Starptex India Pvt. Ltd. v. DCIT

17 SOT 380Income Tax Appellate Tribunal2007#2234 most cited

What is Starptex India Pvt. Ltd. v. DCIT authority for?

Documents found during a search are presumed to be in the possession or control of the person if they are discovered in their premises.

51

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

Starptex India Pvt. Ltd. · section 132 · documents found in search · possession · control · premises · incriminating documents

Sections most often in play

Section 132(4A)Section 132Section 144Section 153ASection 153CSection 278DSection 69Section 69A

Issues it is cited on

section 292cctax recovery officersection 153(c)(1)jewellery found during searchpeak credit theorysection 153(c)section 132(4a)retraction of statementsection 131(1)dumb documentscorpus donationsection 34

Judgments citing Starptex India Pvt. Ltd. v. DCIT

DCIT, Central Circle-1, Faridabad vs. Kiran Pal Singh, Faridabad

In the result, the Appeal of the Assessee in ITA No

ITA 2038/DEL/2023[2014-15]Status: DisposedITAT Delhi28 Jun 2024AY 2014-15

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…ocuments are found in the course of search. The said settled position of law has been laid down and reiterated in following judicial decisions:- i) Starptex India Pvt. Ltd. v/s DCIT (2003) 84 ITD 320 (Mum bench). ii) ACIT v/s Kishore Lal Balwani Rai (2007) 17 SOT 380 (Chandigarh). iii) Pradaap Amrutlal Runwal v/s Tax Recovery Officer, Range-3, Pune ITA No.334/PN/2013. iv) DCIT, Central Circle-12, Delhi v/s Yashpal Narinder Kumar ITA No.5340, 5341, 5342/ Del (2012). v) Sheth Akshay Pushpavandan v/s Dy. CIT (2010) 130-TTJ-42 (Ahm.). vi) Jai Kumar Jain v/s ACIT (2006)-99 TTJ(JP) 744. Kiran Pal Singh Vs. DCIT 11…

Kiran Pal Singh, Faridabad vs. DCIT Central Circle, Faridabad

In the result, the Appeal of the Assessee in ITA No

ITA 1865/DEL/2023[2017-18]Status: DisposedITAT Delhi28 Jun 2024AY 2017-18

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…ocuments are found in the course of search. The said settled position of law has been laid down and reiterated in following judicial decisions:- i) Starptex India Pvt. Ltd. v/s DCIT (2003) 84 ITD 320 (Mum bench). ii) ACIT v/s Kishore Lal Balwani Rai (2007) 17 SOT 380 (Chandigarh). iii) Pradaap Amrutlal Runwal v/s Tax Recovery Officer, Range-3, Pune ITA No.334/PN/2013. iv) DCIT, Central Circle-12, Delhi v/s Yashpal Narinder Kumar ITA No.5340, 5341, 5342/ Del (2012). v) Sheth Akshay Pushpavandan v/s Dy. CIT (2010) 130-TTJ-42 (Ahm.). vi) Jai Kumar Jain v/s ACIT (2006)-99 TTJ(JP) 744. Kiran Pal Singh Vs. DCIT 11…

Kiran Pal Singh, Faridabad vs. DCIT Central Circle, Faridabad

In the result, the Appeal of the Assessee in ITA No

ITA 1864/DEL/2023[2016-17]Status: DisposedITAT Delhi28 Jun 2024AY 2016-17

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…ocuments are found in the course of search. The said settled position of law has been laid down and reiterated in following judicial decisions:- i) Starptex India Pvt. Ltd. v/s DCIT (2003) 84 ITD 320 (Mum bench). ii) ACIT v/s Kishore Lal Balwani Rai (2007) 17 SOT 380 (Chandigarh). iii) Pradaap Amrutlal Runwal v/s Tax Recovery Officer, Range-3, Pune ITA No.334/PN/2013. iv) DCIT, Central Circle-12, Delhi v/s Yashpal Narinder Kumar ITA No.5340, 5341, 5342/ Del (2012). v) Sheth Akshay Pushpavandan v/s Dy. CIT (2010) 130-TTJ-42 (Ahm.). vi) Jai Kumar Jain v/s ACIT (2006)-99 TTJ(JP) 744. Kiran Pal Singh Vs. DCIT 11…

Kiran Pal Singh, Faridabad vs. DCIT Central Circle, Faridabad

In the result, the Appeal of the Assessee in ITA No

ITA 1863/DEL/2023[2015-16]Status: DisposedITAT Delhi28 Jun 2024AY 2015-16

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…ocuments are found in the course of search. The said settled position of law has been laid down and reiterated in following judicial decisions:- i) Starptex India Pvt. Ltd. v/s DCIT (2003) 84 ITD 320 (Mum bench). ii) ACIT v/s Kishore Lal Balwani Rai (2007) 17 SOT 380 (Chandigarh). iii) Pradaap Amrutlal Runwal v/s Tax Recovery Officer, Range-3, Pune ITA No.334/PN/2013. iv) DCIT, Central Circle-12, Delhi v/s Yashpal Narinder Kumar ITA No.5340, 5341, 5342/ Del (2012). v) Sheth Akshay Pushpavandan v/s Dy. CIT (2010) 130-TTJ-42 (Ahm.). vi) Jai Kumar Jain v/s ACIT (2006)-99 TTJ(JP) 744. Kiran Pal Singh Vs. DCIT 11…

Kiran Pal Singh, Faridabad vs. DCIT Central Circle, Faridabad

In the result, the Appeal of the Assessee in ITA No

ITA 1862/DEL/2023[2014-15]Status: DisposedITAT Delhi28 Jun 2024AY 2014-15

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…ocuments are found in the course of search. The said settled position of law has been laid down and reiterated in following judicial decisions:- i) Starptex India Pvt. Ltd. v/s DCIT (2003) 84 ITD 320 (Mum bench). ii) ACIT v/s Kishore Lal Balwani Rai (2007) 17 SOT 380 (Chandigarh). iii) Pradaap Amrutlal Runwal v/s Tax Recovery Officer, Range-3, Pune ITA No.334/PN/2013. iv) DCIT, Central Circle-12, Delhi v/s Yashpal Narinder Kumar ITA No.5340, 5341, 5342/ Del (2012). v) Sheth Akshay Pushpavandan v/s Dy. CIT (2010) 130-TTJ-42 (Ahm.). vi) Jai Kumar Jain v/s ACIT (2006)-99 TTJ(JP) 744. Kiran Pal Singh Vs. DCIT 11…

Kiran Pal Singh, Faridabad vs. DCIT Central Circle, Faridabad

In the result, the Appeal of the Assessee in ITA No

ITA 1861/DEL/2023[2013-14]Status: DisposedITAT Delhi28 Jun 2024AY 2013-14

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…ocuments are found in the course of search. The said settled position of law has been laid down and reiterated in following judicial decisions:- i) Starptex India Pvt. Ltd. v/s DCIT (2003) 84 ITD 320 (Mum bench). ii) ACIT v/s Kishore Lal Balwani Rai (2007) 17 SOT 380 (Chandigarh). iii) Pradaap Amrutlal Runwal v/s Tax Recovery Officer, Range-3, Pune ITA No.334/PN/2013. iv) DCIT, Central Circle-12, Delhi v/s Yashpal Narinder Kumar ITA No.5340, 5341, 5342/ Del (2012). v) Sheth Akshay Pushpavandan v/s Dy. CIT (2010) 130-TTJ-42 (Ahm.). vi) Jai Kumar Jain v/s ACIT (2006)-99 TTJ(JP) 744. Kiran Pal Singh Vs. DCIT 11…

Kiran Pal Singh, Faridabad vs. DCIT Central Circle, Faridabad

In the result, the Appeal of the Assessee in ITA No

ITA 1860/DEL/2023[2012-13]Status: DisposedITAT Delhi28 Jun 2024AY 2012-13

Bench: Shamim Yahya & Sh. Yogesh Kumar U.S.Ita No. 1861/Del/2023 (A.Y. 2013-14) Ita No. 1863/Del/2023 (A.Y. 2015-16) Ita No. 1865/Del/2023 (A.Y. 2017-18) Ita No. 2589/Del/2023 (A.Y. 2019-20) Kiran Pal Singh Vs. Dcit House No. 453, Sector- Central Circle 9, Faridabad, C. R. Building, Faridabad, Haryana Haryana-121001 Pan: Akmpp5108N Appellant Respondent

Section 131Section 132Section 139Section 142(1)Section 144Section 153ASection 153A(1)Section 69Section 9

…ocuments are found in the course of search. The said settled position of law has been laid down and reiterated in following judicial decisions:- i) Starptex India Pvt. Ltd. v/s DCIT (2003) 84 ITD 320 (Mum bench). ii) ACIT v/s Kishore Lal Balwani Rai (2007) 17 SOT 380 (Chandigarh). iii) Pradaap Amrutlal Runwal v/s Tax Recovery Officer, Range-3, Pune ITA No.334/PN/2013. iv) DCIT, Central Circle-12, Delhi v/s Yashpal Narinder Kumar ITA No.5340, 5341, 5342/ Del (2012). v) Sheth Akshay Pushpavandan v/s Dy. CIT (2010) 130-TTJ-42 (Ahm.). vi) Jai Kumar Jain v/s ACIT (2006)-99 TTJ(JP) 744. Kiran Pal Singh Vs. DCIT 11…

DCIT, CC-7(1), Mumbai vs. Padmashree Dr. D.Y. Patil University, Mumbai

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

ITA 675/MUM/2023[2017-18]Status: DisposedITAT Mumbai04 Jan 2024AY 2017-18

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale

Section 11Section 11(1)(d)Section 115BSection 12ASection 132Section 143(3)Section 153ASection 80G

…tation fees. Reliance is also placed on the following case laws (i) (ii) (iii) (iv) Common Cause vs UOI – 394 ITR 220 (SC) Sunil Kumar Sharma vs DCIT – 448 ITR 485 (Kar) ACIT vs Katrina Rosemary Turcotte – 190 TTJ 681 (Мит Т) ACIT vs Kishore Lal Balwant Rai – 17 SOT 380 (Chandigarh T) – the Tribunal has held that addition cannot be sustained as statement of ‘third party' was not supported by independent and corroborative evidence.” 24. We shall now examine the facts prevailing in the instant case. We noticed earlier that the AO has come to the conclusion that the assessee- trust has collected capitation fees on t…

DCIT, CC-7(1), Mumbai vs. Padmashree Dr. D.Y. Patil University, Navi Mumbai

ITA 674/MUM/2023[2016-17]Status: DisposedITAT Mumbai04 Jan 2024AY 2016-17

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale

Section 11Section 11(1)(d)Section 115BSection 12ASection 132Section 143(3)Section 153ASection 80G

…tation fees. Reliance is also placed on the following case laws (i) Common Cause vs UOI – 394 ITR 220 (SC) (ii) Sunil Kumar Sharma vs DCIT – 448 ITR 485 (Kar) (iii) ACIT vs Katrina Rosemary Turcotte – 190 TTJ 681 (Mит Т) (iv) ACIT vs Kishore Lal Balwant Rai – 17 SOT 380 (Chandigarh T) – the Tribunal has held that addition cannot be sustained as statement of ‘third party' was not supported by independent and corroborative evidence.” 24. We shall now examine the facts prevailing in the instant case. We noticed earlier that the AO has come to the conclusion that the assessee- trust has collected capitation fees on t…

DCIT, CC-7(1), Mumbai vs. Padmashree Dr. D.Y. Patil University, Navi Mumbai

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

ITA 673/MUM/2023[2014-15]Status: DisposedITAT Mumbai04 Jan 2024AY 2014-15

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale

Section 11Section 11(1)(d)Section 115BSection 12ASection 132Section 143(3)Section 153ASection 80G

…tation fees. Reliance is also placed on the following case laws (i) (ii) (iii) (iv) Common Cause vs UOI – 394 ITR 220 (SC) Sunil Kumar Sharma vs DCIT – 448 ITR 485 (Kar) ACIT vs Katrina Rosemary Turcotte – 190 TTJ 681 (Мит Т) ACIT vs Kishore Lal Balwant Rai – 17 SOT 380 (Chandigarh T) – the Tribunal has held that addition cannot be sustained as statement of ‘third party' was not supported by independent and corroborative evidence.” 24. We shall now examine the facts prevailing in the instant case. We noticed earlier that the AO has come to the conclusion that the assessee- trust has collected capitation fees on t…

Padmashree Dr. D.Y.Patil University, Mumbai vs. ACIT Income Tax CC-7(1), Mumbai

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

ITA 3266/MUM/2022[2015-16]Status: DisposedITAT Mumbai04 Jan 2024AY 2015-16

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale

Section 11Section 11(1)(d)Section 115BSection 12ASection 132Section 143(3)Section 153ASection 80G

…tation fees. Reliance is also placed on the following case laws (i) Common Cause vs UOI – 394 ITR 220 (SC) (ii) Sunil Kumar Sharma vs DCIT – 448 ITR 485 (Kar) (iii) ACIT vs Katrina Rosemary Turcotte – 190 TTJ 681 (Мит Т) (iv) ACIT vs Kishore Lal Balwant Rai – 17 SOT 380 (Chandigarh T) – the Tribunal has held that addition cannot be sustained as statement of ‘third party' was not supported by independent and corroborative evidence.” 24. We shall now examine the facts prevailing in the instant case. We noticed earlier that the AO has come to the conclusion that the assessee- trust has collected capitation fees on t…

Dy. Commissioner of Income Tax, Central Circle, Vapi vs. M/S Mahavir Jain Charitable Trust, Valsad

In the result, the grounds of Revenue’s appeal are dismissed

ITA 208/SRT/2023[2018-19]Status: DisposedITAT Surat18 Oct 2023AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.208/Srt/2023 (Ay 2018-19) (Hearing In Virtual Court) Deputy Commissioner Of M/S Mahavir Jain Income-Tax, Central Circle-Vapi, Charitable Trust, 410/411, Vs 9Th Floor, Fortune Square Ii, Amar Chambers, Station Daman Road, Chala, Vapi- Road, Opp. Lal School, 396191 Valsad-396001 Pan No. Aamts 6784 K अपीलाथ"/Appellant ""थ" /Respondent

Section 12ASection 131Section 132Section 143(3)Section 254(1)

…(Del) 7 Mahavir Jain Charitable Trust  CIT vs. S.M.S. Investment Corpn. Pvt. Ltd. 207 ITR 364 (Raj)  Straptex India Pvt. Ltd. vs. DCIT 84 ITD 320 (Mum. Trib.)  Rama Traders vs. First ITO 25 ITO 599 (Pat.Trib.) (TM)  Asst. CIT vs. Kishore Lal Balwani Rai 17 SOT 380 (Chd.Trib.)  Sheth Akshay Pushpavadan vs. DCIT 130 TTJ 42 (Ahd. Trib) 6. On the basis of such submission, the assessee submitted that addition made by Assessing Officer is not valid, as the same are based on incriminating material fact recovered from a third person which could not impose liability upon the assessee unless there is a corroborative…

Natwar Lal Gala, Mumbai vs. CIT (A)-52, Mumbai

ITA 399/MUM/2021[2015-16]Status: DisposedITAT Mumbai31 Jul 2023AY 2015-16

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon’Ble

Section 68

…MUM/2021 ITA NOs. 570, 571, 572 & 573/MUM/2021 M/s. Natwarlal Daga i. Common Cause vs UOI – 394 ITR 220 (SC) ii. Sunil Kumar Sharma vs DCIT – 448 ITR 485 (Kar) iii. ACIT vs Katrina Rosemary Turcotte – 190 TTJ 681 (Mum T) iv. ACIT vs Kishore Lal Balwant Rai – 17 SOT 380 (Chandigarh T) – the Tribunal has held that addition cannot be sustained as statement of ‘third party’ was not supported by independent and corroborative evidence. 48. Further, Ld. AR of the assessee submitted that assessee has right from the date of search till the completion of the Ld.CIT(A) proceedings, and thereafter, has been firm on his sta…

Natwar Lal Gala, Mumbai vs. CIT (A)-52, Mumbai

ITA 398/MUM/2021[2014-15]Status: DisposedITAT Mumbai31 Jul 2023AY 2014-15

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon’Ble

Section 68

…MUM/2021 ITA NOs. 570, 571, 572 & 573/MUM/2021 M/s. Natwarlal Daga i. Common Cause vs UOI – 394 ITR 220 (SC) ii. Sunil Kumar Sharma vs DCIT – 448 ITR 485 (Kar) iii. ACIT vs Katrina Rosemary Turcotte – 190 TTJ 681 (Mum T) iv. ACIT vs Kishore Lal Balwant Rai – 17 SOT 380 (Chandigarh T) – the Tribunal has held that addition cannot be sustained as statement of ‘third party’ was not supported by independent and corroborative evidence. 48. Further, Ld. AR of the assessee submitted that assessee has right from the date of search till the completion of the Ld.CIT(A) proceedings, and thereafter, has been firm on his sta…

Natwar Lal Daga, Mumbai vs. CIT (A)-52, Mumbai

ITA 397/MUM/2021[2013-14]Status: DisposedITAT Mumbai31 Jul 2023AY 2013-14

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon’Ble

Section 68

…MUM/2021 ITA NOs. 570, 571, 572 & 573/MUM/2021 M/s. Natwarlal Daga i. Common Cause vs UOI – 394 ITR 220 (SC) ii. Sunil Kumar Sharma vs DCIT – 448 ITR 485 (Kar) iii. ACIT vs Katrina Rosemary Turcotte – 190 TTJ 681 (Mum T) iv. ACIT vs Kishore Lal Balwant Rai – 17 SOT 380 (Chandigarh T) – the Tribunal has held that addition cannot be sustained as statement of ‘third party’ was not supported by independent and corroborative evidence. 48. Further, Ld. AR of the assessee submitted that assessee has right from the date of search till the completion of the Ld.CIT(A) proceedings, and thereafter, has been firm on his sta…

Natwar Lal Daga, Mumbai vs. CIT (A)-52, Mumbai

ITA 396/MUM/2021[2012-13]Status: DisposedITAT Mumbai31 Jul 2023AY 2012-13

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon’Ble

Section 68

…MUM/2021 ITA NOs. 570, 571, 572 & 573/MUM/2021 M/s. Natwarlal Daga i. Common Cause vs UOI – 394 ITR 220 (SC) ii. Sunil Kumar Sharma vs DCIT – 448 ITR 485 (Kar) iii. ACIT vs Katrina Rosemary Turcotte – 190 TTJ 681 (Mum T) iv. ACIT vs Kishore Lal Balwant Rai – 17 SOT 380 (Chandigarh T) – the Tribunal has held that addition cannot be sustained as statement of ‘third party’ was not supported by independent and corroborative evidence. 48. Further, Ld. AR of the assessee submitted that assessee has right from the date of search till the completion of the Ld.CIT(A) proceedings, and thereafter, has been firm on his sta…

ACIT, Central Circle- 16, New Delhi vs. Lalman Yadav, Gurgaon

ITA 7061/DEL/2018[2011-12]Status: DisposedITAT Delhi30 Jun 2023AY 2011-12

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmash. Lalman Yadav Vs. Acit, Flat No. 401-402, Central Circle-16 Mahalaxmi Cghs Ltd., New Delhi Sector-43, Gurgaon, Haryana-122001 Pan : Aazpy5305R (Appellant) (Respondent)

Section 132Section 142(1)Section 143(2)Section 153Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SH. G.S.PANNU, HON’BLE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Sh. Lalman Yadav Vs. ACIT, Flat No. 401-402, Central Circle-16 Mahalaxmi CGHS Ltd., New Delhi Sector-43, Gurgaon, Haryana-122001 PAN : AAZPY5305R (APPELLANT) (RESPONDENT) ITA No.7061 /Del/2018 (Assessment Year : 2011-12) ACIT, Vs. Sh. Lalman Yadav Central Circle-16 Flat No. 401-402, New Delhi Mahalaxmi CGHS Ltd., Sector-43, Gurgaon, Haryana-122001 PAN : AAZPY5305R (APPELLANT) (RESPONDENT) Assessee by Shri T.M.Shivakumar, Adv. Revenue by Shri N.C.Swain, CIT-DR…

Lalman Yadav, Gurgaon vs. ACIT, Central Circle- 16, New Delhi

ITA 5869/DEL/2018[2011-12]Status: DisposedITAT Delhi30 Jun 2023AY 2011-12

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmash. Lalman Yadav Vs. Acit, Flat No. 401-402, Central Circle-16 Mahalaxmi Cghs Ltd., New Delhi Sector-43, Gurgaon, Haryana-122001 Pan : Aazpy5305R (Appellant) (Respondent)

Section 132Section 142(1)Section 143(2)Section 153Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SH. G.S.PANNU, HON’BLE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Sh. Lalman Yadav Vs. ACIT, Flat No. 401-402, Central Circle-16 Mahalaxmi CGHS Ltd., New Delhi Sector-43, Gurgaon, Haryana-122001 PAN : AAZPY5305R (APPELLANT) (RESPONDENT) ITA No.7061 /Del/2018 (Assessment Year : 2011-12) ACIT, Vs. Sh. Lalman Yadav Central Circle-16 Flat No. 401-402, New Delhi Mahalaxmi CGHS Ltd., Sector-43, Gurgaon, Haryana-122001 PAN : AAZPY5305R (APPELLANT) (RESPONDENT) Assessee by Shri T.M.Shivakumar, Adv. Revenue by Shri N.C.Swain, CIT-DR…

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

…es of the assessee, it cannot be attributed to the assessee. In support of the aforesaid contention, he placed reliance upon the decision of Tribunal in case of Straptex India Pvt. Ltd. vs. DCIT [2003] 84 ITD 320 (Mum), ACIT vs. Kishore Lal Balwant Rai [2007] 17 SOT 380 (Chd.), Jai Kumar Jain vs. ACIT (2007) 11 SOT (Jaipur) (URO), Saif Ali Khan Mansurali vs. ACIT 13 ITR (Trib) 204 (Mum.). He further submitted that law is well settled that mere scribbling/jottings on a piece of paper does not constitute any credible evidence to be used against the assessee, more so, if it is not found from the possession of the as…

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

…es of the assessee, it cannot be attributed to the assessee. In support of the aforesaid contention, he placed reliance upon the decision of Tribunal in case of Straptex India Pvt. Ltd. vs. DCIT [2003] 84 ITD 320 (Mum), ACIT vs. Kishore Lal Balwant Rai [2007] 17 SOT 380 (Chd.), Jai Kumar Jain vs. ACIT (2007) 11 SOT (Jaipur) (URO), Saif Ali Khan Mansurali vs. ACIT 13 ITR (Trib) 204 (Mum.). He further submitted that law is well settled that mere scribbling/jottings on a piece of paper does not constitute any credible evidence to be used against the assessee, more so, if it is not found from the possession of the as…