DCIT v. VVD & Sons (P.) Ltd.

158 Taxmann.com 395Reported decision2024#7688 most cited

What is DCIT v. VVD & Sons (P.) Ltd. authority for?

Additions to income cannot be made solely on the basis of a statement without corroborating documentary evidence. Statements made under oath can be used as evidence, but without credible supporting evidence, additions cannot be made based purely on confessions during search or survey operations.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2026.

Also referred to as

DCIT v. VVD & Sons · section 132(4) · addition based on statement · corroborating evidence · confession during search · credible evidence · ITAT Chennai

Issues it is cited on

Judgments citing DCIT v. VVD & Sons (P.) Ltd.

R.Viswanathan, Chennai vs. The Deputy Commissioner of Income Tax, Central Circle-1(4), Chennai

ITA 1323/CHNY/2025[2016-17]Status: DisposedITAT Chennai22 Jan 2026AY 2016-17

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1321 To 1324/Chny/2025 िनधारण वष/Assessment Years: 2014-15 To 2017-18 R. Viswanathan, Flat No.A-4, Rams Anjali Atrium No.8, Sundaram Salai, R.A. Puram, Chennai-600 028. [Pan: Adlpv 6760 G] V. The Dcit, Central Circle-1(4), Chennai. (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./Ita Nos.1556 & 1597/Chny/2025 िनधारण वष/Assessment Years: 2016-17 & 2015-16 The Dcit, Central Circle-1(4), Chennai. V. R. Viswanathan, Flat No.A-4, Rams Anjali Atrium No.8, Sundaram Salai, R.A. Puram, Chennai-600 028. [Pan: Adlpv 6760 G] (अपीलाथ/Appellant) : (यथ/Respondent) अपीलाथ की ओर से/ Assessee By : Shri. V. Naga Prasad, Advocate/Ar थ की ओर से /Department By : Smt. E. Pavuna Sundari, Cit/Dr सुनवाईकतारीख/Date Of Hearing : 29.10.2025 / 17.11.2025 घोषणाकतारीख /Date Of Pronouncement : 22.01.2026 :: 2 ::

For Appellant: Shri. V. Naga PrasadFor Respondent: Smt. E. Pavuna Sundari
Section 132Section 139Section 142(1)Section 153ASection 153CSection 250

…आयकर अपीलीय अधिकरण, ‘ए’ यायपीठ, चेई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI श्री एबी टी. वक, ाियक सद एवं श्री एस. आर. रघुनाथा, लेखा सद के सम BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1321 to 1324/Chny/2025 िनधारण वष/Assessment Years: 2014-15 to 2017-18 R. Viswanathan, Flat No.A-4, Rams Anjali Atrium No.8, Sundaram Salai, R.A. Puram, Chennai-600 028. [PAN: ADLPV 6760 G] v. The DCIT, Central Circle-1(4), Chennai. (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./ITA Nos.1556 & 1597/Chny/2025 िनधारण वष/Assessment Years: 2016-17 &…

R.Viswanathan, Chennai vs. The Deputy Commissioner of Income Tax, Central Circle-1(4), Chennai

ITA 1321/CHNY/2025[2014-15]Status: DisposedITAT Chennai22 Jan 2026AY 2014-15

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1321 To 1324/Chny/2025 िनधारण वष/Assessment Years: 2014-15 To 2017-18 R. Viswanathan, Flat No.A-4, Rams Anjali Atrium No.8, Sundaram Salai, R.A. Puram, Chennai-600 028. [Pan: Adlpv 6760 G] V. The Dcit, Central Circle-1(4), Chennai. (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./Ita Nos.1556 & 1597/Chny/2025 िनधारण वष/Assessment Years: 2016-17 & 2015-16 The Dcit, Central Circle-1(4), Chennai. V. R. Viswanathan, Flat No.A-4, Rams Anjali Atrium No.8, Sundaram Salai, R.A. Puram, Chennai-600 028. [Pan: Adlpv 6760 G] (अपीलाथ/Appellant) : (यथ/Respondent) अपीलाथ की ओर से/ Assessee By : Shri. V. Naga Prasad, Advocate/Ar थ की ओर से /Department By : Smt. E. Pavuna Sundari, Cit/Dr सुनवाईकतारीख/Date Of Hearing : 29.10.2025 / 17.11.2025 घोषणाकतारीख /Date Of Pronouncement : 22.01.2026 :: 2 ::

For Appellant: Shri. V. Naga PrasadFor Respondent: Smt. E. Pavuna Sundari
Section 132Section 139Section 142(1)Section 153ASection 153CSection 250

…आयकर अपीलीय अधिकरण, ‘ए’ यायपीठ, चेई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI श्री एबी टी. वक, ाियक सद एव ी एस. आर. रघुनाथा, लेखा सद के सम BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1321 to 1324/Chny/2025 िनधारण वष/Assessment Years: 2014-15 to 2017-18 R. Viswanathan, Flat No.A-4, Rams Anjali Atrium No.8, Sundaram Salai, R.A. Puram, Chennai-600 028. [PAN: ADLPV 6760 G] v. The DCIT, Central Circle-1(4), Chennai. (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./ITA Nos.1556 & 1597/Chny/2025 िनधारण वष/Assessment Years: 2016-17 & 2015-16 T…

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. Malbros International Pvt Ltd, Faridkot

In the result, both the appeals and the Cross Objections are dismissed

ITA 992/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh25 Jun 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Years: 2017-18, 2016-17 The Dcit, Vs Malbros International Pvt. Ltd., Central Circle-2, Village – Mansoorwal, Teh-Zira, Ludhiana. Head Offices Old Cantt. Road, Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent & C.O. Nos. 46 & 45/Chd/2024 In आयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Year: 2017-18, 2016-17 Malbros International Pvt. Ltd., The Dcit, Village – Mansoorwal, Teh-Zira, Vs Central Circle-2, Head Offices Old Cantt. Road, Ludhiana. Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 14.05.2025 Date Of Pronouncement : 25.06.2025

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 249Section 253Section 3Section 5

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 992 & 993/CHD/2024 "नधा"रण वष" / Assessment Years: 2017-18, 2016-17 The DCIT, Vs Malbros International Pvt. Ltd., Central Circle-2, Village – Mansoorwal, Teh-Zira, Ludhiana. Head Offices Old Cantt. Road, Faridkot. "थायी लेखा सं./PAN NO: AADCM7203R अपीलाथ"/Appellant ""यथ"/Respondent & C.O. Nos. 46 & 45/CHD/2024 IN आयकर अपील सं./ ITA Nos. 992 & 993/CHD/2024 "नधा"रण वष" / Assessment Year: 2017-18…

DCIT v. VVD & Sons (P.) Ltd. (158 Taxmann.com 395) — Cited in 14 Judgments | BharatTax