Smt. Prabhavati S. Shah v. CIT
231 ITR 1High Court1998#512 most cited
What is Smt. Prabhavati S. Shah v. CIT authority for?
The first appellate authority must admit additional evidence if it is necessary for determining the true state of affairs and preventing undue hardship or a failure of justice, even without a specific request and particularly when the case falls under Rule 46A(1)(c).
186
judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.
Also referred to as
Smt. Prabhavati S. Shah v. CIT · Prabhavati S. Shah · admission of additional evidence · Rule 46A Income Tax Rules · CIT(A) appellate powers · Section 250 Income Tax Act · Section 251 Income Tax Act · production of additional evidence · undue hardship justice · true state of affairs · Appellate Assistant Commissioner powers
Also reported as
100 Taxmann 404
