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. Aparna Credit Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 5925/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. Aparna Credit Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 5924/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. Aparna Credit Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 5923/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. Aparna Credit Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 5922/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. Aquarius Securities Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 5921/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. Aquarius Securities Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 5920/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. Aquarius Securities Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 5919/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. Aries Crafts Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 5918/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. Aries Crafts Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 5917/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. Aries Crafts Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 5916/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. Thar Steels Pvt. Ltd., New Delhi vs. ACIT, Noida

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

ITA 494/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. Thar Steels Pvt. Ltd., New Delhi vs. ACIT, Noida

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

ITA 493/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. Thar Steels Pvt. Ltd., New Delhi vs. ACIT, Noida

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

ITA 492/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. Thar Steels Pvt. Ltd., New Delhi vs. ACIT, Noida

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

ITA 491/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. Thar Steels Pvt. Ltd., New Delhi vs. ACIT, Noida

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

ITA 490/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. Du Securities Pvt. Ltd., New Delhi vs. ACIT, Noida

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

ITA 489/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. Du Securities Pvt. Ltd., New Delhi vs. ACIT, Noida

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

ITA 488/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. Du Securities Pvt. Ltd., New Delhi vs. ACIT, Noida

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

ITA 487/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. Du Securities Pvt. Ltd., New Delhi vs. ACIT, Noida

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

ITA 486/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. Du Securities Pvt. Ltd., New Delhi vs. ACIT, Noida

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

ITA 485/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…