Dewan Bahadur Seth Gopal Das Mohta v. The Union of India & Ors (SC)

26 ITR 722Supreme Court of India#7795 most cited

What is Dewan Bahadur Seth Gopal Das Mohta v. The Union of India & Ors (SC) authority for?

An admission is considered the best evidence for an opposing party and is decisive unless withdrawn or proven erroneous. Statements made in compliance with statutory provisions are presumed to be made in accordance with the law.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2019 to 2025.

Also referred to as

Dewan Bahadur Seth Gopal Das Mohta · 26 ITR 722 · admission as evidence · retracted statement · statutory provisions · presumption of correctness

Sections most often in play

Section 115Section 132Section 132(3)Section 132(4)Section 133ASection 271AAASection 292C

Issues it is cited on

section 114section 158bcstatement under section 132(4)retracted statementpanchnamasection 132(1)section 158bsection 153a(1)entry operatorsection 158share application moneysearch assessment

Judgments citing Dewan Bahadur Seth Gopal Das Mohta v. The Union of India & Ors (SC)

Sh. Sanjay Jain, New Delhi vs. DCIT, New Delhi

ITA 2765/DEL/2014[2011-12]Status: DisposedITAT Delhi29 Sept 2025AY 2011-12

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma[Assessment Year: 2011-12] Shri Sanjay Jain, Dcit, Cc-01, I-42, Ashok Vihar, Phase-1, New Delhi New Delhi-110052 Vs Pan-Aagpj1372G Assessee Revenue Assessee By Shri Rajiv Saxena, Adv. Ms. Sumangla Saxena, Adv. Shri Shyam Sunder, Adv. & Shri Dishant Seth, Adv. Revenue By Ms. Monika Dhami, Cit-Dr Date Of Hearing 17.07.2025 Date Of Pronouncement 29.09.2025

Section 132Section 132(4)

…hence, the said principle will also govern the statement recorded by a public official and that is more particularly so when it is recorded in pursuance of the statutory provisions of law." 5. Further, in the case of Dewan Bahadur Seth Gopal Das Mohta vs. UOl 26 ITR 722 Hon'ble Supreme Court has held that - "Whatever tax the petitioner had already paid, or whatever was still recoverable from him, was recovered on the basis of the settlement proposed by him and accepted by the Central Government. Because of his request for a settlement no assessment was made against him by following the whole of the procedure of t…

R. Kantilal & Co., Mumbai vs. DCIT, CC-6(1), Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 7090/MUM/2018[2012-13]Status: DisposedITAT Mumbai27 Sept 2022AY 2012-13

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…ilal & Co. Vs. DCIT, CC-6(1) into the surrounding circumstances to find out the reality and matter has to be considered by applying the test of human probabilities 7.25 In the another case of Dewan Bahadur Seth Gopal Das Mohta Vs The Union of India & Ors (SC) 26 ITR 722, it has been held by the Hon'ble Apex Court that an admission is the best evidence that an opposing party can rely upon and though not conclusive, is decisive of the matter, unless successfully withdrawn or proved erroneous 226 In the case of Pakani Swami v. State of Tamil Nadu, AIR 1956 SC 593, the Hon'ble Apex Court has held that corroboration w…

R. Kantilal & Co., Mumbai vs. DCIT, CC-6(1), Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 7089/MUM/2018[2009-10]Status: DisposedITAT Mumbai27 Sept 2022AY 2009-10

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…ilal & Co. Vs. DCIT, CC-6(1) into the surrounding circumstances to find out the reality and matter has to be considered by applying the test of human probabilities 7.25 In the another case of Dewan Bahadur Seth Gopal Das Mohta Vs The Union of India & Ors (SC) 26 ITR 722, it has been held by the Hon'ble Apex Court that an admission is the best evidence that an opposing party can rely upon and though not conclusive, is decisive of the matter, unless successfully withdrawn or proved erroneous 226 In the case of Pakani Swami v. State of Tamil Nadu, AIR 1956 SC 593, the Hon'ble Apex Court has held that corroboration w…

R. Kantilal & Co., Mumbai vs. DCIT, CC-61(1), Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 7088/MUM/2018[2008-09]Status: DisposedITAT Mumbai27 Sept 2022AY 2008-09

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…ilal & Co. Vs. DCIT, CC-6(1) into the surrounding circumstances to find out the reality and matter has to be considered by applying the test of human probabilities 7.25 In the another case of Dewan Bahadur Seth Gopal Das Mohta Vs The Union of India & Ors (SC) 26 ITR 722, it has been held by the Hon'ble Apex Court that an admission is the best evidence that an opposing party can rely upon and though not conclusive, is decisive of the matter, unless successfully withdrawn or proved erroneous 226 In the case of Pakani Swami v. State of Tamil Nadu, AIR 1956 SC 593, the Hon'ble Apex Court has held that corroboration w…

DCIT CC -5(1), Mumbai vs. M/S. R. Kantilal & Company, Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6779/MUM/2018[2009-10]Status: DisposedITAT Mumbai27 Sept 2022AY 2009-10

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…ilal & Co. Vs. DCIT, CC-6(1) into the surrounding circumstances to find out the reality and matter has to be considered by applying the test of human probabilities 7.25 In the another case of Dewan Bahadur Seth Gopal Das Mohta Vs The Union of India & Ors (SC) 26 ITR 722, it has been held by the Hon'ble Apex Court that an admission is the best evidence that an opposing party can rely upon and though not conclusive, is decisive of the matter, unless successfully withdrawn or proved erroneous 226 In the case of Pakani Swami v. State of Tamil Nadu, AIR 1956 SC 593, the Hon'ble Apex Court has held that corroboration w…

DCIT CC -5(1), Mumbai vs. M/S. R. Kantilal & Company, Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6778/MUM/2018[2008-09]Status: DisposedITAT Mumbai27 Sept 2022AY 2008-09

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…ilal & Co. Vs. DCIT, CC-6(1) into the surrounding circumstances to find out the reality and matter has to be considered by applying the test of human probabilities 7.25 In the another case of Dewan Bahadur Seth Gopal Das Mohta Vs The Union of India & Ors (SC) 26 ITR 722, it has been held by the Hon'ble Apex Court that an admission is the best evidence that an opposing party can rely upon and though not conclusive, is decisive of the matter, unless successfully withdrawn or proved erroneous 226 In the case of Pakani Swami v. State of Tamil Nadu, AIR 1956 SC 593, the Hon'ble Apex Court has held that corroboration w…

DCIT, CC - 5(1), Mumbai vs. Parag Suresh Kothari, Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6773/MUM/2018[2010-11]Status: DisposedITAT Mumbai27 Sept 2022AY 2010-11

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…ilal & Co. Vs. DCIT, CC-6(1) into the surrounding circumstances to find out the reality and matter has to be considered by applying the test of human probabilities 7.25 In the another case of Dewan Bahadur Seth Gopal Das Mohta Vs The Union of India & Ors (SC) 26 ITR 722, it has been held by the Hon'ble Apex Court that an admission is the best evidence that an opposing party can rely upon and though not conclusive, is decisive of the matter, unless successfully withdrawn or proved erroneous 226 In the case of Pakani Swami v. State of Tamil Nadu, AIR 1956 SC 593, the Hon'ble Apex Court has held that corroboration w…

DCIT, CC - 5(1), Mumbai vs. Parag Suresh Kothari, Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6772/MUM/2018[2009-10]Status: DisposedITAT Mumbai27 Sept 2022AY 2009-10

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…ilal & Co. Vs. DCIT, CC-6(1) into the surrounding circumstances to find out the reality and matter has to be considered by applying the test of human probabilities 7.25 In the another case of Dewan Bahadur Seth Gopal Das Mohta Vs The Union of India & Ors (SC) 26 ITR 722, it has been held by the Hon'ble Apex Court that an admission is the best evidence that an opposing party can rely upon and though not conclusive, is decisive of the matter, unless successfully withdrawn or proved erroneous 226 In the case of Pakani Swami v. State of Tamil Nadu, AIR 1956 SC 593, the Hon'ble Apex Court has held that corroboration w…

DCIT, CC- 5 (1), Mumbai vs. Pratik Suresh Kothari, Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6761/MUM/2018[2013-14]Status: DisposedITAT Mumbai27 Sept 2022AY 2013-14

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…ilal & Co. Vs. DCIT, CC-6(1) into the surrounding circumstances to find out the reality and matter has to be considered by applying the test of human probabilities 7.25 In the another case of Dewan Bahadur Seth Gopal Das Mohta Vs The Union of India & Ors (SC) 26 ITR 722, it has been held by the Hon'ble Apex Court that an admission is the best evidence that an opposing party can rely upon and though not conclusive, is decisive of the matter, unless successfully withdrawn or proved erroneous 226 In the case of Pakani Swami v. State of Tamil Nadu, AIR 1956 SC 593, the Hon'ble Apex Court has held that corroboration w…

DCIT, CC 5 (1), Mumbai vs. Pratik Suresh Kothari, Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6759/MUM/2018[2011-12]Status: DisposedITAT Mumbai27 Sept 2022AY 2011-12

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…ilal & Co. Vs. DCIT, CC-6(1) into the surrounding circumstances to find out the reality and matter has to be considered by applying the test of human probabilities 7.25 In the another case of Dewan Bahadur Seth Gopal Das Mohta Vs The Union of India & Ors (SC) 26 ITR 722, it has been held by the Hon'ble Apex Court that an admission is the best evidence that an opposing party can rely upon and though not conclusive, is decisive of the matter, unless successfully withdrawn or proved erroneous 226 In the case of Pakani Swami v. State of Tamil Nadu, AIR 1956 SC 593, the Hon'ble Apex Court has held that corroboration w…

DCIT, CC- 5 (1), Mumbai vs. Pratik Suresh Kothari, Mumbai

In the result the appeal of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 6757/MUM/2018[2009-10]Status: DisposedITAT Mumbai27 Sept 2022AY 2009-10

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalita Nos.7088 To 7090/Mum/2018 (A.Ys. 2008-09, 2009-10 & 2012-13) M/S R. Kantilal & Co. Vs. Dcit, Cc-6(1) Tower-F(W),Office No. Income Tax Office, 7030, Bharat Diamond 19Th Floor, Air India Bourse, Block, Bandra Building, Nariman Point, Kurla Complex, Mumbai – 400 021 Bandra (E), Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aacfr5384C Appellant .. Respondent

For Appellant: Nishit GandhiFor Respondent: Dharm Veer Singh &
Section 153ASection 68

…ilal & Co. Vs. DCIT, CC-6(1) into the surrounding circumstances to find out the reality and matter has to be considered by applying the test of human probabilities 7.25 In the another case of Dewan Bahadur Seth Gopal Das Mohta Vs The Union of India & Ors (SC) 26 ITR 722, it has been held by the Hon'ble Apex Court that an admission is the best evidence that an opposing party can rely upon and though not conclusive, is decisive of the matter, unless successfully withdrawn or proved erroneous 226 In the case of Pakani Swami v. State of Tamil Nadu, AIR 1956 SC 593, the Hon'ble Apex Court has held that corroboration w…

Sajjan Kumar Agarwal, Kolkata vs. DCIT, Central Circle - 3(4), Kolkata

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 1458/KOL/2018[2013-14]Status: DisposedITAT Kolkata15 Mar 2019AY 2013-14

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri S.S. Viswanethra Ravi

Section 132(1)Section 132(4)

…any Government Agency and the liability to pay tax arises from such settlement, he cannot question the settlement unless and until he can establish that his consent was improperly procured. [Dewan Bahadur Seth Gopal Das Mohta Vs The Union of India & Ors (SC) 26 ITR 722. Similarly, and more significantly, in the following judicial precedents, the ratio emerges that for retractions to be valid, the burden has been cast upon the person who is retracting from his statement or admission that coercion, threat or incentive was the reason for such statement which is being retracted. a. Monoharlal Kasturchand Choksi Vs…

ACIT, Central Circle-15, New Delhi vs. Versatile Polytech P.Ltd, New Delhi

In the result, ITA No.2257/Del/2018 filed by the Revenue is dismissed and the

ITA 2257/DEL/2018[2009-10]Status: DisposedITAT Delhi15 Mar 2019AY 2009-10

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2009-10 Acit, Vs Versatile Polytech P. Ltd., Central Circle-15, 25, Bazar Lane, New Delhi. Superior House, Bangali Market, New Delhi. Pan: Aaccv1244Q Assessment Year: 2014-15 Versatile Polytech P. Ltd., Vs. Acit, 25, Bazar Lane, Central Circle-15, Superior House, New Delhi. Bangali Market, New Delhi. Pan: Aaccv1244Q (Appellant) (Respondent) Assessee By : Shri V.K. Aggarwal, Ar & Ms Shweta Bansal, Ca Revenue By : Smt. Sulekha Verma, Cit, Dr Date Of Hearing : 06.02.2019 Date Of Pronouncement : .03.2019 Order Per R.K. Panda, Am:

For Appellant: Shri V.K. Aggarwal, AR &For Respondent: Smt. Sulekha Verma, CIT, DR
Section 115JSection 132Section 132(3)Section 132(4)Section 143(3)Section 153A

…of the Assessing Officer be restored. The ld. CIT, DR also relied on the following decisions:- (i) Bhagirath Aggarwal vs. CIT, 31 Taxmann.com 274 (Del) (ii) Hiralal and Maganlal & Co. vs. DCIT 96 ITD 113 (Mum) (iii) Dewan Bahadur Seth Gopal Das Mohta vs. UOI 26 ITR 722 (SC) (iv) Kishore Kumar vs. CIT, 62 taxmann.com 215, 234 Taxman 771; (v) Smt. Dayawanti vs. CIT (2016) 75 taxmann.com 308 (Del) (vi) M/s Pebble Investment & Finance Ltd. vs. ITO, 2017-TIOL-238-SC-IT (vii) Raj Hans Towers (P) Ltd. vs. CIT, 56 taxmann.com 67 (viii) PCIT vs. Avinash Kumar Setia (2017) 81 taxmann.com 476 (Del) 18. The ld. counsel for…

Versatile Polytech P.Ltd, New Delhi vs. ACIT, Central Circle-15, New Delhi

In the result, ITA No.2257/Del/2018 filed by the Revenue is dismissed and the

ITA 1088/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Mar 2019AY 2014-15

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2009-10 Acit, Vs Versatile Polytech P. Ltd., Central Circle-15, 25, Bazar Lane, New Delhi. Superior House, Bangali Market, New Delhi. Pan: Aaccv1244Q Assessment Year: 2014-15 Versatile Polytech P. Ltd., Vs. Acit, 25, Bazar Lane, Central Circle-15, Superior House, New Delhi. Bangali Market, New Delhi. Pan: Aaccv1244Q (Appellant) (Respondent) Assessee By : Shri V.K. Aggarwal, Ar & Ms Shweta Bansal, Ca Revenue By : Smt. Sulekha Verma, Cit, Dr Date Of Hearing : 06.02.2019 Date Of Pronouncement : .03.2019 Order Per R.K. Panda, Am:

For Appellant: Shri V.K. Aggarwal, AR &For Respondent: Smt. Sulekha Verma, CIT, DR
Section 115JSection 132Section 132(3)Section 132(4)Section 143(3)Section 153A

…of the Assessing Officer be restored. The ld. CIT, DR also relied on the following decisions:- (i) Bhagirath Aggarwal vs. CIT, 31 Taxmann.com 274 (Del) (ii) Hiralal and Maganlal & Co. vs. DCIT 96 ITD 113 (Mum) (iii) Dewan Bahadur Seth Gopal Das Mohta vs. UOI 26 ITR 722 (SC) (iv) Kishore Kumar vs. CIT, 62 taxmann.com 215, 234 Taxman 771; (v) Smt. Dayawanti vs. CIT (2016) 75 taxmann.com 308 (Del) (vi) M/s Pebble Investment & Finance Ltd. vs. ITO, 2017-TIOL-238-SC-IT (vii) Raj Hans Towers (P) Ltd. vs. CIT, 56 taxmann.com 67 (viii) PCIT vs. Avinash Kumar Setia (2017) 81 taxmann.com 476 (Del) 18. The ld. counsel for…

Dewan Bahadur Seth Gopal Das Mohta v. The Union of India & Ors (SC) (26 ITR 722) — Cited in 14 Judgments | BharatTax