Startex (India) (P.) Ltd. v. DCIT

84 ITD 320Income Tax Appellate Tribunal2003#1286 most cited

What is Startex (India) (P.) Ltd. v. DCIT authority for?

The presumption under Section 132(4A) of the Income Tax Act applies only to the person from whom books of account or documents are seized, and not to other persons.

88

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2016 to 2026.

Also referred to as

Startex (India) (P.) Ltd v DCIT · 84 ITD 320 · Section 132(4A) · presumption · documents seized · person from whom found · section 292CC

Sections most often in play

Section 132Section 69ASection 132(4A)Section 132(4)Section 292CSection 153CSection 143(3)Section 131(1A)

Issues it is cited on

section 292cctax recovery officersection 153(c)(1)jewellery found during searchpeak credit theorysection 132(4a)section 153(c)section 2(45)dumb documentsretraction of statementsection 131(1)section 131(1a)

Judgments citing Startex (India) (P.) Ltd. v. DCIT

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

…rch is authorized and from whose possession or control of diary or documents 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 K…

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

…rch is authorized and from whose possession or control of diary or documents 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 K…

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

…rch is authorized and from whose possession or control of diary or documents 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 K…

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

…rch is authorized and from whose possession or control of diary or documents 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 K…

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

…rch is authorized and from whose possession or control of diary or documents 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 K…

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

…unt, and other documents, etc shall not apply and consequently, the appellants are not required to rebut or explain the documents seized from other persons, being the employees. Reliance is placed on following case laws: – • Startex (India) (P.) Ltd vs DCIT – 84 ITD 320 (Mum) “The presumption under section 132(4A) is in respect of the person in whose possession the books or documents are found. The use of the words ‘to such person' in the said section means the person in whose possession the books of account or documents are found. Clause (ii) of section 132(4A) provides that the contents of such books of account…

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

…unt, and other documents, etc shall not apply and consequently, the appellants are not required to rebut or explain the documents seized from other persons, being the employees. Reliance is placed on following case laws: – • Startex (India) (P.) Ltd vs DCIT – 84 ITD 320 (Mum) “The presumption under section 132(4A) is in respect of the person in whose possession the books or documents are found. The use of the words ‘to such person' in the said section means the person in whose possession the books of account or documents are found. Clause (ii) of section 132(4A) provides that the contents of such books of account…

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

…ount, and other documents, etc shall not apply and consequently, the appellants are not required to rebut or explain the documents seized from other persons, being the employees. Reliance is placed on following case laws:- • Startex (India) (P.) Ltd vs DCIT – 84 ITD 320 (Mum) “The presumption under section 132(4A) is in respect of the person in whose possession the books or documents are found. The use of the words ‘to such person' in the said section means the person in whose possession the books of account or documents are found. Clause (ii) of section 132(4A) provides that the contents of such books of account…

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

…unt, and other documents, etc shall not apply and consequently, the appellants are not required to rebut or explain the documents seized from other persons, being the employees. Reliance is placed on following case laws: – • Startex (India) (P.) Ltd vs DCIT – 84 ITD 320 (Mum) "The presumption under section 132(4A) is in respect of the person in whose possession the books or documents are found. The use of the words 'to such person' in the said section means the person in whose possession the books of account or documents are found. Clause (ii) of section 132(4A) provides that the contents of such books of account…

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)

…name of assessee. To support such payment, the assessee relied on various case law:  CIT vs. Anil Khandewal 93 CCH 0042 (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 mater…

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

…he presumption of section 132(4A) in respect thereof shall not apply and consequently, the assessee is not required to rebut or explain the documents seized from other person, that is Mr R.K.Kedia. Reliance is placed on –  Startex (India) (P.) Ltd vs DCIT – 84 ITD 320 (Mum) Page No. | 33 ITA NOs. 396, 397, 398 & 399/MUM/2021 ITA NOs. 570, 571, 572 & 573/MUM/2021 M/s. Natwarlal Daga “The presumption under section 132(4A) is in respect of the person in whose possession the books or documents are found. The use of the words ‘to such person’ in the said section means the person in whose possession the books of a…

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

…he presumption of section 132(4A) in respect thereof shall not apply and consequently, the assessee is not required to rebut or explain the documents seized from other person, that is Mr R.K.Kedia. Reliance is placed on –  Startex (India) (P.) Ltd vs DCIT – 84 ITD 320 (Mum) Page No. | 33 ITA NOs. 396, 397, 398 & 399/MUM/2021 ITA NOs. 570, 571, 572 & 573/MUM/2021 M/s. Natwarlal Daga “The presumption under section 132(4A) is in respect of the person in whose possession the books or documents are found. The use of the words ‘to such person’ in the said section means the person in whose possession the books of a…

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

…he presumption of section 132(4A) in respect thereof shall not apply and consequently, the assessee is not required to rebut or explain the documents seized from other person, that is Mr R.K.Kedia. Reliance is placed on –  Startex (India) (P.) Ltd vs DCIT – 84 ITD 320 (Mum) Page No. | 33 ITA NOs. 396, 397, 398 & 399/MUM/2021 ITA NOs. 570, 571, 572 & 573/MUM/2021 M/s. Natwarlal Daga “The presumption under section 132(4A) is in respect of the person in whose possession the books or documents are found. The use of the words ‘to such person’ in the said section means the person in whose possession the books of a…

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

…he presumption of section 132(4A) in respect thereof shall not apply and consequently, the assessee is not required to rebut or explain the documents seized from other person, that is Mr R.K.Kedia. Reliance is placed on –  Startex (India) (P.) Ltd vs DCIT – 84 ITD 320 (Mum) Page No. | 33 ITA NOs. 396, 397, 398 & 399/MUM/2021 ITA NOs. 570, 571, 572 & 573/MUM/2021 M/s. Natwarlal Daga “The presumption under section 132(4A) is in respect of the person in whose possession the books or documents are found. The use of the words ‘to such person’ in the said section means the person in whose possession the books of a…

Rajeshwer Singh Yadav, Uttar Pradesh vs. DCIT Central Circle, Ghaziabad

In the result, both the appeal filed by the Assessee stands allowed

ITA 1910/DEL/2022[2018-19]Status: DisposedITAT Delhi11 Apr 2023AY 2018-19

Bench: Shri N.K. Choudhry & Dr. Brr Kumar

For Appellant: Sh. Gaurav Jain, Ld. AdvFor Respondent: Sh. T. Kipgen, Ld. CIT/DR
Section 115BSection 132Section 153ASection 250(6)Section 69A

…in the course of search, no books of accounts, other documents, money, bullion, jewellery or other valuable articles etc. have been recovered .” 10.4 We observe that various Benches of the Tribunal in the cases of Strawpack (India) Pvt. Ltd. vs. DCIT (2003) 84 ITD 320 (Mum), Jai Kumar Jain vs. ACIT (2007) 11 SOT 61 (Jaipur)(URO)/(2006) 99 TTJ 744 (Jaipur) dated 23.09.2005, Sheth Akshya Pushpavandan vs. DCIT (2010) 130 TTJ 42 (Ahmedabad) (UO) dated 05.02.2010 and Pradeep Amritlal Runwal vs. Tax Recovery Officer, Range-3, Pune (2014) 47 taxmann.com 293 (Pune-Trib) dealt with the presumption prescribed u/s. 132(4A…

Rajeshwer Yadav, Uttar Padesh vs. DCIT Central Circle, Uttar Pradesh

In the result, both the appeal filed by the Assessee stands allowed

ITA 1909/DEL/2022[2017-18]Status: DisposedITAT Delhi11 Apr 2023AY 2017-18

Bench: Shri N.K. Choudhry & Dr. Brr Kumar

For Appellant: Sh. Gaurav Jain, Ld. AdvFor Respondent: Sh. T. Kipgen, Ld. CIT/DR
Section 115BSection 132Section 153ASection 250(6)Section 69A

…in the course of search, no books of accounts, other documents, money, bullion, jewellery or other valuable articles etc. have been recovered .” 10.4 We observe that various Benches of the Tribunal in the cases of Strawpack (India) Pvt. Ltd. vs. DCIT (2003) 84 ITD 320 (Mum), Jai Kumar Jain vs. ACIT (2007) 11 SOT 61 (Jaipur)(URO)/(2006) 99 TTJ 744 (Jaipur) dated 23.09.2005, Sheth Akshya Pushpavandan vs. DCIT (2010) 130 TTJ 42 (Ahmedabad) (UO) dated 05.02.2010 and Pradeep Amritlal Runwal vs. Tax Recovery Officer, Range-3, Pune (2014) 47 taxmann.com 293 (Pune-Trib) dealt with the presumption prescribed u/s. 132(4A…

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

…pers have not been found from the possession or the premises 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,…

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

…pers have not been found from the possession or the premises 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,…

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

…pers have not been found from the possession or the premises 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,…

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

…pers have not been found from the possession or the premises 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,…