Swamy 241 IIR 363 (Mad) CIT vs. Radha Kishan Goel: 278 ITR 454 (All) Surinder Pal Verma v. ACIT

Q: How many judgments cite Swamy 241 IIR 363 (Mad) CIT vs. Radha Kishan Goel: 278 ITR 454 (All) Surinder Pal Verma v. ACIT?

10 judgments on BharatTax cite Swamy 241 IIR 363 (Mad) CIT vs. Radha Kishan Goel: 278 ITR 454 (All) Surinder Pal Verma v. ACIT (83 TTJ 369), spanning 2023 to 2026.

Q: Which sections of the Income Tax Act does Swamy 241 IIR 363 (Mad) CIT vs. Radha Kishan Goel: 278 ITR 454 (All) Surinder Pal Verma v. ACIT come up under?

It is most often cited in judgments turning on Section 132(4), Section 143(3), Section 147, Section 37(1), Section 133(6), Section 69A.

83 TTJ 369Income Tax Appellate Tribunal2004#10770 most cited

What is Swamy 241 IIR 363 (Mad) CIT vs. Radha Kishan Goel: 278 ITR 454 (All) Surinder Pal Verma v. ACIT authority for?

It has similarly been held in the following decisions, indicating that this case stands for a widely accepted legal principle, often cited in conjunction with other similar judgments.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2026.

Also referred to as

CIT vs. N. Swamy · 241 IIR 363 · CIT vs. Radha Kishan Goel · 278 ITR 454 · Surinder Pal Verma v. ACIT · 83 TTJ 369 · ITAT 2004 · cited judgments · legal precedents · assessment procedure

Sections most often in play

Section 132(4)Section 143(3)Section 147 Section 37(1)Section 133(6)Section 69A Section 131(1A)Section 132

Issues it is cited on

gaar section 65(b)section 181 section 194q section 193 section 65b(4)section 158bb(1)retraction of statement section 158bb section 158b(b)section 65b section 65

Judgments citing Swamy 241 IIR 363 (Mad) CIT vs. Radha Kishan Goel: 278 ITR 454 (All) Surinder Pal Verma v. ACIT

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7842/DEL/2025[2022-23]Status: DisposedITAT Delhi20 Mar 2026AY 2022-23

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate

Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…an Corporation: 197 CTR 536 (Guj.) It has similarly been held in the following decisions: CIT vs. N. Swamy 241 IIR 363 (Mad) CIT vs. Radha Kishan Goel: 278 ITR 454 (All) Surinder Pal Verma V. ACIT: 89 ITD 129 (Chd) (TM) Smt. Ranjnaben Mansukhlal Shah V. ACIT: 83 TTJ 369 (Rajkot) Ashok Manilal Thakkar vs. ACIT: 97 ITD 361 (Ahd.) Rajesh Jain vs. DCIT: 100 TTJ 929 (Del) Catherine Thomas V. DCIT: 111 ITD 132 (Cochin) To the same effect are the decision in the following cases: " PCIT vs. PGF Ltd.: 457 ITR 607 (Delhi) 27 ITA-5515/Del/2025 & 13 others " Krishan Lal Shiv Chandra Rai vs. CIT: 88 ITR 293 (P&H) " CIT vs.…

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7841/DEL/2025[2021-22]Status: DisposedITAT Delhi20 Mar 2026AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…an Corporation: 197 CTR 536 (Guj.) It has similarly been held in the following decisions: CIT vs. N. Swamy 241 IIR 363 (Mad) CIT vs. Radha Kishan Goel: 278 ITR 454 (All) Surinder Pal Verma V. ACIT: 89 ITD 129 (Chd) (TM) Smt. Ranjnaben Mansukhlal Shah V. ACIT: 83 TTJ 369 (Rajkot) Ashok Manilal Thakkar vs. ACIT: 97 ITD 361 (Ahd.) Rajesh Jain vs. DCIT: 100 TTJ 929 (Del) Catherine Thomas V. DCIT: 111 ITD 132 (Cochin) To the same effect are the decision in the following cases: PCIT vs. PGF Ltd.: 457 ITR 607 (Delhi) Krishan Lal Shiv Chandra Rai vs. CIT: 88 ITR 293 (P&H) CIT vs. M.P. Scrap Traders: 372 ITR 507 (Guj) CIT…

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7840/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate

Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7838/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…an Corporation: 197 CTR 536 (Guj.) It has similarly been held in the following decisions: CIT vs. N. Swamy 241 IIR 363 (Mad) CIT vs. Radha Kishan Goel: 278 ITR 454 (All) Surinder Pal Verma V. ACIT: 89 ITD 129 (Chd) (TM) Smt. Ranjnaben Mansukhlal Shah V. ACIT: 83 TTJ 369 (Rajkot) Ashok Manilal Thakkar vs. ACIT: 97 ITD 361 (Ahd.) Rajesh Jain vs. DCIT: 100 TTJ 929 (Del) Catherine Thomas V. DCIT: 111 ITD 132 (Cochin) To the same effect are the decision in the following cases: PCIT vs. PGF Ltd.: 457 ITR 607 (Delhi) Krishan Lal Shiv Chandra Rai vs. CIT: 88 ITR 293 (P&H) CIT vs. M.P. Scrap Traders: 372 ITR 507 (Guj) CIT…

Vestige Marketing Pvt Ltd, Delhi vs. DCIT Central Circle -05, Delhi

ITA 5521/DEL/2025[2024-25]Status: DisposedITAT Delhi20 Mar 2026AY 2024-25

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate

Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

Vestige Marketing Pvt Ltd, Delhi vs. DCIT, Central Circle-05, Delhi

ITA 5520/DEL/2025[2023-24]Status: DisposedITAT Delhi20 Mar 2026AY 2023-24

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…an Corporation: 197 CTR 536 (Guj.) It has similarly been held in the following decisions: CIT vs. N. Swamy 241 IIR 363 (Mad) CIT vs. Radha Kishan Goel: 278 ITR 454 (All) Surinder Pal Verma V. ACIT: 89 ITD 129 (Chd) (TM) Smt. Ranjnaben Mansukhlal Shah V. ACIT: 83 TTJ 369 (Rajkot) Ashok Manilal Thakkar vs. ACIT: 97 ITD 361 (Ahd.) Rajesh Jain vs. DCIT: 100 TTJ 929 (Del) Catherine Thomas V. DCIT: 111 ITD 132 (Cochin) To the same effect are the decision in the following cases: PCIT vs. PGF Ltd.: 457 ITR 607 (Delhi) Krishan Lal Shiv Chandra Rai vs. CIT: 88 ITR 293 (P&H) CIT vs. M.P. Scrap Traders: 372 ITR 507 (Guj) CIT…

Vestige Marketing Pvt Ltd, Delhi vs. DCIT, Central Circle-05, Delhi

ITA 5517/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…an Corporation: 197 CTR 536 (Guj.) It has similarly been held in the following decisions: CIT vs. N. Swamy 241 IIR 363 (Mad) CIT vs. Radha Kishan Goel: 278 ITR 454 (All) Surinder Pal Verma V. ACIT: 89 ITD 129 (Chd) (TM) Smt. Ranjnaben Mansukhlal Shah V. ACIT: 83 TTJ 369 (Rajkot) Ashok Manilal Thakkar vs. ACIT: 97 ITD 361 (Ahd.) Rajesh Jain vs. DCIT: 100 TTJ 929 (Del) Catherine Thomas V. DCIT: 111 ITD 132 (Cochin) To the same effect are the decision in the following cases: PCIT vs. PGF Ltd.: 457 ITR 607 (Delhi) Krishan Lal Shiv Chandra Rai vs. CIT: 88 ITR 293 (P&H) CIT vs. M.P. Scrap Traders: 372 ITR 507 (Guj) CIT…

Vestige Marketing Pvt. Ltd., Delhi vs. DCIT, Central Circle- 05, Delhi

ITA 5515/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…an Corporation: 197 CTR 536 (Guj.) It has similarly been held in the following decisions: CIT vs. N. Swamy 241 IIR 363 (Mad) CIT vs. Radha Kishan Goel: 278 ITR 454 (All) Surinder Pal Verma V. ACIT: 89 ITD 129 (Chd) (TM) Smt. Ranjnaben Mansukhlal Shah V. ACIT: 83 TTJ 369 (Rajkot) Ashok Manilal Thakkar vs. ACIT: 97 ITD 361 (Ahd.) Rajesh Jain vs. DCIT: 100 TTJ 929 (Del) Catherine Thomas V. DCIT: 111 ITD 132 (Cochin) To the same effect are the decision in the following cases: PCIT vs. PGF Ltd.: 457 ITR 607 (Delhi) Krishan Lal Shiv Chandra Rai vs. CIT: 88 ITR 293 (P&H) CIT vs. M.P. Scrap Traders: 372 ITR 507 (Guj) CIT…

ACIT, New Delhi vs. M/S. Shyam Sunder Jindal, New Delhi

In the result the appeal of the Revenue is dismissed

ITA 5671/DEL/2016[2012-13]Status: DisposedITAT Delhi21 May 2025AY 2012-13

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 250(6)

…rporation: 197 CTR 536 (Guj.) 61. It has similarly been held in the following decisions: CIT vs. N. Swamy 241 IIR 363 (Mad) CIT vs. Radha Kishan Goel: 278 ITR 454 (All) Surinder Pal Verma V. ACIT: 89 ITD 129 (Chd.) (TM) Smt. Ranjnaben Mansukhlal Shah V. ACIT: 83 TTJ 369 (Rajkot) Ashok Manilal Thakkar vs. ACIT: 97 ITD 361 (Ahd.) Rajesh Jain vs. DCIT: 100 TTJ 929 (Del) Catherine Thomas V. DCIT: 111 ITD 132 (Cochin) 62. To the same effect are the decision in the following cases:  PCIT vs. PGF Ltd.: 457 ITR 607 (Delhi)  Krishan Lal Shiv Chandra Rai vs. CIT: 88 ITR 293 (P&H)  CIT vs. M.P. Scrap Traders: 372 ITR 507…

Income Tax Officer, Ward-1, Silchar vs. Rohit Kumar Gulgulia, Silchar

In the result, appeal of the revenue is dismissed

ITA 182/GTY/2020[2011-12]Status: DisposedITAT Guwahati16 Aug 2023AY 2011-12

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2011-12

For Appellant: Shri Babu Lal Jain, FCAFor Respondent: Shri N. T. Sherpa, JCIT

Section 131Section 133ASection 143(3)Section 147Section 68

…AY: 2011-12 assessee nor they were made available for cross examination and that these parties had retracted their statement. Reference was made to the decision of Coordinate Bench of ITAT Rajkot in the case of Smt. Ranjnaben Mansukhlal Shah Vs. ACOT [2004] 83 TTJ 369 (Raj. Kol), wherein it was held that additions made only on the basis of disclosure statement normally should not be confirmed in the absence of corroboration. In the eyes of law, the general rule of practice is that it is unsafe to rely upon a confession only without any corroboration. 7.4. In respect of retraction made by the persons giving sta…