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 485High Court2022#2897 most cited

What is Common Cause v. UOI authority for?

Additions to income cannot be sustained solely on the basis of information found in electronic devices or loose papers seized from third parties if that information is not supported by independent and corroborative evidence.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Also referred to as

Common Cause v UOI · 448 ITR 485 · addition cannot be sustained · third party statement · independent corroborative evidence · seized material · assessee-trust · capitation fees

Also reported as

222 Taxmann 64

Sections most often in play

Section 153C Section 132 Section 143(2)Section 132(4)Section 143(3)Section 115BBE Section 127 Section 132(4A)

Issues it is cited on

section 292cc section 153(c)(1)section 36(i)(va)freebies to doctors retraction of statement section 153(c)section 131(1)true and full disclosure statement under section 132(4)corpus donation section 132(4a)section 153(a)

Judgments citing Common Cause v. UOI

Asst CIT Cen Cir 8(2), Mumbai vs. Katrina Rosemary Turcotte, Mumbai

In the result, all the appeals of the Revenue are dismissed

ITA 3092/MUM/2015[2006-07]Status: DisposedITAT Mumbai11 Oct 2017AY 2006-07

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Dr. K. Shivaram, Sr. Counsel a/wFor Respondent: Shri Abhijit Patankar

Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA no.3092/Mum./2015 (Assessment Year : 2006–07) Asstt. Commissioner of Income Tax ……………. Appellant Circle–8(2), Mumbai v/s Ms. Katrina Rosemary Turcotte 34, 7th Floor, Guldev Sagar CHS ……………. Respondent Waterfield Road, Bandra (West) Mumbai 400 050 PAN – ADEPT7813P ITA no.3093/Mum./2015 (Assessment Year : 2007–08) Asstt. Commissioner of Income Tax ……………. Appellant Circle–8(2), Mumbai v/s Ms. Katrina Rosemary Turcotte 34, 7th Floor, Guldev Sagar CHS ……………. Respondent Water…