Sri Krishna v. CIT, Kanpur & Others

142 ITR 618High Court1983#2844 most cited

What is Sri Krishna v. CIT, Kanpur & Others authority for?

Statements made in an affidavit are not automatically accepted as true and reliable, even if uncontroverted. Circumstances suggesting otherwise can lead to their rejection.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

Sri Krishna v CIT · 142 ITR 618 · affidavit evidence · uncontroverted statements · truthfulness of affidavit · presumption of truth · evidentiary value of affidavit · judicial precedent

Sections most often in play

Section 143(3)Section 153ASection 115BBESection 131Section 132(4)Section 139(1)Section 145(3)Section 276C(2)

Issues it is cited on

section 292csection 292section 29documents seizedaddition u/s 68section 132(4)tangible materialsection 131agricultural incomesection 133undisclosed incomesearch and seizure

Judgments citing Sri Krishna v. CIT, Kanpur & Others

Shravan Gupta, New Delhi vs. ACIT, New Delhi

ITA 4133/DEL/2011[2008-09]Status: DisposedITAT Delhi06 Jan 2016AY 2008-09

Bench: Shri N. K. Saini & Shri Kuldip Singh

For Appellant: Shri G.C. Srivastava,CAFor Respondent: Smt. Sunita Kejriwal, CIT DR
Section 132Section 143(2)Section 42(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI N. K. SAINI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER I.T.A.No.4133/Del/2011 (Assessment Year 2008-09) Shri Shravan Gupta, Vs. ACIT,CC-7, 4/17B, MGF House, New Delhi Asaf Ali Road, New Delhi. GIR/PAN:AAAPG5165E (Appellant) (Respondent) Appellant by: Shri G.C. Srivastava,CA Shri Saurabh Srivastava, FCA Respondent by : Smt. Sunita Kejriwal, CIT DR Date of hearing: 26.11.2015. Date of Pronouncement: 06.01.2016 ORDER PER KULDIP SINGH, JM: The appellant Shri Shravan Gupta (hereinafter referred to as 'the assessee'), by fi…