12 ITA Nos.126-132/BLPR/2011 1.33 In S.P. Goyal v. DCIT

81 ITD 85Income Tax Appellate Tribunal2002#16144 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2018 to 2018.

Judgments citing 12 ITA Nos.126-132/BLPR/2011 1.33 In S.P. Goyal v. DCIT

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

ITA 132/BIL/2011[2007-08]Status: DisposedITAT Raipur10 Jan 2018AY 2007-08

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

For Appellant: NoneFor Respondent: Shri R.K.Singh, CITDR

…vidence to help the Deptt. to discharge the burden that lay upon it. It was also held that in the absence of corroborative evidence of the third parties, no addition on presumptions could be made. 12 ITA Nos.126-132/BLPR/2011 1.33 In S.P. Goyal v DCIT (2002) 81 ITD 85 (Mum.) (TM.) there was no evidence for extra cash, jeweller)' or investment outside the books of account, found during search or thereafter, and hence it was held that explanation offered by the appellant could not be rejected as no addition could be made merely on the basis of suspicion without any corroborating evidence. It is settled position th…

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

ITA 131/BIL/2011[2006-07]Status: DisposedITAT Raipur10 Jan 2018AY 2006-07

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

For Appellant: NoneFor Respondent: Shri R.K.Singh, CITDR

…vidence to help the Deptt. to discharge the burden that lay upon it. It was also held that in the absence of corroborative evidence of the third parties, no addition on presumptions could be made. 12 ITA Nos.126-132/BLPR/2011 1.33 In S.P. Goyal v DCIT (2002) 81 ITD 85 (Mum.) (TM.) there was no evidence for extra cash, jeweller)' or investment outside the books of account, found during search or thereafter, and hence it was held that explanation offered by the appellant could not be rejected as no addition could be made merely on the basis of suspicion without any corroborating evidence. It is settled position th…

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

ITA 130/BIL/2011[2005-06]Status: DisposedITAT Raipur10 Jan 2018AY 2005-06

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

For Appellant: NoneFor Respondent: Shri R.K.Singh, CITDR

…vidence to help the Deptt. to discharge the burden that lay upon it. It was also held that in the absence of corroborative evidence of the third parties, no addition on presumptions could be made. 12 ITA Nos.126-132/BLPR/2011 1.33 In S.P. Goyal v DCIT (2002) 81 ITD 85 (Mum.) (TM.) there was no evidence for extra cash, jeweller)' or investment outside the books of account, found during search or thereafter, and hence it was held that explanation offered by the appellant could not be rejected as no addition could be made merely on the basis of suspicion without any corroborating evidence. It is settled position th…

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

ITA 128/BIL/2011[2003-04]Status: DisposedITAT Raipur10 Jan 2018AY 2003-04

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

For Appellant: NoneFor Respondent: Shri R.K.Singh, CITDR

…vidence to help the Deptt. to discharge the burden that lay upon it. It was also held that in the absence of corroborative evidence of the third parties, no addition on presumptions could be made. 12 ITA Nos.126-132/BLPR/2011 1.33 In S.P. Goyal v DCIT (2002) 81 ITD 85 (Mum.) (TM.) there was no evidence for extra cash, jeweller)' or investment outside the books of account, found during search or thereafter, and hence it was held that explanation offered by the appellant could not be rejected as no addition could be made merely on the basis of suspicion without any corroborating evidence. It is settled position th…

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

ITA 127/BIL/2011[2002-03]Status: DisposedITAT Raipur10 Jan 2018AY 2002-03

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

For Appellant: NoneFor Respondent: Shri R.K.Singh, CITDR

…vidence to help the Deptt. to discharge the burden that lay upon it. It was also held that in the absence of corroborative evidence of the third parties, no addition on presumptions could be made. 12 ITA Nos.126-132/BLPR/2011 1.33 In S.P. Goyal v DCIT (2002) 81 ITD 85 (Mum.) (TM.) there was no evidence for extra cash, jeweller)' or investment outside the books of account, found during search or thereafter, and hence it was held that explanation offered by the appellant could not be rejected as no addition could be made merely on the basis of suspicion without any corroborating evidence. It is settled position th…

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

ITA 126/BIL/2011[2001-02]Status: DisposedITAT Raipur10 Jan 2018AY 2001-02

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

For Appellant: NoneFor Respondent: Shri R.K.Singh, CITDR

…vidence to help the Deptt. to discharge the burden that lay upon it. It was also held that in the absence of corroborative evidence of the third parties, no addition on presumptions could be made. 12 ITA Nos.126-132/BLPR/2011 1.33 In S.P. Goyal v DCIT (2002) 81 ITD 85 (Mum.) (TM.) there was no evidence for extra cash, jeweller)' or investment outside the books of account, found during search or thereafter, and hence it was held that explanation offered by the appellant could not be rejected as no addition could be made merely on the basis of suspicion without any corroborating evidence. It is settled position th…