Common Cause v. Union of India

77 Taxmann.com 245Supreme Court of India2017#305 most cited

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.

267

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2026.

Also referred to as

Common Cause v. Union of India · loose papers · dumb documents · corroborating evidence · independent evidence · sworn statements · Section 69A · Section 132 · search assessment · admissibility of evidence · evidence income tax · retracted statement

Also reported as

222 ITR 260

Sections most often in play

Section 132Section 132(4)Section 153ASection 143(3)Section 69ASection 153CSection 69Section 292C

Issues it is cited on

hundi transactiontax recovery officerjewellery found during searchretraction of statementdumb documentspeak credit theoryretracted statementsection 158bdincome tax settlement commissionsection 132(4a)section 292cloose papers

Judgments citing Common Cause v. Union of India

Numbus Projects Limited, Delhi vs. DCIT, Central Circle-2, Noida

The appeal are disposed of as not pressed

ITA 5013/DEL/2025[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

Section 132Section 142(1)Section 147Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.5013/Del/2025, A.Y. 2015-16 ITA No.5014/Del/2025, A.Y. 2016-17 ITA No.5015/Del/2025, A.Y. 2017-18 Nimbus Projects Limited Dy. Commissioner of 1001-1006, Income Tax, 10th Floor, Vs. Central Circle-II, Narain Manzil, 23, Noida Bara Khamba Road, Connaught Place, Delhi PAN: AAACN0116H (Appellant) (Respondent) Appellant by Sh. Sh. Gagen R. Khandelwal, Adv. Sh. Jaind Kumar Jaiswal, Adv. Respondent by Ms. Ankush Kalra, Sr. DR Date of Hearing 09/12/2025 Dat…

Principal Commissioner Of Income Tax Central Kanpur vs. Rajan Rajesh Kumar

The Appeal stands dismissed without being admitted

ITA/12/2024HC Uttarakhand17 Dec 2025

Bench: This Court Being Aggrieved By The Judgment & Order Dated 08.02.2024, Whereby The Appellate Tribunal Was Pleased To Allow The Appeal Of The Respondent. 3.

For Appellant: Mr. Hari Mohan Bhatia, learned counsel
Section 133ASection 151

…2025:UHC:11294-DB 1 Reserved IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SRI G. NARENDAR AND HON’BLE SRI JUSTICE SUBHASH UPADHYAY Date of Judgment:17.12.2025 Reserved on : 31.10.2025 INCOME TAX APPEAL No. 12 OF 2024 Principal Commissioner of Income Tax (Central), Kanpur. ….Appellant. Versus Rajan Rajesh Kumar …Respondent Counsel for the appellant : Mr. Hari Mohan Bhatia, learned counsel. Counsel for the respondent / caveator : Mr. Sivaraman, Mr. C.S. Rawat and Mr. Vivek Kumar, learned counsels for the respondent.…

ACIT, CC, Agra vs. M/S. United Farm Product Private Limited, Agra

In the result, appeal preferred by the revenue is dismissed

ITA 299/AGR/2025[2022-23]Status: DisposedITAT Agra04 Dec 2025AY 2022-23

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhacit, Cc, Vs. M/S. United Farm Product Pvt. Ltd., 2/220, 2Nd Floor, Glory Plaza, Agra. Soor Sadan, M.G. Road, Agra – 282 002 (Agra) (Pan :Aaccu2505M) (Appellant) (Respondent) Assessee By : Shri Sudhir Sehgal, Advocate Shri Deependra Mohan, Ca Revenue By : Shri Arun Kumar Yadav, Cit Dr Date Of Hearing : 13.10.2025 Date Of Order : 04.12.2025 O R D E R Per S. Rifaur Rahman,Am: 1. This Appeal Is Filed By The Revenue Against The Order Of Ld. Commissioner Of Income-Tax (Appeals), Kanpur – 4 Dated 28.03.2025 For Assessment Year2022-23 Raising Following Grounds Of Appeal :- “L. Whether On Facts & Circumstances Of The Case & In Law. The Ld. Cit(A)-Iv. Kanpur Has Erred In Deleting The Addition Of Rs.43,71,37,934/- On Account Of Unexplained Expenditure U/S 69C Of The Act Incurred For Construction Of Plant At Mewat, Haryana, Without Appreciating The Fact That The Assessee Company Itself Has Surrendered Amount Of Rs.41,40,35,700/- & Admitted To Take The Unexplained Expenditure At Rs.43,71,37,934/- Incurred In The 2 Construction Of Said Plant. Hence, The Addition Made By The Ao Is Based On Admittance By The Assessee, Which Is Corroborated By The Incriminating Material Found During The Course Of Search. 2. Whether On Facts & Circumstances Of The Case & In Law, Ld. Cit(A)-Iv. Kanpur Has Erred In Deleting The Addition. Without Appreciating The Facts That The Assessing Officer Has Passed The Assessment Order After Thoroughly Examining & Analysing The Seized Material & Proper Appreciation Of Facts Of Unexplained Expenditure U/S 69C Of The Act.”

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’: AGRA BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ACIT, CC, vs. M/s. United Farm Product Pvt. Ltd., 2/220, 2nd Floor, Glory Plaza, Agra. Soor Sadan, M.G. Road, Agra – 282 002 (Agra) (PAN :AACCU2505M) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sudhir Sehgal, Advocate Shri Deependra Mohan, CA REVENUE BY : Shri Arun Kumar Yadav, CIT DR Date of Hearing : 13.10.2025 Date of Order : 04.12.2025 O R D E R PER S. RIFAUR RAHMAN,AM: 1. This appeal is filed by the Revenue against the order of ld. Commissioner of Income-tax (…

Msl Fish Traders Private Limited, Bhubaneswar vs. Dy.CIT, Central Circle-2, Bhubaneswar

In the result, both the appeals of the assessee stand allowed

ITA 333/CTK/2025[2018-2019]Status: DisposedITAT Cuttack03 Dec 2025AY 2018-2019

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.332 & 333/Ctk/2025 ("नधा"रण वष" / Assessment Years: 2017-18 & 2018-19) Msl Fish Traders Private Limited, Vs Dcit, Central Circle-2, Rooom No.14, Fish Market, Unit-4, Bhubaneswar. Bhubaneswar. Pan No. : Aajcm 1080 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri D.Parida, Ca & Shri Chitrasen Parida, Adv राज"व क" ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Ld Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 3 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 3 /12/2025 आदेश / O R D E R Per Bench : These Are Appeals Filed By The Assessee Against The Separate Orders Dated 31.3.2025 Passed By Ld Cit(A), Bhubaneswar-2 In Appeal No.Cit(A), Bhubaneswar-2/11252/2017-18 For The Assessment Years 2017-18 & 2018-19, Respectively. 2. Shri D.Parida & Shri Chitrasen Parida, Ld Ars Appeared For The Assessee & Shri Ashim Kumar Chakraborty, Ld Cit Dr Appeared For The Revenue. 3. It Was Submitted By Ld Ar That The Assessee Has Filed Written Submission, Which Reads As Follows:

For Appellant: Shri D.Parida, CA and Shri ChitrasenFor Respondent: Shri Ashim Kumar Chakraborty, ld CIT
Section 132Section 153ASection 246ASection 250Section 69

…आयकर अपील"य अ"धकरण, कटक "यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) "ी जाज" माथन, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य के सम" । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA Nos.332 & 333/CTK/2025 ("नधा"रण वष" / Assessment Years: 2017-18 & 2018-19) MSL Fish Traders Private Limited, Vs DCIT, Central Circle-2, Rooom No.14, Fish Market, Unit-4, Bhubaneswar. Bhubaneswar. PAN No. : AAJCM 1080 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee by : Shri D.Parida, CA and Shri Chitras…

Msl Fish Traders Private Limited, Bhubaneswar vs. Dy.CIT, Central Circle-2, Bhubaneswar

In the result, both the appeals of the assessee stand allowed

ITA 332/CTK/2025[2017-2018]Status: DisposedITAT Cuttack03 Dec 2025AY 2017-2018

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.332 & 333/Ctk/2025 ("नधा"रण वष" / Assessment Years: 2017-18 & 2018-19) Msl Fish Traders Private Limited, Vs Dcit, Central Circle-2, Rooom No.14, Fish Market, Unit-4, Bhubaneswar. Bhubaneswar. Pan No. : Aajcm 1080 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri D.Parida, Ca & Shri Chitrasen Parida, Adv राज"व क" ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Ld Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 3 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 3 /12/2025 आदेश / O R D E R Per Bench : These Are Appeals Filed By The Assessee Against The Separate Orders Dated 31.3.2025 Passed By Ld Cit(A), Bhubaneswar-2 In Appeal No.Cit(A), Bhubaneswar-2/11252/2017-18 For The Assessment Years 2017-18 & 2018-19, Respectively. 2. Shri D.Parida & Shri Chitrasen Parida, Ld Ars Appeared For The Assessee & Shri Ashim Kumar Chakraborty, Ld Cit Dr Appeared For The Revenue. 3. It Was Submitted By Ld Ar That The Assessee Has Filed Written Submission, Which Reads As Follows:

For Appellant: Shri D.Parida, CA and Shri ChitrasenFor Respondent: Shri Ashim Kumar Chakraborty, ld CIT
Section 132Section 153ASection 246ASection 250Section 69

…आयकर अपील"य अ"धकरण, कटक "यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) "ी जाज" माथन, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य के सम" । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA Nos.332 & 333/CTK/2025 ("नधा"रण वष" / Assessment Years: 2017-18 & 2018-19) MSL Fish Traders Private Limited, Vs DCIT, Central Circle-2, Rooom No.14, Fish Market, Unit-4, Bhubaneswar. Bhubaneswar. PAN No. : AAJCM 1080 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee by : Shri D.Parida, CA and Shri Chitras…

Assistant Commissioner of Income Tax, Central Circle-2, Trichy vs. Ramasamy Rajasehar, Perambalur

In the result, appeal filed by the Revenue is dismissed and the Cross-Objection filed by the assessee is partly allowed

ITA 3336/CHNY/2024[2014-15]Status: DisposedITAT Chennai20 Nov 2025AY 2014-15

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunatha

For Appellant: Shri. D. Anand, AdvocateFor Respondent: Mr. Shiva Srinivas, C.I.T
Section 143(3)Section 69

…er crystalised by the catena of decisions of the various courts as detailed below; a) The satisfaction note should not be based on only loose sheets or uncorroborated material. (CBI v. V.C. Shukla [(1998) 3 SCC 410] and Common Cause v. Union of India [(2017) 11 SCC 731] judgments). b) The Division Bench judgment of the Hon’ble Karnataka High Court in Sunil Kumar Sharma v. DCIT (W.A. No. 830 of 2022 and connected matters, dated 22.01.2024) 469 ITR 197(Kar) [Page 53 para 36 and page 91 para 53] [SLP dismissed by Hon’ble Supreme court dated 21.10.2024], where it was categorically held as follows: “...Further, satis…

Assistant Commissioner of Income Tax, Central Circle-3, Sura, Surat vs. Pipodra Textile Park LLP, Surat

ITA 795/SRT/2024[2018-19]Status: DisposedITAT Surat31 Oct 2025AY 2018-19

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.795/Srt/2024 Assessment Year: (2018-19) (Hybrid Hearing) Acit, Vs. Pipodra Textile Park Llp, S No.85, Vilol. Lindiad, Tal: Central Circle-3, Mangrol, Surat - 395002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aasfp8206B (Appellant) (Respondent) ""या"ेप सं /Co No.27/Srt/2024 (Ay 2018-19) (A/O Ita No.795/Srt/2024 Pipodra Textile Park Llp Vs. Acit, S No.85, Vilol. Lindiad, Tal: Central Circle-3, Mangrol, Surat– 395 002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aasfp 8206 B (Co-Objector) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By Shri Ramesh Malpani, Ca राज"वक" ओर से /Respondent By Shri Mukesh Jain, Cit-Dr & Shri Kevin Langaliya, Ca सुनवाई क" तार"ख/Date Of Hearing 03/09/2025 उ"घोषणा क" तार"ख/Date Of Pronouncement 31/10/2025

Section 153CSection 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.795/SRT/2024 Assessment Year: (2018-19) (Hybrid Hearing) ACIT, vs. Pipodra Textile Park LLP, S No.85, Vilol. Lindiad, Tal: Central Circle-3, Mangrol, Surat - 395002 Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No: AASFP8206B (Appellant) (Respondent) ""या"ेप सं /CO No.27/SRT/2024 (AY 2018-19) (A/o ITA No.795/SRT/2024 Pipodra Textile Park LLP Vs. ACIT, S No.85, Vilol. Lindiad, Tal: Central Circle-3, Mangrol, Surat– 395 002 Surat "थायीलेखासं./जीआइआरसं./PA…

Kailash Gahlot, New Delhi vs. DCIT, Central Circle-4, New Delhi

In the result, the appeal of the assessee is partly allowed as above

ITA 3431/DEL/2023[2015-16]Status: DisposedITAT Delhi24 Oct 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishraita No.3431/Del./2023, A.Y. 2015-16 Kailash Gahlot Deputy Commissioner Of C-6/6172, Vasant Kunj, Income Tax, New Delhi Vs. Central Circle-4, Pan: Aajpg2849N New Delhi (Appellant) (Respondent) Appellant By Sh. Vinod Kumar Bindal, Ca Sh. Anmol Jha, Advocate Respondent By Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing 28/07/2025 Date Of Pronouncement 24/10/2025 Order Per Avdhesh Kumar Mishra, Am This Appeal Of The Assessee For Assessment Year (‘Ay’) 2015-16 Is Directed Against The Order Dated 30.09.2023 Of The Commissioner Of Income Tax (Appeals)-23, New Delhi [‘Cit(A)’].

Section 115BSection 132(4)Section 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.3431/Del./2023, A.Y. 2015-16 Kailash Gahlot Deputy Commissioner of C-6/6172, Vasant Kunj, Income Tax, New Delhi Vs. Central Circle-4, PAN: AAJPG2849N New Delhi (Appellant) (Respondent) Appellant by Sh. Vinod Kumar Bindal, CA Sh. Anmol Jha, Advocate Respondent by Sh. Dayainder Singh Sidhu, CIT-DR Date of Hearing 28/07/2025 Date of Pronouncement 24/10/2025 ORDER PER AVDHESH KUMAR MISHRA, AM This appeal of the assessee for Assessment Year (‘AY’)…

Laxmichand Jethalal Dedhia, Mumbai vs. ITO Ward 16(2)(1), Mumbai

In the result, the appeal is accordingly allowed in

ITA 2433/MUM/2025[2012-13]Status: DisposedITAT Mumbai12 Aug 2025AY 2012-13

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhan

Section 132Section 132(4)Section 143(2)Section 147Section 148Section 250Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. 2433/Mum/2025 (Assessment Year: 2012-13) LaxmichandJethalalDedhia Vs. ITO Ward 16(2)(1), 6, Dnyan Mandir Road, Ash Aayakar Bhavan, Lane, Dadar West, Mumbai- Mumbai-400 020 400 028 PAN/GIR No. AADPD0017D (Applicant) (Respondent) Assessee by Shri Ashok Sharma, Ld. AR Revenue by Shri Aditya Rai, Sr. DR Date of Hearing 04.08.2025 Date of Pronouncement 12.08.2025 आदेश / ORDER PER RAJ KUMAR CHAUHAN, JM: This appeal is directed against the order dated 11.02.2025 passed by…

Raghav Kumar Dhoot, Jaipur vs. DCIT Central Circle 1, Jaipur

In the result, the appeal filed by the assessee is allowed

ITA 491/JPR/2025[2018-19]Status: DisposedITAT Jaipur06 Aug 2025AY 2018-19
For Appellant: Shri C.M. Agarwal, C.AFor Respondent: Shri Rajesh Ojha, CIT- DR
Section 143(2)Section 143(3)Section 153ASection 292BSection 68

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 491/JPR/2025 निर्धारण वर्ष / Assessment Years : 2018-19 Sh. Raghav Kumar Dhoot B-9, Bais Godown Industrial Estate, Jaipur. बनाम Vs. The DCIT, Central Circle-1, Jaipur. स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AGXPD1233F अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri C.M. Agarwal, C.A. राजस्व…

Dy. Commissioner of Income Tax, Central Circle 5(1), Mumbai. vs. Sarvapriya Leasing Pvt. Ltd., Mumbai

In the result, the appeal filed by the revenue bearing ITA No 3108/Mum/2023 is dismissed

ITA 3109/MUM/2023[2018-19]Status: DisposedITAT Mumbai23 Jul 2025AY 2018-19

Bench: Shri Narendra Kumar Billaiya, Account Member & Shri Anikesh Banerjee

Section 132Section 153CSection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No.3106/Mum/2023 (Assessment Year: 2019-20) Deputy Commissioner of vs Saarrthi Reality and Infra LLP, Income-tax, Central Circle 2nd Floor, Geetai Sankul, Paud Road, 5(1), Mumbai Kothrud, Pune, Pin-411037 Room no. 1928, 19th Floor, Air India Building, Nariman Point, Mumbai-400021 APPELLANT PAN: ACMFS8187L RESPONDENT ITA No.3108/Mum/2023 A.Y. 2019-20 ITA No.3109/Mum/2023 A.Y. 2018-19 Dy. Commissioner of Income- vs Sarvapriya Leasing Pvt Ltd tax, Central Ci…

Dy. Commissioner of Income Tax, Central Circle 5(1), Mumbai. vs. Sarvapriya Leasing Pvt. Ltd., Mumbai

In the result, the appeal filed by the revenue bearing ITA No 3108/Mum/2023 is dismissed

ITA 3108/MUM/2023[2019-20]Status: DisposedITAT Mumbai23 Jul 2025AY 2019-20

Bench: Shri Narendra Kumar Billaiya, Account Member & Shri Anikesh Banerjeedeputy Commissioner Of Vs Saarrthi Reality & Infra Llp, 2Nd Floor, Geetai Sankul, Paud Road, Income-Tax, Central Circle 5(1), Mumbai Kothrud, Pune, Pin-411037 Room No. 1928, 19Th Floor, Air India Building, Nariman Point, Pan: Acmfs8187L Mumbai-400021 Appellant Respondent - A.Y. 2019-20 - A.Y. 2018-19

For Appellant: Shri Jaiprakash Bairagra & Ms. Rupa NandaFor Respondent: Shri Dr. Kishore Dhule – CIT DR
Section 132Section 153CSection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Deputy Commissioner of vs Saarrthi Reality and Infra LLP, 2nd Floor, Geetai Sankul, Paud Road, Income-tax, Central Circle 5(1), Mumbai Kothrud, Pune, Pin-411037 Room no. 1928, 19th Floor, Air India Building, Nariman Point, PAN: ACMFS8187L Mumbai-400021 APPELLANT RESPONDENT - A.Y. 2019-20 - A.Y. 2018-19 Dy. Commissioner of Income- vs Sarvapriya Leasing Pvt Ltd tax, Central Circle 5(1), 563, Dieal Annexe Central Avenue Mumbai, Chembur, Mumbai-400 071 Room No.…

Dy. Commissioner of Income-Tax, Central Circle-5(1), Mumbai. vs. Saarrthi Realty and Infra Limited Liability Partnership, Mumbai

In the result, the appeal filed by the revenue bearing ITA No 3108/Mum/2023 is dismissed

ITA 3106/MUM/2023[2019-20]Status: DisposedITAT Mumbai23 Jul 2025AY 2019-20

Bench: Shri Narendra Kumar Billaiya, Account Member & Shri Anikesh Banerjeedeputy Commissioner Of Vs Saarrthi Reality & Infra Llp, 2Nd Floor, Geetai Sankul, Paud Road, Income-Tax, Central Circle 5(1), Mumbai Kothrud, Pune, Pin-411037 Room No. 1928, 19Th Floor, Air India Building, Nariman Point, Pan: Acmfs8187L Mumbai-400021 Appellant Respondent - A.Y. 2019-20 - A.Y. 2018-19

For Appellant: Shri Jaiprakash Bairagra & Ms. Rupa NandaFor Respondent: Shri Dr. Kishore Dhule – CIT DR
Section 132Section 153CSection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Deputy Commissioner of vs Saarrthi Reality and Infra LLP, 2nd Floor, Geetai Sankul, Paud Road, Income-tax, Central Circle 5(1), Mumbai Kothrud, Pune, Pin-411037 Room no. 1928, 19th Floor, Air India Building, Nariman Point, PAN: ACMFS8187L Mumbai-400021 APPELLANT RESPONDENT - A.Y. 2019-20 - A.Y. 2018-19 Dy. Commissioner of Income- vs Sarvapriya Leasing Pvt Ltd tax, Central Circle 5(1), 563, Dieal Annexe Central Avenue Mumbai, Chembur, Mumbai-400 071 Room No.…

DCIT(CC)-8(3), Mumbai vs. Mehta Emporium Jewellers, Mumbai

In the result, appeal of the revenue is partly allowed for statistical purposes

ITA 2830/MUM/2025[2019-20]Status: DisposedITAT Mumbai21 Jul 2025AY 2019-20

Bench: Smt. Beena Pillai & Smt. Renu Jauhriआयकर अपील सं./Ita No.2830/Mum/2025 (निर्धारण वर्ा/Assessment Year :2019-20) Deputy Commissioner V/S. Mehta Emporium Of Income Tax- Central बिधम Jewellers Circle 8(3), Mumbai 101, Mehta Arch, S.V. Road, Room No. 656, 6Th Floor, Opp. Natraj Market, Malad Aayakar Bhavan, M.K. (West), Mumbai 400064 Road, Mumbai 400020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aalfm2962N Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी निर्ााररती की ओर से /Assessee By: Shri. Devendra Jain रधजस्व की ओर से /Revenue By: Shri. R.A. Dhyani, Cit Dr

For Appellant: Shri. Devendra JainFor Respondent: Shri. R.A. Dhyani, CIT DR
Section 132Section 143(3)Section 250Section 292CSection 69A

…ere is absolutely no independent evidence. Thus, this loose paper cannot be an admissible evidence and hence cannot be used against the appellant. Similar views were expressed by Hon’ble Supreme Court in the case of Common Cause (A registered Society) Vs. UOI 77 Taxmann.com 245(SC) and by the Karnataka High court in the case of DCIT Vs. Sunil Kumar Sharma (2024) 159 Taxmann.com 179. 20. On the basis of above, I hold that the loose paper is a “dumb” document due to following reasons: i. It is a random sheet not part of regular books of accounts; ii. It is not corroborated with transactions carried out with the app…

Rangamani Krishnan, Chennai vs. ACIT, Central Circle-1(2), Chennai

In the result all the five appeals filed by the assessee for the A

ITA 457/CHNY/2025[2019-20]Status: DisposedITAT Chennai17 Jul 2025AY 2019-20

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S.R.Raghunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 453, 454, 455, 456 & 457/Chny/2025 िनधा"रण वष" / Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 & Sa Nos.41, 42, 43, 44 & 45/Chny/2025 [In Ita Nos. 453, 454, 455, 456 & 457/Chny/2025]

For Appellant: Shri D. Anand, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 131Section 142Section 142(1)Section 250Section 69

…has, in unequivocal terms, held that entries in loose papers or unverified records seized from third parties are devoid of probative value unless they are confirmed by the author and corroborated by independent evidence. Common Cause v. Union of India [(2017) 11 SCC 731] "Mere entries in third-party records, without independent corroboration or confirmation from the author, cannot be used to draw adverse inference. Such documents, being loose, unauthenticated and unexplained, are of no evidentiary value." (para 14, 20 and 27 of the judgment) :-23-: ITA. Nos:453 to 457/Chny/2025 & SA Nos.41 to 45/Chny/2025 CBI v…

Rangamani Krishnan, Chennai vs. ACIT, Central Circle-1(2), Chennai

In the result all the five appeals filed by the assessee for the A

ITA 456/CHNY/2025[2018-19]Status: DisposedITAT Chennai17 Jul 2025AY 2018-19

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S.R.Raghunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 453, 454, 455, 456 & 457/Chny/2025 िनधा"रण वष" / Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 & Sa Nos.41, 42, 43, 44 & 45/Chny/2025 [In Ita Nos. 453, 454, 455, 456 & 457/Chny/2025]

For Appellant: Shri D. Anand, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 131Section 142Section 142(1)Section 250Section 69

…has, in unequivocal terms, held that entries in loose papers or unverified records seized from third parties are devoid of probative value unless they are confirmed by the author and corroborated by independent evidence. Common Cause v. Union of India [(2017) 11 SCC 731] "Mere entries in third-party records, without independent corroboration or confirmation from the author, cannot be used to draw adverse inference. Such documents, being loose, unauthenticated and unexplained, are of no evidentiary value." (para 14, 20 and 27 of the judgment) :-23-: ITA. Nos:453 to 457/Chny/2025 & SA Nos.41 to 45/Chny/2025 CBI v…

Rangamani Krishnan, Chennai vs. ACIT, Central Circle-1(2), Chennai

In the result all the five appeals filed by the assessee for the A

ITA 455/CHNY/2025[2017-18]Status: DisposedITAT Chennai17 Jul 2025AY 2017-18

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S.R.Raghunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 453, 454, 455, 456 & 457/Chny/2025 िनधा"रण वष" / Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 & Sa Nos.41, 42, 43, 44 & 45/Chny/2025 [In Ita Nos. 453, 454, 455, 456 & 457/Chny/2025]

For Appellant: Shri D. Anand, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 131Section 142Section 142(1)Section 250Section 69

…has, in unequivocal terms, held that entries in loose papers or unverified records seized from third parties are devoid of probative value unless they are confirmed by the author and corroborated by independent evidence. Common Cause v. Union of India [(2017) 11 SCC 731] "Mere entries in third-party records, without independent corroboration or confirmation from the author, cannot be used to draw adverse inference. Such documents, being loose, unauthenticated and unexplained, are of no evidentiary value." (para 14, 20 and 27 of the judgment) :-23-: ITA. Nos:453 to 457/Chny/2025 & SA Nos.41 to 45/Chny/2025 CBI v…

Rangamani Krishnan, Chennai vs. ACIT, Central Circle-1(2), Chennai

In the result all the five appeals filed by the assessee for the A

ITA 454/CHNY/2025[2016-17]Status: DisposedITAT Chennai17 Jul 2025AY 2016-17

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S.R.Raghunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 453, 454, 455, 456 & 457/Chny/2025 िनधा"रण वष" / Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 & Sa Nos.41, 42, 43, 44 & 45/Chny/2025 [In Ita Nos. 453, 454, 455, 456 & 457/Chny/2025]

For Appellant: Shri D. Anand, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 131Section 142Section 142(1)Section 250Section 69

…has, in unequivocal terms, held that entries in loose papers or unverified records seized from third parties are devoid of probative value unless they are confirmed by the author and corroborated by independent evidence. Common Cause v. Union of India [(2017) 11 SCC 731] "Mere entries in third-party records, without independent corroboration or confirmation from the author, cannot be used to draw adverse inference. Such documents, being loose, unauthenticated and unexplained, are of no evidentiary value." (para 14, 20 and 27 of the judgment) :-23-: ITA. Nos:453 to 457/Chny/2025 & SA Nos.41 to 45/Chny/2025 CBI v…

Rangamani Krishnan, Chennai vs. ACIT, Central Circle-1(3), Chennai

In the result all the five appeals filed by the assessee for the A

ITA 453/CHNY/2025[2015-16]Status: DisposedITAT Chennai17 Jul 2025AY 2015-16

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S.R.Raghunatha, Hon’Bleआयकर अपीलसं./Ita Nos.: 453, 454, 455, 456 & 457/Chny/2025 िनधा"रण वष" / Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 & 2019-20 & Sa Nos.41, 42, 43, 44 & 45/Chny/2025 [In Ita Nos. 453, 454, 455, 456 & 457/Chny/2025]

For Appellant: Shri D. Anand, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 131Section 142Section 142(1)Section 250Section 69

…has, in unequivocal terms, held that entries in loose papers or unverified records seized from third parties are devoid of probative value unless they are confirmed by the author and corroborated by independent evidence. Common Cause v. Union of India [(2017) 11 SCC 731] "Mere entries in third-party records, without independent corroboration or confirmation from the author, cannot be used to draw adverse inference. Such documents, being loose, unauthenticated and unexplained, are of no evidentiary value." (para 14, 20 and 27 of the judgment) :-23-: ITA. Nos:453 to 457/Chny/2025 & SA Nos.41 to 45/Chny/2025 CBI v…

DCIT, Central Circle-1(3), Bengaluru vs. Late Shri V G Siddhartha, Represented by Legal Heir Ms. Malvika Hegde, Bengaluru

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

ITA 2130/BANG/2024[2016-17]Status: DisposedITAT Bangalore16 Jul 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri C Ramesh, CAFor Respondent: Ms. Neha Sahay, JCIT (DR)
Section 132Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 1442 to 1447/Bang/2024 Assessment Years: 2013-14 to 2018-19 Mrs. Malavika Hegde, Vs. The Dy. Commissioner of L/R of Late Shri V.G Siddhartha, Income Tax, Central Circle - 1(3), No.165, R.V Road, Bangalore. Near Minarva Circle, Bangalore – 560 004. . PAN – ABXPS 1891 D APPELLANT RESPONDENT ITA No. 2129 to 2132/Bang/2024 Assessment Years: 2015-16 to 2018-19 The Dy. Commissioner of Income Tax, Vs. Mrs. Malavika Hegde, Central Circle - 1(3), L/R of Late Shri V.G Ban…