Controller of Estate Duty v. R. Brahadeeswaran

163 ITR 680High Court1987#4621 most cited

What is Controller of Estate Duty v. R. Brahadeeswaran authority for?

An appellate authority has the power to admit additional grounds for adjudication, even if not raised before the lower authorities, provided the issue is legal in nature and no fresh evidence is required.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2023.

Also referred to as

Controller of Estate Duty v. R. Brahadeeswaran · 163 ITR 680 · additional ground · appellate authority · admission of additional ground · legal ground · no fresh evidence · assessment · income tax

Issues it is cited on

summons under section 131section 158bbsection 260section 260aloose paperssearch assessmentdocuments seizedsection 145section 131section 26section 142incriminating material

Judgments citing Controller of Estate Duty v. R. Brahadeeswaran

CIT vs. Chetan Das Lachman Das

In the result the appeals of the Revenue are allowed in the above

ITA - 1791 / 2010HC Delhi07 Aug 2012
Section 132Section 153ASection 260A

…ITA 2021/2010, 2045/2010, 1788/2010, 2023/2010, 1789/2010, 2024/2010 & 1791/2010 Page 1 of 26 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 14th May, 2012 % Date of Decision: 7th August, 2012 + ITA No.2021/2010 + ITA No.2045/2010 + ITA No.1788/2010 + ITA No.2023/2010 + ITA No.1789/2010 + ITA No.2024/2010 + ITA No.1791/2010 COMMISSIONE ROF INCOME TAX-VII .....Appellant Through: Ms. Rashmi Chopra, Sr. Standing Counsel. Versus CHETAN DAS LACHMAN DAS ....Respondent Through: Mr. Arvind Bansal, Advocate. CORAM:…

CIT vs. Chetan Das Lachman Das

In the result the appeals of the Revenue are allowed in the above

ITA - 1789 / 2010HC Delhi07 Aug 2012
Section 132Section 153ASection 260A

…ITA 2021/2010, 2045/2010, 1788/2010, 2023/2010, 1789/2010, 2024/2010 & 1791/2010 Page 1 of 26 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 14th May, 2012 % Date of Decision: 7th August, 2012 + ITA No.2021/2010 + ITA No.2045/2010 + ITA No.1788/2010 + ITA No.2023/2010 + ITA No.1789/2010 + ITA No.2024/2010 + ITA No.1791/2010 COMMISSIONE ROF INCOME TAX-VII .....Appellant Through: Ms. Rashmi Chopra, Sr. Standing Counsel. Versus CHETAN DAS LACHMAN DAS ....Respondent Through: Mr. Arvind Bansal, Advocate. CORAM:…

CIT vs. Chetan Das Lachman Das

In the result the appeals of the Revenue are allowed in the above

ITA - 2023 / 2010HC Delhi07 Aug 2012
Section 132Section 153ASection 260A

…ITA 2021/2010, 2045/2010, 1788/2010, 2023/2010, 1789/2010, 2024/2010 & 1791/2010 Page 1 of 26 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 14th May, 2012 % Date of Decision: 7th August, 2012 + ITA No.2021/2010 + ITA No.2045/2010 + ITA No.1788/2010 + ITA No.2023/2010 + ITA No.1789/2010 + ITA No.2024/2010 + ITA No.1791/2010 COMMISSIONE ROF INCOME TAX-VII .....Appellant Through: Ms. Rashmi Chopra, Sr. Standing Counsel. Versus CHETAN DAS LACHMAN DAS ....Respondent Through: Mr. Arvind Bansal, Advocate. CORAM:…

CIT vs. Chetan Das Lachman Das

In the result the appeals of the Revenue are allowed in the above

ITA - 1788 / 2010HC Delhi07 Aug 2012
Section 132Section 153ASection 260A

…ITA 2021/2010, 2045/2010, 1788/2010, 2023/2010, 1789/2010, 2024/2010 & 1791/2010 Page 1 of 26 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 14th May, 2012 % Date of Decision: 7th August, 2012 + ITA No.2021/2010 + ITA No.2045/2010 + ITA No.1788/2010 + ITA No.2023/2010 + ITA No.1789/2010 + ITA No.2024/2010 + ITA No.1791/2010 COMMISSIONE ROF INCOME TAX-VII .....Appellant Through: Ms. Rashmi Chopra, Sr. Standing Counsel. Versus CHETAN DAS LACHMAN DAS ....Respondent Through: Mr. Arvind Bansal, Advocate. CORAM:…

Commissione Rof Income Tax-VII vs. Chetan Das Lachman Das

In the result the appeals of the Revenue are allowed in the above

ITA/2021/2010HC Delhi07 Aug 2012
Section 132Section 153ASection 260A

…ITA 2021/2010, 2045/2010, 1788/2010, 2023/2010, 1789/2010, 2024/2010 & 1791/2010 Page 1 of 26 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 14th May, 2012 % Date of Decision: 7th August, 2012 + ITA No.2021/2010 + ITA No.2045/2010 + ITA No.1788/2010 + ITA No.2023/2010 + ITA No.1789/2010 + ITA No.2024/2010 + ITA No.1791/2010 COMMISSIONE ROF INCOME TAX-VII .....Appellant Through: Ms. Rashmi Chopra, Sr. Standing Counsel. Versus CHETAN DAS LACHMAN DAS ....Respondent Through: Mr. Arvind Bansal, Advocate. CORAM:…