]Status: DisposedITAT Delhi29 Nov 2016AY 2009-10

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Anil Kumar Gupta, CAFor Respondent: Sh. I.P.S. Bindra, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 153ASection 292C

…07-08 & 2008-09) - K.V Lakshmi Savitri Devi vs. ACIT (2012) 148 TTJ 157, ITAT Hyderabad Benches. - Hon’ble A.P. High Court in the case of K Lakshmi Savitri Devi (Supra) in ITA No. 563 of 2011 has upheld the order of the Tribunal. - CBI vs. VC Shukla (1998) 3 SCC 410) - CIT vs. PV Kalyansundaram (294 ITR 49) - CIT vs. Girish Chaudhary (2008) 296 ITR 619 (Delhi) – Delhi High Court. - ACIT vs. Sharad Chaudhary (2014) 165 TTJ 0145) (Delhi) - Sunita Dhadda vs. DCIT (2012) 71 DTR 0033 Jaipur 7.1 On the other hand, Ld. CIT(DR) relied upon the order of the Ld. CIT(A) and stated that Ld. CIT(A) has passed a well…

Habitat Royale Projects Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, both the Assessee Appeals stand allowed

ITA 377/DEL/2012[2008-09]Status: DisposedITAT Delhi29 Nov 2016AY 2008-09

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Anil Kumar Gupta, CAFor Respondent: Sh. I.P.S. Bindra, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 153ASection 292C

…07-08 & 2008-09) - K.V Lakshmi Savitri Devi vs. ACIT (2012) 148 TTJ 157, ITAT Hyderabad Benches. - Hon’ble A.P. High Court in the case of K Lakshmi Savitri Devi (Supra) in ITA No. 563 of 2011 has upheld the order of the Tribunal. - CBI vs. VC Shukla (1998) 3 SCC 410) - CIT vs. PV Kalyansundaram (294 ITR 49) - CIT vs. Girish Chaudhary (2008) 296 ITR 619 (Delhi) – Delhi High Court. - ACIT vs. Sharad Chaudhary (2014) 165 TTJ 0145) (Delhi) - Sunita Dhadda vs. DCIT (2012) 71 DTR 0033 Jaipur 7.1 On the other hand, Ld. CIT(DR) relied upon the order of the Ld. CIT(A) and stated that Ld. CIT(A) has passed a well…

Samta Khinda, New Delhi vs. ACIT, New Delhi

In the result, the Assessee’s Appeal No

ITA 336/DEL/2012[2009-10]Status: DisposedITAT Delhi29 Nov 2016AY 2009-10

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Anil Kumar Gupta, CAFor Respondent: Sh. I.P.S. Bindra, CIT(DR)
Section 132Section 139Section 143(2)Section 143(3)Section 271ASection 292CSection 69Section 698Section 69B

…07-08 & 2008-09) - K.V Lakshmi Savitri Devi vs. ACIT (2012) 148 TTJ 157, ITAT Hyderabad Benches. - Hon’ble A.P. High Court in the case of K Lakshmi Savitri Devi (Supra) in ITA No. 563 of 2011 has upheld the order of the Tribunal. - CBI vs. VC Shukla (1998) 3 SCC 410) - CIT vs. PV Kalyansundaram (294 ITR 49) - CIT vs. Girish Chaudhary (2008) 296 ITR 619 (Delhi) – Delhi High Court. - ACIT vs. Sharad Chaudhary (2014) 165 TTJ 0145) (Delhi) - Sunita Dhadda vs. DCIT (2012) 71 DTR 0033 Jaipur 7.1 On the other hand, Ld. CIT(DR) relied upon the order of the Ld. CIT(A) and stated that Ld. CIT(A) has passed a well…

Commissioner of Income Tax (Central)-I vs. Shri Suresh Nanda

ITA/847/2016HC Delhi28 Nov 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

…erson with a liability, thus providing for its evidentiary value. Supreme Court in the decision reported as CRL.A. 134/2016 & conn. matters Page 34 of 177 (1998) 3 SCC 410 Central Bureau of Investigation Vs. V.C. Shukla dealing with Section 34 of Indian Evidence Act held: “17. From a plain reading of the section it is manifest that to make an entry relevant thereunder it must be shown that it has been made in a book, that book is a book of account and that book of account has been regularly kept in the course o…

ACIT, New Delhi vs. M/S. Pyramid Realtors Pvt. Ltd., New Delhi

In the result, both appeals of the Revenue are dismissed

ITA 435/DEL/2014[2006-07]Status: DisposedITAT Delhi29 Jul 2016AY 2006-07

Bench: Shri G.D. Agrawal. & Shri Chandra Mohan Garg

For Appellant: Shri Suresh Anantharaman, CAFor Respondent: Shri Nandita Kanchan, CIT-DR
Section 131Section 142Section 69

…TR 919 (Del.) 5. CIT Ashwini Kumar vs. ITO 39 ITD 183 (Delhi Bench Hon’ble 6. Tribunal) 19.1.6 Besides the above, I also place reliance in the judicial pronouncement of Hon’ble Supreme Court in the case of Central Bureau of Investigation vs. VC Shukla (1998) 3 SCC 410 where it was held as under: "It is not enough merely to prove that the books have been regularly kept in the course of business and tfje entries therein are correct It is further incumbent upon the person relying upon those entries to prove that they were in accordance with facts. Such entries though relevant were only corroborative evidence and i…

Daikin Airconditioning India Pvt Limited vs. Assistant Commissioner of Income Tax

ITA/269/2016HC Delhi27 Jul 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

…erson with a liability, thus providing for its evidentiary value. Supreme Court in the decision reported as CRL.A. 134/2016 & conn. matters Page 34 of 177 (1998) 3 SCC 410 Central Bureau of Investigation Vs. V.C. Shukla dealing with Section 34 of Indian Evidence Act held: “17. From a plain reading of the section it is manifest that to make an entry relevant thereunder it must be shown that it has been made in a book, that book is a book of account and that book of account has been regularly kept in the course o…

Commissioner of Income Tax -XI vs. Amit Malhotra

ITA/396/2016HC Delhi26 Jul 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

…erson with a liability, thus providing for its evidentiary value. Supreme Court in the decision reported as CRL.A. 134/2016 & conn. matters Page 34 of 177 (1998) 3 SCC 410 Central Bureau of Investigation Vs. V.C. Shukla dealing with Section 34 of Indian Evidence Act held: “17. From a plain reading of the section it is manifest that to make an entry relevant thereunder it must be shown that it has been made in a book, that book is a book of account and that book of account has been regularly kept in the course o…

ACIT, New Delhi vs. Sh. Inderpal Singh Wadhawan, New Delhi

In the result ground No. 2 of the appeal of the assessee is allowed

ITA 952/DEL/2013[2007-08]Status: DisposedITAT Delhi08 Jul 2016AY 2007-08

Bench: I.C.Sudhir & Shri Prashant Maharishiinder Pal Singh Wadhawan, Jcit, E/1/7, Ii Nd Floor, East Patel Vs. Circle-33, Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, E/1/7, Ii Nd Floor, Vs. 15Th Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, New Delhi Pan: Aarps6904L (Appellant) (Respondent) Inder Pal Singh Wadhawan, Acit, E/1/7, Ii Nd Floor, East Patel Circle-33, Vs. Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, 15Th E/1/7, Ii Nd Floor, Vs. Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, Pan: Aarps6904L New Delhi (Appellant) (Respondent)

For Appellant: Sh. Ajay Wadhwa, AdvFor Respondent: Sh. Vijay Verma, CIT DR
Section 142Section 143(3)Section 68

…) of the IT Act, 1961, books include ledgers, day books, cash books, whether kept in written form or as print outs of data stored in floppy, disk, tape or any other electromagnetic data storage device. In Central Bureau of Investigation vs. V.C. Shukla (1998) 3 SCC 410, the Hon‟ble Supreme Court has held that "book" ordinarily mean* collection of sheets of papers or other material blank or written or printed fastened or bound together so as to form a material as a whole. 21.1 In present case, the Assessing Officer did not reject the appellant's books of accounts but levied tax u/s 68. Section 68 is an independent…

ACIT, New Delhi vs. M/S Vardan Fashion, New Delhi

In the result ground No. 3 of the appeal of the assessee is dismissed

ITA 950/DEL/2013[2007-08]Status: DisposedITAT Delhi08 Jul 2016AY 2007-08

Bench: I.C.Sudhir & Shri Prashant Maharishivardan Fashions, Jcit, E-1/7, 2Nd Floor, East Patel Range-33, Vs. Nagar, New Delhi New Delhi Pan:Aacfv0423H (Appellant) (Respondent) Acit, Vardan Fashions, Circle-33(1) E-1/7, 2Nd Floor, East Patel Vs. New Delhi Nagar, New Delhi Pan:Aacfv0423H (Appellant) (Respondent)

For Appellant: Sh. Ajay Wadhwa, AdvFor Respondent: Sh. Vijay Verma, CIT DR
Section 142Section 40

…) of the IT Act, 1961, books include ledgers, day books, cash books, whether kept in written form or as print outs of data stored in floppy, disk, tape or any other electromagnetic data storage device. In Central Bureau of Investigation vs. V.C. Shukla (1998) 3 SCC 410, the Hon'ble Supreme Court has held that "book" ordinarily means a collection of sheets of papers or other material blank or written or printed fastened or bound together so as to form a material as a whole. Vardaan Fashions ITA No 1143 & 950/Del/2013 A Y 2007-08 21.3 In present case, the Assessing Officer did not reject the appellant's books of…

Mr. Inder Pal Singh Wadhawan, New Delhi vs. ACIT, New Delhi

In the result ground No. 2 of the appeal of the assessee is allowed

ITA 1589/DEL/2013[2008-09]Status: DisposedITAT Delhi08 Jul 2016AY 2008-09

Bench: I.C.Sudhir & Shri Prashant Maharishiinder Pal Singh Wadhawan, Jcit, E/1/7, Ii Nd Floor, East Patel Vs. Circle-33, Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, E/1/7, Ii Nd Floor, Vs. 15Th Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, New Delhi Pan: Aarps6904L (Appellant) (Respondent) Inder Pal Singh Wadhawan, Acit, E/1/7, Ii Nd Floor, East Patel Circle-33, Vs. Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, 15Th E/1/7, Ii Nd Floor, Vs. Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, Pan: Aarps6904L New Delhi (Appellant) (Respondent)

For Appellant: Sh. Ajay Wadhwa, AdvFor Respondent: Sh. Vijay Verma, CIT DR
Section 142Section 143(3)Section 68

…) of the IT Act, 1961, books include ledgers, day books, cash books, whether kept in written form or as print outs of data stored in floppy, disk, tape or any other electromagnetic data storage device. In Central Bureau of Investigation vs. V.C. Shukla (1998) 3 SCC 410, the Hon‟ble Supreme Court has held that "book" ordinarily mean* collection of sheets of papers or other material blank or written or printed fastened or bound together so as to form a material as a whole. 21.1 In present case, the Assessing Officer did not reject the appellant's books of accounts but levied tax u/s 68. Section 68 is an independent…

Mr. Inder Pal Singh Wadhawan, New Delhi vs. JCIT, New Delhi

In the result ground No. 2 of the appeal of the assessee is allowed

ITA 1155/DEL/2013[2007-08]Status: DisposedITAT Delhi08 Jul 2016AY 2007-08

Bench: I.C.Sudhir & Shri Prashant Maharishiinder Pal Singh Wadhawan, Jcit, E/1/7, Ii Nd Floor, East Patel Vs. Circle-33, Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, E/1/7, Ii Nd Floor, Vs. 15Th Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, New Delhi Pan: Aarps6904L (Appellant) (Respondent) Inder Pal Singh Wadhawan, Acit, E/1/7, Ii Nd Floor, East Patel Circle-33, Vs. Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, 15Th E/1/7, Ii Nd Floor, Vs. Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, Pan: Aarps6904L New Delhi (Appellant) (Respondent)

For Appellant: Sh. Ajay Wadhwa, AdvFor Respondent: Sh. Vijay Verma, CIT DR
Section 142Section 143(3)Section 68

…) of the IT Act, 1961, books include ledgers, day books, cash books, whether kept in written form or as print outs of data stored in floppy, disk, tape or any other electromagnetic data storage device. In Central Bureau of Investigation vs. V.C. Shukla (1998) 3 SCC 410, the Hon‟ble Supreme Court has held that "book" ordinarily mean* collection of sheets of papers or other material blank or written or printed fastened or bound together so as to form a material as a whole. 21.1 In present case, the Assessing Officer did not reject the appellant's books of accounts but levied tax u/s 68. Section 68 is an independent…

M/S Vardaan Fashion, New Delhi vs. JCIT, New Delhi

In the result ground No. 3 of the appeal of the assessee is dismissed

ITA 1143/DEL/2013[2007-08]Status: DisposedITAT Delhi08 Jul 2016AY 2007-08

Bench: I.C.Sudhir & Shri Prashant Maharishivardan Fashions, Jcit, E-1/7, 2Nd Floor, East Patel Range-33, Vs. Nagar, New Delhi New Delhi Pan:Aacfv0423H (Appellant) (Respondent) Acit, Vardan Fashions, Circle-33(1) E-1/7, 2Nd Floor, East Patel Vs. New Delhi Nagar, New Delhi Pan:Aacfv0423H (Appellant) (Respondent)

For Appellant: Sh. Ajay Wadhwa, AdvFor Respondent: Sh. Vijay Verma, CIT DR
Section 142Section 40

…) of the IT Act, 1961, books include ledgers, day books, cash books, whether kept in written form or as print outs of data stored in floppy, disk, tape or any other electromagnetic data storage device. In Central Bureau of Investigation vs. V.C. Shukla (1998) 3 SCC 410, the Hon'ble Supreme Court has held that "book" ordinarily means a collection of sheets of papers or other material blank or written or printed fastened or bound together so as to form a material as a whole. Vardaan Fashions ITA No 1143 & 950/Del/2013 A Y 2007-08 21.3 In present case, the Assessing Officer did not reject the appellant's books of…

Pr. CIT Central-1 vs. Amrapali Grand

ITA/323/2016HC Delhi31 May 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…erson with a liability, thus providing for its evidentiary value. Supreme Court in the decision reported as CRL.A. 134/2016 & conn. matters Page 34 of 177 (1998) 3 SCC 410 Central Bureau of Investigation Vs. V.C. Shukla dealing with Section 34 of Indian Evidence Act held: “17. From a plain reading of the section it is manifest that to make an entry relevant thereunder it must be shown that it has been made in a book, that book is a book of account and that book of account has been regularly kept in the course o…

Harsh Deep Construction, Mumbai vs. DCIT CC 47, Mumbai

In the result, appeal of the assessee is allowed

ITA 1941/MUM/2014[2008-09]Status: DisposedITAT Mumbai11 May 2016AY 2008-09

Bench: S/Shri B.R. Baskaran (Am) & Ramlal Negi (Jm)

Section 132(1)Section 132(4)Section 143(3)Section 153ASection 299

…e considered to be a document that could be relied upon by the tax authorities plainly without corroborating the same with other materials. The assessee placed reliance on the following case law in support of these submissions:- (a) CBI Vs. V.C.Shukla (1998) (3 SCC 410), wherein it has been held the loose sheets of paper cannot be considered to be books. (b) CIT Vs. P.V. Kalyanasundaram (294 ITR 49), wherein it was held as under:- “Notings on the loose pieces of paper on the basis of which the initial suspicion with regard to the under valuation had been raised were vague and could not be relied upon as it appe…

Pr. Commissioner of Income Tax-2 vs. Bharti Airtel Ltd

ITA/297/2016HC Delhi06 May 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…erson with a liability, thus providing for its evidentiary value. Supreme Court in the decision reported as CRL.A. 134/2016 & conn. matters Page 34 of 177 (1998) 3 SCC 410 Central Bureau of Investigation Vs. V.C. Shukla dealing with Section 34 of Indian Evidence Act held: “17. From a plain reading of the section it is manifest that to make an entry relevant thereunder it must be shown that it has been made in a book, that book is a book of account and that book of account has been regularly kept in the course o…

Commissioner Ofincome Tax(Central)-II vs. Spn Milk Products Industries Pvt. Ltd

ITA/241/2016HC Delhi06 Apr 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…erson with a liability, thus providing for its evidentiary value. Supreme Court in the decision reported as CRL.A. 134/2016 & conn. matters Page 34 of 177 (1998) 3 SCC 410 Central Bureau of Investigation Vs. V.C. Shukla dealing with Section 34 of Indian Evidence Act held: “17. From a plain reading of the section it is manifest that to make an entry relevant thereunder it must be shown that it has been made in a book, that book is a book of account and that book of account has been regularly kept in the course o…

The Commissioner of Income Tax-III vs. M/s.Samrakshna Electricals Ltd

ITTA/28/2010HC Telangana21 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

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…

Commissioner of Income Tax-(Central)-I vs. Siddharath Sareen

ITA/151/2016HC Delhi23 Feb 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…erson with a liability, thus providing for its evidentiary value. Supreme Court in the decision reported as CRL.A. 134/2016 & conn. matters Page 34 of 177 (1998) 3 SCC 410 Central Bureau of Investigation Vs. V.C. Shukla dealing with Section 34 of Indian Evidence Act held: “17. From a plain reading of the section it is manifest that to make an entry relevant thereunder it must be shown that it has been made in a book, that book is a book of account and that book of account has been regularly kept in the course o…

The Commissioner of Income Tax-II vs. Jubliant Oil & Gas Pvt.Ltd

ITA/134/2016HC Delhi15 Feb 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…erson with a liability, thus providing for its evidentiary value. Supreme Court in the decision reported as CRL.A. 134/2016 & conn. matters Page 34 of 177 (1998) 3 SCC 410 Central Bureau of Investigation Vs. V.C. Shukla dealing with Section 34 of Indian Evidence Act held: “17. From a plain reading of the section it is manifest that to make an entry relevant thereunder it must be shown that it has been made in a book, that book is a book of account and that book of account has been regularly kept in the course o…

ITO 16(1)(3), Mumbai vs. L/H of Smt. Vimla Ratilal Mehta, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 3361/MUM/2014[2007-08]Status: DisposedITAT Mumbai09 Dec 2015AY 2007-08

Bench: S/Shri B.R.Baskaran, Am & Pawan Singh, Jm आमकय अऩीर सं./I.T.A. No.3361/Mum/14 (ननधधायण वषा / Assessment Year: 2007-08) बनाम/ Income Tax Officer-16 Shri Ashok Mehta, L/H Of (L) Smt. Vimla Ratilal (1)(3) Vs. Mehta, 201, Jeevan Villa, Room No.220, 2Nd Floor, N Dhabholkar Road, Matru Mandir, Mumbai-400006 Tardeo Road, Mumbai-400007 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 132Section 69

…(4A) do not permit him to presume the receipt of on-money. In view of this, in our opinion, the assessment of undisclosed income on the basis of these seized materials is not justified". iv) The Hon'ble Supreme Court in the case of CBI vs. V. C. Shukla (1998) 3 SCC 410 wherein the Apex Court held that loose sheets of paper could not be considered as "book" and hence entries therein were inadmissible evidence and could not be relied upon. The Court held that only a book was admissible evidence within 19 the meaning of section 34 of the Evidence Act, but not loose sheets of paper. v) The Hon'ble ITAT Delhi Bench i…