How many judgments cite Kolkata in Vivek Kumar Katholia v. DCIT?

42 judgments on BharatTax cite Kolkata in Vivek Kumar Katholia v. DCIT (142 ITD 394), spanning 2019 to 2026.

Which sections of the Income Tax Act does Kolkata in Vivek Kumar Katholia v. DCIT come up under?

It is most often cited in judgments turning on Section 132, Section 132(4), Section 292C, Section 132(4A), Section 115BBE, Section 69.

Kolkata in Vivek Kumar Katholia v. DCIT

142 ITD 394Income Tax Appellate Tribunal2013#2814 most cited

What is Kolkata in Vivek Kumar Katholia v. DCIT authority for?

Seized documents must be considered as a whole, meaning both income and expenditure reflected in them must be taken into account. The presumption under section 292C applies equally to all parts of seized documents and cannot be selectively applied.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2019 to 2026.

Also referred to as

Vivek Kumar Katholia · DCIT · 142 ITD 394 · 32 Taxmann.com 331 · ITAT Kolkata · section 292C · presumption · seized documents · read as whole · income and expenditure · selective application

Also reported as

32 Taxmann.com 331

Sections most often in play

Section 132 Section 132(4)Section 292C Section 132(4A)Section 115BBE Section 69 Section 131 Section 131(1A)

Issues it is cited on

section 158bb(1)section 158bb section 38 admission of additional evidence section 158b section 91 entry operator section 158 share application money satisfaction note section 132(4a)section 65b

Judgments citing Kolkata in Vivek Kumar Katholia v. DCIT

DCIT, New Delhi vs. M/S. Gupta & Co. Pvt. Ltd., New Delhi

In the result, both the Revenue’s Appeals stand dismissed and both the Assessee’s Cross Objections stand partly allowed in the aforesaid manner

ITA 730/DEL/2016[2009-10]Status: DisposedITAT Delhi14 Feb 2019AY 2009-10

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Arvind Kumar, AdvFor Respondent: Smt. Sulekha Verma, CIT(DR)

Section 143(3)Section 153ASection 245C(3)Section 245D(4)Section 254Section 254C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "F”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA Nos. 729 & 730/DEL/2016 A.Yrs. 2008-09 & 2009-10 DCIT, Central Circle-18, VS. M/s Gupta & Co. Pvt. Ltd. NEW DELHI 68, Scindia House, ROOM NO. 102, ARA Centre, Connaught Place, New Delhi-1 E-2, Jhandewalan Extn., (PAN AAACG1978N) New Delhi (APPELLANT) (RESPONDENT) AND CROSS OBJECTION NOS. 150 & 151/DEL/2016 (IN ITA Nos. 729 & 730/DEL/2016) A.Yrs. 2008-09 & 2009-10 M/s Gupta & Co. Pvt. Ltd. VS. DCIT, Central Circle-18, 68, Scindia House, NEW DELHI Connaught Place…

DCIT, New Delhi vs. M/S. Gupta & Co. Pvt. Ltd., New Delhi

In the result, both the Revenue’s Appeals stand dismissed and both the Assessee’s Cross Objections stand partly allowed in the aforesaid manner

ITA 729/DEL/2016[2008-09]Status: DisposedITAT Delhi14 Feb 2019AY 2008-09

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Arvind Kumar, AdvFor Respondent: Smt. Sulekha Verma, CIT(DR)

Section 143(3)Section 153ASection 245C(3)Section 245D(4)Section 254Section 254C(3)