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

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

The appeals stand partly allowed

ITA 143/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. Deputy Commissioner of Income Tax Central Circle Agra, Agra

The appeals stand partly allowed

ITA 142/AGR/2023[2015-16]Status: DisposedITAT Agra25 Apr 2025AY 2015-16

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. DCIT, CC-, Agra

The appeals stand partly allowed

ITA 141/AGR/2023[2014-15]Status: DisposedITAT Agra25 Apr 2025AY 2014-15

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…

Shri Sridhar Pandey S/O, Auraiya vs. A.C.I.T.-2, Agra

Appeal of the assessee is partly allowed

ITA 495/AGR/2012[2002-03]Status: DisposedITAT Agra24 Apr 2025AY 2002-03

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singh

Section 132Section 153ASection 250

…hat the C.I.T. (Appeal) has erred in law to not follow the ratio laid down by Apex Court that entries in books of account cannot without independent evidence of their trustworthiness fix a liability upon a person as held in the case of CBI vs VC Shukla (1998) 3 SCC 410, 425, 426. (iv) That the C.I.T. (Appeal) has erred on facts and in-law to not follow the ratio laid down by jurisdictional High Court that seized document cannot take place of proof rather they merely create suspicion - CIT vs Chamanlal Dhingra (1994) 121 Taxman 272, 273. 2. That the CIT (appeal) has erred on facts and in-law to sustain the additio…

Sh. Sridhar Pandey, Auraiya vs. A.C.I.T.-2, Agra

Appeal of the assessee is partly allowed

ITA 494/AGR/2012[2005-06]Status: DisposedITAT Agra24 Apr 2025AY 2005-06

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singh

Section 132Section 153ASection 250

…hat the C.I.T. (Appeal) has erred in law to not follow the ratio laid down by Apex Court that entries in books of account cannot without independent evidence of their trustworthiness fix a liability upon a person as held in the case of CBI vs VC Shukla (1998) 3 SCC 410, 425, 426. (iv) That the C.I.T. (Appeal) has erred on facts and in-law to not follow the ratio laid down by jurisdictional High Court that seized document cannot take place of proof rather they merely create suspicion - CIT vs Chamanlal Dhingra (1994) 121 Taxman 272, 273. 2. That the CIT (appeal) has erred on facts and in-law to sustain the additio…

Deputy Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Deepak Suresh Gadge, Nagpur

In the result, appeal of the Revenue is dismissed

ITA 99/NAG/2023[2018-19]Status: DisposedITAT Nagpur03 Apr 2025AY 2018-19

Bench: Shri V. Durga Rao, Hon’Ble & Shri K.M. Roy, Hon’Ble Accountant, Member

Section 132Section 153Section 69C

…cer, satisfactory, the sum so credited may be charged to income tax as the income of the assessee of that previous year." The language of the Law is vague and subjective, thus making us rely on an Apex court decision in the case of CBI vs. V.C. Shukla ((1998) 3 SCC 410), wherein the relevant portion reads thus: "Collection of sheet fastened or bound together so as to form material whole. Loose sheets or scraps of paper cannot be termed as books." In this regard, it is relevant to extract Section 69A of the Act, which reads thus: ITA No.99 & 100/NAG/2023 Deepak Suresh Gadge "69A. Where in any financial year the a…

Deputy Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Deepak Suresh Gadge, Nagpur

In the result, appeal of the Revenue is dismissed

ITA 100/NAG/2023[2019-20]Status: DisposedITAT Nagpur03 Apr 2025AY 2019-20

Bench: Shri V. Durga Rao, Hon’Ble & Shri K.M. Roy, Hon’Ble Accountant, Member

Section 132Section 153Section 69C

…cer, satisfactory, the sum so credited may be charged to income tax as the income of the assessee of that previous year." The language of the Law is vague and subjective, thus making us rely on an Apex court decision in the case of CBI vs. V.C. Shukla ((1998) 3 SCC 410), wherein the relevant portion reads thus: "Collection of sheet fastened or bound together so as to form material whole. Loose sheets or scraps of paper cannot be termed as books." In this regard, it is relevant to extract Section 69A of the Act, which reads thus: ITA No.99 & 100/NAG/2023 Deepak Suresh Gadge "69A. Where in any financial year the a…

Income-Tax Officer, Ward-1(2)(3), Ahmedabad vs. K. Mart, Prem Darwaja

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

ITA 1323/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad01 Apr 2025AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/Ita No.1323/Ahd/2024 निर्धारण वर्ष / Assessment Year : 2017-18 Income Tax Officer Ward-1(2)(3) Ahmedabad K. Mart 38, Teliya Mill Compound O/S. Prem Darwaja Ahmedabad – 380 002 बनाम / V/S. स्थायी लेखा सं./Pan: Aakfk 2520 R अपीलार्थी/ (Appellant) प्रत्यर्थी / (Respondent) Assessee By: Shri Mehul K. Patel, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 26/03/2025 घोषणा की तारीख / Date Of Pronouncement: 01/04/2025 आदेश/Order Per Makarand V. Mahadeokar, Am: This Appeal Filed By The Revenue Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (Hereinafter Referred To As “Cit(A)"] Dated 27.05.2024 Passed For

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri Rignesh Das, Sr.DR
Section 133ASection 142(1)Section 144Section 147Section 148Section 44ASection 69A

…4 The Income Tax Officer vs. K.Mart Asst. Year: 2017-18 cash loan of Rs.2.65 crores. The assessee further relied upon decisions of the Hon'ble Supreme Court in the case of Common Cause v. Union of India [(2017) 394 ITR 220 (SC)] and CBI v. V.C. Shukla [(1998) 3 SCC 410], to contend that documents found in possession of a third party are not admissible as evidence unless corroborated and unless opportunity of rebuttal or cross-examination is provided. In the appellate proceedings, the CIT(A) examined the submissions and the assessment order in detail. It was observed that although the AO issued a show-cause notice…

Mohanraj, Coimbatore vs. DCIT, Central Circle 3, Coimbatore

In the result, all the five appeals filed by the assessee are allowed

ITA 552/CHNY/2024[2018-19]Status: DisposedITAT Chennai11 Mar 2025AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 548 To 552/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 To 2018-19 Shri Mohanraj Deputy Commissioner Of 76, State Bank Road, Vs. Income Tax, Coimbatore-641 018. Central Circle-3 Pan: Ahopm-2335-H Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. S.Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Ms.T.M.Suganthamala, Cit सुनवाई क" तारीख/Date Of Hearing : 26.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per Bench: These Five Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, All Dated 16.02.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2014-15 To 2018-19. 2. The Common Issue Is Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Off By This Consolidated Order. Identical Grounds Are Raised Except For Variation In Figures.

For Appellant: Mr. S.Sridhar, AdvocateFor Respondent: Ms.T.M.Suganthamala, CIT
Section 153ASection 250Section 56

…within ambit and scope of ‘book of entry’ or as ‘evidence’ under the Indian Evidence Act, 1872. In this context, we rely on the law declared by the Hon’ble Supreme Court with regard to acceptance of loose sheets in the case of CBI vs. V.C.Shukla & Ors. [1998] 3 SCC 410 (SC), wherein at para 16 to 18 of the judgement it was observed as under:- "16. To appreciate the contentions raised before us by the learned counsel for the parties it will be necessary at this stage to refer to the material provisions of the Act. Section 3 declares that a fact a relevant to another when it is connected with the other in any of t…

Mohanraj, Coimbatore vs. DCIT, Central Circle 3, Coimbatore

In the result, all the five appeals filed by the assessee are allowed

ITA 551/CHNY/2024[2017-18]Status: DisposedITAT Chennai11 Mar 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 548 To 552/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 To 2018-19 Shri Mohanraj Deputy Commissioner Of 76, State Bank Road, Vs. Income Tax, Coimbatore-641 018. Central Circle-3 Pan: Ahopm-2335-H Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. S.Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Ms.T.M.Suganthamala, Cit सुनवाई क" तारीख/Date Of Hearing : 26.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per Bench: These Five Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, All Dated 16.02.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2014-15 To 2018-19. 2. The Common Issue Is Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Off By This Consolidated Order. Identical Grounds Are Raised Except For Variation In Figures.

For Appellant: Mr. S.Sridhar, AdvocateFor Respondent: Ms.T.M.Suganthamala, CIT
Section 153ASection 250Section 56

…within ambit and scope of ‘book of entry’ or as ‘evidence’ under the Indian Evidence Act, 1872. In this context, we rely on the law declared by the Hon’ble Supreme Court with regard to acceptance of loose sheets in the case of CBI vs. V.C.Shukla & Ors. [1998] 3 SCC 410 (SC), wherein at para 16 to 18 of the judgement it was observed as under:- "16. To appreciate the contentions raised before us by the learned counsel for the parties it will be necessary at this stage to refer to the material provisions of the Act. Section 3 declares that a fact a relevant to another when it is connected with the other in any of t…

Mohanraj, Coimbatore vs. DCIT, Central Circle 3, Chennai

In the result, all the five appeals filed by the assessee are allowed

ITA 549/CHNY/2024[2015-16]Status: DisposedITAT Chennai11 Mar 2025AY 2015-16

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 548 To 552/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 To 2018-19 Shri Mohanraj Deputy Commissioner Of 76, State Bank Road, Vs. Income Tax, Coimbatore-641 018. Central Circle-3 Pan: Ahopm-2335-H Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. S.Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Ms.T.M.Suganthamala, Cit सुनवाई क" तारीख/Date Of Hearing : 26.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per Bench: These Five Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, All Dated 16.02.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2014-15 To 2018-19. 2. The Common Issue Is Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Off By This Consolidated Order. Identical Grounds Are Raised Except For Variation In Figures.

For Appellant: Mr. S.Sridhar, AdvocateFor Respondent: Ms.T.M.Suganthamala, CIT
Section 153ASection 250Section 56

…within ambit and scope of ‘book of entry’ or as ‘evidence’ under the Indian Evidence Act, 1872. In this context, we rely on the law declared by the Hon’ble Supreme Court with regard to acceptance of loose sheets in the case of CBI vs. V.C.Shukla & Ors. [1998] 3 SCC 410 (SC), wherein at para 16 to 18 of the judgement it was observed as under:- "16. To appreciate the contentions raised before us by the learned counsel for the parties it will be necessary at this stage to refer to the material provisions of the Act. Section 3 declares that a fact a relevant to another when it is connected with the other in any of t…

Mohanraj, Coimbatore vs. DCIT, Central Circle 3, Coimbatore

In the result, all the five appeals filed by the assessee are allowed

ITA 548/CHNY/2024[2014-15]Status: DisposedITAT Chennai11 Mar 2025AY 2014-15

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 548 To 552/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15 To 2018-19 Shri Mohanraj Deputy Commissioner Of 76, State Bank Road, Vs. Income Tax, Coimbatore-641 018. Central Circle-3 Pan: Ahopm-2335-H Coimbatore. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. S.Sridhar, Advocate ""यथ" क" ओर से/Respondent By : Ms.T.M.Suganthamala, Cit सुनवाई क" तारीख/Date Of Hearing : 26.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.03.2025 आदेश /O R D E R Per Bench: These Five Appeals At The Instance Of The Assessee Are Directed Against Five Separate Orders Of Cit(A), Chennai-20, All Dated 16.02.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2014-15 To 2018-19. 2. The Common Issue Is Raised In These Appeals, Hence, They Were Heard Together & Are Being Disposed Off By This Consolidated Order. Identical Grounds Are Raised Except For Variation In Figures.

For Appellant: Mr. S.Sridhar, AdvocateFor Respondent: Ms.T.M.Suganthamala, CIT
Section 153ASection 250Section 56

…within ambit and scope of ‘book of entry’ or as ‘evidence’ under the Indian Evidence Act, 1872. In this context, we rely on the law declared by the Hon’ble Supreme Court with regard to acceptance of loose sheets in the case of CBI vs. V.C.Shukla & Ors. [1998] 3 SCC 410 (SC), wherein at para 16 to 18 of the judgement it was observed as under:- "16. To appreciate the contentions raised before us by the learned counsel for the parties it will be necessary at this stage to refer to the material provisions of the Act. Section 3 declares that a fact a relevant to another when it is connected with the other in any of t…

Deputy Commissioner of Income Tax, Numgambakkam vs. Jagannathan Sekat, Chennai

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

ITA 2220/CHNY/2024[2016-17]Status: DisposedITAT Chennai28 Feb 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. R. Venkata Raman, CAFor Respondent: Mr. Nilay Baran Som, CIT
Section 132(4)Section 143(3)Section 153CSection 69

…efully examined the law declared by the Hon'ble Apex have carefully examined the law declared by the Hon'ble Apex Court with regard to acceptance of loose sheets Court with regard to acceptance of loose sheets in the case of n the case of V.C. Shukla [1998] 3 SCC 410 [1998] 3 SCC 410, wherein at paragraphs 16 to 18 of the at paragraphs 16 to 18 of the judgment, it was observed observed as under: "16. To appreciate the contentions raised before us by the learned "16. To appreciate the contentions raised before us by the learned "16. To appreciate the contentions raised before us by the learned counsel for the p…

Deputy Commissioner of Income Tax, Chennai vs. Gopu Rajagopal, Chennai

In the result, both the appeal of the Revenue and cross objections

ITA 1811/CHNY/2024[2017-18]Status: DisposedITAT Chennai28 Feb 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.Vijay Mehta, CAFor Respondent: Mr.Nathala Ravi Babu, CIT
Section 132(4)Section 69A

…orroborative evidence absence of corroborative evidence. Our view finds support in the decisions nds support in the decisions of the Hon’ble Supreme Court in the case of Hon’ble Supreme Court in the case of C.B.I. v. V.C. Shukla C.B.I. v. V.C. Shukla [1998] 3 SCC 410 and and Common Cause (A Registered Society) Vs Common Cause (A Registered Society) Vs Union of India (394 ITR 220) Union of India (394 ITR 220). Having regard to this position of law, we . Having regard to this position of law, we now advert to the noting’s noting’s found in the material seized from the premises und in the material seized from th…

DCIT, Central Circle 2(3), Chennai vs. Vavipalayam Selvaraju Thennerasu, Namakkal

In the result, both the appeals stand dismissed

ITA 1153/CHNY/2024[2015-16]Status: DisposedITAT Chennai24 Feb 2025AY 2015-16

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.1152/Chny/2024 (िनधा*रण वष* / Assessment Year: 2015-16) Dcit Smt. Amutha Thennarasu बनाम/ Central Circle-2(3) 2/352, Vavipalayam, Vs. Chennai. Kollaram P.O., Namakkal -637 201. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abypa-7011-Q (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2. आयकरअपील सं. / Ita No.1153/Chny/2024 (िनधा*रण वष* / Assessment Year: 2015-16) Dcit Shri Vavipalayam Selvaraju Thennarasu बनाम/ Central Circle-2(3) 2/352, Vavipalayam, Vs. Chennai. Kollaram P.O, Namakkal -637 201. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abfpt-8530-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Clement Ramesh Kumar (Cit) -Ld. Dr " थ"कीओरसे/Respondent By : Shri M.V. Swaroop (Advocate) - Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 08-01-2025 घोषणाकीतारीख /Date Of Pronouncement : 24-02-2025 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri Clement Ramesh Kumar (CIT) -Ld. DRFor Respondent: Shri M.V. Swaroop (Advocate) - Ld. AR
Section 132Section 143

…essee was, in fact, in receipt of the payments as noted in the seized material. In the present case, this burden was not discharged by the revenue. 4.8 Similarly, 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 MiIIs (26 ITR 775), corroborative evidence would be essential to support the evidence found in third-party premises. 4.9 In the light of all these facts, it was held by Ld. CIT(A) that the loose sheets were merely dumb document. The AO coul…

DCIT, Central Circle 2(3), Chennai vs. Amutha Thennarasu, Namakkal

In the result, both the appeals stand dismissed

ITA 1152/CHNY/2024[2015-16]Status: DisposedITAT Chennai24 Feb 2025AY 2015-16

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.1152/Chny/2024 (िनधा*रण वष* / Assessment Year: 2015-16) Dcit Smt. Amutha Thennarasu बनाम/ Central Circle-2(3) 2/352, Vavipalayam, Vs. Chennai. Kollaram P.O., Namakkal -637 201. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abypa-7011-Q (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2. आयकरअपील सं. / Ita No.1153/Chny/2024 (िनधा*रण वष* / Assessment Year: 2015-16) Dcit Shri Vavipalayam Selvaraju Thennarasu बनाम/ Central Circle-2(3) 2/352, Vavipalayam, Vs. Chennai. Kollaram P.O, Namakkal -637 201. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abfpt-8530-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Clement Ramesh Kumar (Cit) -Ld. Dr " थ"कीओरसे/Respondent By : Shri M.V. Swaroop (Advocate) - Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 08-01-2025 घोषणाकीतारीख /Date Of Pronouncement : 24-02-2025 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri Clement Ramesh Kumar (CIT) -Ld. DRFor Respondent: Shri M.V. Swaroop (Advocate) - Ld. AR
Section 132Section 143

…essee was, in fact, in receipt of the payments as noted in the seized material. In the present case, this burden was not discharged by the revenue. 4.8 Similarly, 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 MiIIs (26 ITR 775), corroborative evidence would be essential to support the evidence found in third-party premises. 4.9 In the light of all these facts, it was held by Ld. CIT(A) that the loose sheets were merely dumb document. The AO coul…

Sri. D. K Shivakumar, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(4), Bengaluru

ITA 1064/BANG/2024[2018-19]Status: DisposedITAT Bangalore21 Feb 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan Kassessment Year : 2018-19

For Appellant: S/ShriFor Respondent: Shri.Y. V. Raviraj, Sr. Standing Counsel
Section 132(4)Section 143(2)Section 250Section 292CSection 69ASection 69B

…69A of the Act. 19 The addition is made out on basis of loose sheets of documents, which does not come under the ambit of ‘books of entry’ or as ‘evidence’ under the Indian Evidence Act. Reliance is placed on following decisions:  CBI Vs. V.C. Shukla (1998) 3 SCC 410  Common Cause and others Vs. Union of India (2017) 11 SCC 731  DCIT, Circle – 1(4) Vs. Sunil Kumar Sharma, W.A.NO. 830/2022 AND W.A.NO. 831/2022 (Karnataka High Court) Further, the assessing officer and the Hon’ble CIT(A) have stated the loose sheets found are backed by the statement made by Mr. Anjaneya and Mr. Rajendran. The assessing officer…

ACIT CC -6(1), Mumbai, Bkc vs. Prashant Prakash Nilawar, Pnue

In the result, appeal of the assessee is partly allowed

ITA 5689/MUM/2024[2021-22]Status: DisposedITAT Mumbai12 Feb 2025AY 2021-22

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2021-22

For Appellant: Shri Nishit Gandhi, ARFor Respondent: Shri Amol Kirtane,CIT-DR and Shri Mahesh Pamnani, Sr.DR
Section 132Section 143(2)Section 143(3)Section 148Section 65BSection 69ASection 69CSection 6C

…we feel that the questions which are sought to be referred arise out of a finding of fact recorded by the Tribunal on pure appreciation of evidence." 9.6. We also refer to the decision of Hon'ble Supreme Court in the case of CBI vs. V.C. Shukla & Ors. 1998 (3 SCC 410) (SC), where Section 34 of the Evidence Act, 1872 has been explained and held that entries in a file containing loose sheets of papers were not "book" and hence entries therein were not admissible under Section 34 of the Prashant Prakash Nilawar, AY 20021-22 Evidence Act. Further, it was also held in this case that entries in books of account shal…

Prashant Prakash Nilawar, Pune vs. DCIT CC 6(1)-Mumbai, Mumbai

In the result, appeal of the assessee is partly allowed

ITA 5073/MUM/2024[2021-2022]Status: DisposedITAT Mumbai12 Feb 2025AY 2021-2022

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2021-22

For Appellant: Shri Nishit Gandhi, ARFor Respondent: Shri Amol Kirtane,CIT-DR and Shri Mahesh Pamnani, Sr.DR
Section 132Section 143(2)Section 143(3)Section 148Section 65BSection 69ASection 69CSection 6C

…we feel that the questions which are sought to be referred arise out of a finding of fact recorded by the Tribunal on pure appreciation of evidence." 9.6. We also refer to the decision of Hon'ble Supreme Court in the case of CBI vs. V.C. Shukla & Ors. 1998 (3 SCC 410) (SC), where Section 34 of the Evidence Act, 1872 has been explained and held that entries in a file containing loose sheets of papers were not "book" and hence entries therein were not admissible under Section 34 of the Prashant Prakash Nilawar, AY 20021-22 Evidence Act. Further, it was also held in this case that entries in books of account shal…

Vinubhai Mohanlal Dobaria vs. Chief Commissioner of Income Tax

The appeal is disposed of in the aforesaid terms

C.A. No.-001977-001977 - 2025Supreme Court07 Feb 2025

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 143(1)Section 276C

…notes in an Indian statute, as in an Act of Parliament cannot be referred to for the purpose of construing the statute. Similar view was expressed in Board of Muslim Wakfs, Rajasthan v. Radha Kishan [(1979) 2 SCC 468] and Kalawatibai v. Soiryabai [(1991) 3 SCC 410 : AIR 1991 SC 1581] . Marginal note certainly cannot control the meaning of the body of the section if the language employed there is clear. (See Nandini Satpathy v. P.L. Dani [(1978) 2 SCC 424 : 1978 SCC (Cri) 236 : AIR 1978 SC 1025] .) In the present case as noted above, the provisions of Section 276-CC are in clear terms. There is no scope…