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

DIT 1 International Taxation vs. Alcatel Lucent World Services Inc

ITA - 329 / 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 - 328 / 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 Usa, Inc

ITA - 339 / 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 Usa, Inc

ITA - 338 / 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 Usa, Inc

ITA - 330 / 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-I, International Taxation vs. Alcatel Lucent Usa, Inc

The appeals are allowed

ITA/327/2012HC Delhi07 Nov 2013
For Respondent: Mr M. S. Syali, Sr. Advocate with Mr Mayank Nagi, Ms
Section 133Section 142Section 148Section 234BSection 260A

…2013:DHC:5710-DB ITA Nos.327-330 & 336-340/2012 Page 25 of 33 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 : (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: "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 mus…

Director of Income Tax (Exemption) vs. Vishwa Jagriti Mission

ITA-754/2010HC Delhi21 Dec 2012
Section 12ASection 260ASection 263Section 80GSection 80G(5)(vi)

…006 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 i…

Director of Income Tax vs. Vishwa Jagriti Mission

ITA - 754 / 2010HC Delhi21 Dec 2012
Section 12ASection 260ASection 263Section 80GSection 80G(5)(vi)

…006 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 i…

Director of Income Tax (Exemption) vs. Vishwa Jagriti Mission

ITA/754/2010HC Delhi21 Dec 2012
Section 12ASection 260ASection 263Section 80GSection 80G(5)(vi)

…006 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 i…