How many judgments cite (1) P. Goyal v. DCIT?

27 judgments on BharatTax cite (1) P. Goyal v. DCIT (65 TTJ 327), spanning 2017 to 2026.

Which sections of the Income Tax Act does (1) P. Goyal v. DCIT come up under?

It is most often cited in judgments turning on Section 115BBE, Section 143(3), Section 153A, Section 69C, Section 270A, Section 271(1)(c).

(1) P. Goyal v. DCIT

65 TTJ 327Income Tax Appellate Tribunal1999#4407 most cited

What is (1) P. Goyal v. DCIT authority for?

Additions to income cannot be made solely on the basis of uncorroborated notes found on loose sheets or papers, especially if they are undated and lack any identifying names.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Also referred to as

P. Goyal v. DCIT · 65 TTJ 327 · ITAT · addition on loose papers · uncorroborated notes · dump document · undated paper · no name · evidence required

Sections most often in play

Section 115BBE Section 143(3)Section 153A Section 69C Section 270A Section 271(1)(c)Section 271AAC Section 68

Issues it is cited on

section 270a(1)section 28(v)section 23(3)section 270a(6)section 270a(9)section 40(b)under-reporting of income penalty under section 270a retraction of statement permanent account number ddt disallowance of interest expenditure

Judgments citing (1) P. Goyal v. DCIT

ITO, Jaipur vs. Radaha Govind Build Estate Pvt. Ltd., Jaipur

ITA 468/JPR/2017[2007-08]Status: DisposedITAT Jaipur25 Nov 2021AY 2007-08

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 468/Jp/2017 Fu/Kzkj.K O"Kz@Assessment Year :2008-09 I.T.O. Cuke M/S Radha Govind Build Estate Vs. Ward 3(5), Pvt. Ltd., Jaipur. E-4, Ganesham Tower, Amrapali Circle, Vaishali Nagar, Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aadcr 0186 L Vihykfkhz@Appellant Izr;Fkhz@Respondent

For Appellant: Shri S.R. Sharma, CA &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@

Section 133ASection 147Section 148

…any enquiry from the concerned party. (iv) It was held in the following cases that addition could not be made on the basis of uncorroborated noting on loose sheets and papers. (a) S. Goyal Vs. DCIT (2002) 77 TTJ 1 (Mum) (b) Chandra Mohan Mehta Vs. ACIT (1999) 65 TTJ 327 (Pune) (c) Bansal Strips Pvt. Ltd. Vs. ACIT (2006) 100 TTJ 665 (Del) (d) Kishan Chand Sobhraj Mal (1991) 42 TTJ 423 (JP)” 10. We have heard the ld. Counsels of both the parties and have perused the material placed on record. We have also deliberated upon the decisions cited in the orders passed by the authorities below as well as cited before us…

Deputy Commissioner of Income Tax 1 (1), Bhopal vs. Shri Neeraj Mandloi, New Delhi

ITA 680/IND/2018[2009-10]Status: DisposedITAT Indore28 Jul 2021AY 2009-10

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

Section 132Section 143(3)Section 147Section 148Section 153Section 153C

…ed nor can an addition be made on the basis of a mere entry in a loose sheet without there being some further trustworthy/ reliable corroborative evidence lending credence to such an entry." 22. The ITAT, Pune in the case of Chander Mohan Mehta Vs. ACIT (Inv) 65 TTJ 327 (Pune) held that where the loose papers do not indicate the name of the assessee, therefore, the loose papers themselves lead to no conclusion and have no evidentiary value. 23. In the case of ACIT v. SatyapalWassan295 !TR 352, the Jabalpur !TAT has held that addition are not sustainable where paper are not containing any details to indicate natur…

The Assistant Commissioner of Income Tax, Central Circle-1, Visakhapatnam vs. Phozo Digital Press Private Limited, Visakhapatnam

In the result, appeals filed by the revenue as well as the cross objections filed by the assessee are dismissed

ITA 5/VIZ/2021[2016-17]Status: DisposedITAT Visakhapatnam24 May 2021AY 2016-17

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीलसं./I.T.A.No.04/Viz/2021& 05/Viz/2021 (निर्धारणवर्ा/Assessment Years :2015-16& 2016-17) Asst. Commissioner Of Vs. M/S Phozo Digital Press Pvt. Ltd. Income Tax D.No.48-13-18, Bhagavan Castle Central Circle-1 Sri Janakirama Street Visakhapatnam Sri Nagar, Visakhapatnam [Pan :Aagcp7803H]

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT(DR)

Section 132Section 142(1)Section 143(2)Section 153A

…अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री एन के चौिरी,न्याधयक सदस्य एिं श्री धड.एस .सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.04/Viz/2021& 05/Viz/2021 (निर्धारणवर्ा/Assessment Years :2015-16& 2016-17) Asst. Commissioner of Vs. M/s Phozo Digital Press Pvt. Ltd. Income Tax D.No.48-13-18, Bhagavan Castle Central Circle-1 Sri Janakirama Street Visakhapatnam Sri Nagar, Visakhapatnam [PAN :AAGCP7803H] (अपीलार्थी/ Appellant) (प्रत…

The Assistant Commissioner of Income Tax, Central Circle-1, Visakhapatnam vs. Phozo Digital Press Private Limited, Visakhapatnam

In the result, appeals filed by the revenue as well as the cross objections filed by the assessee are dismissed

ITA 4/VIZ/2021[2015-16]Status: DisposedITAT Visakhapatnam24 May 2021AY 2015-16

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT(DR)

Section 132Section 142(1)Section 143(2)Section 153A

The Dy. Commissioner of Income Tax, Central Circle-2, Vadodara vs. M/S. Shree Dhain Auto Transport Corpn., Baroda

In the result, the appeal of the revenue is dismissed

ITA 1848/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad16 May 2019AY 2010-11

For Appellant: Shri Mukund Bakshi, A.RFor Respondent: Shri/Ms. Aparna Agrawal, CIT-D.R

Section 131Section 132Section 132(4)Section 142(1)Section 143(2)Section 143(3)

…us was proved and, therefore, the uncorroborated loose paper cannot be taken as a sole basis for determination of undisclosed income as these papers were unsigned and mere entries are not sufficient to fasten the liability on the assessee. S.P. Goyal Vs. DCIT 77 TTJ 1 (Mum.) (TM) where the Tribunal held that loose paper in itself has no intrinsic value and it does not represent a negotiable instrument which can be exchanged for any valuable consideration. In absence of any circumstantial evidence to corroborate the contention of the Department, the addition was to be deleted being made on suspicion, conjectures a…

Navneet Jhamb, New Delhi vs. ACIT, Faridabad

In the result appeal of the assessee for AY 2002-03 and 2003-04 is partly allowed

ITA 1608/DEL/2011[2001-02]Status: DisposedITAT Delhi25 Jun 2018AY 2001-02

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Smt Paramita Tripathy, CIT DR

Section 153Section 153ASection 234ASection 43(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 1609, 1608, 1610, 1611 and 1612 /Del/2011 (Assessment Year: 2000-01, 2001-02, 2002-03, 2003-04 and 2006-07) Navneet Jhamb, Vs. ACIT, C/o. M/s. RRA Taxindia, Central Circle, D-28, South Extension, Part-1, Faridabad New Delhi PAN:AAYPJ3980G (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Adv Shri Somil Aggarwal, Adv Revenue by: Smt Paramita Tripathy, CIT DR Date of Hearing 27/03/2018 Date of pronouncement 25/06/2018 O R D E R PER PRASHANT MAHARISHI, A.…

Vijay Kumar Aggarwal, Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1182/DEL/2011[2005-06]Status: DisposedITAT Delhi12 May 2017AY 2005-06

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm Ita No. 1182/Del/2011 : Asstt. Year : 2005-06 Vijay Kumar Aggarwal, Vs Acit, M-65, Jagat Ram Park, Laxmi Central Circle-12, Nagar, Delhi New Delhi-110055 (Appellant) (Respondent) Pan No. Aexpa2040R Assessee By : Sh. Ved Jain, Adv. & Sh. Ashish Chadha, Ca Revenue By : Sh. Ravi Jain, Cit Dr Date Of Hearing : 17.02.2017 Date Of Pronouncement : 12.05.2017 Order Per N. K. Saini, Am:

For Appellant: Sh. Ved Jain, Adv., &For Respondent: Sh. Ravi Jain, CIT DR

Section 132Section 153ASection 153CSection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Sudhanshu Srivastava, JM ITA No. 1182/Del/2011 : Asstt. Year : 2005-06 Vijay Kumar Aggarwal, Vs ACIT, M-65, Jagat Ram Park, Laxmi Central Circle-12, Nagar, Delhi New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AEXPA2040R Assessee by : Sh. Ved Jain, Adv., & Sh. Ashish Chadha, CA Revenue by : Sh. Ravi Jain, CIT DR Date of Hearing : 17.02.2017 Date of Pronouncement : 12.05.2017 ORDER Per N. K. Saini, AM: This is an appeal by the assessee against the order dated 28.12.2010 of ld. CIT(A)-I, New Delhi 2. Followin…