86 Taxmann.com 137 (SC) 16. K. Venkataramaiah v. A. Setharam Reddy & Ors., 1963 AIR 1526 17. ITO vs. B.N. Bhattacharya (112 ITR 423)

Q: What is 86 Taxmann.com 137 (SC) 16. K. Venkataramaiah v. A. Setharam Reddy & Ors., 1963 AIR 1526 17. ITO vs. B.N. Bhattacharya authority for?

The Assessing Officer can admit additional evidence during assessment proceedings if it is necessary to determine the true total income of the assessee.

Q: How many judgments cite 86 Taxmann.com 137 (SC) 16. K. Venkataramaiah v. A. Setharam Reddy & Ors., 1963 AIR 1526 17. ITO vs. B.N. Bhattacharya?

27 judgments on BharatTax cite 86 Taxmann.com 137 (SC) 16. K. Venkataramaiah v. A. Setharam Reddy & Ors., 1963 AIR 1526 17. ITO vs. B.N. Bhattacharya (112 ITR 423), spanning 2011 to 2025.

Q: Which sections of the Income Tax Act does 86 Taxmann.com 137 (SC) 16. K. Venkataramaiah v. A. Setharam Reddy & Ors., 1963 AIR 1526 17. ITO vs. B.N. Bhattacharya come up under?

It is most often cited in judgments turning on Section 139(1), Section 139(4), Section 142(1), Section 144, Section 144B, Section 145(1).

Kailash Chand, Jaipur vs. ITO Ward, Behror

In the result, the appeal of the assessee is allowed

ITA 565/JPR/2024[2012-13]Status: DisposedITAT Jaipur10 Mar 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Judicial Member)

For Appellant: Sh. Mahendra Gargieya, Adv. &For Respondent: Sh. Dinesh Badgujar, Addl. CIT

Section 142(1)Section 144Section 144BSection 147Section 148Section 234A

…the Tribunal to admit the additional evidence in its discretion if such additional evidence would be necessary to do substantial justice in the matter. Kindly refer CIT v/s Text Hundred India (P) Ltd. (2011) 239 CTR (Del) 263, ITO v/s B.N. Bhattacharya (1978) 112 ITR 423 (Cal), Prabhavati S. Shah vs CIT 1998 231 ITR 1 (Bom.) D. These evidences go to the root of the issues and consideration thereof is must for a just decision thereon. Hence, under the totality of facts and circumstances, it is very humbly prayed that such evidence/s kindly be taken on record, considered and obliged. ” 10. We have heard the rival…

Jagat Singh Rathore, Tonk vs. ITO WD 7(2), Jaipur

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 139/JPR/2023[2014-15]Status: DisposedITAT Jaipur18 Sept 2023AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Ms. Monisha Choudhary, Addl. CITa

Section 142(1)Section 143(2)Section 143(3)Section 234ASection 68

…the Tribunal to admit the additional evidences in its discretion if such additional evidences would be necessary to do substantial justice in the matter. Kindly refer CIT vs Tax Hundred India (P) Ltd. (2011) 239 CTR (Del) 263, ITO vs B.N. Bhattacharya (1978) 112 ITR 423 (Cal) Prabhavati S Shah vs CIT (1988) 231 ITR 1. 3 JAGAT SINGH RATHORE VS ITO, WARD 7 (2), JAIPUR 3.2 In this case, these evidences goes to the root of the issues and consideration thereof is must for a just decision thereon. Hence, under the totality of facts and circumstances, it is humbly prayed that such evidences kindly be taken on record a…

ACIT (Central), Ujjain vs. M/S Globus Housing Pvt. Ltd., Bhopal

In the result, appeal of the revenue is dismissed

ITA 615/IND/2018[2012-13]Status: DisposedITAT Indore25 Jul 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniacit (Central) M/S. Globus Housing Pvt. Ltd. 176, Zone-Ii, First Floor, M.P. Ujjain Vs. Nagar, Bhopal (Appellant / Revenue) (Respondent/ Assessee) Pan: Aaecg 0623 J Revenue By Shri P.K. Mishra, Cit-Dr Respondent By Shri Hitesh Chimnani & Yash Kukreja, Ars Date Of Hearing 20.07.2023 Date Of Pronouncement 25.07.2023

Section 68

…t in the interest of justice something which remains obscure should be filled up so that it can pronounce its judgment in a more satisfactory manner. Such a case will be one for allowing additional evidence." This judgment was followed in ITO BN Bhattacharya, 112 ITR 423 (Cal). 8.9 As, for an appellate authority, it is implicit in coming to a proper conclusion; it is for this reason that though the rules require new evidence to be admitted only where there is reason for the assessee for not being able to present such evidence before the AO, it is considered not only fair but justified, where the appellate authori…

Shri Narotam Singh, Mansa vs. Income Tax Officer Ward -1(4), Mansa

In the result, both the appeals of the assessees are allowed

ITA 307/ASR/2019[2012-13]Status: DisposedITAT Amritsar30 Jun 2021AY 2012-13

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: K.S. Bains, CIT DR

Section 143(3)Section 147Section 148Section 151Section 45(3)

…ciding the above said case:- • Analkar Trades and Estates (P.) Ltd. (No. 2) Vs. CIT [1990] 186 ITR 313 (Mad.) • R. Dalmia Vs. CIt [1978] 113 ITR 522 (Delhi) • R.S.S.. Shanmugam Pillai and Sons V. CIT [1974] 95 ITR 109 (Mad.) • ITO V. B.N. Bhattachayra [ 1978] 112 ITR 423 (Cal.) (iv) Decision of ITAT, Delhi ‘I’ Bench in the case of UOP LIC Vs. Additional Director of Income reported in 108 ITD 186 in which it was held that the additional evidence should be admitted. If it to may pronounce the judgment but all for any other substantiate cause and in this case, the department was not in appeal, but still the departm…

Shri Tarlochan Singh, Mansa vs. Income Tax Officer Ward-1(4), Mansa

In the result, both the appeals of the assessees are allowed

ITA 306/ASR/2019[2012-13]Status: DisposedITAT Amritsar30 Jun 2021AY 2012-13

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: K.S. Bains, CIT DR

Section 143(3)Section 147Section 148Section 151Section 45(3)

…ciding the above said case:- • Analkar Trades and Estates (P.) Ltd. (No. 2) Vs. CIT [1990] 186 ITR 313 (Mad.) • R. Dalmia Vs. CIt [1978] 113 ITR 522 (Delhi) • R.S.S.. Shanmugam Pillai and Sons V. CIT [1974] 95 ITR 109 (Mad.) • ITO V. B.N. Bhattachayra [ 1978] 112 ITR 423 (Cal.) (iv) Decision of ITAT, Delhi ‘I’ Bench in the case of UOP LIC Vs. Additional Director of Income reported in 108 ITD 186 in which it was held that the additional evidence should be admitted. If it to may pronounce the judgment but all for any other substantiate cause and in this case, the department was not in appeal, but still the departm…

Apex Heart Care Pvt. Ltd., New Delhi vs. Addl. CIT, New Delhi

The appeal of the assessee stands allowed for statistical purposes

ITA 4883/DEL/2015[2011-12]Status: DisposedITAT Delhi04 Nov 2019AY 2011-12

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastavaasstt. Year: 2011-12 Apex Heart Care Pvt. Ltd. Vs. Addl. Cit, 3-Mm-Ii., Range-37, Panchkuian Road Civic Centre, E-11 Block New Delhi – 110 055 New Delhi. Pan Aadca4378D (Appellant) (Respondent)

For Appellant: Shri Rajesh Malhotra, CAFor Respondent: Shri N.K. Bansal, Sr. DR

Section 143(3)Section 40

…asons to be recorded, may allow such document to be produced or witness to be examined or affidavit to be filed or may allow such evidence to be adduced.” 5.1 The Hon’ble Calcutta High Court in the case of Income Tax Officer vs. B.N. Bhattacharya reported in 112 ITR 423 (Cal.) even permitted the filing of additional evidence before it at the appellate stage where the question was as to whether the notice was properly served upon the assessee or not. Record of the process server and the Income Tax Officer were produced and the objection of the assessee that such evidence could not be admitted was turned down invo…