ITO v. Smt. Pratibha Goyal

14 Taxmann.com 50Income Tax Appellate Tribunal2011#9384 most cited

What is ITO v. Smt. Pratibha Goyal authority for?

Addition of income based solely on a partner's statement or entries in a diary is invalid without supporting material, as the onus is on the Assessing Officer to gather such evidence.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2025.

Also referred to as

ITO v. Smt. Pratibha Goyal · ITAT · 2011 · addition without supporting material · onus on AO · diary entries · partner's statement · unexplained investment · Universal Impex v. ITO · deletion of addition

Also reported as

132 ITD 517

Sections most often in play

Section 132(4)Section 143(3)Section 292CSection 115BBESection 132(4A)Section 69CSection 142(1)Section 143(2)

Issues it is cited on

section 153c(1)violation of natural justicedumb documentssection 153a(1)(a)section 144basection 132(4a)section 34section 292cprincipal commissioner of income-taxsection 56(2)(vii)(b)loose paperssection 158bc

Judgments citing ITO v. Smt. Pratibha Goyal

Rishabh Steel Supplier, Gandhidham vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 414/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकरअपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham, Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Shree Rameshwar Logisics, 10-GF, Amruta Estate, 2nd Floor, Riddhi Siddhi Arcade, Plot No.3, Sector- M.G.Road, Rajkot - 360001 8, Gandhidham(Kutch)-370210 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACVPV3739N & आयकरअपीलसं./ITA No.402/RJT/2023 Assessment Year: (2021-22) M/s. Oswal Petrochem Vs. The DCIT, Ce…

Priyansi Corporation, Dist Rajkot vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for

ITA 408/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकर अपीलसं./Ita No.400/Rjt/2023

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकर अपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Amruta Estate, 2nd Floor, M.G.Road, Rajkot - 360001 Shree Rameshwar Logisics, 10-GF, Riddhi Siddhi Arcade, Plot No.3, Sector-8, Gandhidham(Kutch)-370210 स्थायीलेखासं./जी आइआरसं./PAN/GIR No.: ACVPV3739N & आयकर अपीलसं./ITA No.402/RJT/2023 Assessment Year: (2021-22) M/s. Oswal Petrochem Vs. The DCIT,…

Narendrakumar Bhanwerlal Nimbavat HUF, Gandhidham vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 407/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकरअपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham, Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Shree Rameshwar Logisics, 10-GF, Amruta Estate, 2nd Floor, Riddhi Siddhi Arcade, Plot No.3, Sector- M.G.Road, Rajkot - 360001 8, Gandhidham(Kutch)-370210 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACVPV3739N & आयकरअपीलसं./ITA No.402/RJT/2023 Assessment Year: (2021-22) M/s. Oswal Petrochem Vs. The DCIT, Ce…

Mahavir Impex, Gandhidham vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 406/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकरअपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham, Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Shree Rameshwar Logisics, 10-GF, Amruta Estate, 2nd Floor, Riddhi Siddhi Arcade, Plot No.3, Sector- M.G.Road, Rajkot - 360001 8, Gandhidham(Kutch)-370210 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACVPV3739N & आयकरअपीलसं./ITA No.402/RJT/2023 Assessment Year: (2021-22) M/s. Oswal Petrochem Vs. The DCIT, Ce…

Champalal Company, Gandhidham vs. DCIT, CC-1, Rajkot

ITA 405/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकर अपीलसं./Ita No.400/Rjt/2023

Section 143(3)Section 250

…ITA NO. 400/Rjt/2023&402-408 Shri Ramji Hamir Virda with 7 others 26 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकर अपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Amruta Estate, 2nd Floor, M.G.Road, Rajkot - 360001 Shree Rameshwar Logisics, 10-GF, Riddhi Siddhi Arcade, Plot No.3, Sector- 8, Gandhidham(Kutch)-370210 स्थायीलेखासं./जी आइआरसं./PAN/GIR No.: ACVPV3739N & आयकर अपीलसं./ITA No.402/RJ…

Oswal Agricomm Private Limited, Gandhidham vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 404/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकरअपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham, Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Shree Rameshwar Logisics, 10-GF, Amruta Estate, 2nd Floor, Riddhi Siddhi Arcade, Plot No.3, Sector- M.G.Road, Rajkot - 360001 8, Gandhidham(Kutch)-370210 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACVPV3739N & आयकरअपीलसं./ITA No.402/RJT/2023 Assessment Year: (2021-22) M/s. Oswal Petrochem Vs. The DCIT, Ce…

Oswal Petrochem, Gandhidham vs. DCIT, CC-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for

ITA 402/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकर अपीलसं./Ita No.400/Rjt/2023

Section 143(3)Section 250

…ITA NO. 400/Rjt/2023&402-408 Shri Ramji Hamir Virda with 7 others 26 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकर अपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham, Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Amruta Estate, 2nd Floor, M.G.Road, Rajkot - 360001 Shree Rameshwar Logisics, 10-GF, Riddhi Siddhi Arcade, Plot No.3, Sector-8, Gandhidham(Kutch)-370210 स्थायीलेखासं./जी आइआरसं./PAN/GIR No.: ACVPV3739N & आयकर अपीलसं./ITA No.402/RJ…

Shri Ramji Hamir Virda, Gandhidham vs. The DCIT, Central Circle-1, Rajkot

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 400/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER (Hybrids Hearing) आयकरअपीलसं./ITA No.400/RJT/2023 Assessment Year: (2021-22) Shree Ramji Hamir Virda, Gandhidham, Vs. The DCIT, Central Circle-1, Rajkot, Aaykar Bhavan, Shree Rameshwar Logisics, 10-GF, Amruta Estate, 2nd Floor, Riddhi Siddhi Arcade, Plot No.3, Sector- M.G.Road, Rajkot - 360001 8, Gandhidham(Kutch)-370210 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACVPV3739N & आयकरअपीलसं./ITA No.402/RJT/2023 Assessment Year: (2021-22) M/s. Oswal Petrochem Vs. The DCIT, Ce…

Sachin Verma, Hapur vs. Deputy Commissioner of Income Tax, Central Circle - II, Kanpur

In the result, all the appeals are allowed

ITA 59/LKW/2022[2018-2019]Status: DisposedITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.(SS)A. Nos.41 & 42/Lkw/2022 Assessment Years:2012-13 & 13-14 & I.T.(SS)A. Nos.43 to 45/Lkw/2022 Assessment Years:2016-17 to 18-19 M/s Standard Frozen Foods Vs. Dy. C.I.T., Exports Pvt. Ltd., Central Circle-II, 2-1/1347, New Shivpuri, Kanpur. Hapur. PAN:AAQCS8231E (Appellant) (Respondent) I.T.(SS)A. Nos.46 to 49/Lkw/2022 Assessment Years:2012-13 to 15-16 M/s Standard Agro Vet Pvt. Ltd., Vs. Dy. C.I.T., 2-1/1347, New Shivpuri, Central Circle-II,…

Kamal Kant Verma, Hapur vs. Deputy Commissioner of Income Tax, Central Circle-II, Kanpur

In the result, all the appeals are allowed

ITA 53/LKW/2022[2018-2019]Status: HeardITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.(SS)A. Nos.41 & 42/Lkw/2022 Assessment Years:2012-13 & 13-14 & I.T.(SS)A. Nos.43 to 45/Lkw/2022 Assessment Years:2016-17 to 18-19 M/s Standard Frozen Foods Vs. Dy. C.I.T., Exports Pvt. Ltd., Central Circle-II, 2-1/1347, New Shivpuri, Kanpur. Hapur. PAN:AAQCS8231E (Appellant) (Respondent) I.T.(SS)A. Nos.46 to 49/Lkw/2022 Assessment Years:2012-13 to 15-16 M/s Standard Agro Vet Pvt. Ltd., Vs. Dy. C.I.T., 2-1/1347, New Shivpuri, Central Circle-II,…

M/S Standard Frozen Foods Exports Pvt Ltd, Hapur vs. Deputy Commissioner of Income Tax, CC-II, Kanpur

In the result, all the appeals are allowed

ITA 45/LKW/2022[2018-2019]Status: DisposedITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.(SS)A. Nos.41 & 42/Lkw/2022 Assessment Years:2012-13 & 13-14 & I.T.(SS)A. Nos.43 to 45/Lkw/2022 Assessment Years:2016-17 to 18-19 M/s Standard Frozen Foods Vs. Dy. C.I.T., Exports Pvt. Ltd., Central Circle-II, 2-1/1347, New Shivpuri, Kanpur. Hapur. PAN:AAQCS8231E (Appellant) (Respondent) I.T.(SS)A. Nos.46 to 49/Lkw/2022 Assessment Years:2012-13 to 15-16 M/s Standard Agro Vet Pvt. Ltd., Vs. Dy. C.I.T., 2-1/1347, New Shivpuri, Central Circle-II,…

ITO v. Smt. Pratibha Goyal (14 Taxmann.com 50) — Cited in 11 Judgments | BharatTax