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

Rishabh Steel Supplier, Gandhidham vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 414/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 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)  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 evidence of the…

Priyansi Corporation, Dist Rajkot vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for

ITA 408/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकर अपीलसं./Ita No.400/Rjt/2023

Section 143(3)Section 250

…session 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) 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 evidence of the pers…

Narendrakumar Bhanwerlal Nimbavat HUF, Gandhidham vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 407/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 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)  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 evidence of the…

Mahavir Impex, Gandhidham vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 406/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 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)  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 evidence of the…

Champalal Company, Gandhidham vs. DCIT, CC-1, Rajkot

ITA 405/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकर अपीलसं./Ita No.400/Rjt/2023

Section 143(3)Section 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) • 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 evidence of the…

Oswal Agricomm Private Limited, Gandhidham vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 404/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 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)  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 evidence of the…

Oswal Petrochem, Gandhidham vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for

ITA 402/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकर अपीलसं./Ita No.400/Rjt/2023

Section 143(3)Section 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) • 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 evidence of the…

Shri Ramji Hamir Virda, Gandhidham vs. The DCIT, Central Circle-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 400/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 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)  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 evidence of the…

Deputy Commissioner of Income-Tax, Madurai vs. M/S Industrial Mineral Co., 100% Eou, Tuticorin

In the result, the assessee’s appeal ITA No

ITA 529/CHNY/2023[2012]Status: DisposedITAT Chennai21 May 2025

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.390/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) M/S. Industrial Mineral Co. 100% Eou Acit बनाम/ 1/1C, Harbour Express Highway, Central Circle-(1), Vs. Thermal Nagar So, Tuticorin-628 006. Madurai "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaafi-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपील सं./ Ita No.529/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) Acit M/S. Industrial Mineral Co. 100% Eou बनाम/ Central Circle-(1), 1/1C, Harbour Express Highway, Vs. Madurai Thermal Nagar So, Tuticorin 628006 "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaafi-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओर से/ Assessee By : Shri N. Arjun Raj (Advocate) – Ld.Ar ""थ" की ओर से/Revenue By : Shri R. Clement Ramesh Kumar (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 26-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-05-2025 आदेश / O R D E R

For Appellant: Shri N. Arjun Raj (Advocate) – Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -Ld. DR
Section 143(3)Section 153ASection 153A(1)Section 69B

…e form, not shown to form part of the books of accounts regularly maintained by the assessee or his business entities, do not constitute material evidence. The Hon’ble Court referred to the decision of Hon’ble Supreme Court in the case of CBI vs. V.C. Shukla (3 SCC 410) as well as another decision in Common Cause vs. UOI (supra) while arriving at such a conclusion. The Hon’ble Supreme Court in the case of CBI vs. V.C. Shukla (3 SCC 410) held 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 transaction…

Industrial Mineral Co, 100%Eou, Tuticorin vs. ACIT, Central Circle-1, Madurai

In the result, the assessee’s appeal ITA No

ITA 390/CHNY/2023[2012-13]Status: DisposedITAT Chennai21 May 2025AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.390/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) M/S. Industrial Mineral Co. 100% Eou Acit बनाम/ 1/1C, Harbour Express Highway, Central Circle-(1), Vs. Thermal Nagar So, Tuticorin-628 006. Madurai "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaafi-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकरअपील सं./ Ita No.529/Chny/2023 (िनधा(रण वष( / Assessment Year: 2012-13) Acit M/S. Industrial Mineral Co. 100% Eou बनाम/ Central Circle-(1), 1/1C, Harbour Express Highway, Vs. Madurai Thermal Nagar So, Tuticorin 628006 "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaafi-9714-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओर से/ Assessee By : Shri N. Arjun Raj (Advocate) – Ld.Ar ""थ" की ओर से/Revenue By : Shri R. Clement Ramesh Kumar (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 26-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-05-2025 आदेश / O R D E R

For Appellant: Shri N. Arjun Raj (Advocate) – Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -Ld. DR
Section 143(3)Section 153ASection 153A(1)Section 69B

…e form, not shown to form part of the books of accounts regularly maintained by the assessee or his business entities, do not constitute material evidence. The Hon’ble Court referred to the decision of Hon’ble Supreme Court in the case of CBI vs. V.C. Shukla (3 SCC 410) as well as another decision in Common Cause vs. UOI (supra) while arriving at such a conclusion. The Hon’ble Supreme Court in the case of CBI vs. V.C. Shukla (3 SCC 410) held 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 transaction…

Deputy Commissioner of Income Taxcentral Circle-2(4), Chennai vs. K. Rethinam, Dindigul

Appeals of the revenue are dismissed

ITA 1283/CHNY/2023[2017-18]Status: DisposedITAT Chennai30 Apr 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri Jagadish

For Respondent: Mr. V.Justin,CIT
Section 132(4)

…in receipt of the payments as noted in the seized material”. It is evident that such a burden has not been discharged by the revenue in the case of the Appellant. As per the decisions of the Hon'ble Apex Court in the cases of CBI Vs. VC Shukla & Others (1998) 3 SCC 410, Common Cause (A Registered Society) Vs. Union of India (2017) 77 taxmann.com 254 (SC) and Dhakeshwari Cotton Mills Lids. CIT (1954) 26 ITR 775 (SC) corroborative evidence is essential to support the evidence found in third party premise. In order to properly appreciate the issue, it is useful to refer to the following extract from the decision of…

DCIT, Central Circle-2(4), Chennai vs. Jagannathan Sekar, Chennai

Appeals of the revenue are dismissed

ITA 1281/CHNY/2023[2017-18]Status: DisposedITAT Chennai30 Apr 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri Jagadish

For Respondent: Mr. V.Justin,CIT
Section 132(4)

…in receipt of the payments as noted in the seized material”. It is evident that such a burden has not been discharged by the revenue in the case of the Appellant. As per the decisions of the Hon'ble Apex Court in the cases of CBI Vs. VC Shukla & Others (1998) 3 SCC 410, Common Cause (A Registered Society) Vs. Union of India (2017) 77 taxmann.com 254 (SC) and Dhakeshwari Cotton Mills Lids. CIT (1954) 26 ITR 775 (SC) corroborative evidence is essential to support the evidence found in third party premise. In order to properly appreciate the issue, it is useful to refer to the following extract from the decision of…

Deputy Commissioner of Income Tax, Central Circle-2(4), Chennai vs. K. Rethinam, Dindigul

Appeals of the revenue are dismissed

ITA 1274/CHNY/2023[2015-16]Status: DisposedITAT Chennai30 Apr 2025AY 2015-16

Bench: Shri Manu Kumar Giri & Shri Jagadish

For Respondent: Mr. V.Justin,CIT
Section 132(4)

…in receipt of the payments as noted in the seized material”. It is evident that such a burden has not been discharged by the revenue in the case of the Appellant. As per the decisions of the Hon'ble Apex Court in the cases of CBI Vs. VC Shukla & Others (1998) 3 SCC 410, Common Cause (A Registered Society) Vs. Union of India (2017) 77 taxmann.com 254 (SC) and Dhakeshwari Cotton Mills Lids. CIT (1954) 26 ITR 775 (SC) corroborative evidence is essential to support the evidence found in third party premise. In order to properly appreciate the issue, it is useful to refer to the following extract from the decision of…

Agra Infraland Developers Private Limited, Agra vs. Joint Commissioner of Income Tax Central Circle Range Central, Agra

The appeals stand partly allowed

ITA 150/AGR/2023[2019-20]Status: DisposedITAT Agra25 Apr 2025AY 2019-20

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.141/Agr/2023 (िनधा"रणवष" / Assessment Year:2014-15) & 2. आयकरअपीलसं./ Ita No.142/Agr/2023 (िनधा"रणवष" / Assessment Year:2015-16) & 3. आयकरअपीलसं./ Ita No.143/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 4. आयकरअपीलसं./ Ita No.144/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 5. आयकरअपीलसं./ Ita No.145/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 6. आयकरअपीलसं./ Ita No.146/Agr/2023 (िनधा"रणवष" / Assessment Year:2019-20) & 7. आयकरअपीलसं./ Ita No.147/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 8. आयकरअपीलसं./ Ita No.148/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 9. आयकरअपीलसं./ Ita No.149/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 10. आयकरअपीलसं./ Ita No.150/Agr/2023

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. DRFor Respondent: Sh. Sukesh Kumar Jain – Ld. CIT-DR
Section 143(3)Section 234

…ourt referred to the decision of Hon’ble Supreme Court in the case of CBI vs. V.C. Shukla (3 SCC 410) as well as another decision in Common Cause vs. UOI (supra)while arriving at such a conclusion. The Hon’ble Supreme Court in the case of CBI vs. V.C. Shukla (3 SCC 410) held 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 is that independent corroborative evidence is required in respect of entries in regular books of accounts and…

Agra Infraland Developers Private Limited, Agra vs. Joint Commissioner of Income Tax, Central Circle, Range Central, Agra

The appeals stand partly allowed

ITA 149/AGR/2023[2018-19]Status: DisposedITAT Agra25 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.141/Agr/2023 (िनधा"रणवष" / Assessment Year:2014-15) & 2. आयकरअपीलसं./ Ita No.142/Agr/2023 (िनधा"रणवष" / Assessment Year:2015-16) & 3. आयकरअपीलसं./ Ita No.143/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 4. आयकरअपीलसं./ Ita No.144/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 5. आयकरअपीलसं./ Ita No.145/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 6. आयकरअपीलसं./ Ita No.146/Agr/2023 (िनधा"रणवष" / Assessment Year:2019-20) & 7. आयकरअपीलसं./ Ita No.147/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 8. आयकरअपीलसं./ Ita No.148/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 9. आयकरअपीलसं./ Ita No.149/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 10. आयकरअपीलसं./ Ita No.150/Agr/2023

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. DRFor Respondent: Sh. Sukesh Kumar Jain – Ld. CIT-DR
Section 143(3)Section 234

…ourt referred to the decision of Hon’ble Supreme Court in the case of CBI vs. V.C. Shukla (3 SCC 410) as well as another decision in Common Cause vs. UOI (supra)while arriving at such a conclusion. The Hon’ble Supreme Court in the case of CBI vs. V.C. Shukla (3 SCC 410) held 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 is that independent corroborative evidence is required in respect of entries in regular books of accounts and…

Agra Infraland Developers Private Limited, Agra vs. Joint Commissioner of Income Tax, Central Circle, Range Circle, Agra

The appeals stand partly allowed

ITA 148/AGR/2023[2017-18]Status: DisposedITAT Agra25 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.141/Agr/2023 (िनधा"रणवष" / Assessment Year:2014-15) & 2. आयकरअपीलसं./ Ita No.142/Agr/2023 (िनधा"रणवष" / Assessment Year:2015-16) & 3. आयकरअपीलसं./ Ita No.143/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 4. आयकरअपीलसं./ Ita No.144/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 5. आयकरअपीलसं./ Ita No.145/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 6. आयकरअपीलसं./ Ita No.146/Agr/2023 (िनधा"रणवष" / Assessment Year:2019-20) & 7. आयकरअपीलसं./ Ita No.147/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 8. आयकरअपीलसं./ Ita No.148/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 9. आयकरअपीलसं./ Ita No.149/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 10. आयकरअपीलसं./ Ita No.150/Agr/2023

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. DRFor Respondent: Sh. Sukesh Kumar Jain – Ld. CIT-DR
Section 143(3)Section 234

…ourt referred to the decision of Hon’ble Supreme Court in the case of CBI vs. V.C. Shukla (3 SCC 410) as well as another decision in Common Cause vs. UOI (supra)while arriving at such a conclusion. The Hon’ble Supreme Court in the case of CBI vs. V.C. Shukla (3 SCC 410) held 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 is that independent corroborative evidence is required in respect of entries in regular books of accounts and…

Agra Infraland Developers Pvt. Ltd, Agra vs. JCIT, CC, Kanpur

The appeals stand partly allowed

ITA 147/AGR/2023[2016-17]Status: DisposedITAT Agra25 Apr 2025AY 2016-17

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.141/Agr/2023 (िनधा"रणवष" / Assessment Year:2014-15) & 2. आयकरअपीलसं./ Ita No.142/Agr/2023 (िनधा"रणवष" / Assessment Year:2015-16) & 3. आयकरअपीलसं./ Ita No.143/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 4. आयकरअपीलसं./ Ita No.144/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 5. आयकरअपीलसं./ Ita No.145/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 6. आयकरअपीलसं./ Ita No.146/Agr/2023 (िनधा"रणवष" / Assessment Year:2019-20) & 7. आयकरअपीलसं./ Ita No.147/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 8. आयकरअपीलसं./ Ita No.148/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 9. आयकरअपीलसं./ Ita No.149/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 10. आयकरअपीलसं./ Ita No.150/Agr/2023

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. DRFor Respondent: Sh. Sukesh Kumar Jain – Ld. CIT-DR
Section 143(3)Section 234

…ourt referred to the decision of Hon’ble Supreme Court in the case of CBI vs. V.C. Shukla (3 SCC 410) as well as another decision in Common Cause vs. UOI (supra)while arriving at such a conclusion. The Hon’ble Supreme Court in the case of CBI vs. V.C. Shukla (3 SCC 410) held 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 is that independent corroborative evidence is required in respect of entries in regular books of accounts and…

Agra Infraland Developers Private Limited, Agra vs. Assistant Commissioner of Income Tax, Central Circle, Agra

The appeals stand partly allowed

ITA 146/AGR/2023[2019-20]Status: DisposedITAT Agra25 Apr 2025AY 2019-20

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.141/Agr/2023 (िनधा"रणवष" / Assessment Year:2014-15) & 2. आयकरअपीलसं./ Ita No.142/Agr/2023 (िनधा"रणवष" / Assessment Year:2015-16) & 3. आयकरअपीलसं./ Ita No.143/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 4. आयकरअपीलसं./ Ita No.144/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 5. आयकरअपीलसं./ Ita No.145/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 6. आयकरअपीलसं./ Ita No.146/Agr/2023 (िनधा"रणवष" / Assessment Year:2019-20) & 7. आयकरअपीलसं./ Ita No.147/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 8. आयकरअपीलसं./ Ita No.148/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 9. आयकरअपीलसं./ Ita No.149/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 10. आयकरअपीलसं./ Ita No.150/Agr/2023

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. DRFor Respondent: Sh. Sukesh Kumar Jain – Ld. CIT-DR
Section 143(3)Section 234

…ourt referred to the decision of Hon’ble Supreme Court in the case of CBI vs. V.C. Shukla (3 SCC 410) as well as another decision in Common Cause vs. UOI (supra)while arriving at such a conclusion. The Hon’ble Supreme Court in the case of CBI vs. V.C. Shukla (3 SCC 410) held 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 is that independent corroborative evidence is required in respect of entries in regular books of accounts and…

Agra Infraland Developers Private Limited, Agra vs. Deputy Commissioner of Income Tax, Central Circle, Agra

The appeals stand partly allowed

ITA 145/AGR/2023[2018-19]Status: DisposedITAT Agra25 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.141/Agr/2023 (िनधा"रणवष" / Assessment Year:2014-15) & 2. आयकरअपीलसं./ Ita No.142/Agr/2023 (िनधा"रणवष" / Assessment Year:2015-16) & 3. आयकरअपीलसं./ Ita No.143/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 4. आयकरअपीलसं./ Ita No.144/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 5. आयकरअपीलसं./ Ita No.145/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 6. आयकरअपीलसं./ Ita No.146/Agr/2023 (िनधा"रणवष" / Assessment Year:2019-20) & 7. आयकरअपीलसं./ Ita No.147/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 8. आयकरअपीलसं./ Ita No.148/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 9. आयकरअपीलसं./ Ita No.149/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 10. आयकरअपीलसं./ Ita No.150/Agr/2023

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. DRFor Respondent: Sh. Sukesh Kumar Jain – Ld. CIT-DR
Section 143(3)Section 234

…ourt referred to the decision of Hon’ble Supreme Court in the case of CBI vs. V.C. Shukla (3 SCC 410) as well as another decision in Common Cause vs. UOI (supra)while arriving at such a conclusion. The Hon’ble Supreme Court in the case of CBI vs. V.C. Shukla (3 SCC 410) held 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 is that independent corroborative evidence is required in respect of entries in regular books of accounts and…

Agra Infraland Developers Private Limited, Agra vs. Deputy Commissioner of Income Tax, Central Circle Agra, Agra

The appeals stand partly allowed

ITA 144/AGR/2023[2017-18]Status: DisposedITAT Agra25 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.141/Agr/2023 (िनधा"रणवष" / Assessment Year:2014-15) & 2. आयकरअपीलसं./ Ita No.142/Agr/2023 (िनधा"रणवष" / Assessment Year:2015-16) & 3. आयकरअपीलसं./ Ita No.143/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 4. आयकरअपीलसं./ Ita No.144/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 5. आयकरअपीलसं./ Ita No.145/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 6. आयकरअपीलसं./ Ita No.146/Agr/2023 (िनधा"रणवष" / Assessment Year:2019-20) & 7. आयकरअपीलसं./ Ita No.147/Agr/2023 (िनधा"रणवष" / Assessment Year:2016-17) & 8. आयकरअपीलसं./ Ita No.148/Agr/2023 (िनधा"रणवष" / Assessment Year:2017-18) & 9. आयकरअपीलसं./ Ita No.149/Agr/2023 (िनधा"रणवष" / Assessment Year:2018-19) & 10. आयकरअपीलसं./ Ita No.150/Agr/2023

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. DRFor Respondent: Sh. Sukesh Kumar Jain – Ld. CIT-DR
Section 143(3)Section 234

…ourt referred to the decision of Hon’ble Supreme Court in the case of CBI vs. V.C. Shukla (3 SCC 410) as well as another decision in Common Cause vs. UOI (supra)while arriving at such a conclusion. The Hon’ble Supreme Court in the case of CBI vs. V.C. Shukla (3 SCC 410) held 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 is that independent corroborative evidence is required in respect of entries in regular books of accounts and…