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

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 2129/BANG/2024[2015-16]Status: DisposedITAT Bangalore16 Jul 2025AY 2015-16

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…

Mr. Ishaan Hegde L/R of Late Sri. V G Siddhartha, Bangalore vs. The Deputy Commissioner of Incomer Tax, Central Circle-1(3), Bangalore

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

ITA 1457/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…

Mr. Ishaan Hegde L/R of Late Sri. V G Siddhartha, Bangalore vs. The Deputy Commissioner of Incomer Tax, Central Circle-1(3), Bangalore

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

ITA 1456/BANG/2024[2015-16]Status: DisposedITAT Bangalore16 Jul 2025AY 2015-16

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…

Mr. Amarthya Siddhartha L/R of Late Sri. V G . Siddhartha, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

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

ITA 1451/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…

Mr. Amarthya Siddhartha L/R of Late Sri. V G . Siddhartha, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

Appeal of the revenue is hereby dismissed

ITA 1449/BANG/2024[2014-15]Status: DisposedITAT Bangalore16 Jul 2025AY 2014-15

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, L/R of Late Shri V.G Siddhartha, No.165, R.V Road, Near Minarva Circle, Bangalore – 560 004. PAN – ABXPS 1891 D APPELLANT Vs. The Dy. Commissioner of Income Tax, Central Circle - 1(3), Bangalore. RESPONDENT ITA No. 2129 to 2132/Bang/2024 Assessment Years: 2015-16 to 2018-19 The Dy. Commissioner of Income Tax, Central Circle - 1(3), Bangalore. APPELLANT Vs.…

Mr. Amarthya Siddhartha L/R of Late Sri. V G . Siddhartha, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

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

ITA 1448/BANG/2024[2013-14]Status: DisposedITAT Bangalore16 Jul 2025AY 2013-14

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…

Mrs. Malavika Hegde L/R of Late Sri. V G Siddhartha, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

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

ITA 1447/BANG/2024[2018-19]Status: DisposedITAT Bangalore16 Jul 2025AY 2018-19

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…

Mrs. Malavika Hegde L/R of Late Sri. V G Siddhartha, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

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

ITA 1446/BANG/2024[2017-18]Status: DisposedITAT Bangalore16 Jul 2025AY 2017-18

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…

Mrs. Malavika Hegde L/R of Late Sri. V G Siddhartha, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

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

ITA 1445/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…

Mrs. Malavika Hegde L/R of Late Sri. V G Siddhartha, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

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

ITA 1444/BANG/2024[2015-16]Status: DisposedITAT Bangalore16 Jul 2025AY 2015-16

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…

Index Logistics Private Limited, Mumbai vs. Assistant Commissioner of Income Tax Central Circle-1(2), Mumbai

In the result the appeal filed by the assessee stands partly

ITA 4641/MUM/2023[2021-22]Status: DisposedITAT Mumbai09 Jul 2025AY 2021-22

Bench: Shri Sandeep Gosain, () & Shri Prabhash Shankar, ()

Section 115BSection 132Section 132(3)Section 143(3)Section 41(1)Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, (JUDICIAL MEMBER) AND SHRI PRABHASH SHANKAR, (ACCOUNTANT MEMBER) I.T.A. No.4641/Mum/2023 Assessment Year: 2021-22 M/s. Index Logistics Private Limited 105, Ascot Centre, Sahar Airport Road, Next to Hotel Hilton, Andheri (E), Mumbai 400069 Vs Assistant Commissioner of Income Tax, Central Cir Room No. 906, 9th Floor, Pratishtha Bhavan, Old CGO Annexe, Maharshi Karve Road, Mumbai 400020 PAN: AABC13631H (Appellant) (Respondent) Appellant by Shri. Rahul Hakani Respondent by Mr. R.A. Dhyani, (CIT. DR) Date of Hearing 15.04.2025 Date o…

Deputy Commissioner of Income Tax, Chennai vs. Chinnarasu Veeramani, Jolarpet

In the result, all the appeals stand dismissed

ITA 3319/CHNY/2024[2017-18]Status: DisposedITAT Chennai08 Jul 2025AY 2017-18

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.3317/Chny/2024 (िनधा(रण वष( / Assessment Year: 2015-16) & 2. आयकरअपील सं. / Ita No.3318/Chny/2024 (िनधा(रण वष( / Assessment Year: 2016-17) & 3. आयकरअपील सं. / Ita No.3319/Chny/2024 (िनधा(रण वष( / Assessment Year: 2017-18) Dcit Shri Chinnarasu Veeramani बनाम/ Central Circle-2(4), 43A, Gandhi Road, Edayampatti Chennai. Chonnaakodiyur Village, Vs. Jolarpet-638 851 (Tn) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adkpv-3559-J (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Shri Shiva Srinivas (Cit) – Ld. Dr " थ" की ओर से/Respondent By : Shri B. Ramakrishna (Fca) & Shri Shrenik Chordia (Ca) – Ld. Ars सुनवाई की तारीख/Date Of Hearing : 01-05-2025 घोषणा की तारीख /Date Of Pronouncement : 08-07-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Revenue For Assessment Years (Ay) 2015- 16, 2016-17 & 2017-18 Have Identical Facts. First, We Take Up Appeal For Ay 2015-16 Which Arises Out Of An Order Passed By Ld. Commissioner Of Income Tax (Appeals), Chennai-19 [Cit(A)] On 17-10-

For Appellant: Shri Shiva Srinivas (CIT) – Ld. DRFor Respondent: Shri B. Ramakrishna (FCA) &
Section 132Section 139Section 153CSection 69

…required to bring further evidence on record to show actual exchange of money between the parties. No independent enquiries were conducted and Ld. AO merely relied upon the sworn statements. The Hon'ble Supreme Court in Common Cause Vs. Union of India (2017) 77 Taxmann.com 245 (SC) stressed the need for exercising caution and for bringing on record relevant, reliable and cogent evidence to corroborate the entries found in loose sheets regarding the payments allegedly made to important constitutional functionaries so that the process of law is not abused by unscrupulous persons or business houses in order to achi…

Deputy Commissioner of Income Tax, Chennai vs. Chinnarasu Veeramani, Jolarpet

In the result, all the appeals stand dismissed

ITA 3318/CHNY/2024[2016-17]Status: DisposedITAT Chennai08 Jul 2025AY 2016-17

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.3317/Chny/2024 (िनधा(रण वष( / Assessment Year: 2015-16) & 2. आयकरअपील सं. / Ita No.3318/Chny/2024 (िनधा(रण वष( / Assessment Year: 2016-17) & 3. आयकरअपील सं. / Ita No.3319/Chny/2024 (िनधा(रण वष( / Assessment Year: 2017-18) Dcit Shri Chinnarasu Veeramani बनाम/ Central Circle-2(4), 43A, Gandhi Road, Edayampatti Chennai. Chonnaakodiyur Village, Vs. Jolarpet-638 851 (Tn) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adkpv-3559-J (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Shri Shiva Srinivas (Cit) – Ld. Dr " थ" की ओर से/Respondent By : Shri B. Ramakrishna (Fca) & Shri Shrenik Chordia (Ca) – Ld. Ars सुनवाई की तारीख/Date Of Hearing : 01-05-2025 घोषणा की तारीख /Date Of Pronouncement : 08-07-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Revenue For Assessment Years (Ay) 2015- 16, 2016-17 & 2017-18 Have Identical Facts. First, We Take Up Appeal For Ay 2015-16 Which Arises Out Of An Order Passed By Ld. Commissioner Of Income Tax (Appeals), Chennai-19 [Cit(A)] On 17-10-

For Appellant: Shri Shiva Srinivas (CIT) – Ld. DRFor Respondent: Shri B. Ramakrishna (FCA) &
Section 132Section 139Section 153CSection 69

…required to bring further evidence on record to show actual exchange of money between the parties. No independent enquiries were conducted and Ld. AO merely relied upon the sworn statements. The Hon'ble Supreme Court in Common Cause Vs. Union of India (2017) 77 Taxmann.com 245 (SC) stressed the need for exercising caution and for bringing on record relevant, reliable and cogent evidence to corroborate the entries found in loose sheets regarding the payments allegedly made to important constitutional functionaries so that the process of law is not abused by unscrupulous persons or business houses in order to achi…

Deputy Commissioner of Income Tax, Chennai vs. Chinnarasu Veeramani, Jolarpet

In the result, all the appeals stand dismissed

ITA 3317/CHNY/2024[2015-16]Status: DisposedITAT Chennai08 Jul 2025AY 2015-16

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.3317/Chny/2024 (िनधा(रण वष( / Assessment Year: 2015-16) & 2. आयकरअपील सं. / Ita No.3318/Chny/2024 (िनधा(रण वष( / Assessment Year: 2016-17) & 3. आयकरअपील सं. / Ita No.3319/Chny/2024 (िनधा(रण वष( / Assessment Year: 2017-18) Dcit Shri Chinnarasu Veeramani बनाम/ Central Circle-2(4), 43A, Gandhi Road, Edayampatti Chennai. Chonnaakodiyur Village, Vs. Jolarpet-638 851 (Tn) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adkpv-3559-J (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Shri Shiva Srinivas (Cit) – Ld. Dr " थ" की ओर से/Respondent By : Shri B. Ramakrishna (Fca) & Shri Shrenik Chordia (Ca) – Ld. Ars सुनवाई की तारीख/Date Of Hearing : 01-05-2025 घोषणा की तारीख /Date Of Pronouncement : 08-07-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Revenue For Assessment Years (Ay) 2015- 16, 2016-17 & 2017-18 Have Identical Facts. First, We Take Up Appeal For Ay 2015-16 Which Arises Out Of An Order Passed By Ld. Commissioner Of Income Tax (Appeals), Chennai-19 [Cit(A)] On 17-10-

For Appellant: Shri Shiva Srinivas (CIT) – Ld. DRFor Respondent: Shri B. Ramakrishna (FCA) &
Section 132Section 139Section 153CSection 69

…required to bring further evidence on record to show actual exchange of money between the parties. No independent enquiries were conducted and Ld. AO merely relied upon the sworn statements. The Hon'ble Supreme Court in Common Cause Vs. Union of India (2017) 77 Taxmann.com 245 (SC) stressed the need for exercising caution and for bringing on record relevant, reliable and cogent evidence to corroborate the entries found in loose sheets regarding the payments allegedly made to important constitutional functionaries so that the process of law is not abused by unscrupulous persons or business houses in order to achi…

Vaibhav Global Limited, Jaipur vs. DCIT, CC-4, Jaipur

In the result, the appeal of the assessee in ITA no

ITA 1144/JPR/2024[2020-21]Status: DisposedITAT Jaipur30 Jun 2025AY 2020-21
For Appellant: Shri Vinod Kumar Gupta, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 115JSection 115QSection 143(3)Section 144C(5)Section 36(1)(va)

…![](_page_0_Picture_0.jpeg) # vk;dj vihyh; vf/kdj.k] t;i qj U;k;ihB] t;i qj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"A" JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; d s le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, > vk;dj vihy la-@ITA No. 1144/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2020-21 | M/s Vaibhav Global Limited<br>K-6B, Fateh Tiba, Jaipur | cuke<br>Vs. | DCIT,<br>Central Circle-04,<br>Jaipur | | |----------------------------------------------------------|-------------|---------------------------------------|--| | LFkk;h y…

Atul Manoharrao Yamsanwar, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(1), Nagpur

In the result, appeal of the Assessee is allowed

ITA 249/NAG/2022[2013-14]Status: DisposedITAT Nagpur09 Jun 2025AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri K.M. Roy, Hon’Ble Accountant, Member Atul Manoharrao Yamsanwar V. Acit – Central Circle – 2(1) Plot No. 33, Manoharrao Room No. 312, 3Rd Floor Khare Town, Dharampeth Aayakar Bhavan, Telangkhedi Road Nagpur - 440010 Civil Lines, Nagpur - 440001 Pan – Aaepy4543Q (Appellant) (Respondent)

Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 69ASection 69C

…9/91 and MR 70/91) are "books" within the meaning of Section 34, but not the loose sheets of papers contained in the two files (MR 72/91 and MR 73/91)." 25. The Hon'ble Supreme Court in the case of COMMON CAUSE AND OTHERS v. UNION OF INDIA, reported in (2017) 11 SCC 731, at paragraphs 278 to 282 of the judgment, has observed thus: "278. With respect to the kind of materials which have been placed on record, this Court in V.C. Shukla case has dealt with the matter though at the stage of discharge when investigation had been completed by same is relevant for the purpose of decision of this case also. This court has…

Assistant Commissioner of Income Tax (Central Circle), Jammu vs. Anita Kapahi, Jammu

In the result, the appeal of the revenue is dismissed being devoid of merits

ITA 557/ASR/2024[2019-20]Status: DisposedITAT Amritsar29 May 2025AY 2019-20

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. P. N. Arora, Adv
Section 131Section 132Section 133ASection 143(3)Section 250(6)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY, ACCOUNTANT MEMBER I.T.A. No. 557/Asr/2024 Assessment Year: 2019-20 Assistant Commissioner of Income Vs. Smt. Anita Kapahi, Tax (Central Circle), Jammu 103, CA/D, Green Belt, Jammu-180001 J & K. [PAN: ADCPK 6700G] (Respondent) (Appellant) Appellant by : Sh. P. N. Arora, Adv. : Respondent by Sh. Manpreet Singh Duggal, Sr. D.R. Date of Hearing : 19.03.2025 Date of Pronouncement : 29.05.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the revenue against t…

Deputy Commissioner of Income Tax, Central Circle - 2(4), Bengaluru vs. Sri Adichunchanagiri Shikhana Trust, Mandya

ITA 1207/BANG/2024[2011-12]Status: DisposedITAT Bangalore22 May 2025AY 2011-12

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Bharath L, CAFor Respondent: Smt. Vidya K., Jt.CIT (DR)(ITAT), Bengaluru
Section 143(3)Section 234ASection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.1096/Bang/2024 Assessment year : 2011-12 Sri Adichunchanagiri Shikshana Trust, Sri Adichunchanagiri Kshetra, Bellur Hobli, Mysore Tumkur Road, Nagamangala Taluk, Mandya. 571 811. PAN: AAATS 3584P Vs. The Deputy Commissioner of Income, Central Circle 2(4), Bengaluru. APPELLANT RESPONDENT ITA Nos.1207/Bang/2024 Assessment year : 2011-12 The Deputy Commissioner of Income, Central Circle 2(4), Bengaluru. Vs. Sri Adichunchanagiri Shikshana Trust, Sri Adichunch…

M/S. Sri . Adichunchanagiri Shilkshana Trust, Mandya vs. The Deputy Commissioner of Income Tax, Central Circle-2(4), Bengaluru

ITA 1096/BANG/2024[2011-12]Status: DisposedITAT Bangalore22 May 2025AY 2011-12

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Bharath L, CAFor Respondent: Smt. Vidya K., Jt.CIT (DR)(ITAT), Bengaluru
Section 143(3)Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.1096/Bang/2024 Assessment year : 2011-12 Sri Adichunchanagiri Shikshana Trust, Sri Adichunchanagiri Kshetra, Bellur Hobli, Mysore Tumkur Road, Nagamangala Taluk, Mandya. 571 811. PAN: AAATS 3584P APPELLANT Vs. The Deputy Commissioner of Income, Central Circle 2(4), Bengaluru. RESPONDENT ITA Nos.1207/Bang/2024 Assessment year : 2011-12 The Deputy Commissioner of Income, Central Circle 2(4), Bengaluru. Vs. Sri Adichunchanagiri Shikshana Trust, Sri Adichunchana…

Subhash Pareta, Kota Rajasthan vs. ACIT, Circle-2, Kota, Kota Rajashtan

In the result, the appeal of the assessee is dismissed

ITA 114/JPR/2025[2011-12]Status: DisposedITAT Jaipur19 May 2025AY 2011-12

Bench: Shri Gagan Goyal & Shri Narinder Kumarsubhash Pareta, 3/148, Basant Vihar, Dada Bari, Ganesh Talab, Kota - 324009 Pan No. Aggpp4046H ...... Appellant Vs.

For Appellant: Mr.P.C. PARWAL, CA, Ld. ARFor Respondent: Mrs. ANITA RINESH, Addl. CIT, Ld. Sr. DR
Section 142Section 250Section 40ASection 69Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE SHRI GAGAN GOYAL, ACCOUNTANT MEMBER AND SHRI NARINDER KUMAR, JUDICIAL MEMBER Subhash Pareta, 3/148, Basant Vihar, Dada Bari, Ganesh Talab, Kota - 324009 PAN No. AGGPP4046H ...... Appellant Vs. ACIT, Circle-02, Kota …...Respondent Subhash Pareta, 3/148, Basant Vihar, Dada Bari, Ganesh Talab, Kota – 324009. PAN No. AGGPP4046H ...... Appellant Vs. ACIT, Circle-01, Kota …..Respondent Appellant by : Mr.P.C. PARWAL, CA, Ld. AR Respondent by : Mrs. ANITA RINESH, Addl. CIT, Ld. Sr. DR Date of hearing : 14/05/2025 Date of pronouncement : 19/05/2025…