What is CIT v. Textr Hundred India Pvt. Ltd. authority for?

The Tribunal has the discretion to admit additional evidence, particularly when the lower appellate authority has erred in rejecting it, to ensure proper adjudication of the matter. When additional evidence is filed in support of a claim, the matter may be remanded for fresh disposal.

How many judgments cite CIT v. Textr Hundred India Pvt. Ltd.?

26 judgments on BharatTax cite CIT v. Textr Hundred India Pvt. Ltd. (239 CTR 263), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. Textr Hundred India Pvt. Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 153C, Section 153A, Section 132, Section 147, Section 132(4).

CIT v. Textr Hundred India Pvt. Ltd. (239 CTR 263)

HCL TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5465/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…luate the same and mould the relief accordingly (ref Pasupuleti Venkateswarlu vs. The Motor & General Traders. AIR 1975 SC 1409). Your Honour's kind attention is invited to the decision of the Delhi High Court in the case of CIT vs Text Hundred India Pvt Ltd: 239 CTR 263 (Del) in that case, the applicant filed certain additional evidences before the Tribunal in support of its claim of certain expenses. which were duly admitted by the Tribunal under Rule-29 of the Income Tax Appellate Tribunal Rules Challenging the order of the Tribunal, the Department filed appeal before the Delhi High Court. Deciding the appeal…

HCL TECHNOLOGIES LTD,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5624/DEL/2010[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…luate the same and mould the relief accordingly (ref Pasupuleti Venkateswarlu vs. The Motor & General Traders. AIR 1975 SC 1409). Your Honour's kind attention is invited to the decision of the Delhi High Court in the case of CIT vs Text Hundred India Pvt Ltd: 239 CTR 263 (Del) in that case, the applicant filed certain additional evidences before the Tribunal in support of its claim of certain expenses. which were duly admitted by the Tribunal under Rule-29 of the Income Tax Appellate Tribunal Rules Challenging the order of the Tribunal, the Department filed appeal before the Delhi High Court. Deciding the appeal…

M/S STANFORD DEVELOPERS,NEEMRANA ALWAR vs. INCOME TAX OFFICER , BEHROR

In the result, the appeal filed by the assessee is partly allowed

ITA 405/JPR/2025[2018-19]Status: DisposedITAT Jaipur10 Sept 2025AY 2018-19

Bench: Him.

For Appellant: Sh. S. L. Poddar, Adv. &For Respondent: Mrs. Alka Gautam, CIT- DR a

Section 115BSection 142(1)Section 143(1)Section 143(3)Section 68

…der Rules 29 of Appellate Tribunal Rules, Tribunal has discretion to admit additional evidence in interest of justice once Tribunal affirms opinion that doing so would be necessary for proper adjudication of the matter. (3) CIT Vs. Text Hundred India (P) Ltd (239 CTR 263 (Delhi) Where the Tribunal found that CIT(A) had wrongly treated papers filed by assessee as new evidence, said finding was finding of fact and could not be said to be perverse. (4) CIT Vs. Sikka Overseas (P) Ltd (2010 328 ITR 641(Delhi) Once it is found that party intending to lead evidence before Tribunal for first time was prevented by suffici…

BSC C&C JV,NEW DELHI vs. ACIT CIRCLE-62(1), NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 4546/DEL/2019[2013-14]Status: DisposedITAT Delhi20 Aug 2025AY 2013-14

Bench: Shri C. N. Prasad & Shri M. Balaganeshm/S. Bsc C&C Joint Venture, Vs. Acit, 74, Hemkunt Colony, Circle-62(1), New Delhi-110048 New Delhi (Appellant) (Respondent) Pan: Aadfb8115G Assessee By : Shri Rohit Jain, Adv Shri Deepesh Jain, Adv Revenue By: Shri Jitender Singh, Cit Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 20/08/2025

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Jitender Singh, CIT DR

Section 143(3)Section 80Section 80I

…have been admitted by the Learned CITA. He placed reliance on the decision of Hon‟ble Delhi High Court in the case of CIT vs Virgin Securities and Credits private limited reported in 332 ITR 396 (Del) and CIT vs Text Hundred India private limited reported in 239 CTR 263 (Del) for admission of the additional evidences in support of the claim of deduction. However, he fairly stated that for the year under consideration , the learned CITA had sought to completely reject the additional ground of appeal raised by the assessee and consequentially the additional evidences were also rejected by the learned CITA with reg…

VENKATESHWARA WIRES PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 322/JPR/2024[2018-19]Status: DisposedITAT Jaipur09 Sept 2024AY 2018-19

Bench: The Ld. Ao As Well As Before The Ld. Cit(A) As The Documents Submitted Was Only In Support Of Confirmations & Other Documents Already Submitted & No New Documents Were Submitted. 2. The Assessee Craves Your Indulgence To Add Amend Or Alter All Or Any Grounds Of Appeal Before Or At The Time Of Hearing.”

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Anoop Singh, Addl. CIT

Section 133(6)Section 142(1)Section 143(3)Section 68Section 801ASection 80I

…der Rules 29 of Appellate Tribunal Rules, Tribunal has discretion to admit additional evidence in interest of justice once Tribunal affirms opinion that doing so would be necessary for proper adjudication of the matter. (3) CIT Vs. Text Hundred India (P) Ltd (239 CTR 263 (Delhi) Where the Tribunal found that CIT(A) had wrongly treated papers filed by assessee as new evidence, said finding was finding of fact and could not be said to be perverse. (4) CIT Vs. Sikka Overseas (P) Ltd (2010 328 ITR 641(Delhi) Once it is found that party intending to lead evidence before Tribunal for first time was prevented by suffici…