What is Common Cause v. Union of India authority for?

Additions under the Income Tax Act cannot be made solely based on entries in loose sheets, dumb documents, or mere sworn statements without independent, reliable, and cogent corroborating evidence. Uncorroborated loose papers are not admissible evidence on their own, even if the original context was criminal investigation.

How many judgments cite Common Cause v. Union of India?

267 judgments on BharatTax cite Common Cause v. Union of India (77 Taxmann.com 245), spanning 2016 to 2026.

Which sections of the Income Tax Act does Common Cause v. Union of India come up under?

It is most often cited in judgments turning on Section 132, Section 132(4), Section 153A, Section 143(3), Section 69A, Section 153C.

Common Cause v. Union of India (77 Taxmann.com 245)

Mrs.Gracy Babu, Adoor P.O., Pathanamthitta vs. The DCIT, Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 210/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos. 27 to 31/Coch/2019 Assessment Years : 2004-05 to 2009-10 Jose Thomas, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthitta-691 523. PAN:ADCPT 9216G] (Assessee-Appellant) (Revenue-Respondent) I.T.A. Nos. 32 to 35/Coch/2019 Assessment Years : 2004-05 to 2007-08 Smt. GracyBabu, Vs. The Assistant Commissioner of Padijareveettil, Income-tax, Central Circle, Puthenveedu, Kottayam. Adoor P.O., Pathanamthi…

DCIT 5(1), Indore vs. Shri Mahesh Banasal, Indore

In the result both the appeals of the Revenue and Assessee

ITA 499/IND/2018[10-11]Status: DisposedITAT Indore29 Jul 2019

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2010-11 The Deputy Commissioner Of Vs. Shri Mahesh Bansal, Income Tax 5(1), 44, Manish Bagh, Indore Agrawal Nagar, Indore

Section 132Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 68

…Mahesh Bansal ITA No.499/2018 & C.O.No.10/Ind/2019 आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER Assessment Year 2010-11 The Deputy Commissioner of Vs. Shri Mahesh Bansal, Income Tax 5(1), 44, Manish Bagh, Indore Agrawal Nagar, Indore (Revenue) (Respondent) PAN ABFPB5358Q C.O.No.10/Ind/2019 Assessment Year 2010-11 Shri Mahesh Bansal, Vs. The Deputy Commissioner 44, Manish Bagh, of Income Tax 5(1), Agrawal Nagar, Indore Indore (Appellant) (Respondent) Revenue by Shri…

Birendra Kumar Sharma, Gwalior vs. ACIT 1(1), Bhopal

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 542/IND/2017[09-10]Status: DisposedITAT Indore04 Jun 2019