29 of the Rules. In R.S.S. Shanmugam Pillai and Sons. v. CIT

95 ITR 109High Court1974#5318 most cited

What is 29 of the Rules. In R.S.S. Shanmugam Pillai and Sons. v. CIT authority for?

The Income Tax Appellate Tribunal has broad discretion to admit or reject documents at the appellate stage. This discretion must be exercised judiciously, and if documents are relevant to the issue at hand, the Tribunal can admit them, consider them, or remit the matter to lower authorities.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2011 to 2025.

Also referred to as

R.S.S. Shanmugam Pillai & Sons v. CIT · 95 ITR 109 · ITAT Rules Rule 29 · admission of additional evidence · appellate stage · relevant documents · discretion of Tribunal

Sections most often in play

Section 143(3)Section 1908 - Order XLISection 1908: Order 41 Rule 27Section 1961 - Section 40A(2)Section 1961: Section 80-IA(10)Section 1963 - Rule 29Section 1963: Rule 29Section 68

Issues it is cited on

admission of additional evidencedocumentinterestindia

Judgments citing 29 of the Rules. In R.S.S. Shanmugam Pillai and Sons. v. CIT

CIT vs. Text Hundred India Pvt Ltd

ITA - 2061 / 2010HC Delhi14 Jan 2011

…late stage. The ambit of rule 29 of the Rules, in the process, was discussed in the following manner:- "10. We may in this connection refer to the scope of the powers of the Tribunal under rule 29 of the Rules. R.S.S. Shanmugam Pillai and Sons Vs. CIT (1974) 95 ITR 109, this court had occasion to go into the question of the powers of the Tribunal to entertain or reject evidence. While accepting that the Tribunal has got a wide discretion to admit or reject documents at the stage of appeal, it was pointed out that such a discretion cannot be exercised in an arbitrary manner and that if the Tribunal found that the…

CIT vs. Text Hundred India Pvt Ltd

ITA - 2077 / 2010HC Delhi14 Jan 2011

…dice whatsoever was caused to the assessee as he was given full chance to rebut the additional evidence produced by the Revenue and a chance was given to the assessee also to produce his own evidence. 11. Again in R.S.S. Shanmugam Pillai & Sons v. CIT, 95 ITR 109 (Mad.), the High Court dwelled on the powers of the Appellate Tribunal to admit additional evidence at the appellate stage in the following manner:- “It is no doubt true that the Tribunal has got a 2011:DHC:228-DB stage of the appeal. But the said discretion cannot be exercised in an arbitrary manner. If the Tribunal finds that the docume…