Which cases are most cited on Section 42(4)?

Sheth Akshay Pushpavadan v. DCIT (130 TTJ 42) — 42 citing judgments.

How many judgments discuss Section 42(4)?

BharatTax indexes 1 ITAT, High Court and Supreme Court judgments that discuss Section 42(4) (Section 42(4)).

“Section 42(4)”

Q: What is the leading case on Section 42(4)?

Sheth Akshay Pushpavadan v. DCIT (130 TTJ 42) is the decision most relied on for Section 42(4), cited in 42 judgments on BharatTax. Additions to income cannot be based on 'dumb documents' or material seized from third parties unless corroborated by other evidence. The presumption under section 132(4A) does not apply to seized papers found with a third party, not the assessee.

Section References (mined)Section 42Section 42(4)1 judgments

The decision most relied on for Section 42(4) is Sheth Akshay Pushpavadan v. DCIT (130 TTJ 42), cited in 42 judgments on BharatTax.

Leading authorities on Section 42(4)

Sheth Akshay Pushpavadan v. DCIT

130 TTJ 42 · 2010 · ITAT

citing judgments

Additions to income cannot be based on 'dumb documents' or material seized from third parties unless corroborated by other evidence. The presumption under section 132(4A) does not apply to seized papers found with a third party, not the assessee.

Judgments citing Section 42(4)

Rajendran Sharmila, Annur vs. Commissioner of Income Tax Appeals, Delhi

In the result, appeal of the assessee is allowed

ITA 2315/CHNY/2025[2017-2018]Status: DisposedITAT Chennai16 Feb 2026AY 2017-2018

Bench: Shri Manu Kumar Giri & Shris.R.Raghunathaआयकर अपीलसं./Ita No 2315/Chny/2025 निर्धारणवर्ष/Assessment Year: 2017-18 Rajendran Sharmila 1/66 Main Road, Kariagoundanur Vadakkalur Post, Coimbatore, Tamil Nadu-641653 (अपीलार्थी/Appellant) V. Ito Non Corporate Ward 3(2), Све (प्रत्यर्थी/Respondent) [Pan: Bicps 3272 D] अपीलार्थीकी ओरसे/ Assessee By Mr. K. Muthukumar, Ca प्रत्यर्थीकी ओरसे / Respondent By Mr. C. Sivakumar, Addl.Cit सुनवाईकीतारीख/Date Of Hearing 08.01.2026 घोषणाकीतारीख / Date Of 16.02.2026 Pronouncement आदेश / Order Per Manu Kumar Giri, Jm: This Appeal By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals) [Cit(A)] Dated 07.07.2025 For The Assessment Year 2017-18, Confirming The Addition Of Rs.70,50,000/- Made By The Ao U/S. 69A Of The Income Tax Act, 1961 (“The Act”).

Section 142(1)Section 143(2)Section 143(3)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNAI श्रीमनुकुमारगिरि, न्यायिकसदस्य एवं श्रीएस. आर. रघुनाथालेखासदस्य BEFORE SHRI MANU KUMAR GIRI