Vishakhapatnam in Polisetty Somasundaram v. DCIT

153 Taxmann.com 591Income Tax Appellate Tribunal2023#3547 most cited

What is Vishakhapatnam in Polisetty Somasundaram v. DCIT authority for?

Revenue authorities must strictly adhere to the conditions in Section 65B(2) and (4) of the Indian Evidence Act to validate documents. Documents obtained without fulfilling these prerequisites are invalid in the eyes of the law.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2026.

Also referred to as

Poliisetty Somasundaram v. DCIT · Section 65B · Indian Evidence Act · admissibility of documents · electronic evidence · pen drive · ITAT Visakhapatnam · validity of documents

Sections most often in play

Section 153ASection 153BSection 132Section 132(4)Section 143(3)Section 69Section 142(1)Section 234B

Issues it is cited on

section 65(b)section 90(3)section 132(5)section 132(2)section 132(3)section 158besection 153b(1)(a)section 65b(4)section 153b(1)section 163section 276gaar

Judgments citing Vishakhapatnam in Polisetty Somasundaram v. DCIT

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 7758/DEL/2017[2010-11]Status: DisposedITAT Delhi12 Jun 2024AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA Nos.6743 & 6744/Del/2017 & 3623 to 3627/DEL/2016 (Assessment Years: 2006-07 to 2012-13) And ITA Nos. 6767 ,6769,7756 to 7760/Del/2017 (Assessment Years: 2006-07 to 2012-13) Rajinder Kumar, Vs. ACIT, B-5/116, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi (Appellant) (Respondent) PAN:AAAPK9260E ACIT, Vs. Rajinder Kumar, Central Circle-30, B-5/116, Safdarjung New Delhi Enclave, New Delhi (Appellant) (Respondent) PAN:AAAPK9260E Assessee by : Shri V. Sridhar…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 7757/DEL/2017[2009-10]Status: DisposedITAT Delhi12 Jun 2024AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA Nos.6743 & 6744/Del/2017 & 3623 to 3627/DEL/2016 (Assessment Years: 2006-07 to 2012-13) And ITA Nos. 6767 ,6769,7756 to 7760/Del/2017 (Assessment Years: 2006-07 to 2012-13) Rajinder Kumar, Vs. ACIT, B-5/116, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi (Appellant) (Respondent) PAN:AAAPK9260E ACIT, Vs. Rajinder Kumar, Central Circle-30, B-5/116, Safdarjung New Delhi Enclave, New Delhi (Appellant) (Respondent) PAN:AAAPK9260E Assessee by : Shri V. Sridhar…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 7756/DEL/2017[2008-09]Status: DisposedITAT Delhi12 Jun 2024AY 2008-09

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA Nos.6743 & 6744/Del/2017 & 3623 to 3627/DEL/2016 (Assessment Years: 2006-07 to 2012-13) And ITA Nos. 6767 ,6769,7756 to 7760/Del/2017 (Assessment Years: 2006-07 to 2012-13) Rajinder Kumar, Vs. ACIT, B-5/116, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi (Appellant) (Respondent) PAN:AAAPK9260E ACIT, Vs. Rajinder Kumar, Central Circle-30, B-5/116, Safdarjung New Delhi Enclave, New Delhi (Appellant) (Respondent) PAN:AAAPK9260E Assessee by : Shri V. Sridhar…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 6769/DEL/2017[2007-08]Status: DisposedITAT Delhi12 Jun 2024AY 2007-08

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA Nos.6743 & 6744/Del/2017 & 3623 to 3627/DEL/2016 (Assessment Years: 2006-07 to 2012-13) And ITA Nos. 6767 ,6769,7756 to 7760/Del/2017 (Assessment Years: 2006-07 to 2012-13) Rajinder Kumar, Vs. ACIT, B-5/116, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi (Appellant) (Respondent) PAN:AAAPK9260E ACIT, Vs. Rajinder Kumar, Central Circle-30, B-5/116, Safdarjung New Delhi Enclave, New Delhi (Appellant) (Respondent) PAN:AAAPK9260E Assessee by : Shri V. Sridhar…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 6767/DEL/2017[2006-07]Status: DisposedITAT Delhi12 Jun 2024AY 2006-07

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA Nos.6743 & 6744/Del/2017 & 3623 to 3627/DEL/2016 (Assessment Years: 2006-07 to 2012-13) And ITA Nos. 6767 ,6769,7756 to 7760/Del/2017 (Assessment Years: 2006-07 to 2012-13) Rajinder Kumar, Vs. ACIT, B-5/116, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi (Appellant) (Respondent) PAN:AAAPK9260E ACIT, Vs. Rajinder Kumar, Central Circle-30, B-5/116, Safdarjung New Delhi Enclave, New Delhi (Appellant) (Respondent) PAN:AAAPK9260E Assessee by : Shri V. Sridhar…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 6744/DEL/2017[2007-08]Status: DisposedITAT Delhi12 Jun 2024AY 2007-08

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA Nos.6743 & 6744/Del/2017 & 3623 to 3627/DEL/2016 (Assessment Years: 2006-07 to 2012-13) And ITA Nos. 6767 ,6769,7756 to 7760/Del/2017 (Assessment Years: 2006-07 to 2012-13) Rajinder Kumar, Vs. ACIT, B-5/116, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi (Appellant) (Respondent) PAN:AAAPK9260E ACIT, Vs. Rajinder Kumar, Central Circle-30, B-5/116, Safdarjung New Delhi Enclave, New Delhi (Appellant) (Respondent) PAN:AAAPK9260E Assessee by : Shri V. Sridhar…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 6743/DEL/2017[2006-07]Status: DisposedITAT Delhi12 Jun 2024AY 2006-07

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA Nos.6743 & 6744/Del/2017 & 3623 to 3627/DEL/2016 (Assessment Years: 2006-07 to 2012-13) And ITA Nos. 6767 ,6769,7756 to 7760/Del/2017 (Assessment Years: 2006-07 to 2012-13) Rajinder Kumar, Vs. ACIT, B-5/116, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi (Appellant) (Respondent) PAN:AAAPK9260E ACIT, Vs. Rajinder Kumar, Central Circle-30, B-5/116, Safdarjung New Delhi Enclave, New Delhi (Appellant) (Respondent) PAN:AAAPK9260E Assessee by : Shri V. Sridhar…

Rajinder Kumar, New Delhi vs. ACIT, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 3627/DEL/2016[2012-13]Status: DisposedITAT Delhi12 Jun 2024AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA Nos.6743 & 6744/Del/2017 & 3623 to 3627/DEL/2016 (Assessment Years: 2006-07 to 2012-13) And ITA Nos. 6767 ,6769,7756 to 7760/Del/2017 (Assessment Years: 2006-07 to 2012-13) Rajinder Kumar, Vs. ACIT, B-5/116, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi (Appellant) (Respondent) PAN:AAAPK9260E ACIT, Vs. Rajinder Kumar, Central Circle-30, B-5/116, Safdarjung New Delhi Enclave, New Delhi (Appellant) (Respondent) PAN:AAAPK9260E Assessee by : Shri V. Sridhar…

Rajinder Kumar, New Delhi vs. ACIT, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 3626/DEL/2016[2011-12]Status: DisposedITAT Delhi12 Jun 2024AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA Nos.6743 & 6744/Del/2017 & 3623 to 3627/DEL/2016 (Assessment Years: 2006-07 to 2012-13) And ITA Nos. 6767 ,6769,7756 to 7760/Del/2017 (Assessment Years: 2006-07 to 2012-13) Rajinder Kumar, Vs. ACIT, B-5/116, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi (Appellant) (Respondent) PAN:AAAPK9260E ACIT, Vs. Rajinder Kumar, Central Circle-30, B-5/116, Safdarjung New Delhi Enclave, New Delhi (Appellant) (Respondent) PAN:AAAPK9260E Assessee by : Shri V. Sridhar…

Rajinder Kumar, New Delhi vs. ACIT, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 3625/DEL/2016[2010-11]Status: DisposedITAT Delhi12 Jun 2024AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA Nos.6743 & 6744/Del/2017 & 3623 to 3627/DEL/2016 (Assessment Years: 2006-07 to 2012-13) And ITA Nos. 6767 ,6769,7756 to 7760/Del/2017 (Assessment Years: 2006-07 to 2012-13) Rajinder Kumar, Vs. ACIT, B-5/116, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi (Appellant) (Respondent) PAN:AAAPK9260E ACIT, Vs. Rajinder Kumar, Central Circle-30, B-5/116, Safdarjung New Delhi Enclave, New Delhi (Appellant) (Respondent) PAN:AAAPK9260E Assessee by : Shri V. Sridhar…

Rajinder Kumar, New Delhi vs. ACIT, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 3624/DEL/2016[2009-10]Status: DisposedITAT Delhi12 Jun 2024AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA Nos.6743 & 6744/Del/2017 & 3623 to 3627/DEL/2016 (Assessment Years: 2006-07 to 2012-13) And ITA Nos. 6767 ,6769,7756 to 7760/Del/2017 (Assessment Years: 2006-07 to 2012-13) Rajinder Kumar, Vs. ACIT, B-5/116, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi (Appellant) (Respondent) PAN:AAAPK9260E ACIT, Vs. Rajinder Kumar, Central Circle-30, B-5/116, Safdarjung New Delhi Enclave, New Delhi (Appellant) (Respondent) PAN:AAAPK9260E Assessee by : Shri V. Sridhar…

Rajinder Kumar, New Delhi vs. ACIT, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 3623/DEL/2016[2008-09]Status: DisposedITAT Delhi12 Jun 2024AY 2008-09

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA Nos.6743 & 6744/Del/2017 & 3623 to 3627/DEL/2016 (Assessment Years: 2006-07 to 2012-13) And ITA Nos. 6767 ,6769,7756 to 7760/Del/2017 (Assessment Years: 2006-07 to 2012-13) Rajinder Kumar, Vs. ACIT, B-5/116, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi (Appellant) (Respondent) PAN:AAAPK9260E ACIT, Vs. Rajinder Kumar, Central Circle-30, B-5/116, Safdarjung New Delhi Enclave, New Delhi (Appellant) (Respondent) PAN:AAAPK9260E Assessee by : Shri V. Sridhar…

ACIT, New Delhi vs. Sh. Rajinder Kumar, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 3368/DEL/2016[2010-11]Status: DisposedITAT Delhi12 Jun 2024AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA Nos.6743 & 6744/Del/2017 & 3623 to 3627/DEL/2016 (Assessment Years: 2006-07 to 2012-13) And ITA Nos. 6767 ,6769,7756 to 7760/Del/2017 (Assessment Years: 2006-07 to 2012-13) Rajinder Kumar, Vs. ACIT, B-5/116, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi (Appellant) (Respondent) PAN:AAAPK9260E ACIT, Vs. Rajinder Kumar, Central Circle-30, B-5/116, Safdarjung New Delhi Enclave, New Delhi (Appellant) (Respondent) PAN:AAAPK9260E Assessee by : Shri V. Sridhar…