Esthuri Aswathiah v. CIT, Mysore

66 ITR 478Supreme Court of India1967#4069 most cited

What is Esthuri Aswathiah v. CIT, Mysore authority for?

The Income Tax Appellate Tribunal functions judicially and must decide all questions of fact and law before it. The Tribunal may act upon probabilities and use presumptions to bridge gaps in evidence, especially when conclusive proof is not available due to delays or the nature of transactions.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2012 to 2026.

Also referred to as

Esthuri Aswathiah v. CIT · Tribunal's duty · judicial function · questions of fact and law · material on record · conclusive proof · probabilities · presumptions · gaps in evidence · delay in transactions

Sections most often in play

Section 119Section 12ASection 12A(1)(ac)(iii)Section 80G(5)Section 80G(5)(iii)Section 12AASection 80G(5)(iv)(B)Section 1963
Read the full judgment

Issues it is cited on

section 52(2)section 209(1)section 119(1)section 209section 66section 195(1)section 195(2)section 80g(5)(ii)section 52section 80g(5)(iv)section 80g(5)(iii)section 260

Judgments citing Esthuri Aswathiah v. CIT, Mysore

Siddhi Vinayak Shiksha Prasar Evam Samaj Kalyan Samiti, Gwalior vs. CIT(Exemption), Bhopal

In the result, the both the appeals ITA No

ITA 579/AGR/2025[2025-26]Status: DisposedITAT Agra20 Feb 2026AY 2025-26

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 12A(1)(ac)Section 80G(5)(iv)

…ch, 2006 narrating the events that led to the delay. 19. In the above circumstances, it seems to us that the Tribunal has acted judicially, taking note of all the facts and circumstances including probabilities of the case. In Esthuri Aswathiah vs. CIT (1967) 66 ITR 478 (SC), the Supreme Court outlined the duties of the Tribunal in the following words: "The function of the Tribunal in hearing an appeal is purely judicial. It is under a duty to decide all questions of fact and law raised in the appeal before it for that purpose it must consider whether on the materials relied CIT (Exemption) Bhopal upon by the ass…

Siddhi Vinayak Shiksha Prasar Evam Samaj Kalyan Samiti, Gwalior vs. CIT(Extemption), Bhopal

In the result, the both the appeals ITA No

ITA 578/AGR/2025[2025-26]Status: DisposedITAT Agra20 Feb 2026AY 2025-26

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 12A(1)(ac)Section 80G(5)(iv)

…ch, 2006 narrating the events that led to the delay. 19. In the above circumstances, it seems to us that the Tribunal has acted judicially, taking note of all the facts and circumstances including probabilities of the case. In Esthuri Aswathiah vs. CIT (1967) 66 ITR 478 (SC), the Supreme Court outlined the duties of the Tribunal in the following words: "The function of the Tribunal in hearing an appeal is purely judicial. It is under a duty to decide all questions of fact and law raised in the appeal before it for that purpose it must consider whether on the materials relied CIT (Exemption) Bhopal upon by the ass…

Shri Achleshwar Mahadevji Ji Sarvjanik Niyas, Gwalior vs. CIT(E), Bhopal

In the result, the appeal is allowed for statistical purposes

ITA 417/AGR/2025[2025-26]Status: DisposedITAT Agra16 Feb 2026AY 2025-26

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year : 2025-26 Shri Achleshwar Mahadev Ji V Cit (Exemption) Sarvajanik Nyas, Sanatan Bhopal Dharm Mandir Road Gwalior- 474 001 Pan : Aahts1225J (Appellant) (Respondent)

Section 80GSection 80G(5)(iii)

…ch, 2006 narrating the events that led to the delay. 19. In the above circumstances, it seems to us that the Tribunal has acted judicially, taking note of all the facts and circumstances including probabilities of the case. In Esthuri Aswathiah vs. CIT (1967) 66 ITR 478 (SC), the Supreme Court outlined the duties of the Tribunal in the following words: "The function of the Tribunal in hearing an appeal is purely judicial. It is under a duty to decide all questions of fact and law raised in the appeal before it for that purpose it must consider whether on the materials relied 10 Shri Achleshwar Mahadev Ji Sarvaj…

Bhai Daya Singh Ji Bhai Himmat Singh Ji Nishkam Satsang Sabha Through Its Managing Trustee, Ludhiana, Punjab vs. The Commissioner of Income-Tax (Exemptions), Chandigarh

Accordingly. 22. In the combined result, both appeals (ITA No.728 & 732/SRT/2023) are allowed for statistical purposes in above terms

ITA 258/ASR/2025[2025-2026]Status: DisposedITAT Amritsar22 Aug 2025AY 2025-2026

Bench: Sh. Udayan Das Gupta & Sh. Khettra Mohan Roy

Section 80GSection 80G(5)Section 80G(5)(iii)

…14.03.2006 narrating the events that led to the delay. . In the above circumstances, it seems to us that the Tribunal has acted judicially, taking note of all the facts and circumstances including probabilities of the case. In Esthuri Aswathiah v. CIT [1967] 66 ITR 478 (SC), the Supreme Court outlined the duties of the Tribunal in the following words: - "The function of the Tribunal in hearing an appeal is purely judicial. It is under a duty to decide all questions of fact and law raised in the appeal before it: for that purpose, it must consider whether on the materials relied upon by the assessee his plea is m…

Bhai Daya Singh Ji Bhai Dharam Singh Ji Nishkam Satsang Sabha, Ludhiana vs. The Commissioner of Income-Tax (Exemptions), Chandigarh

Accordingly. 22. In the combined result, both appeals (ITA No.728 & 732/SRT/2023) are allowed for statistical purposes in above terms

ITA 257/ASR/2025[2025-2026]Status: DisposedITAT Amritsar22 Aug 2025AY 2025-2026

Bench: Sh. Udayan Das Gupta & Sh. Khettra Mohan Roy

Section 80GSection 80G(5)Section 80G(5)(iii)

…14.03.2006 narrating the events that led to the delay. . In the above circumstances, it seems to us that the Tribunal has acted judicially, taking note of all the facts and circumstances including probabilities of the case. In Esthuri Aswathiah v. CIT [1967] 66 ITR 478 (SC), the Supreme Court outlined the duties of the Tribunal in the following words: - "The function of the Tribunal in hearing an appeal is purely judicial. It is under a duty to decide all questions of fact and law raised in the appeal before it: for that purpose, it must consider whether on the materials relied upon by the assessee his plea is m…

Rohit Gandhi vs. Income Tax Officer

The appeal is allowed in the aforesaid terms

ITA/957/2018HC Delhi28 Mar 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

Section 132Section 139Section 143(3)

…luer. On this ground alone, the additions made by the AO and as upheld by other authorities is unsustainable. It is well settled that additions cannot be made on unfounded surmises. 15. In Esthuri Aswathiah v. Commissioner of Income Tax, Mysore : (1967) 66 ITR 478, the Supreme Court faulted the learned ITAT in estimating the Assessee’s income from undisclosed sources without any evidence and observed as under: “6. …… The function of the Tribunal in hearing an appeal is purely judicial. It is under a duty to decide all questions of fact and law raised in the appeal before it : for that purpose it must…

Krupa Vilas Gau Seva Trust, Kutch vs. CIT(Exemption), Ahmedabad

ITA 163/RJT/2024[NA]Status: DisposedITAT Rajkot24 Mar 2025

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपीलसं./Ita No. 162/Rjt/2023 (Assessment Year: Na) (Hybrid Hearing) Krupa Vilas Gau Seva Trust, Vs. Cit(Exemption), Kutch. Ahmedabad. Anjar, Anjar Road, Bhimasar Taluka Anjar, Kutch-370240. स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaetk8746K (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita No. 163/Rjt/2023 (Assessment Year: Na) (Hybrid Hearing) Krupa Vilas Gau Seva Trust, Vs. Cit(Exemption), Kutch. Ahmedabad. Anjar, Anjar Road, Bhimasar Taluka Anjar, Kutch-370240. स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaetk8746K (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) निर्धारितीकीओरसे/Assessee By : Shri Kalpesh Doshi, Ar राजस्वकीओरसे/Respondent By : Shri Sanjay Punglia, Cit Dr सुनवाईकीतारीख / Date Of Hearing : 09/01/2025 घोषणाकीतारीख / Date Of Pronouncement : 24/03/2025 1 | Page

For Appellant: Shri Kalpesh Doshi, ARFor Respondent: Shri Sanjay Punglia, CIT DR
Section 12ASection 12A(1)(ac)Section 80G(5)

…14.03.2006 narrating the events that led to the delay. 19. In the above circumstances, it seems to us that the Tribunal has acted judicially, taking note of all the facts and circumstances including probabilities of the case. In EsthuriAswathiah v. CIT [1967] 66 ITR 478 (SC), the Supreme Court outlined the duties of the Tribunal in the following words: - "The function of the Tribunal in hearing an appeal is purely judicial. It is under a duty to decide all questions of fact and law raised in the appeal before it: for that purpose it must consider whether on the materials relied upon by the assessee his plea is ma…

Krupa Vilas Gau Seva Trust, Kutch vs. CIT(Exemption), Ahmedabad

Appeals of the assessee are allowed for statistical purposes

ITA 162/RJT/2024[NA]Status: DisposedITAT Rajkot24 Mar 2025

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 162/Rjt/2023 (Assessment Year: Na) (Hybrid Hearing)

For Appellant: Shri Kalpesh Doshi, ARFor Respondent: Shri Sanjay Punglia, CIT DR
Section 12ASection 12A(1)(ac)Section 80G(5)

…14.03.2006 narrating the events that led to the delay. 19. In the above circumstances, it seems to us that the Tribunal has acted judicially, taking note of all the facts and circumstances including probabilities of the case. In EsthuriAswathiah v. CIT [1967] 66 ITR 478 (SC), the Supreme Court outlined the duties of the Tribunal in the following words: - "The function of the Tribunal in hearing an appeal is purely judicial. It is under a duty to decide all questions of fact and law raised in the appeal before it: for that purpose it must consider whether on the materials relied upon by the assessee his plea is ma…

Aatma Prakash Mental Health Foundation, Indore vs. Commissioner of Income Tax (Exemption), Bhopal

Appeal is allowed for statistical purpose

ITA 107/IND/2024[N.A.]Status: DisposedITAT Indore20 May 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaatma Prakash Mental Cit (Exemption), Health Foundation, Bhopal बनाम/ 738, Nehru Nagar, Vs. Indore. (Appellant/Assessee) (Respondent/Revenue) Pan: Aaoca9170A Assessee By Shri Apurva Mehta & Shri Rajesh Mehta, Ars Revenue By Shri Ram Kumar Yadav, Cit Dr Date Of Hearing 16.05.2024 Date Of Pronouncement 20.05.2024

Section 12ASection 253(5)Section 8Section 80G(5)

….03.2006 narrating the events that led to the delay. 19. In the above circumstances, it seems to us that the Tribunal has acted judicially, taking note of all the facts and circumstances including probabilities of the case. In Esthuri Aswathiah v. CIT [1967] 66 ITR 478 (SC), the Supreme Court outlined the duties of the Tribunal in the following words: - "The function of the Tribunal in hearing an appeal is purely judicial. It is under a duty to decide all questions of fact and law raised in the appeal before it: for that purpose it must consider whether on the materials relied upon by the assessee his plea is m…

Rabdi Vibhag Progressive Kelavni Mandal, Valsad vs. CIT(Exemption), Ahmedabad

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 797/AHD/2023[NA]Status: DisposedITAT Ahmedabad24 Jan 2024

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iv)

…4.03.2006 narrating the events that led to the delay. 19. In the above circumstances, it seems to us that the Tribunal has acted judicially, taking note of all the facts and circumstances including probabilities of the case. In Esthuri Aswathiah v. CIT [1967] 66 ITR 478 (SC), the Supreme Court outlined the duties of the Tribunal in the following words: - "The function of the Tribunal in hearing an appeal is purely judicial. It is under a duty to decide all questions of fact and law raised in the appeal before it: for that purpose it must consider whether on the materials relied upon by the assessee his plea is ma…

Sh. Surinder Singh S/O Sh. Chanan Singh, Batala vs. The Income Tax Officer, Batala

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 430/ASR/2016[2012-13]Status: DisposedITAT Amritsar31 May 2018AY 2012-13

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 430/(Asr)/2016 Assessment Year: 2012-13

For Appellant: Sh. Ashwani Kalia (C.A.)For Respondent: Sh. Bhawani Shankar (D.R.)
Section 143(1)Section 143(3)

…ithout granting reasonable opportunity of hearing. As explained by the Hon'ble jurisdictional High Court in CIT v. SAS Educational Society [2009] 319 ITR 65 (P&H), also referred to during hearing, and relying on the decision in Esthuri Aswathiah v. CIT [1967] 66 ITR 478 (SC), that the Tribunal cannot set aside the impugned order unless it records a finding that the assessee was not granted proper opportunity to present his case. We have in the instant case, in fact, recorded a finding to the contrary. Why, even no explanation for not availing the several opportunities stands stated. The assessee fails on his Grou…

DIT 1, International Taxation vs. Alcatel Lucent Usa, Inc

ITA/338/2012HC Delhi07 Nov 2013

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 133Section 142Section 148Section 260A

…made by the assessee to the Indian payers ITA Nos.327-330 & 336-340/2012 Page 24 of33 since otherwise the denial of its tax liability on its Indian income would have served little purpose for the assessee. 22. .In Esthuri Aswathiah vs. CIT, Mysore i (1967) 66 ITR 478, a three Judge bench of the Supreme Court, while expounding on the functions of the Tribunal and its duties while disposing of the appeals, had this.to say: . s,T proof oj act uvin probabilities, fuM&rf&mvtions may sunUv gaps iriMie evidence whidHih^^iU, on account ofdMav . or the Mature ofthe tramiict&^MMbr other reasoni! be suDpliechfrom B^kj^he…

DIT 1 International Taxation vs. Alcatel Lucent World Services Inc

ITA/340/2012HC Delhi07 Nov 2013

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 133Section 142Section 148Section 260A

…made by the assessee to the Indian payers ITA Nos.327-330 & 336-340/2012 Page 24 of33 since otherwise the denial of its tax liability on its Indian income would have served little purpose for the assessee. 22. .In Esthuri Aswathiah vs. CIT, Mysore i (1967) 66 ITR 478, a three Judge bench of the Supreme Court, while expounding on the functions of the Tribunal and its duties while disposing of the appeals, had this.to say: . s,T proof oj act uvin probabilities, fuM&rf&mvtions may sunUv gaps iriMie evidence whidHih^^iU, on account ofdMav . or the Mature ofthe tramiict&^MMbr other reasoni! be suDpliechfrom B^kj^he…

DIT-1, International Taxation vs. Alcatel Lucent World Services Inc

ITA/337/2012HC Delhi07 Nov 2013

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 133Section 142Section 148Section 260A

…made by the assessee to the Indian payers ITA Nos.327-330 & 336-340/2012 Page 24 of33 since otherwise the denial of its tax liability on its Indian income would have served little purpose for the assessee. 22. .In Esthuri Aswathiah vs. CIT, Mysore i (1967) 66 ITR 478, a three Judge bench of the Supreme Court, while expounding on the functions of the Tribunal and its duties while disposing of the appeals, had this.to say: . s,T proof oj act uvin probabilities, fuM&rf&mvtions may sunUv gaps iriMie evidence whidHih^^iU, on account ofdMav . or the Mature ofthe tramiict&^MMbr other reasoni! be suDpliechfrom B^kj^he…

DIT 1 International Taxation vs. Alcatel Lucent World Services Inc

ITA/336/2012HC Delhi07 Nov 2013

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 133Section 142Section 148Section 260A

…made by the assessee to the Indian payers ITA Nos.327-330 & 336-340/2012 Page 24 of33 since otherwise the denial of its tax liability on its Indian income would have served little purpose for the assessee. 22. .In Esthuri Aswathiah vs. CIT, Mysore i (1967) 66 ITR 478, a three Judge bench of the Supreme Court, while expounding on the functions of the Tribunal and its duties while disposing of the appeals, had this.to say: . s,T proof oj act uvin probabilities, fuM&rf&mvtions may sunUv gaps iriMie evidence whidHih^^iU, on account ofdMav . or the Mature ofthe tramiict&^MMbr other reasoni! be suDpliechfrom B^kj^he…

DIT 1 International Taxation vs. Alcatel Lucent World Services Inc

ITA/329/2012HC Delhi07 Nov 2013

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 133Section 142Section 148Section 260A

…made by the assessee to the Indian payers ITA Nos.327-330 & 336-340/2012 Page 24 of33 since otherwise the denial of its tax liability on its Indian income would have served little purpose for the assessee. 22. .In Esthuri Aswathiah vs. CIT, Mysore i (1967) 66 ITR 478, a three Judge bench of the Supreme Court, while expounding on the functions of the Tribunal and its duties while disposing of the appeals, had this.to say: . s,T proof oj act uvin probabilities, fuM&rf&mvtions may sunUv gaps iriMie evidence whidHih^^iU, on account ofdMav . or the Mature ofthe tramiict&^MMbr other reasoni! be suDpliechfrom B^kj^he…

DIT 1 International Taxation vs. Alcatel Lucent World Services Inc

ITA/328/2012HC Delhi07 Nov 2013

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 133Section 142Section 148Section 260A

…made by the assessee to the Indian payers ITA Nos.327-330 & 336-340/2012 Page 24 of33 since otherwise the denial of its tax liability on its Indian income would have served little purpose for the assessee. 22. .In Esthuri Aswathiah vs. CIT, Mysore i (1967) 66 ITR 478, a three Judge bench of the Supreme Court, while expounding on the functions of the Tribunal and its duties while disposing of the appeals, had this.to say: . s,T proof oj act uvin probabilities, fuM&rf&mvtions may sunUv gaps iriMie evidence whidHih^^iU, on account ofdMav . or the Mature ofthe tramiict&^MMbr other reasoni! be suDpliechfrom B^kj^he…

DIT 1 International Taxation vs. Alcatel Lucent World Services Inc

ITA - 340 / 2012HC Delhi07 Nov 2013
Section 133Section 142Section 148Section 260A

…ssee to the Indian payers ITA Nos.327-330 & 336-340/2012 Page 24 of33 2013:DHC:7845-DB since otherwise the denial of its tax liability on its Indian income would have served little purpose for the assessee. 22. .In Esthuri Aswathiah vs. CIT, Mysore i (1967) 66 ITR 478, a three Judge bench of the Supreme Court, while expounding on the functions of the Tribunal and its duties while disposing of the appeals, had this.to say: . s,T proof oj act uvin probabilities, fuM&rf&mvtions may sunUv gaps iriMie evidence whidHih^^iU, on account ofdMav . or the Mature ofthe tramiict&^MMbr other reasoni! be suDpliechfrom B^kj^he…

DIT-1, International Taxation vs. Alcatel Lucent World Services Inc

ITA - 337 / 2012HC Delhi07 Nov 2013
Section 133Section 142Section 148Section 260A

…ssee to the Indian payers ITA Nos.327-330 & 336-340/2012 Page 24 of33 2013:DHC:7845-DB since otherwise the denial of its tax liability on its Indian income would have served little purpose for the assessee. 22. .In Esthuri Aswathiah vs. CIT, Mysore i (1967) 66 ITR 478, a three Judge bench of the Supreme Court, while expounding on the functions of the Tribunal and its duties while disposing of the appeals, had this.to say: . s,T proof oj act uvin probabilities, fuM&rf&mvtions may sunUv gaps iriMie evidence whidHih^^iU, on account ofdMav . or the Mature ofthe tramiict&^MMbr other reasoni! be suDpliechfrom B^kj^he…

DIT 1 International Taxation vs. Alcatel Lucent World Services Inc

ITA - 336 / 2012HC Delhi07 Nov 2013
Section 133Section 142Section 148Section 260A

…ssee to the Indian payers ITA Nos.327-330 & 336-340/2012 Page 24 of33 2013:DHC:7845-DB since otherwise the denial of its tax liability on its Indian income would have served little purpose for the assessee. 22. .In Esthuri Aswathiah vs. CIT, Mysore i (1967) 66 ITR 478, a three Judge bench of the Supreme Court, while expounding on the functions of the Tribunal and its duties while disposing of the appeals, had this.to say: . s,T proof oj act uvin probabilities, fuM&rf&mvtions may sunUv gaps iriMie evidence whidHih^^iU, on account ofdMav . or the Mature ofthe tramiict&^MMbr other reasoni! be suDpliechfrom B^kj^he…

Esthuri Aswathiah v. CIT, Mysore (66 ITR 478) — Cited in 29 Judgments | BharatTax