Dr. 8C Gupta v. CIT (Allahabad High Court)

248 ITR 782High Court2001#1758 most cited

What is Dr. 8C Gupta v. CIT (Allahabad High Court) authority for?

An admission of additional income made in a statement under Section 132(4) during a search operation is an important piece of evidence. If such a statement is later retracted or claimed to be made under duress, the burden of proof lies with the assessee to substantiate that the admission was incorrect or involuntary, failing which it can form a valid basis for assessment.

65

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

Dr. S.C. Gupta v. CIT · Section 132(4) statement · retracted statement · admission of income · burden of proof assessee · duress claim · evidentiary value · search assessment · unexplained income

Sections most often in play

Section 132(4)Section 37(1)Section 132Section 143(3)Section 69ASection 69CSection 133(6)Section 133A

Issues it is cited on

statement under section 132(4)retracted statementsection 114retraction of statementsection 158bcsection 271aabsection 158bbdumb documentson-moneypanchnamasection 158bsurvey under section 133a

Judgments citing Dr. 8C Gupta v. CIT (Allahabad High Court)

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7842/DEL/2025[2022-23]Status: DisposedITAT Delhi20 Mar 2026AY 2022-23

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…ncome, adverse inference could be drawn against the 57 ITA-5515/Del/2025 & 13 others assessee if he had suppressed documents and evidence, which were exclusively within his knowledge and keeping.” (b) The Allahabad High Court in Dr. S.C. Gupta v. CIT [2001] 248 ITR 782/118 Taxman 252, in para 7 of the report, held as under:- “7. As regards the assessee's contention that the statement having been retracted the assessing officer should have independently come to a conclusion that there was additional income as sought to be assessed and that there was no material to support that there was such income, this conte…

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7840/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…ncome, adverse inference could be drawn against the 57 ITA-5515/Del/2025 & 13 others assessee if he had suppressed documents and evidence, which were exclusively within his knowledge and keeping.” (b) The Allahabad High Court in Dr. S.C. Gupta v. CIT [2001] 248 ITR 782/118 Taxman 252, in para 7 of the report, held as under:- “7. As regards the assessee's contention that the statement having been retracted the assessing officer should have independently come to a conclusion that there was additional income as sought to be assessed and that there was no material to support that there was such income, this conte…

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE -05 , DELHI

ITA 5521/DEL/2025[2024-25]Status: DisposedITAT Delhi20 Mar 2026AY 2024-25

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…ncome, adverse inference could be drawn against the 57 ITA-5515/Del/2025 & 13 others assessee if he had suppressed documents and evidence, which were exclusively within his knowledge and keeping.” (b) The Allahabad High Court in Dr. S.C. Gupta v. CIT [2001] 248 ITR 782/118 Taxman 252, in para 7 of the report, held as under:- “7. As regards the assessee's contention that the statement having been retracted the assessing officer should have independently come to a conclusion that there was additional income as sought to be assessed and that there was no material to support that there was such income, this conte…

KRISHNAMURTHY L/R BY SMT. NAGARATHNAMMA ,BANGALORE vs. DCIT, CIRCLE-2(1), BANGALORE

In the result, both the appeals of the assessee are allowed

ITA 569/BANG/2025[2011-12]Status: DisposedITAT Bangalore31 Jul 2025AY 2011-12

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ravishankar S. V, AdvocateFor Respondent: Shri. Balusamy N, JCIT(DR)(ITAT), Bangalore
Section 133ASection 234A

…statement was the result of duress, which was not accepted by the Assessing Officer and also by the Tribunal holding that the statement is valid and that it was made without duress, a Division Bench of the Allahabad High Court in Dr. S.C. Gupta v. CIT [2001] 248 ITR 782 (All), of course, placing reliance on the decision of the apex court in Pullangode Rubber Produce Co. Ltd. v. State of Kerala [1973] 91 ITR 18 held that the burden that was laid on the assessee to establish that the admission made in the statement at the time of survey was wrong and that there was no additional income was not even attempted to be…

KRISHNAMURTHY L/R BY SMT. NAGARATHNAMMA ,BANGALORE vs. DCIT, CIRCLE-2(1), BANGALORE

In the result, both the appeals of the assessee are allowed

ITA 568/BANG/2025[2010-11]Status: DisposedITAT Bangalore31 Jul 2025AY 2010-11

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ravishankar S. V, AdvocateFor Respondent: Shri. Balusamy N, JCIT(DR)(ITAT), Bangalore
Section 133ASection 234A

…statement was the result of duress, which was not accepted by the Assessing Officer and also by the Tribunal holding that the statement is valid and that it was made without duress, a Division Bench of the Allahabad High Court in Dr. S.C. Gupta v. CIT [2001] 248 ITR 782 (All), of course, placing reliance on the decision of the apex court in Pullangode Rubber Produce Co. Ltd. v. State of Kerala [1973] 91 ITR 18 held that the burden that was laid on the assessee to establish that the admission made in the statement at the time of survey was wrong and that there was no additional income was not even attempted to be…

SHAILESH GOYAL,TONK vs. ACIT, CENTRE CIRCLE JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed in above terms

ITA 496/JPR/2024[2016-17]Status: DisposedITAT Jaipur29 Jul 2025AY 2016-17
Section 132(1)Section 133ASection 143(3)Section 250Section 69C

…atement\nwas the result of duress, which was not accepted by the Assessing Officer and also by the\nTribunal holding that the statement is valid and that it was made without duress, a Division\nBench of the Allahabad High Court in Dr. S.C. Gupta v. CIT [2001] 248 ITR 782 (All), of course,\nplacing reliance on the decision of the apex court in Pullangode Rubber Produce Co. Ltd. v. State\nof Kerala [1973] 91 ITR 18 held that the burden that was laid on the assessee to establish that\nthe admission made in the statement at the time of survey was wrong and that there was no\nadditional income was not even attempted t…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 120/JPR/2024[2018-19]Status: DisposedITAT Jaipur11 Mar 2025AY 2018-19
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…annot be held to be irrelevant material so as to be ruled out of consideration in\ntotality of facts, particularly in the absence of regular books of account. The\nTribunal rightly followed the observations of the Allahabad High Court in Dr. SC.\nGupta [2001] 248 ITR 782 and of this court in Surinder Kumar [2006] 282 ITR 78\n(P&H). Thus, having regard to the facts and circumstances of the case, the view\ntaken by the Tribunal cannot be held to be perverse or illegal.\"\n(Emphasis supplied)\n(In the above case the statement was recorded during survey. The above\njudgement is in the context of evidentiary value of…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 118/JPR/2024[2016-17]Status: DisposedITAT Jaipur11 Mar 2025AY 2016-17
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…annot be held to be irrelevant material so as to be ruled out of consideration in\ntotality of facts, particularly in the absence of regular books of account. The\nTribunal rightly followed the observations of the Allahabad High Court in Dr. SC.\nGupta [2001] 248 ITR 782 and of this court in Surinder Kumar [2006] 282 ITR 78\n(P&H). Thus, having regard to the facts and circumstances of the case, the view\ntaken by the Tribunal cannot be held to be perverse or illegal.\"\n(Emphasis supplied)\n(In the above case the statement was recorded during survey. The above\njudgement is in the context of evidentiary value of…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 116/JPR/2024[2014-15]Status: DisposedITAT Jaipur11 Mar 2025AY 2014-15
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…annot be held to be irrelevant material so as to be ruled out of consideration in\ntotality of facts, particularly in the absence of regular books of account. The\nTribunal rightly followed the observations of the Allahabad High Court in Dr. SC.\nGupta [2001] 248 ITR 782 and of this court in Surinder Kumar [2006] 282 ITR 78\n(P&H). Thus, having regard to the facts and circumstances of the case, the view\ntaken by the Tribunal cannot be held to be perverse or illegal.\"\n(Emphasis supplied)\n(In the above case the statement was recorded during survey. The above\njudgement is in the context of evidentiary value of…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 115/JPR/2024[2013-14]Status: DisposedITAT Jaipur11 Mar 2025AY 2013-14
For Appellant: Sh. S.R. Sharma, CA &For Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 153A

…annot be held to be irrelevant material so as to be ruled out of consideration in\ntotality of facts, particularly in the absence of regular books of account. The\nTribunal rightly followed the observations of the Allahabad High Court in Dr. SC.\nGupta [2001] 248 ITR 782 and of this court in Surinder Kumar [2006] 282 ITR 78\n(P&H). Thus, having regard to the facts and circumstances of the case, the view\ntaken by the Tribunal cannot be held to be perverse or illegal.\"\n(Emphasis supplied)\n(In the above case the statement was recorded during survey. The above\njudgement is in the context of evidentiary value of…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), NAGPUR vs. SHRI MADHUSUDAN M. MUDE, NAGPUR

In the result, appeal filed by the assessee is dismissed

ITA 137/NAG/2021[2016-17]Status: DisposedITAT Nagpur29 Jan 2025AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke
Section 132Section 132(4)

…f the assessee with supporting evidences. 5. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) erred in not considering the case laws discussed in the assessment order and remand report dated 14/07/2021 (Dr. S.C. Gupta Vs. CIT(2001) 248 ITR 782 (All H.C.)), (CIT Vs. O. Abdul Razak [2012] 20 taxmann.com 48 (Ker)), (PCIT Vs. Roshan Lal Sancheti (ITA No. 47/2018)} and {Video Master Vs. JCIT (2002) 83 ITD 102 (Mum)}. 6. Whether on the facts and circumstances of the case and in law, the Ld.C(T(A) erred in appreciating the fact that the assessee during the course of Madhusudan Marotrao Mude I…

MADHUSUDAN MAROTRAO MUDE,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), NAGPUR

In the result, appeal filed by the assessee is dismissed

ITA 132/NAG/2021[2014-15]Status: DisposedITAT Nagpur29 Jan 2025AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke
Section 132Section 132(4)

…f the assessee with supporting evidences. 5. Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) erred in not considering the case laws discussed in the assessment order and remand report dated 14/07/2021 (Dr. S.C. Gupta Vs. CIT(2001) 248 ITR 782 (All H.C.)), (CIT Vs. O. Abdul Razak [2012] 20 taxmann.com 48 (Ker)), (PCIT Vs. Roshan Lal Sancheti (ITA No. 47/2018)} and {Video Master Vs. JCIT (2002) 83 ITD 102 (Mum)}. 6. Whether on the facts and circumstances of the case and in law, the Ld.C(T(A) erred in appreciating the fact that the assessee during the course of Madhusudan Marotrao Mude I…

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR

Appeal is dismissed

ITA 626/JPR/2023[2016-17]Status: DisposedITAT Jaipur18 Jul 2024AY 2016-17
For Appellant: Shri Mahesh Jain, CA (Th. V.C)For Respondent: Shri Bhanwar Singh Ratnu, (CIT-DR)
Section 132(1)Section 132(4)Section 142(1)Section 143(2)Section 143(3)

…ment cannot be held to be irrelevant material as as to be ruled out of consideration in totality of facts, particularly in the absence of regular books of account. The Tribunal rightly followed the observations of the Allahabad High Court in Dr. SC Gupta 2001 248 ITR 782 and of this court in Surinder Kumar (2006) 282 ITR 78 (P&H). Thus, having regard to the facts and circumstances of the case, the view taken by the Tribunal cannot be held to be perverse or illegal (Emphasis supplied) (In the above case the statement was recorded during survey. The above judgement in this in the context of evidentiary value of sta…

J C HOME TEX,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 7, JAIPUR

ITA 292/JPR/2024[2016-17]Status: DisposedITAT Jaipur10 Jul 2024AY 2016-17
For Appellant: Sh. Tarun Mittal, CA &For Respondent: Sh. Anoop Singh (Addl. CIT)
Section 133ASection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 145(3)

…t cannot be held to be irrelevant material so as to be ruled out of consideration in totality of facts, particularly in the absence of regular books of account. The Tribunal rightly followed the observations of the Allahabad High Court in Dr. SC. Gupta [2001] 248 ITR 782 and of this court in Surinder Kumar [2006] 282 (TR 78 (P&H). Thus, having regard to the facts and circumstances of the case, the view taken by the Tribunal cannot be held to be perverse or illegal." (Emphasis supplied) (In the above case the referred statement is recorded during survey. The above judgement is thus in the context of evidentiary va…

SHRI ASHOK BHAWARLAL JAIN,PUNE vs. ACIT, CENTRAL CIRCLE 1(1), PUNE, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1123/PUN/2023[2018-19]Status: DisposedITAT Pune27 Mar 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: S/Shri Pawan Chakrapani &For Respondent: Shri Keyur Patel
Section 132(4)Section 153A

…case of CIT vs. Lekh Raj Dhunna [2012] 20 taxmann.com 554/344 ITR 352 (Punj. & Har.), Bachittar Singh vs. CIT [2010] 328 ITR 400 (Punj. & Har.), Rameshchandra & Co., vs. CIT [1987] 35 Taxman 153/168 ITR 375 (Bom.), Dr. S.C. Gupta vs. CIT [2001] 118 Taxman 252/248 ITR 782 (All.), CIT vs. Hotel Meriya [2010] 195 Taxman 459/[2011] 332 ITR 537 (Ker.), CIT vs. O. Abdul Razak [2012] 20 taxmann.com 48/207 Taxman 193 (Mag)/[2013] 350 ITR 71 (Ker.).” Similarly, therefore, these grounds of appeal filed by the appellant- assessee stands dismissed. 13. However, we find that the Assessing Officer adopted pick and choose met…

SHRI ASHOK BHAWARLAL JAIN,PUNE vs. ACIT CENTRAL CIRCLE 1(1), PUNE, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1122/PUN/2023[A.Y- 2014-15]Status: DisposedITAT Pune27 Mar 2024

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: S/Shri Pawan Chakrapani &For Respondent: Shri Keyur Patel
Section 132(4)Section 153A

…case of CIT vs. Lekh Raj Dhunna [2012] 20 taxmann.com 554/344 ITR 352 (Punj. & Har.), Bachittar Singh vs. CIT [2010] 328 ITR 400 (Punj. & Har.), Rameshchandra & Co., vs. CIT [1987] 35 Taxman 153/168 ITR 375 (Bom.), Dr. S.C. Gupta vs. CIT [2001] 118 Taxman 252/248 ITR 782 (All.), CIT vs. Hotel Meriya [2010] 195 Taxman 459/[2011] 332 ITR 537 (Ker.), CIT vs. O. Abdul Razak [2012] 20 taxmann.com 48/207 Taxman 193 (Mag)/[2013] 350 ITR 71 (Ker.).” Similarly, therefore, these grounds of appeal filed by the appellant- assessee stands dismissed. 13. However, we find that the Assessing Officer adopted pick and choose met…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. VARSHA VISWANATH PROPERTIES PRIVATE LIMITED, HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2050/HYD/2018[2016-17]Status: DisposedITAT Hyderabad09 Jan 2024AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…& Haryana High court held that the statement recorded during the Survey is valid. The retraction of additional income on the ground that the statement was the result of duress was not accepted. Similar view was taken in the case of Dr.S.C.Gupta Vs. CIT(2001) 248 ITR 782, where the Hon'ble Allahabad High Court has held that the additions made on the basis of statement given by the assessee during the survey was an extremely important piece of evidence. Therefore, a statement made voluntarily by the assessee could form the basis of addition. Page 13 of 46 M/s. Varsha Viswanath Properties Private Limited batch I…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. VARSHA VISWANATH PROPERTIES PRIVATE LIMITED, HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2049/HYD/2018[2015-16]Status: DisposedITAT Hyderabad09 Jan 2024AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…& Haryana High court held that the statement recorded during the Survey is valid. The retraction of additional income on the ground that the statement was the result of duress was not accepted. Similar view was taken in the case of Dr.S.C.Gupta Vs. CIT(2001) 248 ITR 782, where the Hon'ble Allahabad High Court has held that the additions made on the basis of statement given by the assessee during the survey was an extremely important piece of evidence. Therefore, a statement made voluntarily by the assessee could form the basis of addition. Page 13 of 46 M/s. Varsha Viswanath Properties Private Limited batch I…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. VARSHA VISWANATH PROPERTIES PRIVATE LIMITED, HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2048/HYD/2018[2014-15]Status: DisposedITAT Hyderabad09 Jan 2024AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…& Haryana High court held that the statement recorded during the Survey is valid. The retraction of additional income on the ground that the statement was the result of duress was not accepted. Similar view was taken in the case of Dr.S.C.Gupta Vs. CIT(2001) 248 ITR 782, where the Hon'ble Allahabad High Court has held that the additions made on the basis of statement given by the assessee during the survey was an extremely important piece of evidence. Therefore, a statement made voluntarily by the assessee could form the basis of addition. Page 13 of 46 M/s. Varsha Viswanath Properties Private Limited batch I…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. VARSHA VISWANATH PROPERTIES PRIVATE LIMITED , HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

ITA 2047/HYD/2018[2013-14]Status: DisposedITAT Hyderabad09 Jan 2024AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR
Section 132Section 133ASection 153A

…& Haryana High court held that the statement recorded during the Survey is valid. The retraction of additional income on the ground that the statement was the result of duress was not accepted. Similar view was taken in the case of Dr.S.C.Gupta Vs. CIT(2001) 248 ITR 782, where the Hon'ble Allahabad High Court has held that the additions made on the basis of statement given by the assessee during the survey was an extremely important piece of evidence. Therefore, a statement made voluntarily by the assessee could form the basis of addition. Page 13 of 46 M/s. Varsha Viswanath Properties Private Limited batch I…

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