Sheth Akshay Pushpavadan v. DCIT

130 TTJ 42Income Tax Appellate Tribunal2010#2761 most cited

What is Sheth Akshay Pushpavadan v. DCIT authority for?

Additions to income cannot be based on 'dumb documents' or material seized from third parties unless corroborated by other evidence. The presumption under section 132(4A) does not apply to seized papers found with a third party, not the assessee.

42

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Also referred to as

Sheth Akshay Pushpavadan · 130 TTJ 42 · ITAT · dumb documents · section 132(4A) · presumption · third party · corroboration · addition · seized papers

Sections most often in play

Section 69CSection 132(4)Section 153CSection 69ASection 132(4A)Section 133ASection 144Section 132

Issues it is cited on

section 292ccsection 153(c)(1)section 153(c)section 2(45)retraction of statementsection 131(1)section 132(4a)corpus donationdumb documentssection 292cstatement under section 132(4)section 11(1)(d)

Judgments citing Sheth Akshay Pushpavadan v. DCIT

ACIT, New Delhi vs. Sh. Mukesh Garg, New Delhi

In the result, the appeal of the department for the assessment years 2007-08 and 2010-11 are dismissed while the appeal for the assessment year 2008-09 is partly allowed for statistical purposes

ITA 3549/DEL/2012[2010-11]Status: DisposedITAT Delhi26 Aug 2016AY 2010-11

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita Nos. 3546, 3547 & 3549/Del/2012 Asstt. Years : 2007-08, 2008-09 & 2010-11 Assistant Commissioner Of Vs Sh. Mukesh Garg, Income Tax, Circle-12, 292, Katra Peran, Tilak Bazar, New Delhi Delhi-110006 (Appellant) (Respondent) Pan No. Aaapg2585Q Assessee By : Sh. K. P. Ganguli, Adv. & Sh. G. S. Goel, Ca Revenue By : Sh. Sunil Chander Sharma, Cit Dr Date Of Hearing : 02.06.2016 Date Of Pronouncement : 26.08.2016 Order Per N. K. Saini, Am:

For Appellant: Sh. K. P. Ganguli, Adv. & Sh. G. S. Goel, CAFor Respondent: Sh. Sunil Chander Sharma, CIT DR
Section 132Section 153ASection 36(1)(iii)Section 68

…s is available only against the person to whom it belongs and this is a rebuttable Presumption. Presumption u/s 132(4A) is not available, when the seized papers is recovered from third party and not from the assessee. Sheth Akshay Pushpavadan v Dy. CIT [2010] 130 TTJ 42 (Ahd. UO) 3.3.2 The addition is made by the AO based on third party evidence and not on the basis of any sound evidence collected during the search. ITA Nos. 3546, 3547 & 3549/Del/2012 17 Mukesh Garg A bunch of loose papers were seized from the premises of the third party which indicated the alleged unrecorded sales made to that party by the a…

ACIT, New Delhi vs. Sh. Mukesh Garg, New Delhi

In the result, the appeal of the department for the assessment years 2007-08 and 2010-11 are dismissed while the appeal for the assessment year 2008-09 is partly allowed for statistical purposes

ITA 3546/DEL/2012[2007-08]Status: DisposedITAT Delhi26 Aug 2016AY 2007-08

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita Nos. 3546, 3547 & 3549/Del/2012 Asstt. Years : 2007-08, 2008-09 & 2010-11 Assistant Commissioner Of Vs Sh. Mukesh Garg, Income Tax, Circle-12, 292, Katra Peran, Tilak Bazar, New Delhi Delhi-110006 (Appellant) (Respondent) Pan No. Aaapg2585Q Assessee By : Sh. K. P. Ganguli, Adv. & Sh. G. S. Goel, Ca Revenue By : Sh. Sunil Chander Sharma, Cit Dr Date Of Hearing : 02.06.2016 Date Of Pronouncement : 26.08.2016 Order Per N. K. Saini, Am:

For Appellant: Sh. K. P. Ganguli, Adv. & Sh. G. S. Goel, CAFor Respondent: Sh. Sunil Chander Sharma, CIT DR
Section 132Section 153ASection 36(1)(iii)Section 68

…s is available only against the person to whom it belongs and this is a rebuttable Presumption. Presumption u/s 132(4A) is not available, when the seized papers is recovered from third party and not from the assessee. Sheth Akshay Pushpavadan v Dy. CIT [2010] 130 TTJ 42 (Ahd. UO) 3.3.2 The addition is made by the AO based on third party evidence and not on the basis of any sound evidence collected during the search. ITA Nos. 3546, 3547 & 3549/Del/2012 17 Mukesh Garg A bunch of loose papers were seized from the premises of the third party which indicated the alleged unrecorded sales made to that party by the a…