SP Goval v. DCIT

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

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

…meaning thereby that these documents being dumb documents, no addition can be made on the basis of assuming or presuming the notings in those documents relating to any other transaction nor recorded in the documents. " 31. In the case of Nem Chand Daga v ACIT 1 SOT 515 it was held that, Whether entries found in loose papers can have any authenticity or evidentiary value in itself - Held No. Whether where assessee claimed that he did not receive any money and opposite party concerned also confirmed assessee'ls version, assessing officer could give any significance to scribbling in loose sheets - Held No. 32. In th…

Birendra Kumar Sharma, Gwalior vs. ACIT 1(1), Bhopal

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

…ers and documents have not been obtained 4 (1991) 39 ITD The loose sheet forming part of Para 30-38 183(Del) Ashwin seized material is a dumb 24 Kumar vs. ITO document and no addition can be made in the hand of assessee on the basis of dumb documents 5 (2005) 1 SOT 515 Whether entries found in loose Para 39-50 (Del) Nem Chand paper can have any authenticity 16 & Daga v. ACIT or evidentiary value value-in self- 21 held no 6 (2002) 82 ITD 85 Addition cannot be made on basis Para 51-62 (Mum) (TM) S.P. of entry on loose paper is has to 11 and Goyal vs. DCIT be supported by circumstantial para evidence and corroborati…

Shri Dharmendra Kumar Choudhary, Gwalior vs. The DCIT 1(1), Bhopal

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

…ers and documents have not been obtained 4 (1991) 39 ITD The loose sheet forming part of Para 30-38 183(Del) Ashwin seized material is a dumb 24 Kumar vs. ITO document and no addition can be made in the hand of assessee on the basis of dumb documents 5 (2005) 1 SOT 515 Whether entries found in loose Para 39-50 (Del) Nem Chand paper can have any authenticity 16 & Daga v. ACIT or evidentiary value value-in self- 21 held no 6 (2002) 82 ITD 85 Addition cannot be made on basis Para 51-62 (Mum) (TM) S.P. of entry on loose paper is has to 11 and Goyal vs. DCIT be supported by circumstantial para evidence and corroborati…

Shri Vijay Kumar Shrivastava, Gwalior vs. The DCIT 1(1), Bhopal

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

…ers and documents have not been obtained 4 (1991) 39 ITD The loose sheet forming part of Para 30-38 183(Del) Ashwin seized material is a dumb 24 Kumar vs. ITO document and no addition can be made in the hand of assessee on the basis of dumb documents 5 (2005) 1 SOT 515 Whether entries found in loose Para 39-50 (Del) Nem Chand paper can have any authenticity 16 & Daga v. ACIT or evidentiary value value-in self- 21 held no 6 (2002) 82 ITD 85 Addition cannot be made on basis Para 51-62 (Mum) (TM) S.P. of entry on loose paper is has to 11 and Goyal vs. DCIT be supported by circumstantial para evidence and corroborati…

Shri Ramesh Chandra Parashar, Gwalior vs. The DCIT 1(1), Bhopal

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

…ers and documents have not been obtained 4 (1991) 39 ITD The loose sheet forming part of Para 30-38 183(Del) Ashwin seized material is a dumb 24 Kumar vs. ITO document and no addition can be made in the hand of assessee on the basis of dumb documents 5 (2005) 1 SOT 515 Whether entries found in loose Para 39-50 (Del) Nem Chand paper can have any authenticity 16 & Daga v. ACIT or evidentiary value value-in self- 21 held no 6 (2002) 82 ITD 85 Addition cannot be made on basis Para 51-62 (Mum) (TM) S.P. of entry on loose paper is has to 11 and Goyal vs. DCIT be supported by circumstantial para evidence and corroborati…

Shri Pradeep Kumar Sharma, Dabra vs. The DCIT 1(1), Bhopal

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

…ers and documents have not been obtained 4 (1991) 39 ITD The loose sheet forming part of Para 30-38 183(Del) Ashwin seized material is a dumb 24 Kumar vs. ITO document and no addition can be made in the hand of assessee on the basis of dumb documents 5 (2005) 1 SOT 515 Whether entries found in loose Para 39-50 (Del) Nem Chand paper can have any authenticity 16 & Daga v. ACIT or evidentiary value value-in self- 21 held no 6 (2002) 82 ITD 85 Addition cannot be made on basis Para 51-62 (Mum) (TM) S.P. of entry on loose paper is has to 11 and Goyal vs. DCIT be supported by circumstantial para evidence and corroborati…

Shri Lalta Prasad Choudhary, Gwalior vs. The DCIT 1(1), Bhopal

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

…ers and documents have not been obtained 4 (1991) 39 ITD The loose sheet forming part of Para 30-38 183(Del) Ashwin seized material is a dumb 24 Kumar vs. ITO document and no addition can be made in the hand of assessee on the basis of dumb documents 5 (2005) 1 SOT 515 Whether entries found in loose Para 39-50 (Del) Nem Chand paper can have any authenticity 16 & Daga v. ACIT or evidentiary value value-in self- 21 held no 6 (2002) 82 ITD 85 Addition cannot be made on basis Para 51-62 (Mum) (TM) S.P. of entry on loose paper is has to 11 and Goyal vs. DCIT be supported by circumstantial para evidence and corroborati…

Shri Santosh Kumar Sharma, Gwalior vs. The DCIT 1(1), Bhopal

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

…ers and documents have not been obtained 4 (1991) 39 ITD The loose sheet forming part of Para 30-38 183(Del) Ashwin seized material is a dumb 24 Kumar vs. ITO document and no addition can be made in the hand of assessee on the basis of dumb documents 5 (2005) 1 SOT 515 Whether entries found in loose Para 39-50 (Del) Nem Chand paper can have any authenticity 16 & Daga v. ACIT or evidentiary value value-in self- 21 held no 6 (2002) 82 ITD 85 Addition cannot be made on basis Para 51-62 (Mum) (TM) S.P. of entry on loose paper is has to 11 and Goyal vs. DCIT be supported by circumstantial para evidence and corroborati…

Shri Kamlesh Kumar Choudhary, Gwalior vs. The DCIT 1(1), Bhopal

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

…ers and documents have not been obtained 4 (1991) 39 ITD The loose sheet forming part of Para 30-38 183(Del) Ashwin seized material is a dumb 24 Kumar vs. ITO document and no addition can be made in the hand of assessee on the basis of dumb documents 5 (2005) 1 SOT 515 Whether entries found in loose Para 39-50 (Del) Nem Chand paper can have any authenticity 16 & Daga v. ACIT or evidentiary value value-in self- 21 held no 6 (2002) 82 ITD 85 Addition cannot be made on basis Para 51-62 (Mum) (TM) S.P. of entry on loose paper is has to 11 and Goyal vs. DCIT be supported by circumstantial para evidence and corroborati…

Shri Khemraj Singh Chauhan, Gwalior vs. The DCIT 1(1), Bhopal

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

…ers and documents have not been obtained 4 (1991) 39 ITD The loose sheet forming part of Para 30-38 183(Del) Ashwin seized material is a dumb 24 Kumar vs. ITO document and no addition can be made in the hand of assessee on the basis of dumb documents 5 (2005) 1 SOT 515 Whether entries found in loose Para 39-50 (Del) Nem Chand paper can have any authenticity 16 & Daga v. ACIT or evidentiary value value-in self- 21 held no 6 (2002) 82 ITD 85 Addition cannot be made on basis Para 51-62 (Mum) (TM) S.P. of entry on loose paper is has to 11 and Goyal vs. DCIT be supported by circumstantial para evidence and corroborati…