SP Goval v. DCIT

1 SOT 515Income Tax Appellate Tribunal2005#4586 most cited

What is SP Goval v. DCIT authority for?

An Assessing Officer's failure to cross-examine deponents of affidavits confirming no cash was exchanged, without appreciating such evidence, may be grounds for appeal.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2023.

Also referred to as

SP Goval v. DCIT · 1 SOT 515 · affidavits · cross-examination · AO failure · appreciation of evidence · natural justice

Issues it is cited on

peak credit theorysection 65bsection 65section 131(1a)short term capital gainspanchnamasection 132(4a)section 34section 292cchildapplication of incomeshort term capital gain

Judgments citing SP Goval v. DCIT

Shri Sukhdev Singh Dhariwal, 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

ITA 702/IND/2016[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

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 Sanjay Kumar Sahu, 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

ITA 701/IND/2016[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

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…

The ACIT- 1(1), Bhopal vs. Shri Vinod Vaish, Bhopal

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

ITA 189/IND/2013[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

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 Yogesh Hotwani, Mandsaur vs. The DCIT (Central), Indore

In the result, the appeal of the assessee is partly allowed

ITA 680/IND/2016[2012-13]Status: DisposedITAT Indore17 Jan 2017AY 2012-13

Bench: Shri D.T. Garasia & Shri O.P. Meena

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE "ी डी.ट".गरा"सया, "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.(SS)A.Nos. 91 to 94/Ind/2016 and I.T.A.No. 674/Ind/2016 "नधा"रण वष" /A.Ys.:2008-09 to 2012-13 ACIT, Shri Yogesh Kumar Vs. Hotwani, (Central)-2, In front of Porwal Indore. Dharmsala, Pipliya Mandi, Mandsaur "था.ले.सं./PAN: ABTPH1138G अपीलाथ" /Appellant ""यथ" /Respondent आ.अ.सं./ I.T.(SS)A.Nos. 117 to 120/Ind/2016 and I.T.A.No. 680/Ind/2016 "नधा"रण वष" /A.Ys…

The ACIT-Central-2, Indore vs. Shri Yogesh Kumar Hotwani, Mandsaur

In the result, the appeal of the assessee is partly allowed

ITA 674/IND/2016[2012-13]Status: DisposedITAT Indore17 Jan 2017AY 2012-13

Bench: Shri D.T. Garasia & Shri O.P. Meena

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE "ी डी.ट".गरा"सया, "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.(SS)A.Nos. 91 to 94/Ind/2016 and I.T.A.No. 674/Ind/2016 "नधा"रण वष" /A.Ys.:2008-09 to 2012-13 ACIT, Shri Yogesh Kumar Vs. Hotwani, (Central)-2, In front of Porwal Indore. Dharmsala, Pipliya Mandi, Mandsaur "था.ले.सं./PAN: ABTPH1138G अपीलाथ" /Appellant ""यथ" /Respondent आ.अ.सं./ I.T.(SS)A.Nos. 117 to 120/Ind/2016 and I.T.A.No. 680/Ind/2016 "नधा"रण वष" /A.Ys…