Vivek v. DCIT, CC-2(i/c) Trichy

121 Taxmann.com 366High Court2020#7216 most cited

What is Vivek v. DCIT, CC-2(i/c) Trichy authority for?

Loose sheets found during a search under Section 132 are considered 'documents' and possess evidentiary value. These documents can be used to establish the satisfaction required under Section 153C.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Also referred to as

Vivek v. DCIT · 121 Taxmann.com 366 · Section 132(4) · Section 153C · loose sheets · evidentiary value · seized material · satisfaction · documents

Sections most often in play

Section 153CSection 2(14)

Issues it is cited on

section 13(1)(c)(ii)section 115bbcanonymous donationclarificatory amendmentsection 13(1)(c)section 158bdsubstantive assessmentprotective assessmentsection 120section 13(1)maximum marginal ratesection 131(1a)

Judgments citing Vivek v. DCIT, CC-2(i/c) Trichy

Shri Om Sai Infrapromoters Pvt. Ltd vs. DCIT, Central Circle 03, New Delhi

ITA - 163 / 2025HC Delhi22 May 2025
Section 132Section 153ASection 260A

…ITA 163/2025 & Other Connected Matters Page 1 of 13 $~67 to 73 & 82 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 22.05.2025 + ITA 163/2025 SHRI OM SAI INFRAPROMOTERS PVT. LTD. .....Appellant versus DCIT, CENTRAL CIRCLE 03, NEW DELHI .....Respondent AND + ITA 164/2025 SHRI OM SAI INFRAPROMOTERS PVT. LTD. .....Appellant versus DCIT, CENTRAL CIRCLE 03, NEW DELHI .....Respondent AND + ITA 165/2025 SHRI OM SAI INFRAPROMOTERS PVT. LTD. .....Appellant versus DCIT, CENTRAL CIRCLE 03, NEW DELHI .....Respondent AND + ITA 166/2025 SHRI SAI OM INFRAVISION PVT. LTD. .....Appellant versus DCIT, CENTRAL CIRCLE…

Vinodhini, Chennai vs. ACIT, Central Circle-1(2), Chennai

Appeal stand allowed

ITA 921/CHNY/2023[2018-19]Status: DisposedITAT Chennai18 Sept 2024AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकर अपील सं./ Ita No.921/Chny/2023 (िनधा9रण वष9 / Assessment Year: 2018-19) Mrs. Vinodhini Acit बनाम/ Flat No.14, Door No.98, Central Circle-1(2) Harrington Road, Chetpet, Vs. Chennai. Chennai-600 031. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Bmapv-2726-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri N. Arjun Raj (Advocate)- Ld.Ar " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit)-Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 20-06-2024 घोषणा की तारीख /Date Of Pronouncement : 18-09-2024

For Appellant: Shri N. Arjun Raj (Advocate)- Ld.ARFor Respondent: Shri Nilay Baran Som (CIT)-Ld. Sr. DR
Section 153CSection 2(14)

…een submitted that the addition has been made on the basis of seized material, information emanating therefrom and the sworn statement of assessee’s son. Reference has been made to the decision of Hon’ble High Court of Madras in the case of M. Vivek vs. DCIT (121 Taxmann.com 366) for the submissions that loose sheets picked up during search u/s 132 falls within the definition of ‘documents’ as mentioned in Sec.132(4) and therefore, it has got evidentiary value. The copy of proforma for recording of satisfaction u/s 153C has also been placed on record. The decision of Hon’ble High Court of Madras in the case of Ch…

Ashok Virambhai Patel, Mumbai vs. DCIT CC 5 (1), Mumbai

In the result, the appeals of the assesse is partly allowed

ITA 7336/MUM/2018[2012-13]Status: DisposedITAT Mumbai30 Jan 2023AY 2012-13

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal

For Appellant: Viraj MehtaFor Respondent: Achal Sharma
Section 132(1)Section 143(2)Section 153D

…P a g e | 1 6 Appeals Shri Ashok Virambhai Patel Vs. DCIT,CC-5(1) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos. 7333 to 7336/Mum/2018 (A.Ys.2011-12 to 2014-15) Shri Ashok Virambhai Vs. DCIT, CC-5(1) Patel, 4/F Raghav Wadi, Room No. 1908, 19th Ground Floor, Floor, Air India Building, Frensh Bridge, Nariman Point, Mumbai - 400007 Mumbai-400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADPP5010G Appellant .. Respondent Shri Alkesh Patel Vs. DCIT, CC-5(1) (Prop. Of M/s Umiya Gems) Room No. 1908, 19th 4/F Raghav…

Ashok Virambhai Patel, Mumbai vs. DCIT -CC - 5(1), Mumbai

In the result, the appeals of the assesse is partly allowed

ITA 7335/MUM/2018[2011-12]Status: DisposedITAT Mumbai30 Jan 2023AY 2011-12

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal

For Appellant: Viraj MehtaFor Respondent: Achal Sharma
Section 132(1)Section 143(2)Section 153D

…P a g e | 1 6 Appeals Shri Ashok Virambhai Patel Vs. DCIT,CC-5(1) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos. 7333 to 7336/Mum/2018 (A.Ys.2011-12 to 2014-15) Shri Ashok Virambhai Vs. DCIT, CC-5(1) Patel, 4/F Raghav Wadi, Room No. 1908, 19th Ground Floor, Floor, Air India Building, Frensh Bridge, Nariman Point, Mumbai - 400007 Mumbai-400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADPP5010G Appellant .. Respondent Shri Alkesh Patel Vs. DCIT, CC-5(1) (Prop. Of M/s Umiya Gems) Room No. 1908, 19th 4/F Raghav…

Ashok Virambhai Patel, Mumbai vs. DCIT -CC - 5(1), Mumbai

In the result, the appeals of the assesse is partly allowed

ITA 7333/MUM/2018[2013-14]Status: DisposedITAT Mumbai30 Jan 2023AY 2013-14

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal

For Appellant: Viraj MehtaFor Respondent: Achal Sharma
Section 132(1)Section 143(2)Section 153D

…P a g e | 1 6 Appeals Shri Ashok Virambhai Patel Vs. DCIT,CC-5(1) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos. 7333 to 7336/Mum/2018 (A.Ys.2011-12 to 2014-15) Shri Ashok Virambhai Vs. DCIT, CC-5(1) Patel, 4/F Raghav Wadi, Room No. 1908, 19th Ground Floor, Floor, Air India Building, Frensh Bridge, Nariman Point, Mumbai - 400007 Mumbai-400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADPP5010G Appellant .. Respondent Shri Alkesh Patel Vs. DCIT, CC-5(1) (Prop. Of M/s Umiya Gems) Room No. 1908, 19th 4/F Raghav…

Prakash Gems, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle-5(1), Mumbai

In the result, the appeals of the assesse is partly allowed

ITA 7332/MUM/2018[2014-15]Status: DisposedITAT Mumbai30 Jan 2023AY 2014-15

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal

For Appellant: Viraj MehtaFor Respondent: Achal Sharma
Section 132(1)Section 143(2)Section 153D

…P a g e | 1 6 Appeals Shri Ashok Virambhai Patel Vs. DCIT,CC-5(1) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos. 7333 to 7336/Mum/2018 (A.Ys.2011-12 to 2014-15) Shri Ashok Virambhai Vs. DCIT, CC-5(1) Patel, 4/F Raghav Wadi, Room No. 1908, 19th Ground Floor, Floor, Air India Building, Frensh Bridge, Nariman Point, Mumbai - 400007 Mumbai-400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADPP5010G Appellant .. Respondent Shri Alkesh Patel Vs. DCIT, CC-5(1) (Prop. Of M/s Umiya Gems) Room No. 1908, 19th 4/F Raghav…

Alkesh Patel (Prop. of M/S Umiya Gems), Mumbai vs. Deputy Commissioner of Income Tax, Central Circle-5(1), Mumbai

In the result, the appeals of the assesse is partly allowed

ITA 7328/MUM/2018[2014-15]Status: DisposedITAT Mumbai30 Jan 2023AY 2014-15

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal

For Appellant: Viraj MehtaFor Respondent: Achal Sharma
Section 132(1)Section 143(2)Section 153D

…P a g e | 1 6 Appeals Shri Ashok Virambhai Patel Vs. DCIT,CC-5(1) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA Nos. 7333 to 7336/Mum/2018 (A.Ys.2011-12 to 2014-15) Shri Ashok Virambhai Vs. DCIT, CC-5(1) Patel, 4/F Raghav Wadi, Room No. 1908, 19th Ground Floor, Floor, Air India Building, Frensh Bridge, Nariman Point, Mumbai - 400007 Mumbai-400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADPP5010G Appellant .. Respondent Shri Alkesh Patel Vs. DCIT, CC-5(1) (Prop. Of M/s Umiya Gems) Room No. 1908, 19th 4/F Raghav…

M/S. Srinivas Institute of Medical Science and Research Centre, Mangalroe vs. The Principal Commissioner of Income Tax (Central), Bengaluru

In the result, the appeal filed by the assessee is allowed

ITA 533/BANG/2022[N/A]Status: DisposedITAT Bangalore30 Dec 2022

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: N.A.

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Dr. G. Manoj Kumar, D.R
Section 10Section 11Section 12ASection 269S

…ITA No.533/Bang/2022 M/s. Srinivas Institute of Medical Science and Research Centre, Mangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: N.A. M/s. Srinivas Institute of Medical Science and Research Centre, 13-2-115, Hotel Srinivas Building Vs. The Principal CIT (Central) GHS Road Bengaluru Mangalore 575 001 PAN NO : AAJTS9362G APPELLANT RESPONDENT Appellant by : Shri V. Srinivasan, A.R. Respondent by : Dr. G. Manoj Kumar, D.R. Date of Hearing : 26.10.2022 Date of Pronouncement : 30.12.20…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Conc Shade Constructions Pvt Ltd, Chikkamangalur

In the result, all the appeals by the assessee are partly allowed for statistical purposes

ITA 301/BANG/2018[2012-13]Status: DisposedITAT Bangalore20 Apr 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Sankar Ganesh K., Jt.CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 2Section 292C

…ling with “books of accounts”. Whereas, in the case on hand, it is an income tax proceeding before a quasi judicial authority. A Division Bench of the Madras High Court, in the case of Rangroopchand Chardia (241Taxman 221) and in the case of M.Vivek Vs. DCIT (121 Taxmann.com 366), relied upon by the ld. DR, while dealing with section 132 of the Income-tax of the Income- tax, similar to the case on hand, has held that loose sheets picked up during search under section 132 of the Income-tax Act, falls within the definition of “document”, mentioned in section 132(4) of the Income Tax and therefore, it had got eviden…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Conc Shade Construction Pvt Ltd, Chikkamangalur

In the result, all the appeals by the assessee are partly allowed for statistical purposes

ITA 300/BANG/2018[2011-12]Status: DisposedITAT Bangalore20 Apr 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Sankar Ganesh K., Jt.CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 2Section 292C

…ling with “books of accounts”. Whereas, in the case on hand, it is an income tax proceeding before a quasi judicial authority. A Division Bench of the Madras High Court, in the case of Rangroopchand Chardia (241Taxman 221) and in the case of M.Vivek Vs. DCIT (121 Taxmann.com 366), relied upon by the ld. DR, while dealing with section 132 of the Income-tax of the Income- tax, similar to the case on hand, has held that loose sheets picked up during search under section 132 of the Income-tax Act, falls within the definition of “document”, mentioned in section 132(4) of the Income Tax and therefore, it had got eviden…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Conc Shade Construction Pvt Ltd, Chikkamangalur

In the result, all the appeals by the assessee are partly allowed for statistical purposes

ITA 299/BANG/2018[2010-11]Status: DisposedITAT Bangalore20 Apr 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Shri Sankar Ganesh K., Jt.CIT(DR)(ITAT), Bengaluru
Section 132Section 153CSection 2Section 292C

…ling with “books of accounts”. Whereas, in the case on hand, it is an income tax proceeding before a quasi judicial authority. A Division Bench of the Madras High Court, in the case of Rangroopchand Chardia (241Taxman 221) and in the case of M.Vivek Vs. DCIT (121 Taxmann.com 366), relied upon by the ld. DR, while dealing with section 132 of the Income-tax of the Income- tax, similar to the case on hand, has held that loose sheets picked up during search under section 132 of the Income-tax Act, falls within the definition of “document”, mentioned in section 132(4) of the Income Tax and therefore, it had got eviden…

Deputy Commissioner of Income Tax Central Circle-2(1), Bangalore vs. M/S Srinivasa Trust, Bangalore

In the result all the appeals of the revenue are partly allowed for statistical purposes

ITA 1475/BANG/2018[2012-13]Status: DisposedITAT Bangalore20 Apr 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Sumer Singh Meena, D.RFor Respondent: Sri V. Chandrashekar, A.R
Section 12ASection 132Section 133ASection 143Section 147Section 148

…ITA No.1469, 1473 & 1475/Bang/2018 M/s. Srinivasa Trust, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.1469, 1473 & 1475/Bang/2018 Assessment Year: 2006-07, 2010-11 & 2012-13 Deputy Commissioner of M/s. Srinivasa Trust Income-tax No.7/21, 1st Cross, 4th Main Circle -2(1) RMV Extension Vs. Bangalore Bangalore 560 080 PAN NO : AABTS8147B APPELLANT RESPONDENT Appellant by : Sri Sumer Singh Meena, D.R. Respondent by : Sri V. Chandrashekar, A.R. Date of Hearing : 04.02.2022 Date of Pronouncemen…

Deputy Commissioner of Income Tax Central Circle-2(1), Bangalore vs. M/S Srinivasa Trust, Bangalore

In the result all the appeals of the revenue are partly allowed for statistical purposes

ITA 1473/BANG/2018[2010-11]Status: DisposedITAT Bangalore20 Apr 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Sumer Singh Meena, D.RFor Respondent: Sri V. Chandrashekar, A.R
Section 12ASection 132Section 133ASection 143Section 147Section 148

…ITA No.1469, 1473 & 1475/Bang/2018 M/s. Srinivasa Trust, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.1469, 1473 & 1475/Bang/2018 Assessment Year: 2006-07, 2010-11 & 2012-13 Deputy Commissioner of M/s. Srinivasa Trust Income-tax No.7/21, 1st Cross, 4th Main Circle -2(1) RMV Extension Vs. Bangalore Bangalore 560 080 PAN NO : AABTS8147B APPELLANT RESPONDENT Appellant by : Sri Sumer Singh Meena, D.R. Respondent by : Sri V. Chandrashekar, A.R. Date of Hearing : 04.02.2022 Date of Pronouncemen…

Deputy Commissioner of Income Tax Circle-2(1), Bangalore vs. M/S Srinivasa Trust, Bangalore

In the result all the appeals of the revenue are partly allowed for statistical purposes

ITA 1469/BANG/2018[2006-07]Status: DisposedITAT Bangalore20 Apr 2022AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Sumer Singh Meena, D.RFor Respondent: Sri V. Chandrashekar, A.R
Section 12ASection 132Section 133ASection 143Section 147Section 148

…ITA No.1469, 1473 & 1475/Bang/2018 M/s. Srinivasa Trust, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.1469, 1473 & 1475/Bang/2018 Assessment Year: 2006-07, 2010-11 & 2012-13 Deputy Commissioner of M/s. Srinivasa Trust Income-tax No.7/21, 1st Cross, 4th Main Circle -2(1) RMV Extension Vs. Bangalore Bangalore 560 080 PAN NO : AABTS8147B APPELLANT RESPONDENT Appellant by : Sri Sumer Singh Meena, D.R. Respondent by : Sri V. Chandrashekar, A.R. Date of Hearing : 04.02.2022 Date of Pronouncemen…

Assistant Commissioner of Income-Tax, Central Circle - 2(2), Pune vs. M/S Sinhgad Technical Education Society (Trust), Pune

In the result, the appeal of the Revenue in ITA

ITA 1654/PUN/2017[2014-15]Status: DisposedITAT Pune01 Apr 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl. It(Ss)A No./ Name Of Appellant Name Of Respondent Asst. No.

For Appellant: Shri Chetan A. KariaFor Respondent: Shri Abhinay Kumbhar
Section 11Section 12ASection 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. IT(SS)A No./ Name of Appellant Name of Respondent Asst. No. ITA No. Year 1-7 44/PUN/2017 M/s. Sinhagad DCIT, Central Circle- 2008-09 45/PUN/2017 Technical Education 2(2), Pune. 2009-10 46/PUN/2017 Society, 2010-11 47/PUN/2017 S.No.44/1, Vadgaon 2011-12 48/PUN/2017 (Budruk), Off. 2012-13 49/PUN/2017 Sinhagad Road, 2013-14 50/PUN/2017 Pune- 411041. 2014-15 PAN : AABTS9900Q 8-14 54/PUN/2017 ACIT, Central Circle- M/s. Sinhagad 2008-09 55/PUN/2017 2(2), Pune. Tec…

Vivek v. DCIT, CC-2(i/c) Trichy (121 Taxmann.com 366) — Cited in 15 Judgments | BharatTax