(DRI) v. Suresh Kumar & Co. Impex Pvt. Ltd.

2025 INSC 1050Supreme Court of India2025#23528 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 132 Section 145(3)Section 147 Section 292C Section 65B Section 69A

Issues it is cited on

section 65(b)section 65b(4)section 65b section 65 section 292c rejection of books of account section 292 section 145(3)section 29 section 145 unexplained money search and seizure

Judgments citing (DRI) v. Suresh Kumar & Co. Impex Pvt. Ltd.

Ashoka Industrial Fastners, Ludhiana vs. DCIT Central Circle 3, Lduhiana

In the result, the appeal is partly allowed

ITA 1141/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh29 Dec 2025AY 2022-23

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT,DR

Section 132Section 145(3)Section 147

…Act, which is mandatory and, in this regard, the following submissions may, please, be considered:- Section 65B of the Evidence Act: Discussion on a recent judgment of the Hon'ble Supreme Court in the case of [ADG (DRI) v. Suresh Kumar & Co. Impex Pvt. Ltd. (2025 INSC 1050, dt. 20.08.2025)], elucidating the import of Section 65B of the Indian Evidence Act and the consequences of non-compliance. (a). A three-judge bench of the Hon'ble Supreme Court vide their judgment in the case of Arjun Panditrao Khotkar v. Kailash Kushanrao Gorantyal and others [C.A. Nos. 20825-20826 of 2017 dated 14-7-2020] gave finality to t…

Ashoka Industrial Fastners, Ludhiana vs. DCIT Central Circle-3, Ludhiana

In the result, the appeal is partly allowed

ITA 1140/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh29 Dec 2025AY 2020-21

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 132Section 145(3)Section 147

…Act, which is mandatory and, in this regard, the following submissions may, please, be considered:- Section 65B of the Evidence Act: Discussion on a recent judgment of the Hon'ble Supreme Court in the case of [ADG (DRI) v. Suresh Kumar & Co. Impex Pvt. Ltd. (2025 INSC 1050, dt. 20.08.2025)], elucidating the import of Section 65B of the Indian Evidence Act and the consequences of non-compliance. (a). A three-judge bench of the Hon'ble Supreme Court vide their judgment in the case of Arjun Panditrao Khotkar v. Kailash Kushanrao Gorantyal and others [C.A. Nos.20825-20826 of 2017 dated 14-7-2020] gave finality to th…

Ashoka Industrial Fastners, Ludhiana vs. DCIT Central Cirlce-3, Ludhiana

In the result, the appeal is partly allowed

ITA 1139/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh29 Dec 2025AY 2019-20

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 132Section 145(3)Section 147

…Act, which is mandatory and, in this regard, the following submissions may, please, be considered:- Section 65B of the Evidence Act: Discussion on a recent judgment of the Hon'ble Supreme Court in the case of [ADG (DRI) v. Suresh Kumar & Co. Impex Pvt. Ltd. (2025 INSC 1050, dt. 20.08.2025)], elucidating the import of Section 65B of the Indian Evidence Act and the consequences of non-compliance. (a). A three-judge bench of the Hon'ble Supreme Court vide their judgment in the case of Arjun Panditrao Khotkar v. Kailash Kushanrao Gorantyal and others [C.A. Nos.20825-20826 of 2017 dated 14-7-2020] gave finality to th…