Hindustan Ferodo ITD v. Collector of Central Excise

89 ELT 16Supreme Court of India1997#16204 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

circle ratesection 48section 132(4a)section 69bsection 292csection 50csection 50loose papersfair market valuesection 201documents seizedsection 115bb

Judgments citing Hindustan Ferodo ITD v. Collector of Central Excise

DCIT, CC Gzbd, Ghaziabad vs. Yugank Goyal, Ghaziabad

ITA 1808/DEL/2021[2015-16]Status: DisposedITAT Delhi19 Jan 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri Narendra Kumar Billaiyaassessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Aappb5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Blxps7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Ahhpg4073H (Appellant) (Respondent)

For Appellant: Shri Sushil Kumar

…atement. 3.6. In such circumstances, it cannot be presumed that seized document shows any transaction of sale and purchase entered into by the assessee, which is not disclosed by him. In the case of Hindustan Ferodo ITD. vs. Collector of Central Excise (1997) 89 ELT 16 (SC) the Hon'ble Supreme Court laid down that it is not the function of the Tribunal to enter the arena of making suppositions that are tantamount to evidence that the party has failed to lead. Therefore, it is clear that from any material evidence on record the Tribunal is not supposed to infer from the facts which are not supported by any materia…

DCIT CC, Gzbd vs. Bankey Behari Goyal, Agra

ITA 1807/DEL/2021[2017-2018]Status: DisposedITAT Delhi19 Jan 2023AY 2017-2018

Bench: Shri Chandra Mohan Garg & Shri Narendra Kumar Billaiyaassessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Aappb5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Blxps7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Ahhpg4073H (Appellant) (Respondent)

For Appellant: Shri Sushil Kumar

…atement. 3.6. In such circumstances, it cannot be presumed that seized document shows any transaction of sale and purchase entered into by the assessee, which is not disclosed by him. In the case of Hindustan Ferodo ITD. vs. Collector of Central Excise (1997) 89 ELT 16 (SC) the Hon'ble Supreme Court laid down that it is not the function of the Tribunal to enter the arena of making suppositions that are tantamount to evidence that the party has failed to lead. Therefore, it is clear that from any material evidence on record the Tribunal is not supposed to infer from the facts which are not supported by any materia…

Maanya Goyal, Uttar Pradesh vs. DCIT, Central Circle, Ghaziabad, Gzbd

ITA 1536/DEL/2021[2018-2019]Status: DisposedITAT Delhi19 Jan 2023AY 2018-2019

Bench: Shri Chandra Mohan Garg & Shri Narendra Kumar Billaiyaassessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Aappb5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Blxps7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Ahhpg4073H (Appellant) (Respondent)

For Appellant: Shri Sushil Kumar

…atement. 3.6. In such circumstances, it cannot be presumed that seized document shows any transaction of sale and purchase entered into by the assessee, which is not disclosed by him. In the case of Hindustan Ferodo ITD. vs. Collector of Central Excise (1997) 89 ELT 16 (SC) the Hon'ble Supreme Court laid down that it is not the function of the Tribunal to enter the arena of making suppositions that are tantamount to evidence that the party has failed to lead. Therefore, it is clear that from any material evidence on record the Tribunal is not supposed to infer from the facts which are not supported by any materia…

Bankey Behari Goyal, Agra (U.P) vs. DCIT, Central Circle Ghaziabad, Uttarpradesh

ITA 1535/DEL/2021[2018-2019]Status: DisposedITAT Delhi19 Jan 2023AY 2018-2019

Bench: Shri Chandra Mohan Garg & Shri Narendra Kumar Billaiyaassessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Aappb5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Blxps7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Ahhpg4073H (Appellant) (Respondent)

For Appellant: Shri Sushil Kumar

…atement. 3.6. In such circumstances, it cannot be presumed that seized document shows any transaction of sale and purchase entered into by the assessee, which is not disclosed by him. In the case of Hindustan Ferodo ITD. vs. Collector of Central Excise (1997) 89 ELT 16 (SC) the Hon'ble Supreme Court laid down that it is not the function of the Tribunal to enter the arena of making suppositions that are tantamount to evidence that the party has failed to lead. Therefore, it is clear that from any material evidence on record the Tribunal is not supposed to infer from the facts which are not supported by any materia…

Yugank Goyal, Agra vs. DCIT, CC, Ghaziabad

ITA 1534/DEL/2021[2015-16]Status: DisposedITAT Delhi19 Jan 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri Narendra Kumar Billaiyaassessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Aappb5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Blxps7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Ahhpg4073H (Appellant) (Respondent)

For Appellant: Shri Sushil Kumar

…atement. 3.6. In such circumstances, it cannot be presumed that seized document shows any transaction of sale and purchase entered into by the assessee, which is not disclosed by him. In the case of Hindustan Ferodo ITD. vs. Collector of Central Excise (1997) 89 ELT 16 (SC) the Hon'ble Supreme Court laid down that it is not the function of the Tribunal to enter the arena of making suppositions that are tantamount to evidence that the party has failed to lead. Therefore, it is clear that from any material evidence on record the Tribunal is not supposed to infer from the facts which are not supported by any materia…

Ani Bala Goyal, Agra vs. DCIT, CC, Ghaizabad

ITA 1533/DEL/2021[2018-19]Status: DisposedITAT Delhi19 Jan 2023AY 2018-19

Bench: Shri Chandra Mohan Garg & Shri Narendra Kumar Billaiyaassessment Year: 2018-19 Anil Bala Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Aappb5034N (Appellant) (Respondent) Assessment Year: 2018-19 Maanya Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Blxps7985K (Appellant) (Respondent) Assessment Year: 2015-16 Yugank Goyal, Dy. Commissioner Of Income- 6/204, Tikonia, Tax, Central Circle, Belanganj, Agra 282004 Vs. Ghaziabad 201002 Pan Ahhpg4073H (Appellant) (Respondent)

For Appellant: Shri Sushil Kumar

…atement. 3.6. In such circumstances, it cannot be presumed that seized document shows any transaction of sale and purchase entered into by the assessee, which is not disclosed by him. In the case of Hindustan Ferodo ITD. vs. Collector of Central Excise (1997) 89 ELT 16 (SC) the Hon'ble Supreme Court laid down that it is not the function of the Tribunal to enter the arena of making suppositions that are tantamount to evidence that the party has failed to lead. Therefore, it is clear that from any material evidence on record the Tribunal is not supposed to infer from the facts which are not supported by any materia…

Hindustan Ferodo ITD v. Collector of Central Excise (89 ELT 16) — Cited in 6 Judgments | BharatTax