Smt. Mishingar Kaur v. Central Government

104 ITR 120High Court1976#5167 most cited

What is Smt. Mishingar Kaur v. Central Government authority for?

The Appellate Assistant Commissioner (AAC) has the power to conduct further inquiries, permit fresh grounds of appeal, and raise new points during the disposal of an appeal, irrespective of Rule 46A.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2026.

Also referred to as

Smt. Mishingar Kaur · Central Government · 104 ITR 120 · Section 250 · Rule 46A · Appellate Assistant Commissioner · power to inquire · fresh grounds of appeal · new points

Sections most often in play

Section 147Section 148Section 68Section 115BBESection 132Section 142(1)Section 143(3)Section 153C

Issues it is cited on

section 46ashell companysource of sourcesection 250(4)section 246addition under section 68admission of additional evidencesection 41principal commissioner of income-taxrule 46ashare application moneydocuments seized

Judgments citing Smt. Mishingar Kaur v. Central Government

Mukesh Shivdas Sonar, Mumbai vs. ACIT CC-3, Thane

In the result, both the appeals of the assessee for A

ITA 1802/MUM/2020[2010-11]Status: DisposedITAT Mumbai24 May 2022AY 2010-11
Section 132Section 143(3)Section 153ASection 2(22)(e)

…250(4), the Ld. CIT(A) was empowered to make such further inquiry as he thinks fit and such power being quasi judicial power, it was incumbent on him to exercise the same if the facts and circumstances justify. 9. In Smt. Mohindar Kaur Vs Central Govt. (1976) 104 ITR 120”, “Section 250(5) confers power upon Ld. CIT(A) to permit the appellant to raise a fresh point which has not been even touched by rule 46A. The Court finally held that Rule 46A is not ultra virus section 250 or 251 of the Act. On the contrary, it gives a right to the appellant to produce additional evidence which was earlier not available to him.…

M/S Mathur Marketing Pvt.Ltd vs. Commissioner of Income Tax Delhi & Anr

ITA/90/2004HC Delhi26 Nov 2018

Bench: The High Court Under Section 260A Of The Income Tax Act, 1961. An Affidavit· Has Been Filed On Behalf Of The Appellant In Which It Has Been Stated That The Issue Of Powers Of Commissioner (Appeals) Had Come In Appeal Under Rule 46A & Were Specifically Raised Before The High Court.

Section 144Section 145Section 260A

…pe of his powers is conterminous with that of the Income-tax Officer. He can do what the Income- tax Officer can do and can also direct him to do what he has failed to do. " 14. Reliance was also placed on Smt Mohindar Kaur v Central Government (1976) (104 ITR 120). It was argued that the Court analyzed ITA No.90/2004 Page 14 of 18 the provisions of section 250(4) and section250(5) of the Act and observed that no part of Rule46A whittles down or impairs the power of CIT( A) to make further inquiry, conferred upon the first app…