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 366,314 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

Mr Pankaj Goshar, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle 8(4), Mumbai

ITA 1256/MUM/2024[2015-16]Status: DisposedITAT Mumbai20 Dec 2024AY 2015-16

Bench: Shri B.R. Baskaran & Shri Sunil Kumar Singh

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Ms.Rajeshwari Menon, Sr.DR
Section 10(38)Section 131Section 132Section 132(4)Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. Α.Υ. Appellant Respondent 1224/Mum/2024 2014-15 Deputy Commissioner of Income Tax, 6th Floor, Aayakar Bhavan, M.K.Road, Mumbai. Pankaj Dhanji Goshar, 1101, Mont Blanc, 550, Jam-e-Jamshed Road, Matunga East, Mumbai PAN: AACPG7709G 1223/Mum/2024 2015-16 Mr. Pankaj Goshar, 1601, Mount Pleasant, 586, Lady Jehangir Road, Matunga, Mumbai PAN: AACPG7709G Deputy Commissioner of Income Tax, Central Circle-8(4), Aayakar Bhavan, M.K.Road, Mumbai. 1256/Mum/2024 2015-1…

Deputy Commissioner of Income Tax, Mumbai vs. Pankaj Dhanji Goshar, Mumbai

ITA 1224/MUM/2024[2014-15]Status: DisposedITAT Mumbai20 Dec 2024AY 2014-15
For Appellant: Shri Neelkanth Khandelwal For Revenue : Ms.Rajeshwari Menon, Sr.DRFor Respondent: Ms.Rajeshwari Menon, Sr.DR
Section 10(38)Section 131Section 132Section 132(4)Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. Α.Υ. Appellant Respondent 1224/Mum/2024 2014-15 Deputy Commissioner of Income Tax, 6th Floor, Aayakar Bhavan, M.K.Road, Mumbai. Pankaj Dhanji Goshar, 1101, Mont Blanc, 550, Jam-e-Jamshed Road, Matunga East, Mumbai PAN: AACPG7709G 1223/Mum/2024 2015-16 Mr. Pankaj Goshar, 1601, Mount Pleasant, 586, Lady Jehangir Road, Matunga, Mumbai PAN: AACPG7709G Deputy Commissioner of Income Tax, Central Circle-8(4), Aayakar Bhavan, M.K.Road, Mumbai. 1256/Mum/2024 2015-1…

Deputy Commissioner of Income Tax, Mumbai vs. Pankaj Dhanji Goshar, Mumbai

ITA 1223/MUM/2024[2015-16]Status: DisposedITAT Mumbai20 Dec 2024AY 2015-16

Bench: Shri B.R. Baskaran & Shri Sunil Kumar Singh

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Ms.Rajeshwari Menon, Sr.DR
Section 10(38)Section 131Section 132Section 132(4)Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. Α.Υ. Appellant Respondent 1224/Mum/2024 | 2014-15 Deputy Commissioner of Income Tax, 6th Floor, Aayakar Bhavan, M.K.Road, Mumbai. Pankaj Dhanji Goshar, 1101, Mont Blanc, 550, Jam-e-Jamshed Road, Matunga East, Mumbai PAN: AACPG7709G 1223/Mum/2024 | 2015-16 Mr. Pankaj Goshar, 1601, Mount Pleasant, 586, Lady Jehangir Road, Matunga, Mumbai PAN: AACPG7709G Deputy Commissioner of Income Tax, Central Circle-8(4), Aayakar Bhavan, M.K.Road, Mumbai. 1256/Mum/2024 |…

Naresh Balyan, New Delhi vs. ACIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 3448/DEL/2023[2017-18]Status: DisposedITAT Delhi18 Dec 2024AY 2017-18

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumar[Assessment Year : 2017-18] Naresh Balyan Vs Acit 125-A, Shyam Park Central Circle-16 Nawada, Uttam Nagar Jhandewalan Ext. New Delhi-110059 Delhi Pan-Adqpb8836L Appellant Respondent Appellant By Shri Jasmeet Singh, Adv. & Shri Pranav Menon, Adv. Respondent By Ms. Baljeet Kaur, Cit Dr Date Of Hearing 25.10.2024 18.12.2024 Date Of Pronouncement

Section 132Section 143(1)Section 143(2)Section 153ASection 250(6)Section 292CSection 69ASection 69C

…a [ITA No.1126/2008] vide order dated 26.09.2008 (Delhi High Court); [e] Neeraj Goel vs ACIT 2019 SCC Online ITAT 66 vide order dated 28.02.2019; [f] CCBI vs V.C.Shukla and Ors. (1998) 3 SCC 410; and [g] Common Cause and Ors. Vs Union of India and Ors. (2017) 11 SCC 731. 9.3 Based on the elucidation of Legal position by the judicial dicta, the Ld. Counsel for the assessee contended that the statutory presumption contemplated u/s 132(4A) r.w.s. 292C of the Act are not absolute but rebuttable. Such presumptions are not available to Naresh Balyan vs ACIT the Revenue authorities in the peculiar facts of the present c…

Assistant Commissioner of Income Tax, Central Circle, Kota vs. Banas Builders and Developers LLP, Jhalawar

In the result the appeal of the revenue in ITA no

ITA 269/JPR/2024[2018-19]Status: DisposedITAT Jaipur03 Dec 2024AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 69B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la vk;dj vihy la-@ITA. Nos. 239 & 240/JP/2024 vk;dj vihy la vk;dj vihy la fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2018-19 fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ cuke cuke cuke cuke ACIT, Banas Minerals Private Ltd Central Circle, F 51 Phase III, RICCO Vs. Kota Industrial Area, Jhalawar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 01…

Asstt. Commissioner of Income Tax, Central Circle, Kota vs. Banas Minerals Private Limited, Jhalawar

In the result the appeal of the revenue in ITA no

ITA 240/JPR/2024[2018-19]Status: DisposedITAT Jaipur03 Dec 2024AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 69B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la vk;dj vihy la-@ITA. Nos. 239 & 240/JP/2024 vk;dj vihy la vk;dj vihy la fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2018-19 fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ cuke cuke cuke cuke ACIT, Banas Minerals Private Ltd Central Circle, F 51 Phase III, RICCO Vs. Kota Industrial Area, Jhalawar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 01…

ACIT, Central Circle, Kota vs. Banas Minerals Private Limited, Jhalawar

In the result the appeal of the revenue in ITA no

ITA 239/JPR/2024[2013-14]Status: DisposedITAT Jaipur03 Dec 2024AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rajendra Jain (Adv.) (V.C)For Respondent: Smt. Alka Gautam, CIT-DR (V.H)
Section 153ASection 250Section 69B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la vk;dj vihy la-@ITA. Nos. 239 & 240/JP/2024 vk;dj vihy la vk;dj vihy la fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2018-19 fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ fu/kZkj.k o"kZ@ cuke cuke cuke cuke ACIT, Banas Minerals Private Ltd Central Circle, F 51 Phase III, RICCO Vs. Kota Industrial Area, Jhalawar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 01…

Sachin Verma, Hapur vs. Deputy Commissioner of Income Tax, Central Circle - II, Kanpur

In the result, all the appeals are allowed

ITA 59/LKW/2022[2018-2019]Status: DisposedITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.(SS)A. Nos.41 & 42/Lkw/2022 Assessment Years:2012-13 & 13-14 & I.T.(SS)A. Nos.43 to 45/Lkw/2022 Assessment Years:2016-17 to 18-19 M/s Standard Frozen Foods Vs. Dy. C.I.T., Exports Pvt. Ltd., Central Circle-II, 2-1/1347, New Shivpuri, Kanpur. Hapur. PAN:AAQCS8231E (Appellant) (Respondent) I.T.(SS)A. Nos.46 to 49/Lkw/2022 Assessment Years:2012-13 to 15-16 M/s Standard Agro Vet Pvt. Ltd., Vs. Dy. C.I.T., 2-1/1347, New Shivpuri, Central Circle-II,…

Kamal Kant Verma, Hapur vs. Deputy Commissioner of Income Tax, Central Circle-II, Kanpur

In the result, all the appeals are allowed

ITA 53/LKW/2022[2018-2019]Status: HeardITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.(SS)A. Nos.41 & 42/Lkw/2022 Assessment Years:2012-13 & 13-14 & I.T.(SS)A. Nos.43 to 45/Lkw/2022 Assessment Years:2016-17 to 18-19 M/s Standard Frozen Foods Vs. Dy. C.I.T., Exports Pvt. Ltd., Central Circle-II, 2-1/1347, New Shivpuri, Kanpur. Hapur. PAN:AAQCS8231E (Appellant) (Respondent) I.T.(SS)A. Nos.46 to 49/Lkw/2022 Assessment Years:2012-13 to 15-16 M/s Standard Agro Vet Pvt. Ltd., Vs. Dy. C.I.T., 2-1/1347, New Shivpuri, Central Circle-II,…

M/S Standard Frozen Foods Exports Pvt Ltd, Hapur vs. Deputy Commissioner of Income Tax, CC-II, Kanpur

In the result, all the appeals are allowed

ITA 45/LKW/2022[2018-2019]Status: DisposedITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.(SS)A. Nos.41 & 42/Lkw/2022 Assessment Years:2012-13 & 13-14 & I.T.(SS)A. Nos.43 to 45/Lkw/2022 Assessment Years:2016-17 to 18-19 M/s Standard Frozen Foods Vs. Dy. C.I.T., Exports Pvt. Ltd., Central Circle-II, 2-1/1347, New Shivpuri, Kanpur. Hapur. PAN:AAQCS8231E (Appellant) (Respondent) I.T.(SS)A. Nos.46 to 49/Lkw/2022 Assessment Years:2012-13 to 15-16 M/s Standard Agro Vet Pvt. Ltd., Vs. Dy. C.I.T., 2-1/1347, New Shivpuri, Central Circle-II,…

DCIT-CC-4(2), Mumbai vs. Raj Technology, Mumbai

In the result, both the appeals of the assessee are allowed and the appeal of the Revenue is dismissed

ITA 3947/MUM/2023[2021-22]Status: DisposedITAT Mumbai25 Oct 2024AY 2021-22

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Rahul HakaniFor Respondent: Smt. Sanyogita Nagpal, CIT-DR
Section 132Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Raj Technology, DCIT, 3840/Mum/2023 2020-21 A-2, 414, 2nd Floor, Central Circle-4(2), Orchid City Centre, 19th Floor, Bellasis Road, Air India Building, 3836/Mum/2023 2021-22 Mumbai Mumbai [PAN: AAXFR3909G] Raj Technology, DCIT, A-2, 414, 2nd Floor, Central Circle-4(2), 3947/Mum/2023 2021-22 Orchid City Centre, 19th Floor, Bellasis Road, Air India Building, Mumbai Mumbai [PAN: AAXFR3909G] For Assessee : Shri Rahul Hakani, For R…

Raj Technology, Mumbai vs. DCIT, Central Circle 4 (2), Mumbai

In the result, both the appeals of the assessee are allowed and the

ITA 3840/MUM/2023[2020-21]Status: DisposedITAT Mumbai25 Oct 2024AY 2020-21

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Rahul HakaniFor Respondent: Smt. Sanyogita Nagpal, CIT-DR
Section 132Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. Α.Υ. Appellant Respondent 3840/Mum/2023 2020-21 Raj Technology, A-2, 414, 2nd Floor, Orchid City Centre, Bellasis Road, Mumbai [PAN: AAXFR3909G] DCIT, Central Circle-4(2), 19th Floor, Air India Building, Mumbai 3836/Mum/2023 | 2021-22 DCIT, Central Circle-4(2), 19th Floor, Air India Building, Mumbai Raj Technology, A-2, 414, 2nd Floor, Orchid City Centre, Bellasis Road, Mumbai [PAN: AAXFR3909G] 3947/Mum/2023 | 2021-22 For Assessee: Shri Rahul Hakani, For R…

Raj Technology, Mumbai vs. DCIT, Central Circle 4(2), Mumbai

In the result, both the appeals of the assessee are allowed and the appeal of the Revenue is dismissed

ITA 3836/MUM/2023[2021-22]Status: DisposedITAT Mumbai25 Oct 2024AY 2021-22

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Rahul HakaniFor Respondent: Smt. Sanyogita Nagpal, CIT-DR
Section 132Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent Raj Technology, DCIT, 3840/Mum/2023 2020-21 A-2, 414, 2nd Floor, Central Circle-4(2), Orchid City Centre, 19th Floor, Bellasis Road, Air India Building, 3836/Mum/2023 2021-22 Mumbai Mumbai [PAN: AAXFR3909G] Raj Technology, DCIT, A-2, 414, 2nd Floor, Central Circle-4(2), 3947/Mum/2023 2021-22 Orchid City Centre, 19th Floor, Bellasis Road, Air India Building, Mumbai Mumbai [PAN: AAXFR3909G] For Assessee : Shri Rahul Hakani, For R…

Assistant Commissioner of Income Tax, Central Circle, Kota vs. Sh. Naval Kishore, Kota

In the result appeal filed by the assessee stands allowed and that of the revenue stands dismissed

ITA 456/JPR/2024[2015-16]Status: DisposedITAT Jaipur27 Sept 2024AY 2015-16
Section 139Section 143Section 153A

…# vk;dj vihyh; vf/kdj.k] t;i qj U;k;ihB] t;i qj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"B" 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, AM > vk;dj vihy la-@ITA. No. 205/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 | Naval Kishore | cuke | DCIT | | | |-----------------------------------------------------------|---------------------|---------------------|--|--| | 2-GA-29,<br>Teachers<br>Colony…

DCIT, Central Circle2(4), Chennai vs. S. Elambharathi, Chennai

In the result, both the appeals filed by the Revenue and the Cos

ITA 221/CHNY/2022[2016-17]Status: DisposedITAT Chennai25 Sept 2024AY 2016-17
Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…Therefore, the impugned additions would have no legs to stand. 13. It is trite law that no addition could be made merely on the basis of presumption, conjectures or surmises. The ratio of decision of Hon'ble Supreme Court in the case of Common Cause vs. UOI (77 Taxmann.com 245) would squarely apply to the facts of the case. The ratio of decision of Hon'ble Delhi High Court in the case of CIT vs. Sant Lal (118 Taxmann.com 432) would also apply wherein, in similar circumstances, it was held that the entries found form the premises of a third-party could not form the basis of addition when the revenue failed to pro…

DCIT, Central Circle-2(4), Chennai vs. Shri S. Elembharathi, Chennai

In the result, both the appeals filed by the Revenue and the Cos filed by the assessee are dismissed

ITA 220/CHNY/2022[2015-16]Status: DisposedITAT Chennai25 Sept 2024AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.220 & 221/Chny/2022 िनधा"रण वष"/Assessment Years: 2015-16 & 2017-18 & C.O. Nos. 7 & 8/Chny/2022 [In Ita Nos. 220 & 221/Chny/2022] The Deputy Commissioner Of Vs. Shri S. Elambharathi, Income Tax, Central Circle -2 (4), Flat No. 5, Ground Floor, 364, Room No. B6, Investigation Building, Kurupam Court, Lloyds Road, No. 46, Mahatma Gandhi Road, Gopalapuram, Chennai 600 086. Chennai 34. [Pan: Aacpe3945N] (अपीलाथ"/Appellant) (""थ"/Respondent/Cross Objector) Department By : Shri V. Nandakumar, Cit Assessee By : Shri G. Baskar, Advocate & Shri P.M. Kathir, Advocate सुनवाई की तारीख/ Date Of Hearing : 28.08.2024 घोषणा की तारीख /Date Of Pronouncement : 25.09.2024 आदेश /O R D E R Per Bench: Both The Appeals & The Cross Objections Filed By The Revenue & The Assessee Respectively Are Directed Against The Common Order Dated 28.01.2022 Passed By The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai For The Assessment Years 2015-16 & 2017-18. 2. Since The Issue Raised In The Appeals Are Similar Based On The Same Identical Facts, With The Consent Of The Both The Parties, We Proceed To 2

For Appellant: Shri G. Baskar, Advocate &For Respondent: Shri V. Nandakumar, CIT
Section 143(1)Section 143(3)Section 153ASection 3Section 68

…and. 9 I.T.A. Nos.220 & 221/Chny/22 & C.O. Nos. 7 & 8/Chny/22 13. It is trite law that no addition could be made merely on the basis of presumption, conjectures or surmises. The ratio of decision of Hon’ble Supreme Court in the case of Common Cause vs. UOI (77 Taxmann.com 245) would squarely apply to the facts of the case. The ratio of decision of Hon’ble Delhi High Court in the case of CIT vs. Sant Lal (118 Taxmann.com 432) would also apply wherein, in similar circumstances, it was held that the entries found form the premises of a third-party could not form the basis of addition when the revenue failed to pro…

Smt. Rekha Ganesh, Davangere vs. Assistant Commissioner of Income Tax, Circle-1(1), Davangere

ITA 1275/BANG/2024[2015-16]Status: DisposedITAT Bangalore20 Sept 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri Subramanian S, JCIT (DR)
Section 131Section 132Section 133ASection 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 1275/Bang/2024 Assessment Year: 2015-16 Smt. Rekha Ganesh, No.22/2-1, Shamanur Kallappa and Sons, Chowkipet, Davangere - 577 001. PAN - AGDPG 8986 E APPELLANT Vs. The Asst. Commissioner of Income Tax, Circle - 1(1), Davangere. RESPONDENT Assessee by : Shri V Srinivasan, Advocate Revenue by : Shri Subramanian S, JCIT (DR) Date of hearing : 10.09.2024 Date of Pronouncement : 20.09.2024 ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assess…

DCIT, Cir-3(3)(1), Mumbai vs. Motech Software Pvt Ltd, Mumbai

ITA 2295/MUM/2023[2007-08]Status: DisposedITAT Mumbai28 Aug 2024AY 2007-08

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

Section 69

…ttled. It has been held in various cases that they do not have any evidentiary value. In support of this proposition, we may refer to the decision rendered by Hon'ble Supreme Court in the case of Common Cause (A Registered Society) v. UOI [2017] (394 ITR 220)(11 SCC 731) (SC), wherein it was observed as under at paragraphs 278 to 282 of the judgment:- "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 cas…

DCIT, Cir-3(3)(1), Mumbai vs. Motech Software Pvt Ltd, Mumbai

ITA 2294/MUM/2023[2006-07]Status: DisposedITAT Mumbai28 Aug 2024AY 2006-07

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri F.V. Irani, &For Respondent: Smt. Sanyogita Nagpal &
Section 69

…ttled. It has been held in various cases that they do not have any evidentiary value. In support of this proposition, we may refer to the decision rendered by Hon'ble Supreme Court in the case of Common Cause (A Registered Society) v. UOI [2017] (394 ITR 220)(11 SCC 731) (SC), wherein it was observed as under at paragraphs 278 to 282 of the judgment:- "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 cas…

Arvindkumar Amulkh Tanna, Ahmedabad vs. The ACIT, Central Circle-2 (3), Ahmeadabad

ITA 577/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad31 Jul 2024AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

Section 132Section 143(1)Section 143(3)Section 153A

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ “सी“, अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ C ” BENCH, AHMEDABAD "ी "स"धाथ" नौ"टयाल, "या"यक सद"य एवं "ी मकरंद वसंत महादेवकर, लेखा सद"य के सम"। ] ] BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER Sl. आयकर अपील सं/ "नधा"रण वष"/ Appeal(s)/CO by : No(s) IT(SS)A No(s)/ Assess- अपीलाथ" / ""यथ" / ITA No(s)/ ment Appellant बनाम/vs. Respondent CO No(s) Year(s) IT(SS)A No. 1. 2009-10 The…