How many judgments cite CBI v. V.C. Shukla?

442 judgments on BharatTax cite CBI v. V.C. Shukla (3 SCC 410), spanning 2003 to 2026.

Which sections of the Income Tax Act does CBI v. V.C. Shukla come up under?

It is most often cited in judgments turning on Section 143(3), Section 132, Section 153C, Section 292C, Section 153A, Section 132(4).

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 132 Section 153C Section 292C Section 153A Section 132(4)Section 132(4A)Section 115BBE

Issues it is cited on

dumb documents section 132(4a)section 292c section 34 section 269t section 158bd loose papers onus of proof section 269s income tax settlement commission documents seized section 269ss

Judgments citing CBI v. V.C. Shukla

Urmila Gambhir vs. Commissioner of Income Tax

Appeal is partly allowed

ITA/12/2006HC Delhi23 Dec 2009

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE SIDDHARTH MRIDUL

Section 132Section 158B

…ITA No. 12/2006 Page 1 of 19 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 12/2006 Reserved on: 4th, November,2009 Date of Decision: 23rd December, 2009 SMT. URMILA GAMBHIR LEGAL HEIR OF LATE SHRI SUBHASH GAMBHIR 1/14, WEST PATEL NAGAR, NEW DELHI-8 ..... Appellant Through: Mr. Prem Nath Monga, Adv. versus COMMISSIONER OF INCOME TAX, NEW DELHI ..... Respondent Through: Mr. Sanjeev Sabharwal, Adv.…

Itw Signode India Ltd vs. Collector of Central Excise

Appeal is allowed in part but

C.A. No.-007868-007868 - 1995Supreme Court19 Nov 2003

For Respondent: Collector of Central Excise

Section 11A

…in therafter questioned the vires of the said provision. It is also not in dispute that the said question came up for consideration before a two-Judge Bench of this Court in Easland Combines, Coimbatore Vs. Collector of Central Excise, Coimbatore [(2003) 3 SCC 410] wherein the validity of the Amendment was upheld. However, when this matter was placed before another Division Bench it referred the matter to a three-Judge Bench by an order dated 20th February, 2003 opining: "Earlier this appeal was adjourned awaiting the judgment of this Court in C.A. No. 2693 of 2000, Easland Combines v. Collector…