CIT v. Suretech Hospital & Research Centre Ltd.

293 ITR 53High Court2007#5248 most cited

What is CIT v. Suretech Hospital & Research Centre Ltd. authority for?

The appellate authority can permit the production of documents that are necessary for the disposal of an appeal on its merits. If documents are deemed necessary for an appeal's disposal, the appellate authority ought to exercise its power to admit such additional evidence.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Suretech Hospital & Research Centre Ltd. · 293 ITR 53 · additional evidence · admit documents · disposal of appeal · CIT(A) power · appellate authority

Sections most often in play

Section 133(6)Section 68Section 142(1)Section 143(1)Section 143(3)Section 131Section 139Section 153

Issues it is cited on

rule 46agenuineness of the transactionassistant commissionersection 133(6)salarysection 68section 143(1)section 142(1)section 25personcompanydocument

Judgments citing CIT v. Suretech Hospital & Research Centre Ltd.

ACIT 8(3), Mumbai vs. Yuva Textiles Industries Ltd, Mumbai

In the result, the appeal filed by the Revenue is allowed for

ITA 6863/MUM/2012[2006-07]Status: DisposedITAT Mumbai17 May 2016AY 2006-07

Bench: Shri Jason P. Boaz, Am & Shri Sandeep Gosain, Jm The Asstt. Commissioner Of Vs. M/S. Yuva Textile Income Tax-8(3), Room Industries Ltd., 188/5C, No.217, Aayakar Bhavan, Sanjay Building No.45, M.K. Marg, Mittal Industrial Estate, Mumbai 400 020. Andheri (East), Mumbai 400 059. Pan: Aaacy 0568Q Appellant .. Respondent

…ce Rule 46A of I.T. Rules, 1962 the following decisions permit the admission of such evidence which is necessary and relevant for deciding the appeal:- (a) CIT vs. Smt. Prabhavati Shah 231 ITR 1 (Bom) (b) CIT vs. Suretech Hospital & Research Centre Ltd (2007) 293 ITR 53 (Bom) Hence, the objection of the A.O. is overruled.” From careful reading of the above paragraph we have noticed that the CIT (A) has deleted the additions of Rs. 61,99,005/- solely on the 4 ACIT vs. M/s. Yuva Textile Industries Ltd. ground that since the AO in the remand report has accepted the verification of sales return. Therefore, while ke…

R. Kundan & Co., Mumbai vs. ITO WD 14(3)(2), Mumbai

ITA 6143/MUM/2013[2005-06]Status: DisposedITAT Mumbai29 Oct 2015AY 2005-06

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 132Section 5Section 6Section 6(1)(c)Section 9

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,बी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member ITA NOs.4596 to 4598/Mum/2012 Assessment Years- 2007-08 to 2009-10 DCIT, CC-40, Mr. Binod Kumar Singh, Room NO.653, 6th Floor, 9th Floor, Opp. Asian Paints, बनाम/ Aayakar Bhavan, LBS Marg, Bhandup, Vs. M.K. Road, Mumbai-400078 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No.AMXPS1998L Cross Objections Nos.148 to 150/Mum/2013 (Arising out of IT…