N.B. Surti Family Trust v. ITA Nos. 1852 to 1866 &

288 ITR 523Reported decision2007#5025 most cited

What is N.B. Surti Family Trust v. ITA Nos. 1852 to 1866 & authority for?

The Tribunal is justified in not entertaining new evidence where the assessee fails to discharge their onus and provide an explanation for not producing such evidence at a lower stage.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2013 to 2023.

Also referred to as

N.B. Surti Family Trust · new evidence · onus · lower stage · Tribunal · Assessing Officer · CIT-DR · revenue

Judgments citing N.B. Surti Family Trust v. ITA Nos. 1852 to 1866 &

Pr.CIT vs. Claridges Hotels( P) Ltd

The appeals are dismissed

ITA/600/2015HC Delhi15 Dec 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 132Section 153ASection 260Section 68

…s Page 5 of 13 6. The Commissioner of Income Tax (Appeals), [CIT(A)] had disallowed the additional documents and the appeal. In doing so he relied upon the decision of the Gujarat High Court in N.B. Surti Family Trust Vs. CIT [2007] 288 ITR 523 to hold that when the evidence is new and the assessee could not give any explanation as to why the additional documents could not be produced at the earlier stages, the Tribunal would be justified in sifting out of all such evidence. Hence, he declined to admit the additional evidence furnished by the assessee. The Tribunal, however, held…

The Pr. Commissioner of Income-Tax-1 vs. M/s. New River Software System Pvt Ltd

ITTA/599/2015HC Telangana30 Jun 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

The Commissioner of Income Tax-I vs. Adaptec [India] Ltd

ITTA/547/2013HC Telangana01 Nov 2013