CIT v. Textr Hundred India Pvt. Ltd.

239 CTR 263High Court2011#4479 most cited

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.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Text Hundred India Pvt. Ltd. · 239 CTR 263 · additional evidence · admission of evidence · Tribunal discretion · remand proceedings · Section 131(1A) · Section 153C

Sections most often in play

Section 143(3)Section 153CSection 153ASection 132Section 147Section 132(4)Section 131(1A)Section 143(1)

Issues it is cited on

section 158bb(1)retraction of statementsection 158bbsection 131(1a)section 153c(1)admission of additional evidencesection 292bsection 34block periodsection 153bsection 132(1)section 158b

Judgments citing CIT v. Textr Hundred India Pvt. Ltd.

Control Risks India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 979/DEL/2015[2010-11]Status: DisposedITAT Delhi27 Sept 2016AY 2010-11

Bench: Smt Diva Singh & Sh.Prashant Maharishi

Section 143(3)Section 144CSection 92C

…tted that these may be admitted as these are crucial and relevant for determining the issue before the tax authorities. Reliance was placed upon the decision of the Jurisdictional Delhi High Court in the case of CIT versus Text Hundred India Private Limited 239 CTR 263 (Delhi) pleading that procedures relating to filing of additional evidence is handmaid of Justice and Justice should not be allowed to be choked only because of some inadvertent error or oral omission on the part of the parties and the evidence may be taken into consideration. Reliance is also placed on CIT Vs. Hewlett Packard India: 314 ITR 55…

M/S. Smart Cube India Pvt. Ltd., New Delhi vs. ITO, New Delhi

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

ITA 631/DEL/2014[2009-10]Status: DisposedITAT Delhi22 Aug 2016AY 2009-10

Bench: Smt Diva Singh & Sh.Prashant Maharishi

Section 143(3)Section 144CSection 92C

…is to the extent of 72%. 4. Addressing Ground No.2.4 in the present appeal it was submitted that in the earlier year the ITAT had considered the prayer for admitting fresh evidences in paras 5 to 8 of its order and relying upon CIT vs Text Hundred Pvt. Ltd. 239 CTR 263 (Delhi) and was pleased to admit the evidences. Allowing the petition under Rule 29 the ITAT admitting Page 4 of 18 I.T.A .No.-631/Del/2014 the evidences had remanded the matter to the TPO/AO. Accordingly it was his submission that in the facts of the present case also similar prayer for admission of fresh evidences has been moved and consid…

ACIT, New Delhi vs. M/S Niit Ltd., New Delhi

In the result, the appeal filed by the Revenue is dismissed

ITA 4961/DEL/2012[2007-08]Status: DisposedITAT Delhi20 May 2016AY 2007-08

Bench: Smt. Diva Singh & Sh. O.P. Kantassessment Year: 2007-08 Acit, Circle 9(1), Room No. 163, Vs. M/S. Niit Ltd, B-234, Okhla Indl. C.R. Building, New Delhi Area, Phase-I, New Delhi Gir/Pan : Aaacn0085D (Appellant) (Respondent)

Section 10BSection 115JSection 143(3)

…as to whether the EOUs are to be treated as separate undertakings or they are in fact expansion of the business of the appellant company as held by the Assessing Officer . The Hon. jurisdictional High Court in the case of CIT vs. Text Hundred India Pvt. Ltd.: 239 CTR 263, held that Rule 29 enables the Tribunal to admit any additional evidence which would be necessary to do substantial justice in the matter. Their Lordships further observed that the various procedures, including that relating to filing of additional evidence, is handmade for justice and justice should not be allowed to be choked only because of so…

M/S. Dhv Global Engineering Center Bv, Noida vs. DDIT, Noida

In the result, assessee’s appeals stand allowed for statistical purposes

ITA 2300/DEL/2014[2009-10]Status: DisposedITAT Delhi24 Feb 2016AY 2009-10

Bench: Shri S.V. Mehrotra : & Shri Kuldip Singh :Asstt. Yr: 2009-10 & Ita Nos. 1238 & 1239/Del/2015 Asstt. Yrs: 2010-11 & 2011-12 Dhv Global Engineering Vs. Dcit International Taxation, Center Bv Noida. 14 Block-1, Sdf, Noida, Special Economic Zone, Noida. Pan: Aaccd 0804 G ( Appellant ) (Respondent) Appellant By : Shri Ajay Vohra Sr. Adv. Shri Neeraj Jain Adv. Ms. Deepika Agarwal Respondent By : Shri Amrendra Kumar Cit(Dr) Date Of Hearing : 18/01/2016. Date Of Order : 24/02/2016. O R D E R Per S.V. Mehrotra, A.M:

For Appellant: Shri Ajay Vohra Sr. AdvFor Respondent: Shri Amrendra Kumar CIT(DR)
Section 143(3)Section 144C

…the functional profile of the applicant and are relevant for deciding the issue involved in the present appeal. Your Honour's kind attention is invited to the decision of the jurisdictional Delhi High Court in the case of CIT VS. Text Hundred India Pvt. Ltd.: 239 CTR 263. In that case, their Lordships held that Rule 29, permitting the Tribunal to admit additional evidence is made to enable the Tribunal to admit any additional evidence which would be necessary to do substantial justice in the matter. Their Lordships further observed that the various procedures, including that relating to filing of additional evide…

Bg Exploraiton & Production India Ltd., New Delhi vs. Addl. DIT, Dehradun

In the result, the appeal of the Assessee stands allowed for statistical purposes

ITA 500/DEL/2013[2006-07]Status: DisposedITAT Delhi03 Feb 2016AY 2006-07

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. Anuj Arora, CIT(DR)
Section 195Section 40

…ssue against the appellant. Judicial Precedents: Judicial Precedents: Judicial Precedents: Judicial Precedents: Reference, in this regard, may be made to the decision of the jurisdictional Delhi High Court in the case of CIT vs. Text Hundred India Pvt. Ltd.:239 CTR 263. In that case, their Lordships held that Rule 29 of ITAT Rules, permitting the Tribunal to admit additional evidence is made to enable the Tribunal to admit any additional evidence which would be necessary to do substantial justice in the matter. Their Lordships further observed that the various procedures, including that relating to filing of ad…

M/S. Rajesh Buildcon & Infrastructure Pvt. Ltd., New Delhi vs. ITO, New Delhi

Accordingly, the appeal filed by the assessee stands statistically allowed

ITA 22/DEL/2013[2008-09]Status: DisposedITAT Delhi02 Dec 2015AY 2008-09

Bench: Shri N.K. Saini & Smt. Beena Pillai

Section 143(2)

…nd considered by this Hon. Court for the judicial disposal of the present appeal of the appellant. 6. The kind attention of this Hon. Court is invited to the decision of the Jurisdictional Delhi High Court in the case of “CIT vs. Text Hundred India Pvt. Ltd., 239 CTR 263.” In that case, their Lordships have held that Rule 29, enables the Tribunal to admit any additional evidence which would be necessary to do substantial justice in the matter. Their Lordships further observed that the various procedures, including that relating to filing of additional evidence, is handmade for justice and justice should not be al…