CIT v. Ranjit Kumar Choudhury

288 ITR 179High Court2007#2105 most cited

What is CIT v. Ranjit Kumar Choudhury authority for?

The CIT(A) must pass a speaking order under Rule 46A(2) when admitting additional evidence, demonstrating that the conditions for filing such evidence under Rule 46A(1) are satisfied. Failure to do so violates the established principles for admitting additional evidence.

55

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Ranjit Kumar Choudhury · 288 ITR 179 · Rule 46A · additional evidence · CIT(A) powers · appellate procedure · speaking order · conditions for admitting evidence · violation of principles · Income Tax Rules

Sections most often in play

Section 119Section 132(1)Section 143(3)Section 144ASection 153ASection 153CSection 153DSection 158BG

Issues it is cited on

section 153(a)violation of natural justicesection 132(4a)section 40a(3)section 132(1)section 153a(1)section 145(3)section 40arule 46asearch assessmentsection 153dsection 145

Judgments citing CIT v. Ranjit Kumar Choudhury

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 38/ALLD/2023[2007-08]Status: DisposedITAT Allahabad31 Oct 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…d in admitting the additional evidence without passing any order u/r 46A(2) to show that the conditions for filing addl. Evidence u/r 46A(1) are satisfied, thereby violating the principles of admissions of addl. Evidence as explained in Ranjit Kumar Choudhary 288 ITR 179 (Guj), when CIT(A) herself records a finding that the AO has given adequate opportunity to the assessee during the assessment proceedings. 12. On facts & circumstances of the case and in law, the CIT(A) erred in admitting the additional evidence at appellate stage without appreciating that the purpose of rule 46A is to ensure that evidence is pri…

RAMJI VAISH,ALLAHABAD vs. DCIT, (CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 37/ALLD/2023[2006-07]Status: DisposedITAT Allahabad31 Oct 2025AY 2006-07

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…d in admitting the additional evidence without passing any order u/r 46A(2) to show that the conditions for filing addl. Evidence u/r 46A(1) are satisfied, thereby violating the principles of admissions of addl. Evidence as explained in Ranjit Kumar Choudhary 288 ITR 179 (Guj), when CIT(A) herself records a finding that the AO has given adequate opportunity to the assessee during the assessment proceedings. 12. On facts & circumstances of the case and in law, the CIT(A) erred in admitting the additional evidence at appellate stage without appreciating that the purpose of rule 46A is to ensure that evidence is pri…

RAMJI VAISH,ALLAHABAD vs. DCIT, (CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 36/ALLD/2023[2005-06]Status: DisposedITAT Allahabad31 Oct 2025AY 2005-06

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…d in admitting the additional evidence without passing any order u/r 46A(2) to show that the conditions for filing addl. Evidence u/r 46A(1) are satisfied, thereby violating the principles of admissions of addl. Evidence as explained in Ranjit Kumar Choudhary 288 ITR 179 (Guj), when CIT(A) herself records a finding that the AO has given adequate opportunity to the assessee during the assessment proceedings. 12. On facts & circumstances of the case and in law, the CIT(A) erred in admitting the additional evidence at appellate stage without appreciating that the purpose of rule 46A is to ensure that evidence is pri…

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 127/ALLD/2023[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…d in admitting the additional evidence without passing any order u/r 46A(2) to show that the conditions for filing addl. Evidence u/r 46A(1) are satisfied, thereby violating the principles of admissions of addl. Evidence as explained in Ranjit Kumar Choudhary 288 ITR 179 (Guj), when CIT(A) herself records a finding that the AO has given adequate opportunity to the assessee during the assessment proceedings. 12. On facts & circumstances of the case and in law, the CIT(A) erred in admitting the additional evidence at appellate stage without appreciating that the purpose of rule 46A is to ensure that evidence is pri…

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 126/ALLD/2023[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…d in admitting the additional evidence without passing any order u/r 46A(2) to show that the conditions for filing addl. Evidence u/r 46A(1) are satisfied, thereby violating the principles of admissions of addl. Evidence as explained in Ranjit Kumar Choudhary 288 ITR 179 (Guj), when CIT(A) herself records a finding that the AO has given adequate opportunity to the assessee during the assessment proceedings. 12. On facts & circumstances of the case and in law, the CIT(A) erred in admitting the additional evidence at appellate stage without appreciating that the purpose of rule 46A is to ensure that evidence is pri…

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 125/ALLD/2023[2009-10]Status: DisposedITAT Allahabad31 Oct 2025AY 2009-10

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…d in admitting the additional evidence without passing any order u/r 46A(2) to show that the conditions for filing addl. Evidence u/r 46A(1) are satisfied, thereby violating the principles of admissions of addl. Evidence as explained in Ranjit Kumar Choudhary 288 ITR 179 (Guj), when CIT(A) herself records a finding that the AO has given adequate opportunity to the assessee during the assessment proceedings. 12. On facts & circumstances of the case and in law, the CIT(A) erred in admitting the additional evidence at appellate stage without appreciating that the purpose of rule 46A is to ensure that evidence is pri…

RAMJI VAISH,ALLAHABAD vs. DCIT(C.C.), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 101/ALLD/2023[2008-09]Status: DisposedITAT Allahabad31 Oct 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…d in admitting the additional evidence without passing any order u/r 46A(2) to show that the conditions for filing addl. Evidence u/r 46A(1) are satisfied, thereby violating the principles of admissions of addl. Evidence as explained in Ranjit Kumar Choudhary 288 ITR 179 (Guj), when CIT(A) herself records a finding that the AO has given adequate opportunity to the assessee during the assessment proceedings. 12. On facts & circumstances of the case and in law, the CIT(A) erred in admitting the additional evidence at appellate stage without appreciating that the purpose of rule 46A is to ensure that evidence is pri…

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD vs. VIJAY STONE PRODUCT, SONEBHADRA

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 65/ALLD/2019[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…d in admitting the additional evidence without passing any order u/r 46A(2) to show that the conditions for filing addl. Evidence u/r 46A(1) are satisfied, thereby violating the principles of admissions of addl. Evidence as explained in Ranjit Kumar Choudhary 288 ITR 179 (Guj), when CIT(A) herself records a finding that the AO has given adequate opportunity to the assessee during the assessment proceedings. 12. On facts & circumstances of the case and in law, the CIT(A) erred in admitting the additional evidence at appellate stage without appreciating that the purpose of rule 46A is to ensure that evidence is pri…

ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD vs. VIJAY STONE PRODUCTS, SONEBHADRA

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 64/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…d in admitting the additional evidence without passing any order u/r 46A(2) to show that the conditions for filing addl. Evidence u/r 46A(1) are satisfied, thereby violating the principles of admissions of addl. Evidence as explained in Ranjit Kumar Choudhary 288 ITR 179 (Guj), when CIT(A) herself records a finding that the AO has given adequate opportunity to the assessee during the assessment proceedings. 12. On facts & circumstances of the case and in law, the CIT(A) erred in admitting the additional evidence at appellate stage without appreciating that the purpose of rule 46A is to ensure that evidence is pri…

VIJAY STONE PRODUCT,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 33/ALLD/2019[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…d in admitting the additional evidence without passing any order u/r 46A(2) to show that the conditions for filing addl. Evidence u/r 46A(1) are satisfied, thereby violating the principles of admissions of addl. Evidence as explained in Ranjit Kumar Choudhary 288 ITR 179 (Guj), when CIT(A) herself records a finding that the AO has given adequate opportunity to the assessee during the assessment proceedings. 12. On facts & circumstances of the case and in law, the CIT(A) erred in admitting the additional evidence at appellate stage without appreciating that the purpose of rule 46A is to ensure that evidence is pri…

VIJAY STONE PRODUCT,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 32/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…d in admitting the additional evidence without passing any order u/r 46A(2) to show that the conditions for filing addl. Evidence u/r 46A(1) are satisfied, thereby violating the principles of admissions of addl. Evidence as explained in Ranjit Kumar Choudhary 288 ITR 179 (Guj), when CIT(A) herself records a finding that the AO has given adequate opportunity to the assessee during the assessment proceedings. 12. On facts & circumstances of the case and in law, the CIT(A) erred in admitting the additional evidence at appellate stage without appreciating that the purpose of rule 46A is to ensure that evidence is pri…

VIJAY STONE PRODUCT,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 31/ALLD/2019[2009-10]Status: DisposedITAT Allahabad31 Oct 2025AY 2009-10

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…d in admitting the additional evidence without passing any order u/r 46A(2) to show that the conditions for filing addl. Evidence u/r 46A(1) are satisfied, thereby violating the principles of admissions of addl. Evidence as explained in Ranjit Kumar Choudhary 288 ITR 179 (Guj), when CIT(A) herself records a finding that the AO has given adequate opportunity to the assessee during the assessment proceedings. 12. On facts & circumstances of the case and in law, the CIT(A) erred in admitting the additional evidence at appellate stage without appreciating that the purpose of rule 46A is to ensure that evidence is pri…

VIJAY STONE PRODUCT,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 30/ALLD/2019[2007-08]Status: DisposedITAT Allahabad31 Oct 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…d in admitting the additional evidence without passing any order u/r 46A(2) to show that the conditions for filing addl. Evidence u/r 46A(1) are satisfied, thereby violating the principles of admissions of addl. Evidence as explained in Ranjit Kumar Choudhary 288 ITR 179 (Guj), when CIT(A) herself records a finding that the AO has given adequate opportunity to the assessee during the assessment proceedings. 12. On facts & circumstances of the case and in law, the CIT(A) erred in admitting the additional evidence at appellate stage without appreciating that the purpose of rule 46A is to ensure that evidence is pri…

M/S JAI MAA SHARDA SERVICE STATION,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 25/ALLD/2019[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…d in admitting the additional evidence without passing any order u/r 46A(2) to show that the conditions for filing addl. Evidence u/r 46A(1) are satisfied, thereby violating the principles of admissions of addl. Evidence as explained in Ranjit Kumar Choudhary 288 ITR 179 (Guj), when CIT(A) herself records a finding that the AO has given adequate opportunity to the assessee during the assessment proceedings. 12. On facts & circumstances of the case and in law, the CIT(A) erred in admitting the additional evidence at appellate stage without appreciating that the purpose of rule 46A is to ensure that evidence is pri…

M/S JAI MAA SHARDA SERVICE STATION,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 24/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…d in admitting the additional evidence without passing any order u/r 46A(2) to show that the conditions for filing addl. Evidence u/r 46A(1) are satisfied, thereby violating the principles of admissions of addl. Evidence as explained in Ranjit Kumar Choudhary 288 ITR 179 (Guj), when CIT(A) herself records a finding that the AO has given adequate opportunity to the assessee during the assessment proceedings. 12. On facts & circumstances of the case and in law, the CIT(A) erred in admitting the additional evidence at appellate stage without appreciating that the purpose of rule 46A is to ensure that evidence is pri…

M/S SUBHASH STONE PRODUCT PRIVATE LIMITED,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 108/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…d in admitting the additional evidence without passing any order u/r 46A(2) to show that the conditions for filing addl. Evidence u/r 46A(1) are satisfied, thereby violating the principles of admissions of addl. Evidence as explained in Ranjit Kumar Choudhary 288 ITR 179 (Guj), when CIT(A) herself records a finding that the AO has given adequate opportunity to the assessee during the assessment proceedings. 12. On facts & circumstances of the case and in law, the CIT(A) erred in admitting the additional evidence at appellate stage without appreciating that the purpose of rule 46A is to ensure that evidence is pri…

SUBHASH STONE PRODUCT (P) LTD.,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 107/ALLD/2019[2008-09]Status: DisposedITAT Allahabad31 Oct 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…d in admitting the additional evidence without passing any order u/r 46A(2) to show that the conditions for filing addl. Evidence u/r 46A(1) are satisfied, thereby violating the principles of admissions of addl. Evidence as explained in Ranjit Kumar Choudhary 288 ITR 179 (Guj), when CIT(A) herself records a finding that the AO has given adequate opportunity to the assessee during the assessment proceedings. 12. On facts & circumstances of the case and in law, the CIT(A) erred in admitting the additional evidence at appellate stage without appreciating that the purpose of rule 46A is to ensure that evidence is pri…

ITO, ANGUL WARD, , ANGUL vs. M/S. NCC SMASL JRT(JV),, ANGUL

ITA 99/CTK/2019[2014-15]Status: DisposedITAT Cuttack25 Jul 2024AY 2014-15
For Appellant: Shri Salil Kapoor and Bibhu Jain, AdvsFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 40A(2)(b)

…es on record. Secondly reasonable opportunity has to be given to the AO to verify/refute such evidences. In this regard, reliance is placed on following decisions: Co. No.27/CTK/2018 1) Hon'ble Gauhati High Court in the case of CIT vs. Ranjit Kumar Choudhury (288 ITR 179). 2) Hon'ble Kerala High Court in the case of C. Unnikrisnan vs. CIT (233 ITR 485) 3) Hon'ble Mumbai High Court in the case of Prabhavati S. Shah vs. CIT (231 ITRl) viii.) Therefore in the present case, there has been gross violation of principles of Natural Justice as the Id. CIT(A) has not allowed any opportunity to the AO to verify such eviden…

ITO, ANGUL WARD, ANGUL vs. NCC-SMASL-JRT(JV), ANGUL

ITA 39/CTK/2018[2013-14]Status: HeardITAT Cuttack25 Jul 2024AY 2013-14
For Appellant: Shri Salil Kapoor and Bibhu Jain, AdvsFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 40A(2)(b)

…es on record. Secondly reasonable opportunity has to be given to the AO to verify/refute such evidences. In this regard, reliance is placed on following decisions: Co. No.27/CTK/2018 1) Hon'ble Gauhati High Court in the case of CIT vs. Ranjit Kumar Choudhury (288 ITR 179). 2) Hon'ble Kerala High Court in the case of C. Unnikrisnan vs. CIT (233 ITR 485) 3) Hon'ble Mumbai High Court in the case of Prabhavati S. Shah vs. CIT (231 ITRl) viii.) Therefore in the present case, there has been gross violation of principles of Natural Justice as the Id. CIT(A) has not allowed any opportunity to the AO to verify such eviden…

M/S. ALANG METAL EXIM PVT. LIMITED.,BHAVNAGAR vs. ACIT, CIRCLE-1,, BHAVNAGAR

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

ITA 2329/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad19 Jun 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar, Accountnat Member Assessment Year : 2012-13 M/S.Alang Metal Exim Pvt.Ltd. The Acit Shop No.3, Arpan Flat Vs Circle-1 Shishuvihar Circle, Bhavnagar Bhavnagar – 364 001 (Gujarat) Pan:Aaeca 9651 Q ….. अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Tushar Hemani, Sr.Adv. & Shri Parimalsinh B. Parmar, Ar Revenue By : Shri Sudhendu Das, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 13 /06/2024 घोषणा क" तार"ख /Date Of Pronouncement: 19/06/2024 आदेश/O R D E R Per Makarand V. Mahadeokarthis Appeal Is Filed By The Assessee Against The Order Dated 20-9-2018 Passed By The Ld.Commissioner Of Income Tax (Appeals)–6, Ahmedabad [Hereinafter Referred To As “The Ld.Cit(A)”] In Confirming The Addition Of Rs.7,00,00,000/- Under Section 68 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) & Disallowance Of Rs.3,30,000/- Out Of Loading & Unloading Charges Made By The Assessing Officer (Hereinafter Referred To As “Ao”) In His Assessment Order Passed Under Section 143(3) Of The Act For The Assessment Year (Ay) 2012-13. M/S.Alang Metal Exim Pvt.Ltd. Vs. Acit Asst. Year : 2012-13

For Appellant: Shri Tushar Hemani, Sr.Adv. &For Respondent: Shri Sudhendu Das, CIT-DR
Section 143(3)Section 68

…evidence. M/s.Alang Metal Exim Pvt.Ltd. vs. ACIT Asst. Year : 2012-13 4 4. Further CIT(A) has power to admit the fresh evidence despite of failure to produce evidence during assessment proceedings as held in the case of Cit v. Ranjit Kumar Choudhary (2007) 288 ITR 179 (Gau). 5. Further your lordship shall consider that it has been held in number of cases including in the case of Keshav Mills Co. Ltd. V. CIT [1965] 56 |TR 365 (SC) and now recognised as Rule 46A, that the appellate authority has a right to admit additional evidence in the interest of justice. Thus considering this judgement the appellant seeks…

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