Which sections of the Income Tax Act does Durai Murugan Kathir Anand v. Additional\nCommissioner of Income-tax come up under?

It is most often cited in judgments turning on Section 115BBE, Section 131, Section 144, Section 153A, Section 69A, Section 132.

Durai Murugan Kathir Anand v. Additional\nCommissioner of Income-tax

Q: How many judgments cite Durai Murugan Kathir Anand v. Additional\nCommissioner of Income-tax?

10 judgments on BharatTax cite Durai Murugan Kathir Anand v. Additional\nCommissioner of Income-tax (136 Taxmann.com 70), spanning 2022 to 2025.

136 Taxmann.com 70High Court2022#10154 most cited

What is Durai Murugan Kathir Anand v. Additional\nCommissioner of Income-tax authority for?

A sworn statement confessing to unexplained cash found at a taxpayer's premises can be rejected if it lacks supporting evidence and is made by a third party who subsequently applies to the Settlement Commission. The decision is based on the preponderance of probability.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2025.

Also referred to as

Durai Murugan Kathir Anand v. Additional Commissioner of Income-tax · section 69A · section 144A · section 153A · unexplained cash · sworn statement · preponderance of probability · cash seized · Settlement Commission · rejection of statement

Sections most often in play

Section 115BBE Section 131 Section 144 Section 153A Section 69A Section 132 Section 132(4)Section 132(4A)

Issues it is cited on

section 127(2)(a)section 106 section 2(12a)section 66 section 127(2)retraction of statement section 114 preponderance of probability statement under section 132(4)section 158bb section 144a income tax settlement commission

Judgments citing Durai Murugan Kathir Anand v. Additional\nCommissioner of Income-tax

Kailash Chand Maheshwari, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

ITA 1465/JPR/2024[2017-18]Status: DisposedITAT Jaipur20 May 2025AY 2017-18

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR

Section 127Section 132Section 133ASection 144Section 153ASection 57Section 68Section 69C

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा0 एस. सीथललक्ष्मी, न्यायिक सदस्य एवं श्री राठौड कमलेश जयंतभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.1463 to 1465/JP/2024 निर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18 Kailash Chand Maheshwari 223 Kirti Nagar, Near Kamal and Company Tonk Road, Jaipur बनाम Vs. DCIT, Central Circle-02, Jaipur स्थायी लेखा सं./जी.आई.आर.सं./PAN/GIR No.: AKQPM5593A अपीलार्थी/Appellant प्रतियोधी/Respondent निर्णयार्थी की ओर से / Assessee by : Shri S. L.…

Kailash Chand Maheshwari, Jaipur vs. Deputy Commissioner of Income Tax, Centralcircle-2, Jaipur

ITA 1464/JPR/2024[2016-17]Status: DisposedITAT Jaipur20 May 2025AY 2016-17

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR

Section 127Section 132Section 133ASection 144Section 153ASection 57Section 68Section 69C

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डॉ. एस. सीतलक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.1463 to 1465/JP/2024 निर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18 Kailash Chand Maheshwari 223 Kirti Nagar, Near Kamal and Company Tonk Road, Jaipur बनाम Vs. DCIT, Central Circle-02, Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.: AKQPM5593A अपीलार्थी / Appellant प्रEstosi / Respondent निर्णयार्थी की ओर से / Assessee by : Shri…

Kailash Chand Maheshwari, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

ITA 1463/JPR/2024[2015-16]Status: DisposedITAT Jaipur20 May 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR

Section 127Section 132Section 133ASection 144Section 153ASection 57Section 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1463 to 1465/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2017-18 cuke Kailash Chand Maheshwari DCIT, Vs. 223 Kirti Nagar, Near Kamal and Central Circle-02, Company Tonk Road, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AKQPM5593A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S. L.…

Jaipal Singh, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

Appeal of the assessee are disposed off

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

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.115 to 120/JP/2024 निर्धारण वर्ष / Assessment Years : 2013-14 to 2018-19 Shri Jaipal Singh, 35, Chitragupt Nagar, 1st Imli Wala Phatak, Jaipur बनाम DCIT, Central Circle- 2, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AKDPS 1712 Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. S.R. Sharma, CA & S…

Jaipal Singh, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

Appeal of the assessee are disposed off

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

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos.115 to 120/JP/2024 निर्धारण वर्ष / Assessment Years : 2013-14 to 2018-19 | बनाम | DCIT, Shri Jaipal Singh, | | Central Circle- 2, 35, Chitragupt Nagar, 1st Imli | Jaipur Wala Phatak, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AKDPS 1712 Q अपीलार्थी / Appellant | प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. S.R.…

Jaipal Singh, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

Appeal of the assessee are disposed off

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

Jaipal Singh, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

Appeal of the assessee are disposed off

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

Mohan Lal Ashok Kumar Saraf, Jaipur vs. DCIT Cen Cir 1, Jaipur

In the result, the appeal of the assessee is allowed as indicated hereinabove

ITA 879/JPR/2024[2017-2018]Status: DisposedITAT Jaipur28 Nov 2024AY 2017-2018

For Appellant: Shri Ankit Totuka, AdvocateFor Respondent: Ms. Alka Gautam, CIT-DR

Section 143(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;dlnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHA LAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 879/JP/2024 fu/kZkj.ko"kZ@AssessmentYear :2017-18 Mohan Lal Ashok Kumar Saraf cuke The DCIT Vs. 223, Johri Bazar Central Circle-1 Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACFM 6432 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Ankit Totuka, Advocate jktLo dh vksjls@Revenue by: Ms. Alka G…

Sandeep Kherada, Jaipur vs. The Income Tax Officer, Jaipur

In the result, the appeal of the assessee is partly allowed

ITA 610/JPR/2023[2013-14]Status: DisposedITAT Jaipur29 Feb 2024AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Tarun Mittal (CA)For Respondent: MS Alka Gautam (CIT)(V.H)

Section 131Section 144

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 610/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2013-14 cuke Sandeep Kherada, The Income Tax Officer, Vs. P-13, Anandpuri, Moti Doongri Jaipur Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AYYPK 0895 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Tarun Mittal (CA) jktLo dh vksj ls@ Revenue by :…

Dr. Hitesh A Patel, Himmatnagar vs. The ACIT, Circle Himmatnagar, Sabarkantha

In the result, the appeal filed by the assessee is hereby dismissed

ITA 96/AHD/2020[2009-10]Status: DisposedITAT Ahmedabad07 Dec 2022AY 2009-10

Bench: Shri Waseem Ahmedआयकर अपील सं./Ita No.96 /Ahd/2020 िनधा"रण वष"/Asstt. Year: 2009-2010 Dr. Hitesh A. Patel, Income Tax Officer, C/O Harsh Hospital, Vs. S.K. Ward-3, Umiya Complex, Himatnagar. Nr. Mehta Petrol Pump, Himatnagar-383001. Pan: Abepp1040J

For Appellant: Shri Biren Shah, A.RFor Respondent: Shri Atul Pandey, Sr. D.R

Section 133A

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.96 /AHD/2020 िनधा"रण वष"/Asstt. Year: 2009-2010 Dr. Hitesh A. Patel, Income Tax Officer, C/o Harsh Hospital, Vs. S.K. Ward-3, Umiya Complex, Himatnagar. Nr. Mehta Petrol Pump, Himatnagar-383001. PAN: ABEPP1040J (Applicant) (Respondent) Assessee by : Shri Biren Shah, A.R Revenue by : Shri Atul Pandey, Sr. D.R सुनवाई क" तारीख/Date of Hearing : 27/09/2022 घोषणा क" तारीख /Date of Pronouncement: 07/12/2022 आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT ME…