What is Common Cause v. UOI authority for?

A statement recorded under Section 132(4) during a search can be the basis for issuing notices under Section 153C to a third party, even if the incriminating material found relates to the assessee and was discovered during a search of another person.

How many judgments cite Common Cause v. UOI?

41 judgments on BharatTax cite Common Cause v. UOI (448 ITR 485), spanning 2017 to 2026.

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

It is most often cited in judgments turning on Section 153C, Section 132, Section 143(2), Section 132(4), Section 143(3), Section 115BBE.

Common Cause v. UOI (448 ITR 485)

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. MUTHULAKSHMI VELLAISAMY, TIRUPUR

In the result, the appeal filed by the Revenue is dismissed

ITA 610/CHNY/2025[2020-21]Status: DisposedITAT Chennai20 Jan 2026AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 605/Chny/2025 निर्धारण वर्ष / Assessment Year: 2020-21 Deputy Commissioner Of Income Tax, Central Circle-2(4), Chennai. (अपीलार्थी/Appellant) Gnanaguru Lavanya, Vs. 52, Iswarya Garden, Rakkiyapalayam Road, Ammapalayam, Avinashi Road, Tirupur - 641 654. [Pan: Abipl-5558-M] (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.: 610/Chny/2025 निर्धारण वर्ष / Assessment Year: 2020-21 Deputy Commissioner Of Income Tax, Central Circle-2(4), Chennai. Muthulakshmi Vellaisamy, Vs. 52, Iswarya Garden, Rakkiyapalayam Road, Ammapalayam, Avinashi Road, Tirupur - 641 654. [Pan:Afbpg-3703-L] (प्रत्यर्थी/Respondent) (अपीलार्थी/ Appellant) अपीलार्थी की ओर से/Appellant By : Ms. E. Pavuna Sundari, C.I.T. प्रत्यर्थी की ओर से /Respondent By : Shri. R. Venkata Raman, C.A. सुनवाई की तारीख/Date Of Hearing : 12.11.2025 घोषणा की तारीख/Date Of Pronouncement : 20.01.2026 :-2-:

For Appellant: Ms. E. Pavuna Sundari, C.I.TFor Respondent: Shri. R. Venkata Raman, C.A

Section 132Section 132(4)Section 139(4)

…no addition can be sustained solely on the basis of such material without correlating to the property transaction held by the assessee. 54. A similar view has been expressed by the Hon'ble Karnataka High Court in the case of Sunil Kumar Sharma v. DCIT [2022] 448 ITR 485 (Karnataka), which pertains to an income-tax matter. In the said decision, the Hon'ble High Court, placing reliance upon the judgment of the Hon'ble Supreme Court in Common Cause (A Registered Society) v. Union of India (supra), held that loose sheets of paper or diaries found during the course of search, which are not established to form part of…

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. GNANAGURU LAVANYA, TIRUPUR

ITA 605/CHNY/2025[2020-21]Status: DisposedITAT Chennai20 Jan 2026AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 605/Chny/2025 निर्धारण वर्ष / Assessment Year: 2020-21 Deputy Commissioner Of Income Tax, Central Circle-2(4), Chennai. (अपीलार्थी/Appellant) Gnanaguru Lavanya, Vs. 52, Iswarya Garden, Rakkiyapalayam Road, Ammapalayam, Avinashi Road, Tirupur - 641 654. [Pan: Abipl-5558-M] (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.: 610/Chny/2025 निर्धारण वर्ष / Assessment Year: 2020-21 Deputy Commissioner Of Income Tax, Central Circle-2(4), Chennai. Muthulakshmi Vellaisamy, Vs. 52, Iswarya Garden, Rakkiyapalayam Road, Ammapalayam, Avinashi Road, Tirupur - 641 654. [Pan:Afbpg-3703-L] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By : Ms. E. Pavuna Sundari, C.I.T. प्रत्यर्थी की ओर से /Respondent By : Shri. R. Venkata Raman, C.A. सुनवाई की तारीख/Date Of Hearing : 12.11.2025 घोषणा की तारीख/Date Of Pronouncement : 20.01.2026 :-2-:

For Appellant: Ms. E. Pavuna Sundari, C.I.TFor Respondent: Shri. R. Venkata Raman, C.A

Section 132Section 132(4)Section 139(4)

…no addition can be sustained solely on the basis of such material without correlating to the property transaction held by the assessee. 54. A similar view has been expressed by the Hon'ble Karnataka High Court in the case of Sunil Kumar Sharma v. DCIT [2022] 448 ITR 485 (Karnataka), which pertains to an income-tax matter. In the said decision, the Hon'ble High Court, placing reliance upon the judgment of the Hon'ble Supreme Court in Common Cause (A Registered Society) v. Union of India (supra), held that loose sheets of paper or diaries found during the course of search, which are not established to form part of…

JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-20, DELHI vs. M B POWER (MADHYA PRADESH) LTD., DELHI

In the result, appeal of the Revenue is dismissed

ITA 267/DEL/2024[2021-22]Status: DisposedITAT Delhi19 Dec 2025AY 2021-22

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…g out that the particular third person against whom the allegations have been levelled was in fact involved in the matter or he has done some act during that period, which may have co-relations with the random entries.” In Sunil Kumar Sharma v. Dy. CIT (2022) 448 ITR 485, Hon’ble Karnataka High Court has considered almost identical fact situation. In this case, besides the search on the assessee, a search was also conducted on one Mr. Rajendran at New Delhi. During the course of search on Mr. Rajendran, certain diaries & entries relating to affairs of the assessee were found. Statement of Mr. Rajendran was record…

MB POWER (MADHYA PRADESH) LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE-20, DELHI

In the result, appeal of the Revenue is dismissed

ITA 211/DEL/2024[2021-22]Status: DisposedITAT Delhi19 Dec 2025AY 2021-22

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…g out that the particular third person against whom the allegations have been levelled was in fact involved in the matter or he has done some act during that period, which may have co-relations with the random entries.” In Sunil Kumar Sharma v. Dy. CIT (2022) 448 ITR 485, Hon’ble Karnataka High Court has considered almost identical fact situation. In this case, besides the search on the assessee, a search was also conducted on one Mr. Rajendran at New Delhi. During the course of search on Mr. Rajendran, certain diaries & entries relating to affairs of the assessee were found. Statement of Mr. Rajendran was record…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-20, DELHI vs. MB POWER (MADHYA PRADESH) LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

ITA 3923/DEL/2023[2018-19]Status: DisposedITAT Delhi19 Dec 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…g out that the particular third person against whom the allegations have been levelled was in fact involved in the matter or he has done some act during that period, which may have co-relations with the random entries.” In Sunil Kumar Sharma v. Dy. CIT (2022) 448 ITR 485, Hon’ble Karnataka High Court has considered almost identical fact situation. In this case, besides the search on the assessee, a search was also conducted on one Mr. Rajendran at New Delhi. During the course of search on Mr. Rajendran, certain diaries & entries relating to affairs of the assessee were found. Statement of Mr. Rajendran was record…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-20, DELHI vs. M. B. POWER (MADHAYA PRADESH) LTD, DELHI

In the result, appeal of the Revenue is dismissed

ITA 3874/DEL/2023[2016-17]Status: DisposedITAT Delhi19 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…g out that the particular third person against whom the allegations have been levelled was in fact involved in the matter or he has done some act during that period, which may have co-relations with the random entries.” In Sunil Kumar Sharma v. Dy. CIT (2022) 448 ITR 485, Hon’ble Karnataka High Court has considered almost identical fact situation. In this case, besides the search on the assessee, a search was also conducted on one Mr. Rajendran at New Delhi. During the course of search on Mr. Rajendran, certain diaries & entries relating to affairs of the assessee were found. Statement of Mr. Rajendran was record…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 20, DELHI vs. M.B. POWER (MADHAYA PRADESH) LTD, DELHI

In the result, appeal of the Revenue is dismissed

ITA 3870/DEL/2023[2017-18]Status: DisposedITAT Delhi19 Dec 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…g out that the particular third person against whom the allegations have been levelled was in fact involved in the matter or he has done some act during that period, which may have co-relations with the random entries.” In Sunil Kumar Sharma v. Dy. CIT (2022) 448 ITR 485, Hon’ble Karnataka High Court has considered almost identical fact situation. In this case, besides the search on the assessee, a search was also conducted on one Mr. Rajendran at New Delhi. During the course of search on Mr. Rajendran, certain diaries & entries relating to affairs of the assessee were found. Statement of Mr. Rajendran was record…

MB POWER (MADHYA PRADESH) LIMITED ,SOUTH EAST DELHI vs. DCIT, CENTRAL CIRCLE-20, DELHI, DELHI

In the result, appeal of the Revenue is dismissed

ITA 3850/DEL/2023[2018-19]Status: DisposedITAT Delhi19 Dec 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…g out that the particular third person against whom the allegations have been levelled was in fact involved in the matter or he has done some act during that period, which may have co-relations with the random entries.” In Sunil Kumar Sharma v. Dy. CIT (2022) 448 ITR 485, Hon’ble Karnataka High Court has considered almost identical fact situation. In this case, besides the search on the assessee, a search was also conducted on one Mr. Rajendran at New Delhi. During the course of search on Mr. Rajendran, certain diaries & entries relating to affairs of the assessee were found. Statement of Mr. Rajendran was record…

WOCKHARDT LIMITED,AURANGABAD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(1), PUNE

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

ITA 837/PUN/2025[2016-17]Status: DisposedITAT Pune10 Nov 2025AY 2016-17

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Manthan ShahFor Respondent: Shri Amit Bobde

Section 127Section 132Section 132(4)Section 143(2)Section 153C

…n the case of one, Shri. Sunil Kumar Sharma. This decision flows from single judge decision of Karnataka high court in the case of same assessee reported as Sunil Kumar Sharma vs. Deputy Commissioner of Income-tax [2023] 146 taxmann.com 553 (Karnataka)/[2022] 448 ITR 485 (Karnataka). These cases are related to 153C proceedings. The assessee first approached the Karnataka High Court against notices issued u/s 153C in writ petitions nos. 9937 to 9939, 9945 & 9946 of 2022. The issue involved were related to 1. Inadmissibility of Evidence: The court's primary and most detailed finding was that the entire case was bui…

WOCKHARDT LIMITED,AURANGABAD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(1), PUNE

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

ITA 836/PUN/2025[2018-19]Status: DisposedITAT Pune10 Nov 2025AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Manthan ShahFor Respondent: Shri Amit Bobde

Section 127Section 132Section 132(4)Section 143(2)Section 153C

…n the case of one, Shri. Sunil Kumar Sharma. This decision flows from single judge decision of Karnataka high court in the case of same assessee reported as Sunil Kumar Sharma vs. Deputy Commissioner of Income-tax [2023] 146 taxmann.com 553 (Karnataka)/[2022] 448 ITR 485 (Karnataka). These cases are related to 153C proceedings. The assessee first approached the Karnataka High Court against notices issued u/s 153C in writ petitions nos. 9937 to 9939, 9945 & 9946 of 2022. The issue involved were related to 1. Inadmissibility of Evidence: The court's primary and most detailed finding was that the entire case was bui…

WOCKHARDT LIMITED,AURANGABAD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(1), PUNE

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

ITA 835/PUN/2025[2017-18]Status: DisposedITAT Pune10 Nov 2025AY 2017-18

For Appellant: \nDepartment by

Section 127Section 132Section 153C

…e case\nof one, Shri. Sunil Kumar Sharma. This decision flows from single judge\ndecision of Karnataka high court in the case of same assessee reported as\nSunil Kumar Sharma vs. Deputy Commissioner of Income-tax [2023] 146\ntaxmann.com 553 (Karnataka)/[2022] 448 ITR 485 (Karnataka). These cases\nare related to 153C proceedings. The assessee first approached the\nKarnataka High Court against notices issued u/s 153C in writ petitions nos.\n9937 to 9939, 9945 & 9946 of 2022. The issue involved were related to\n1. Inadmissibility of Evidence: The court's primary and most detailed finding\nwas that the entire case wa…