Brij Lal Goyal v. CIT

88 ITD 413Income Tax Appellate Tribunal2004#9934 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 142(1)Section 143(3)Section 145(3)Section 131Section 133ASection 115BBESection 132(4)Section 143(1)

Issues it is cited on

rejection of books of accountchief commissionersection 145(3)section 132(4)incriminating materialundisclosed incomesection 132section 143(2)section 15section 13section 142(1)previous year

Judgments citing Brij Lal Goyal v. CIT

RAJESH KUMAR POONIA,JHUNJHUNU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- JHUNJHUNU, JHUNJHUNU, JHUNJHUNU

In the result, both the appeals of the assessee are allowed

ITA 623/JPR/2024[2016-17]Status: DisposedITAT Jaipur06 May 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Vedant Agrawal, Adv. (V.C)For Respondent: Sh. Anup Singh, Add. CIT-DR
Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 145(3)

…ount, include ledgers, day-books, cash books, account-books and other books, whether kept in the written form or as print-outs of data. Rajesh Kumar Poonia vs. ACIT The Hon'ble Income Tax Appellate Tribunal, Delhi Bench, in Brij Lal Goyalv. Asstt. CIT [2004] 88 ITD 413 held that the Books of Account mean those books of account whose main object is to provide credible data and information to file the tax returns . So, the Available data in form of ledgers were enough to compute the profit and the Assessee has just summarized the data. The Allegation of the fabrication has is non-justifed on account of following g…

RAJESH KUMAR POONIA,JHUNJHUNU vs. ASSISTANT COMMISSIONER OF INCOME TAX, JHUNJHUNU

In the result, both the appeals of the assessee are allowed

ITA 611/JPR/2024[2017-18]Status: DisposedITAT Jaipur06 May 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Vedant Agrawal, Adv. (V.C)For Respondent: Sh. Anup Singh, Add. CIT-DR
Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 145(3)

…ount, include ledgers, day-books, cash books, account-books and other books, whether kept in the written form or as print-outs of data. Rajesh Kumar Poonia vs. ACIT The Hon'ble Income Tax Appellate Tribunal, Delhi Bench, in Brij Lal Goyalv. Asstt. CIT [2004] 88 ITD 413 held that the Books of Account mean those books of account whose main object is to provide credible data and information to file the tax returns . So, the Available data in form of ledgers were enough to compute the profit and the Assessee has just summarized the data. The Allegation of the fabrication has is non-justifed on account of following g…

DCIT, CIRCLE-8, PUNE, AKURDI PUNE vs. SHANTI OIL INDUSTRIES, JUNNAR PUNE

In the result, the appeal of the Revenue is dismissed

ITA 1908/PUN/2024[2018-19]Status: DisposedITAT Pune18 Feb 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Prasad BhandariFor Respondent: Shri Basavaraj Hiremath
Section 143(1)Section 143(3)

…ls in format, the AO had not pointed out any discrepancy or error in the books of accounts of the appellant. In this regard, appellants reliance on the decision of the Hon'ble Delhi Tribunal is relevant in the case of Brij Lal Goyal v. ACIT reported in [2004] 88 ITD 413, wherein, Hon'ble Tribunal held that the Books of Account mean those books of account whose main object is to provide credible data and information to file the tax returns. 8 Shanti Oil Industries 8.3.1 The appellant has also relied on the judgement of the Hon'ble ITAT: i) Hon'ble Allahabad High Court in the case of ITO Vs. Daya Chand Jain Vaid…

BENI PRASAD LAHOTI,HOWRAH vs. DCIT, CC-2(2), KOLKATA

In the result, all the appeals of the assessee are allowed

ITA 306/KOL/2022[2012-13]Status: DisposedITAT Kolkata27 Dec 2022AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 132Section 132(4)Section 139Section 14ASection 153ASection 271(1)(c)

…been held that Only books of account maintained in the regular course can make the assessee eligible for grant of immunity from penalty and not just any of such books, which have not been maintained in regular course of business - Brij Lal Goyal Vs CIT (2004) 88 ITD 413 (Delhi).” 12. In this background, if we appreciate the evidences available on the record, then it would reveal the whole case of the Revenue for visiting the assessee with penalty is based on the statement of Shri Jayantilal R. Sorathia recorded during the course of search. We have extracted the relevant part of the statement in the foregoing para…

BENI PRASAD LAHOTI,HOWRAH vs. DCIT, CC-2(2), KOLKATA

In the result, all the appeals of the assessee are allowed

ITA 302/KOL/2022[2008-09]Status: DisposedITAT Kolkata27 Dec 2022AY 2008-09

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 132Section 132(4)Section 139Section 14ASection 153ASection 271(1)(c)

…been held that Only books of account maintained in the regular course can make the assessee eligible for grant of immunity from penalty and not just any of such books, which have not been maintained in regular course of business - Brij Lal Goyal Vs CIT (2004) 88 ITD 413 (Delhi).” 12. In this background, if we appreciate the evidences available on the record, then it would reveal the whole case of the Revenue for visiting the assessee with penalty is based on the statement of Shri Jayantilal R. Sorathia recorded during the course of search. We have extracted the relevant part of the statement in the foregoing para…

KISHORE PATIDAR,BARKHEDA LOYA vs. INCOME TAX OFFICER, MANDSAUR

In the result appeal of the assessee is allowed

ITA 9/IND/2018[2009-10]Status: DisposedITAT Indore21 Jan 2020AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2009-10 Kishore Patidar Ito C/O Sharad Jain Vs. Mandsaur Chartered Accoutnant 9-Namak Mandi. Opp. Mahaveer Bhawan Jain Sathanak, Ujjain (Appellant) (Revenue ) Pan No.Amopp5071C Appellant By Shri Ashish Jain, Ca Revenue By Shri V.J. Boricha Sr., Dr Date Of Hearing 14.01.2020 Date Of Pronouncement 21.01.2020 O R D E R

Section 143(3)Section 234BSection 271BSection 275(1)Section 44A

…is squarely covered in favour of the assessee by the decision of Coordinate Bench, Indore in the case of Vinay Agrawal in ITANo.933/Ind/2018 dated 31.10.2019. The reliance was also placed on the following decisions; 1. Brij Lal Goyal vs. ACIT (I.T.A.T., Del) 88 ITD 413 (2004) 2. Shri Satya Prakash Mundra vs. ITO Kishangarh ITA No. 754/JP/2016 (I.T.A.T. Jaipur) 3. Shri Nirmal Kumar Joshi vs. ITO Kishangarh 5. Per Contra Ld. Departmental Representative (DR) supported the orders of the lower authorities but failed to controvert the contention of the Ld. counsel for the assessee that the issue is covered in favour o…

VINAY AGRAWAL,UJJAIN vs. ITO-1 (2), UJJAIN

In the result, the appeal of the assessee is allowed

ITA 933/IND/2018[2011-12]Status: DisposedITAT Indore31 Oct 2019AY 2011-12

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2011-12 Vinay Agrawal, Ito-1(2) बनाम/ Shop No.E-5, V.D. Cloth Ujjain Vs. Market, Ujjain (Appellant) (Revenue) Pan: Akspa0366K Appellant By Shri Sharad Jain, Ca Revenue By Shri R.S. Ambedkar, Sr. Dr Date Of Hearing: 23.10.2019 Date Of Pronouncement: 31.10.2019 आदेश / O R D E R Per Manish Borad, A.M: This Appeal At The Instance Of Assessee Pertaining To A.Y. 2011-12 Is Directed Against The Order Of Commissioner Of Income Tax(Appeals), Ujjain, (In Short ‘Cit’), Dated 26.09.2018 Which Is Arising Out Of The Order U/S 271B Of The Income Tax Act 1961(Hereinafter Called As The ‘Act’) Framed On 29.06.2017 By Ito, Ujjain. 2. The Assessee Has Raised Following Grounds Of Appeal:

Section 143(2)Section 148Section 271BSection 44A

…ssessee was engaged in the commission basis work and has already offered the income of commission of Rs.50,000/- being 1% of the alleged deposits of Rs.49,48,9000/- to tax. Reliance was placed on following decisions: 1. Brij Lal Goyal vs. ACIT (I.T.A.T., Del) 88 ITD 413 (2004) 2. Shri Satya Prakash Mundra vs. ITO Kishangarh ITA No. 754/JP/2016 (I.T.A.T. Jaipur) 3. Shri Nirmal Kumar Joshi vs. ITO Kishangarh 4. Surajmal Parsuram Todi vs. CIT ITR No.27 of 1993(Gauhati High Court) 5. ACIT vs. Ashok Kumar Mohallal Kothari and others in ITANo.166 and 167/Nag/1997(I.T.A.T. Nagpur) 9. Per Contra Ld. Departmental Represe…

CREELOTEX ENGINEERS PVT. LTD.,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-2(4),, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 651/AHD/2018[2007-08]Status: DisposedITAT Ahmedabad29 Jul 2019AY 2007-08

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Prakash D. ShahFor Respondent: Shri Mudit Nagpal, Sr.DR
Section 132Section 132(1)Section 132(4)Section 139Section 153ASection 271Section 271(1)(c)

…been held that Only books of account maintained in the regular course can make the assessee eligible for grant of immunity from penalty and not just any of such books, which have not been maintained in regular course of business - Brij Lal Goyal Vs CIT (2004) 88 ITD 413 (Delhi).” 12. In this background, if we appreciate the evidences available on the record, then it would reveal the whole case of the Revenue for visiting the assessee with penalty is based on the statement of Shri Jayantilal R. Sorathia recorded during the course of search. We have extracted the relevant part of the statement in the foregoing par…

SHRI NIRMAL KUMAR JOSHI,KISHANGARH vs. INCOME TAX OFFICER, KISHANGARH

In the result, the appeal of the assessee is allowed

ITA 73/JPR/2018[2011-12]Status: DisposedITAT Jaipur27 Mar 2018AY 2011-12
For Appellant: Shri Nikhilesh Kataria (CA)For Respondent: Smt. Poonam Ray (JCIT)
Section 133ASection 145(3)Section 271BSection 44Section 44A

…r details with the department and the estimated additional income declared by the assessee has been accepted without making any variation in the same. In support, reliance was placed on the decision of Hon’ble Delhi ITAT in the case of Brij Lal Goyal vs. ACIT 88 ITD 413 (Del)(Tri). Thus for the purposes of section 44AA the books of accounts must be maintained in the regular course of business and merely some entries in 10 ITA No. 73 & 74/JP/2018. Shri Nirmal Kumar Joshi vs ITO, Kishangarh Shri Krishan Murari Agarwal vs. ITO, Kishangarh seized documents would not constitute books of accounts as referred to in sect…

PRADIP BARDHAN vs. ITO, WD-33(3), KOLKATA,

In the result, ITA No. 1307/Kol/2016, dismissed & ITA No

ITA 1308/KOL/2016[2006-07]Status: DisposedITAT Kolkata19 Jan 2018AY 2006-07

Bench: Sri J. Sudhakar Reddy & Sri S. S. Viswanethra Ravi]

Section 250Section 271(1)(c)Section 271BSection 274Section 44B

…for violation of Section 44B of the Act, as the turnover of the assessee exceeded Rs.40 Lakhs. 2.2. The ld. Counsel for the assessee, relied on the decision of the ITAT Delhi Bench in the case of Brij Lal Goyal v. Assistant Commissioner of Income-tax [2004] 88 ITD 413 (Delhi), and submitted that he was under the impression that the partnership firm would have disclosed his turnover and hence he did not disclose the same and it is a reasonable cause for not getting the books of account audited. 3. We are unable to accept the contention of the assessee. He being a partner of the partnership firms, should be awar…

PRADIP BARDHAN,KOLKATA vs. ITO, WD-33(3), KOLKATA, KOLKATA

In the result, ITA No. 1307/Kol/2016, dismissed & ITA No

ITA 1307/KOL/2016[2006-07]Status: DisposedITAT Kolkata19 Jan 2018AY 2006-07

Bench: Sri J. Sudhakar Reddy & Sri S. S. Viswanethra Ravi]

Section 250Section 271(1)(c)Section 271BSection 274Section 44B

…for violation of Section 44B of the Act, as the turnover of the assessee exceeded Rs.40 Lakhs. 2.2. The ld. Counsel for the assessee, relied on the decision of the ITAT Delhi Bench in the case of Brij Lal Goyal v. Assistant Commissioner of Income-tax [2004] 88 ITD 413 (Delhi), and submitted that he was under the impression that the partnership firm would have disclosed his turnover and hence he did not disclose the same and it is a reasonable cause for not getting the books of account audited. 3. We are unable to accept the contention of the assessee. He being a partner of the partnership firms, should be awar…

Brij Lal Goyal v. CIT (88 ITD 413) — Cited in 11 Judgments | BharatTax