Society v. UOI

394 ITR 220Supreme Court of India2017#141 most cited

What is Society v. UOI authority for?

Uncorroborated loose papers or documents found during a search operation have no evidentiary value and cannot be the sole basis for determining undisclosed income. Additions based on such material require independent evidence to establish trustworthiness and a direct link to the assessee.

493

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2018 to 2026.

Also referred to as

Society v. UOI · Common Cause (a registered society) 394 ITR 220 · loose papers evidentiary value · uncorroborated documents search · independent corroboration undisclosed income · Section 132(4) statement · Section 292C · Section 34 Evidence Act

Sections most often in play

Section 132Section 132(4)Section 153ASection 153CSection 143(3)Section 292CSection 132(4A)Section 69A

Issues it is cited on

section 292ccsection 132(4a)dumb documentssection 34retraction of statementsection 292cloose papersretracted statementsection 153c(1)statement under section 132(4)protective assessmentsection 131(1a)

Judgments citing Society v. UOI

M/S. Delhi Share Shopee Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the appellants in 86

ITA 5946/DEL/2015[2008-09]Status: DisposedITAT Delhi23 Jan 2019AY 2008-09

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

…sheet No. 8) and not in MR 71/91. Resultantly, in view of our earlier discussion, section 34 cannot at all be pressed into service against him.” 11. Similar view was taken by the Hon'ble Supreme Court in the case of Common Cause, A registered Society Vs. UOI 394 ITR 220. 12. In the light of the ratio laid down by the Hon'ble Supreme Court [supra], notings found in the loose sheets would not do any good to the Revenue. The assessee has claimed 25 paise or 0.25% on the strength of the statement of kingpin Shri Tarun Goyal, who in his statement recorded under oath u/s 132(4) of the Income tax Act, 1961 has categori…

M/S. Delhi Share Shopee Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the appellants in 86

ITA 5945/DEL/2015[2007-08]Status: DisposedITAT Delhi23 Jan 2019AY 2007-08

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

…sheet No. 8) and not in MR 71/91. Resultantly, in view of our earlier discussion, section 34 cannot at all be pressed into service against him.” 11. Similar view was taken by the Hon'ble Supreme Court in the case of Common Cause, A registered Society Vs. UOI 394 ITR 220. 12. In the light of the ratio laid down by the Hon'ble Supreme Court [supra], notings found in the loose sheets would not do any good to the Revenue. The assessee has claimed 25 paise or 0.25% on the strength of the statement of kingpin Shri Tarun Goyal, who in his statement recorded under oath u/s 132(4) of the Income tax Act, 1961 has categori…

M/S. Delhi Share Shopee Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the appellants in 86

ITA 5944/DEL/2015[2006-07]Status: DisposedITAT Delhi23 Jan 2019AY 2006-07

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

…sheet No. 8) and not in MR 71/91. Resultantly, in view of our earlier discussion, section 34 cannot at all be pressed into service against him.” 11. Similar view was taken by the Hon'ble Supreme Court in the case of Common Cause, A registered Society Vs. UOI 394 ITR 220. 12. In the light of the ratio laid down by the Hon'ble Supreme Court [supra], notings found in the loose sheets would not do any good to the Revenue. The assessee has claimed 25 paise or 0.25% on the strength of the statement of kingpin Shri Tarun Goyal, who in his statement recorded under oath u/s 132(4) of the Income tax Act, 1961 has categori…

M/S. Delhi Share Shopee Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the appellants in 86

ITA 5943/DEL/2015[2005-06]Status: DisposedITAT Delhi23 Jan 2019AY 2005-06

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

…sheet No. 8) and not in MR 71/91. Resultantly, in view of our earlier discussion, section 34 cannot at all be pressed into service against him.” 11. Similar view was taken by the Hon'ble Supreme Court in the case of Common Cause, A registered Society Vs. UOI 394 ITR 220. 12. In the light of the ratio laid down by the Hon'ble Supreme Court [supra], notings found in the loose sheets would not do any good to the Revenue. The assessee has claimed 25 paise or 0.25% on the strength of the statement of kingpin Shri Tarun Goyal, who in his statement recorded under oath u/s 132(4) of the Income tax Act, 1961 has categori…

M/S. Delhi Share Shopee Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the appellants in 86

ITA 5942/DEL/2015[2004-05]Status: DisposedITAT Delhi23 Jan 2019AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

…sheet No. 8) and not in MR 71/91. Resultantly, in view of our earlier discussion, section 34 cannot at all be pressed into service against him.” 11. Similar view was taken by the Hon'ble Supreme Court in the case of Common Cause, A registered Society Vs. UOI 394 ITR 220. 12. In the light of the ratio laid down by the Hon'ble Supreme Court [supra], notings found in the loose sheets would not do any good to the Revenue. The assessee has claimed 25 paise or 0.25% on the strength of the statement of kingpin Shri Tarun Goyal, who in his statement recorded under oath u/s 132(4) of the Income tax Act, 1961 has categori…

M/S. Deep Sea Drilling Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the appellants in 86

ITA 5941/DEL/2015[2008-09]Status: DisposedITAT Delhi23 Jan 2019AY 2008-09

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

…sheet No. 8) and not in MR 71/91. Resultantly, in view of our earlier discussion, section 34 cannot at all be pressed into service against him.” 11. Similar view was taken by the Hon'ble Supreme Court in the case of Common Cause, A registered Society Vs. UOI 394 ITR 220. 12. In the light of the ratio laid down by the Hon'ble Supreme Court [supra], notings found in the loose sheets would not do any good to the Revenue. The assessee has claimed 25 paise or 0.25% on the strength of the statement of kingpin Shri Tarun Goyal, who in his statement recorded under oath u/s 132(4) of the Income tax Act, 1961 has categori…

M/S. Deep Sea Drilling Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the appellants in 86

ITA 5940/DEL/2015[2007-08]Status: DisposedITAT Delhi23 Jan 2019AY 2007-08

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

…sheet No. 8) and not in MR 71/91. Resultantly, in view of our earlier discussion, section 34 cannot at all be pressed into service against him.” 11. Similar view was taken by the Hon'ble Supreme Court in the case of Common Cause, A registered Society Vs. UOI 394 ITR 220. 12. In the light of the ratio laid down by the Hon'ble Supreme Court [supra], notings found in the loose sheets would not do any good to the Revenue. The assessee has claimed 25 paise or 0.25% on the strength of the statement of kingpin Shri Tarun Goyal, who in his statement recorded under oath u/s 132(4) of the Income tax Act, 1961 has categori…

M/S. Deep Sea Drilling Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the appellants in 86

ITA 5939/DEL/2015[2006-07]Status: DisposedITAT Delhi23 Jan 2019AY 2006-07

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

…sheet No. 8) and not in MR 71/91. Resultantly, in view of our earlier discussion, section 34 cannot at all be pressed into service against him.” 11. Similar view was taken by the Hon'ble Supreme Court in the case of Common Cause, A registered Society Vs. UOI 394 ITR 220. 12. In the light of the ratio laid down by the Hon'ble Supreme Court [supra], notings found in the loose sheets would not do any good to the Revenue. The assessee has claimed 25 paise or 0.25% on the strength of the statement of kingpin Shri Tarun Goyal, who in his statement recorded under oath u/s 132(4) of the Income tax Act, 1961 has categori…

M/S. Chequer Marketing Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the appellants in 86

ITA 5937/DEL/2015[2008-09]Status: DisposedITAT Delhi23 Jan 2019AY 2008-09

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

…sheet No. 8) and not in MR 71/91. Resultantly, in view of our earlier discussion, section 34 cannot at all be pressed into service against him.” 11. Similar view was taken by the Hon'ble Supreme Court in the case of Common Cause, A registered Society Vs. UOI 394 ITR 220. 12. In the light of the ratio laid down by the Hon'ble Supreme Court [supra], notings found in the loose sheets would not do any good to the Revenue. The assessee has claimed 25 paise or 0.25% on the strength of the statement of kingpin Shri Tarun Goyal, who in his statement recorded under oath u/s 132(4) of the Income tax Act, 1961 has categori…

M/S. Countrywide Credit & Securities Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the appellants in 86

ITA 5936/DEL/2015[2008-09]Status: DisposedITAT Delhi23 Jan 2019AY 2008-09

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

…sheet No. 8) and not in MR 71/91. Resultantly, in view of our earlier discussion, section 34 cannot at all be pressed into service against him.” 11. Similar view was taken by the Hon'ble Supreme Court in the case of Common Cause, A registered Society Vs. UOI 394 ITR 220. 12. In the light of the ratio laid down by the Hon'ble Supreme Court [supra], notings found in the loose sheets would not do any good to the Revenue. The assessee has claimed 25 paise or 0.25% on the strength of the statement of kingpin Shri Tarun Goyal, who in his statement recorded under oath u/s 132(4) of the Income tax Act, 1961 has categori…

M/S. Countrywide Credit & Securities Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the appellants in 86

ITA 5935/DEL/2015[2007-08]Status: DisposedITAT Delhi23 Jan 2019AY 2007-08

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

…sheet No. 8) and not in MR 71/91. Resultantly, in view of our earlier discussion, section 34 cannot at all be pressed into service against him.” 11. Similar view was taken by the Hon'ble Supreme Court in the case of Common Cause, A registered Society Vs. UOI 394 ITR 220. 12. In the light of the ratio laid down by the Hon'ble Supreme Court [supra], notings found in the loose sheets would not do any good to the Revenue. The assessee has claimed 25 paise or 0.25% on the strength of the statement of kingpin Shri Tarun Goyal, who in his statement recorded under oath u/s 132(4) of the Income tax Act, 1961 has categori…

M/S. Countrywide Credit & Securities Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the appellants in 86

ITA 5934/DEL/2015[2006-07]Status: DisposedITAT Delhi23 Jan 2019AY 2006-07

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

…sheet No. 8) and not in MR 71/91. Resultantly, in view of our earlier discussion, section 34 cannot at all be pressed into service against him.” 11. Similar view was taken by the Hon'ble Supreme Court in the case of Common Cause, A registered Society Vs. UOI 394 ITR 220. 12. In the light of the ratio laid down by the Hon'ble Supreme Court [supra], notings found in the loose sheets would not do any good to the Revenue. The assessee has claimed 25 paise or 0.25% on the strength of the statement of kingpin Shri Tarun Goyal, who in his statement recorded under oath u/s 132(4) of the Income tax Act, 1961 has categori…

M/S. Countrywide Credit & Securities Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the appellants in 86

ITA 5933/DEL/2015[2005-06]Status: DisposedITAT Delhi23 Jan 2019AY 2005-06

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

…sheet No. 8) and not in MR 71/91. Resultantly, in view of our earlier discussion, section 34 cannot at all be pressed into service against him.” 11. Similar view was taken by the Hon'ble Supreme Court in the case of Common Cause, A registered Society Vs. UOI 394 ITR 220. 12. In the light of the ratio laid down by the Hon'ble Supreme Court [supra], notings found in the loose sheets would not do any good to the Revenue. The assessee has claimed 25 paise or 0.25% on the strength of the statement of kingpin Shri Tarun Goyal, who in his statement recorded under oath u/s 132(4) of the Income tax Act, 1961 has categori…

M/S. Campari Fiscal Services Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the appellants in 86

ITA 5932/DEL/2015[2009-10]Status: DisposedITAT Delhi23 Jan 2019AY 2009-10

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

…sheet No. 8) and not in MR 71/91. Resultantly, in view of our earlier discussion, section 34 cannot at all be pressed into service against him.” 11. Similar view was taken by the Hon'ble Supreme Court in the case of Common Cause, A registered Society Vs. UOI 394 ITR 220. 12. In the light of the ratio laid down by the Hon'ble Supreme Court [supra], notings found in the loose sheets would not do any good to the Revenue. The assessee has claimed 25 paise or 0.25% on the strength of the statement of kingpin Shri Tarun Goyal, who in his statement recorded under oath u/s 132(4) of the Income tax Act, 1961 has categori…

M/S. Campari Fiscal Services Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the appellants in 86

ITA 5931/DEL/2015[2008-09]Status: DisposedITAT Delhi23 Jan 2019AY 2008-09

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

…sheet No. 8) and not in MR 71/91. Resultantly, in view of our earlier discussion, section 34 cannot at all be pressed into service against him.” 11. Similar view was taken by the Hon'ble Supreme Court in the case of Common Cause, A registered Society Vs. UOI 394 ITR 220. 12. In the light of the ratio laid down by the Hon'ble Supreme Court [supra], notings found in the loose sheets would not do any good to the Revenue. The assessee has claimed 25 paise or 0.25% on the strength of the statement of kingpin Shri Tarun Goyal, who in his statement recorded under oath u/s 132(4) of the Income tax Act, 1961 has categori…

M/S. Campari Fiscal Services Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the appellants in 86

ITA 5930/DEL/2015[2007-08]Status: DisposedITAT Delhi23 Jan 2019AY 2007-08

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

…sheet No. 8) and not in MR 71/91. Resultantly, in view of our earlier discussion, section 34 cannot at all be pressed into service against him.” 11. Similar view was taken by the Hon'ble Supreme Court in the case of Common Cause, A registered Society Vs. UOI 394 ITR 220. 12. In the light of the ratio laid down by the Hon'ble Supreme Court [supra], notings found in the loose sheets would not do any good to the Revenue. The assessee has claimed 25 paise or 0.25% on the strength of the statement of kingpin Shri Tarun Goyal, who in his statement recorded under oath u/s 132(4) of the Income tax Act, 1961 has categori…

M/S. Campari Fiscal Services Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the appellants in 86

ITA 5929/DEL/2015[2006-07]Status: DisposedITAT Delhi23 Jan 2019AY 2006-07

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

…sheet No. 8) and not in MR 71/91. Resultantly, in view of our earlier discussion, section 34 cannot at all be pressed into service against him.” 11. Similar view was taken by the Hon'ble Supreme Court in the case of Common Cause, A registered Society Vs. UOI 394 ITR 220. 12. In the light of the ratio laid down by the Hon'ble Supreme Court [supra], notings found in the loose sheets would not do any good to the Revenue. The assessee has claimed 25 paise or 0.25% on the strength of the statement of kingpin Shri Tarun Goyal, who in his statement recorded under oath u/s 132(4) of the Income tax Act, 1961 has categori…

M/S. Campari Fiscal Services Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the appellants in 86

ITA 5928/DEL/2015[2005-06]Status: DisposedITAT Delhi23 Jan 2019AY 2005-06

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

…sheet No. 8) and not in MR 71/91. Resultantly, in view of our earlier discussion, section 34 cannot at all be pressed into service against him.” 11. Similar view was taken by the Hon'ble Supreme Court in the case of Common Cause, A registered Society Vs. UOI 394 ITR 220. 12. In the light of the ratio laid down by the Hon'ble Supreme Court [supra], notings found in the loose sheets would not do any good to the Revenue. The assessee has claimed 25 paise or 0.25% on the strength of the statement of kingpin Shri Tarun Goyal, who in his statement recorded under oath u/s 132(4) of the Income tax Act, 1961 has categori…

M/S. Campari Fiscal Services Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the appellants in 86

ITA 5927/DEL/2015[2004-05]Status: DisposedITAT Delhi23 Jan 2019AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

…sheet No. 8) and not in MR 71/91. Resultantly, in view of our earlier discussion, section 34 cannot at all be pressed into service against him.” 11. Similar view was taken by the Hon'ble Supreme Court in the case of Common Cause, A registered Society Vs. UOI 394 ITR 220. 12. In the light of the ratio laid down by the Hon'ble Supreme Court [supra], notings found in the loose sheets would not do any good to the Revenue. The assessee has claimed 25 paise or 0.25% on the strength of the statement of kingpin Shri Tarun Goyal, who in his statement recorded under oath u/s 132(4) of the Income tax Act, 1961 has categori…

M/S. Aparna Credit Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the appellants in 86

ITA 5926/DEL/2015[2008-09]Status: DisposedITAT Delhi23 Jan 2019AY 2008-09

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

…sheet No. 8) and not in MR 71/91. Resultantly, in view of our earlier discussion, section 34 cannot at all be pressed into service against him.” 11. Similar view was taken by the Hon'ble Supreme Court in the case of Common Cause, A registered Society Vs. UOI 394 ITR 220. 12. In the light of the ratio laid down by the Hon'ble Supreme Court [supra], notings found in the loose sheets would not do any good to the Revenue. The assessee has claimed 25 paise or 0.25% on the strength of the statement of kingpin Shri Tarun Goyal, who in his statement recorded under oath u/s 132(4) of the Income tax Act, 1961 has categori…