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 366,339 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

Kiran Pal Singh, Faridabad vs. DCIT, Central Circle, Faridabad

In the result, the Appeal of the Assessee in ITA No

ITA 2970/DEL/2023[2020-21]Status: DisposedITAT Delhi28 Jun 2024AY 2020-21

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…1 ITA Nos. 1860 & ors/Del/2023 Kiran Pal Singh Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1861/Del/2023 (A.Y. 2013-14) ITA No. 1863/Del/2023 (A.Y. 2015-16) ITA No. 1865/Del/2023 (A.Y. 2017-18) ITA No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. DCIT House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 PAN: AKMPP5108N Appellant Respondent ITA No. 2039/Del/2023 (A.Y. 2015-16) ITA No. 2815/Del/2023 (A.Y. 2018-19) Kiran Pal Singh V…

Deputy Commissioner of Income Tax Central Circle-1, Faridabad vs. Kiran Pal Singh, Faridabad

In the result, the Appeal of the Assessee in ITA No

ITA 2815/DEL/2023[2018-19]Status: DisposedITAT Delhi28 Jun 2024AY 2018-19

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…1 ITA Nos. 1860 & ors/Del/2023 Kiran Pal Singh Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1861/Del/2023 (A.Y. 2013-14) ITA No. 1863/Del/2023 (A.Y. 2015-16) ITA No. 1865/Del/2023 (A.Y. 2017-18) ITA No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. DCIT House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 PAN: AKMPP5108N Appellant Respondent ITA No. 2039/Del/2023 (A.Y. 2015-16) ITA No. 2815/Del/2023 (A.Y. 2018-19) Kiran Pal Singh V…

Kiran Pal Singh, Faridabad vs. DCIT Central Circle, Faridabad

In the result, the Appeal of the Assessee in ITA No

ITA 2589/DEL/2023[2019-20]Status: DisposedITAT Delhi28 Jun 2024AY 2019-20

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…1 ITA Nos. 1860 & ors/Del/2023 Kiran Pal Singh Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1861/Del/2023 (A.Y. 2013-14) ITA No. 1863/Del/2023 (A.Y. 2015-16) ITA No. 1865/Del/2023 (A.Y. 2017-18) ITA No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. DCIT House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 PAN: AKMPP5108N Appellant Respondent ITA No. 2039/Del/2023 (A.Y. 2015-16) ITA No. 2815/Del/2023 (A.Y. 2018-19) Kiran Pal Singh V…

Kiran Pal Singh, Faridabad vs. DCIT Central Circle, Faridabad

In the result, the Appeal of the Assessee in ITA No

ITA 2588/DEL/2023[2018-19]Status: DisposedITAT Delhi28 Jun 2024AY 2018-19

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…1 ITA Nos. 1860 & ors/Del/2023 Kiran Pal Singh Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1861/Del/2023 (A.Y. 2013-14) ITA No. 1863/Del/2023 (A.Y. 2015-16) ITA No. 1865/Del/2023 (A.Y. 2017-18) ITA No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. DCIT House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 PAN: AKMPP5108N Appellant Respondent ITA No. 2039/Del/2023 (A.Y. 2015-16) ITA No. 2815/Del/2023 (A.Y. 2018-19) Kiran Pal Singh V…

DCIT, Central Circle-1, Faridabad vs. Kiran Pal Singh, Faridabad

In the result, the Appeal of the Assessee in ITA No

ITA 2040/DEL/2023[2017-18]Status: DisposedITAT Delhi28 Jun 2024AY 2017-18

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…1 ITA Nos. 1860 & ors/Del/2023 Kiran Pal Singh Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1861/Del/2023 (A.Y. 2013-14) ITA No. 1863/Del/2023 (A.Y. 2015-16) ITA No. 1865/Del/2023 (A.Y. 2017-18) ITA No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. DCIT House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 PAN: AKMPP5108N Appellant Respondent ITA No. 2039/Del/2023 (A.Y. 2015-16) ITA No. 2815/Del/2023 (A.Y. 2018-19) Kiran Pal Singh V…

DCIT, Central Circle-1, Faridabad vs. Kiran Pal Singh, Faridabad

In the result, the Appeal of the Assessee in ITA No

ITA 2039/DEL/2023[2015-16]Status: DisposedITAT Delhi28 Jun 2024AY 2015-16

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…1 ITA Nos. 1860 & ors/Del/2023 Kiran Pal Singh Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1861/Del/2023 (A.Y. 2013-14) ITA No. 1863/Del/2023 (A.Y. 2015-16) ITA No. 1865/Del/2023 (A.Y. 2017-18) ITA No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. DCIT House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 PAN: AKMPP5108N Appellant Respondent ITA No. 2039/Del/2023 (A.Y. 2015-16) ITA No. 2815/Del/2023 (A.Y. 2018-19) Kiran Pal Singh V…

DCIT, Central Circle-1, Faridabad vs. Kiran Pal Singh, Faridabad

In the result, the Appeal of the Assessee in ITA No

ITA 2038/DEL/2023[2014-15]Status: DisposedITAT Delhi28 Jun 2024AY 2014-15

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…1 ITA Nos. 1860 & ors/Del/2023 Kiran Pal Singh Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1861/Del/2023 (A.Y. 2013-14) ITA No. 1863/Del/2023 (A.Y. 2015-16) ITA No. 1865/Del/2023 (A.Y. 2017-18) ITA No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. DCIT House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 PAN: AKMPP5108N Appellant Respondent ITA No. 2039/Del/2023 (A.Y. 2015-16) ITA No. 2815/Del/2023 (A.Y. 2018-19) Kiran Pal Singh V…

Kiran Pal Singh, Faridabad vs. DCIT Central Circle, Faridabad

In the result, the Appeal of the Assessee in ITA No

ITA 1865/DEL/2023[2017-18]Status: DisposedITAT Delhi28 Jun 2024AY 2017-18

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…1 ITA Nos. 1860 & ors/Del/2023 Kiran Pal Singh Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1861/Del/2023 (A.Y. 2013-14) ITA No. 1863/Del/2023 (A.Y. 2015-16) ITA No. 1865/Del/2023 (A.Y. 2017-18) ITA No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. DCIT House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 PAN: AKMPP5108N Appellant Respondent ITA No. 2039/Del/2023 (A.Y. 2015-16) ITA No. 2815/Del/2023 (A.Y. 2018-19) Kiran Pal Singh V…

Kiran Pal Singh, Faridabad vs. DCIT Central Circle, Faridabad

In the result, the Appeal of the Assessee in ITA No

ITA 1864/DEL/2023[2016-17]Status: DisposedITAT Delhi28 Jun 2024AY 2016-17

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…1 ITA Nos. 1860 & ors/Del/2023 Kiran Pal Singh Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1861/Del/2023 (A.Y. 2013-14) ITA No. 1863/Del/2023 (A.Y. 2015-16) ITA No. 1865/Del/2023 (A.Y. 2017-18) ITA No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. DCIT House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 PAN: AKMPP5108N Appellant Respondent ITA No. 2039/Del/2023 (A.Y. 2015-16) ITA No. 2815/Del/2023 (A.Y. 2018-19) Kiran Pal Singh V…

Kiran Pal Singh, Faridabad vs. DCIT Central Circle, Faridabad

In the result, the Appeal of the Assessee in ITA No

ITA 1863/DEL/2023[2015-16]Status: DisposedITAT Delhi28 Jun 2024AY 2015-16

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…1 ITA Nos. 1860 & ors/Del/2023 Kiran Pal Singh Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1861/Del/2023 (A.Y. 2013-14) ITA No. 1863/Del/2023 (A.Y. 2015-16) ITA No. 1865/Del/2023 (A.Y. 2017-18) ITA No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. DCIT House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 PAN: AKMPP5108N Appellant Respondent ITA No. 2039/Del/2023 (A.Y. 2015-16) ITA No. 2815/Del/2023 (A.Y. 2018-19) Kiran Pal Singh V…

Kiran Pal Singh, Faridabad vs. DCIT Central Circle, Faridabad

In the result, the Appeal of the Assessee in ITA No

ITA 1862/DEL/2023[2014-15]Status: DisposedITAT Delhi28 Jun 2024AY 2014-15

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…1 ITA Nos. 1860 & ors/Del/2023 Kiran Pal Singh Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1861/Del/2023 (A.Y. 2013-14) ITA No. 1863/Del/2023 (A.Y. 2015-16) ITA No. 1865/Del/2023 (A.Y. 2017-18) ITA No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. DCIT House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 PAN: AKMPP5108N Appellant Respondent ITA No. 2039/Del/2023 (A.Y. 2015-16) ITA No. 2815/Del/2023 (A.Y. 2018-19) Kiran Pal Singh V…

Kiran Pal Singh, Faridabad vs. DCIT Central Circle, Faridabad

In the result, the Appeal of the Assessee in ITA No

ITA 1861/DEL/2023[2013-14]Status: DisposedITAT Delhi28 Jun 2024AY 2013-14

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…1 ITA Nos. 1860 & ors/Del/2023 Kiran Pal Singh Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1861/Del/2023 (A.Y. 2013-14) ITA No. 1863/Del/2023 (A.Y. 2015-16) ITA No. 1865/Del/2023 (A.Y. 2017-18) ITA No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. DCIT House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 PAN: AKMPP5108N Appellant Respondent ITA No. 2039/Del/2023 (A.Y. 2015-16) ITA No. 2815/Del/2023 (A.Y. 2018-19) Kiran Pal Singh V…

Kiran Pal Singh, Faridabad vs. DCIT Central Circle, Faridabad

In the result, the Appeal of the Assessee in ITA No

ITA 1860/DEL/2023[2012-13]Status: DisposedITAT Delhi28 Jun 2024AY 2012-13

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…1 ITA Nos. 1860 & ors/Del/2023 Kiran Pal Singh Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1861/Del/2023 (A.Y. 2013-14) ITA No. 1863/Del/2023 (A.Y. 2015-16) ITA No. 1865/Del/2023 (A.Y. 2017-18) ITA No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. DCIT House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 PAN: AKMPP5108N Appellant Respondent ITA No. 2039/Del/2023 (A.Y. 2015-16) ITA No. 2815/Del/2023 (A.Y. 2018-19) Kiran Pal Singh V…

DCIT (Central), Bhopal vs. Shailendra Sharma, Bhopal

In the result the appeals of the assessee for the Assessment

ITA 305/IND/2023[2015-16]Status: DisposedITAT Indore24 Jun 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 142(1)Section 153A

…IT(SS) No.30 & 31/Ind/2023 ITA (SS) No.305/Ind/2023 Shailendra Sharma आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER IT(SS)A No.30 & 31/IND/2023 (Assessment Years: 2011-12 & 2013-14) Shri Shailendra Sharma ACIT(Central) H-3B, Nihant Colony Bhopal 74 Bunglows Vs. Swami Dayanand Nagar Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AMZPS 9792A IT(SS)A No.305/IND/2023 (Assessment Year: 2015-16) DCIT(Central) Shri Shailendra Sharma Bhopal H-3B, Nihant Colony 74 Bunglows Vs.…

DCIT, Central Circle-2(1), Chennai vs. Shri Rajagopal Kamaraj, Thiruvarur

ITA 248/CHNY/2023[2019-20]Status: DisposedITAT Chennai10 Apr 2024AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.246/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) & 2. आयकरअपील सं./ Ita No.247/Chny/2023 (िनधा"रण वष" / Assessment Year: 2018-19) & 3. आयकरअपील सं./ Ita No.248/Chny/2023 (िनधा"रण वष" / Assessment Year: 2019-20 Dcit Shri Rajagopal Kamaraj बनाम/ Central Circle-2(1), 70/33, G.S. North Street Vs. Chennai. Mannargudi, Thiruvarur-614 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaepk-9399-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.14/Chny/2023 (In Ita No.246/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18) & 5. Cross Objection No.15/Chny/2023 (In Ita No.247/Chny/2023) (िनधा"रण वष" / Assessment Year: 2018-19) & 6. Cross Objection No.16/Chny/2023 (In Ita No.248/Chny/2023) िनधा"रण वष" / Assessment Year: 2019-20 Shri Rajagopal Kamaraj Dcit बनाम 70/33, G.S. North Street Central Circle-2(1), / Vs. Mannargudi, Thiruvarur-614 001. Chennai.

For Appellant: Shri V. Nagaprasad (Advocate)- Ld.ARFor Respondent: Shri Nilay Baran Som (CIT)-Ld.Sr.AR
Section 132(4)Section 143(3)Section 153CSection 153D

…as commonly understood. The assessee also assailed proposed addition based on search made in the case of M/s SRS Mining. Reliance was placed on the decision of Hon’ble Supreme Court in the case of CBI vs. VC Shukla & Others (3 SCC 410), Common Cause vs. UOI (77 Taxmann.com 245) and also on the decision in Dhakeshwari Cotton Mills Ltd. Vs. CIT (26 ITR 775) in support of various submissions. 4.8 However, Ld. AO held that Shri Pichaikannu had admitted that certain loose sheets and the entries in the long size note book were in his handwriting, in his role as a freelance consultant. He had stated that on the date of…

DCIT, Central Circle-2(1), Chennai vs. Shri Rajagopal Kamaraj, Thiruvarur

ITA 247/CHNY/2023[2018-19]Status: DisposedITAT Chennai10 Apr 2024AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.246/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) & 2. आयकरअपील सं./ Ita No.247/Chny/2023 (िनधा"रण वष" / Assessment Year: 2018-19) & 3. आयकरअपील सं./ Ita No.248/Chny/2023 (िनधा"रण वष" / Assessment Year: 2019-20 Dcit Shri Rajagopal Kamaraj बनाम/ Central Circle-2(1), 70/33, G.S. North Street Vs. Chennai. Mannargudi, Thiruvarur-614 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaepk-9399-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.14/Chny/2023 (In Ita No.246/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18) & 5. Cross Objection No.15/Chny/2023 (In Ita No.247/Chny/2023) (िनधा"रण वष" / Assessment Year: 2018-19) & 6. Cross Objection No.16/Chny/2023 (In Ita No.248/Chny/2023) िनधा"रण वष" / Assessment Year: 2019-20 Shri Rajagopal Kamaraj Dcit बनाम 70/33, G.S. North Street Central Circle-2(1), / Vs. Mannargudi, Thiruvarur-614 001. Chennai.

For Appellant: Shri V. Nagaprasad (Advocate)- Ld.ARFor Respondent: Shri Nilay Baran Som (CIT)-Ld.Sr.AR
Section 132(4)Section 143(3)Section 153CSection 153D

…as commonly understood. The assessee also assailed proposed addition based on search made in the case of M/s SRS Mining. Reliance was placed on the decision of Hon’ble Supreme Court in the case of CBI vs. VC Shukla & Others (3 SCC 410), Common Cause vs. UOI (77 Taxmann.com 245) and also on the decision in Dhakeshwari Cotton Mills Ltd. Vs. CIT (26 ITR 775) in support of various submissions. 4.8 However, Ld. AO held that Shri Pichaikannu had admitted that certain loose sheets and the entries in the long size note book were in his handwriting, in his role as a freelance consultant. He had stated that on the date of…

DCIT, Central Circle-2(1), Chennai vs. Shri Rajagopal Kamaraj, Thiruvarur

ITA 246/CHNY/2023[2017-18]Status: DisposedITAT Chennai10 Apr 2024AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.246/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) & 2. आयकरअपील सं./ Ita No.247/Chny/2023 (िनधा"रण वष" / Assessment Year: 2018-19) & 3. आयकरअपील सं./ Ita No.248/Chny/2023 (िनधा"रण वष" / Assessment Year: 2019-20 Dcit Shri Rajagopal Kamaraj बनाम/ Central Circle-2(1), 70/33, G.S. North Street Vs. Chennai. Mannargudi, Thiruvarur-614 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaepk-9399-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. Cross Objection No.14/Chny/2023 (In Ita No.246/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18) & 5. Cross Objection No.15/Chny/2023 (In Ita No.247/Chny/2023) (िनधा"रण वष" / Assessment Year: 2018-19) & 6. Cross Objection No.16/Chny/2023 (In Ita No.248/Chny/2023) िनधा"रण वष" / Assessment Year: 2019-20 Shri Rajagopal Kamaraj Dcit बनाम 70/33, G.S. North Street Central Circle-2(1), / Vs. Mannargudi, Thiruvarur-614 001. Chennai.

For Appellant: Shri V. Nagaprasad (Advocate)- Ld.ARFor Respondent: Shri Nilay Baran Som (CIT)-Ld.Sr.AR
Section 132(4)Section 143(3)Section 153CSection 153D

…as commonly understood. The assessee also assailed proposed addition based on search made in the case of M/s SRS Mining. Reliance was placed on the decision of Hon’ble Supreme Court in the case of CBI vs. VC Shukla & Others (3 SCC 410), Common Cause vs. UOI (77 Taxmann.com 245) and also on the decision in Dhakeshwari Cotton Mills Ltd. Vs. CIT (26 ITR 775) in support of various submissions. 4.8 However, Ld. AO held that Shri Pichaikannu had admitted that certain loose sheets and the entries in the long size note book were in his handwriting, in his role as a freelance consultant. He had stated that on the date of…

The ACIT, Central Circle-2(4), Ahmedabad vs. Darshanbhai Manubhai Patel, Ahmedabad

In the result, the appeal of the Department is dismissed

ITA 69/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad05 Apr 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Aarsi Prasad, CIT-DRFor Respondent: Shri Hardik Vora, A.R
Section 133ASection 292CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.69/Ahd/2021 (Assessment Year: 2017-18) Assistant Commissioner of Vs. Darshanbhai Manubhai Patel, Income Tax, 20, Santosha Park Society, Nr. Central Circle-2(4), Jayantilal Park, Ambli Bopal Ahmedabad Road, Ahmedabad-380058 [PAN No.AFSPP0196D] (Appellant) .. (Respondent) Appellant by : Shri Aarsi Prasad, CIT-DR Respondent by: Shri Hardik Vora, A.R. Date of Hearing 14.03.2024 Date of Pronouncement 05.04.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEM…

Shri K. Palaniswami, Salem vs. DCIT, Central Circle-2(2), Chennai

The appeals of the revenue stand dismissed

ITA 215/CHNY/2023[2017-18]Status: DisposedITAT Chennai03 Apr 2024AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.125/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.126/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.127/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri Karuppagounder Palaniswami बनाम 171/1B, Rajapuram 1St Street, Central Circle-2(2) / Vs. Chennai. Nedunchalai Nagar, Salem-636 004. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ayxpp-6611-P (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. आयकरअपील सं./ Ita No.213/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 5. आयकरअपील सं./ Ita No.214/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 6. आयकरअपील सं./ Ita No.215/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) बनाम/ Shri Karuppagounder Palaniswami Dcit 171/1B, Rajapuram 1St Street, Vs. Central Circle-2(2) Nedunchalai Nagar, Salem-636 004. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ayxpp-6611-P ((अपीलाथ"/Appellant)) : (!"थ" / Respondent)

For Appellant: Shri Sushil Kumar (Advocate) - Ld. ARFor Respondent: Shri V. Nandakumar (CIT) - Ld. DR
Section 132(4)Section 143(3)

…nder pressure. The Ld. AO erred in attaching standalone evidentiary value to the said statement without their being any solid corroborative evidence on record. The assessee referred to the decision of Hon’ble Supreme Court in the case of Common Cause vs. UOI (77 Taxmann.com 245) as well as another decision in Andaman Timber Industries vs CCE (62 Taxmann.com 3) to support its submissions. 5.7 The Ld. CIT(A), upon perusal of relevant entries in the seized material, concurred that the name of the assessee did not appear ion any of the entries considered by AO to be pertaining to assessee. All the entries contained o…

Shri K. Palaniswami, Salem vs. DCIT, Central Circle-2(2), Chennai

The appeals of the revenue stand dismissed

ITA 214/CHNY/2023[2016-17]Status: DisposedITAT Chennai03 Apr 2024AY 2016-17

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.125/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.126/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.127/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri Karuppagounder Palaniswami बनाम 171/1B, Rajapuram 1St Street, Central Circle-2(2) / Vs. Chennai. Nedunchalai Nagar, Salem-636 004. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ayxpp-6611-P (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 4. आयकरअपील सं./ Ita No.213/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) & 5. आयकरअपील सं./ Ita No.214/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) & 6. आयकरअपील सं./ Ita No.215/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) बनाम/ Shri Karuppagounder Palaniswami Dcit 171/1B, Rajapuram 1St Street, Vs. Central Circle-2(2) Nedunchalai Nagar, Salem-636 004. Chennai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ayxpp-6611-P ((अपीलाथ"/Appellant)) : (!"थ" / Respondent)

For Appellant: Shri Sushil Kumar (Advocate) - Ld. ARFor Respondent: Shri V. Nandakumar (CIT) - Ld. DR
Section 132(4)Section 143(3)

…nder pressure. The Ld. AO erred in attaching standalone evidentiary value to the said statement without their being any solid corroborative evidence on record. The assessee referred to the decision of Hon’ble Supreme Court in the case of Common Cause vs. UOI (77 Taxmann.com 245) as well as another decision in Andaman Timber Industries vs CCE (62 Taxmann.com 3) to support its submissions. 5.7 The Ld. CIT(A), upon perusal of relevant entries in the seized material, concurred that the name of the assessee did not appear ion any of the entries considered by AO to be pertaining to assessee. All the entries contained o…