How many judgments cite Smt. Prabhavati S. Shah v. CIT?

186 judgments on BharatTax cite Smt. Prabhavati S. Shah v. CIT (231 ITR 1), spanning 2015 to 2026.

Which sections of the Income Tax Act does Smt. Prabhavati S. Shah v. CIT come up under?

It is most often cited in judgments turning on Section 1961, Section 143(3), Section 1961), Section 142(1), Section 147, Section 68.

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

Sections most often in play

Section 1961 Section 143(3)Section 1961)Section 142(1)Section 147 Section 68 Section 250 Section 1962

Issues it is cited on

section 250(4)admission of additional evidence source of source shell company rule 46a section 246 section 41 addition under section 68 principal commissioner of income-tax section 251 share application money documents seized

Judgments citing Smt. Prabhavati S. Shah v. CIT

Deputy Commissioner of Income Tax-(1), Raipur vs. Goenka Rockwool India Private Limited, Raipur

In the result, appeal of the Revenue is allowed for statistical purposes

ITA 453/RPR/2025[2013-14]Status: DisposedITAT Raipur17 Nov 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.453/Rpr/2025 Co No. 18/Rpr/2025 "नधा"रण वष" / Assessment Year : 2013-14 The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.)

For Appellant: Shri R.B Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 143(3)Section 147Section 250

…46A empowers the CIT(A) to admit the additional evidence. The appellant could submit the evidences before the AO due opportunity not given to the appellant during the assessment proceedings. The Hon’ble Bombay High Court in Smt. Prabhavati Shah's case (1998) 231 ITR 1 held that if prima facie an information, evidence is necessary to examine the claim of the assessee, the CIT(A) should consider the necessary evidence in exercise of powers u/s. 250(4) even if the case of the assessee does not fall within the four corners of the circumstances enumerated in Rule 46A(I). I am of the considered view that the said addi…

ACIT, Circle-1(1), New Delhi, C.R. Building vs. Aircom International India Pvt Ltd, Delhi

The appeal of the Revenue is dismissed

ITA 3096/DEL/2023[2014-15]Status: DisposedITAT Delhi14 Nov 2025AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year : 2014-15 Dcit, Vs. M/S Aircom International India Pvt. Ltd., Circle-1(1), M-12, Balrama House, New Delhi. Karampura Complex, Opp. Milan Cinema, Karam Pura West Delhi Delhi – 110 015. Pan: Aadca0915A (Appellant) (Respondent) Assessee By : Shri Salil Kapoor, Advocate; Ms Ananya Kapoor, Advocate; & Shri Shivam Yadav, Advocate. Revenue By : Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing : 06.11.2025 Date Of Pronouncement : 14.11.2025 Order

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Ajay Kumar Arora, Sr. DR

Section 143(3)Section 250(4)Section 36(1)(vii)Section 36(2)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year : 2014-15 DCIT, Vs. M/s Aircom International India Pvt. Ltd., Circle-1(1), M-12, Balrama House, New Delhi. Karampura Complex, Opp. Milan Cinema, Karam Pura West Delhi Delhi – 110 015. PAN: AADCA0915A (Appellant) (Respondent) Assessee by : Shri Salil Kapoor, Advocate; Ms Ananya Kapoor, Advocate; & Shri Shivam Yadav, Advocate. Revenue by : Shri Ajay Kumar Arora, Sr. DR Date of Hearing : 06.11.2025 Date of Pronouncement : 14.11.2025 ORDER PER…

Shiva Corporation (India) Limited, Jaipur vs. Dy. CIT, CC-3, Jaipur

In the result, appeal of the assessee stands allowed

ITA 1219/JPR/2024[2015-16]Status: DisposedITAT Jaipur21 Aug 2025AY 2015-16

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Mrs. Anita Rinesh, JCIT, Sr.-DR

Section 143(3)Section 2Section 2(14)

…nt is found acceptable. Even in the letter calling for the remand report is a general letter and not the specific letter calling for the remand report on additional evidence under Rule 46A. The Hon'ble Bombay High Court in Smt. Prabhavati S Shah's case (1998) 231 ITR 1 has observed to the effect that the CIT Appeal 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. In ITO vs. Bajoria Foundation (2001) 71 TTJ 343, the Calcutta Bench of the Tribunal followed Smt. Prabhavati S Shah…

Rajendra Kumar Agrawal, Jaipur vs. ACIT Cen Cir 1, C-Scheme, Jaipur

In the result, the appeal of the assessee is partly allowed

ITA 538/JPR/2025[2017-2018]Status: DisposedITAT Jaipur12 Aug 2025AY 2017-2018

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Rajesh Tetuka, Adv., ARFor Respondent: Sh. Gaurav Awasthi, JCIT, Sr. DR

Section 115BSection 143(3)Section 250Section 68

…ratio squarely applies on the facts of the present case inasmuch as here also his allegation was that the evidences were not filed before Assessing Officer, which is not justified ground for rejection. Also, kindly refer to Smt. Prabhavati Shah v. CIT [1998] 231 ITR 1 (Bom.), it is also a decision directly supporting the case of the assessee. The present case of the assessee also finds support from the decision of Hon'ble Bombay High Court in the case of CIT v. Suretech Hospital & Research Centre Ltd. [2007] 293 ITR 53 where the Hon'ble Court has held that its view of the finding recorded by the Tribunal that th…

Birla Infrastructure Limited, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle 4(1), Mumbai

In the result, appeal filed by the assessee is allowed for statistical

ITA 3907/MUM/2023[2011-12]Status: DisposedITAT Mumbai22 May 2025AY 2011-12

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhan

Section 115JSection 132Section 142(1)Section 14ASection 153ASection 250Section 276CSection 37(1)

…or affidavit to be filed or may allow such evidence to be adduced." 13.In support of their application, the assessee/appellant has relied the judgment of the Hon'ble Bombay High Court reported as Smt. Prabhavati S. Shah Vs. Commissioner of Income Tax, (1998) 231 ITR 1. Para 9 of the judgment of the Hon'ble Bombay High Court referred (supra) is relevant and reproduced as under: "9. We are also of the opinion that in the facts and circumstances of this case, even under rule 46A of the Rules the assessee should have been allowed to produce the additional evidence. The Appellate Assistant Commissioner, in our view,…

Bala Filling Station, Bharuch vs. ACIT, Circle-1, Bharuch

In the result, the appeal of the assessee is allowed for statistical

ITA 822/SRT/2024[2017-18]Status: DisposedITAT Surat13 May 2025AY 2017-18

Bench: Shripawan Singh& Shri Bijayananda Prusethआयकरअपीलसं./Ita No.822/Srt/2024 Assessment Year: (2017-18) (Hybridhearing) Bala Filling Station Vs. The Acit, Opp. Geb Substation, Jambusar Circle - 1, Road,Jambusar - 392150, Gujarat Bharuch "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aagfb8418F (अपीलाथ"/Appellant) (""थ"/Respondent)

Section 194C(6)Section 250Section 40Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRIPAWAN SINGH, JUDICIAL MEMBER& SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.822/SRT/2024 Assessment Year: (2017-18) (HybridHearing) Bala Filling Station Vs. The ACIT, Opp. GEB Substation, Jambusar Circle - 1, Road,Jambusar - 392150, Gujarat Bharuch "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAGFB8418F (अपीलाथ"/Appellant) (""थ"/Respondent) Appellant by Shri Mukund Rao, AR Respondent by ShriMukesh Jain, Sr. DR Date of Hearing 11/03/2025 Date of Pronouncement 13/05/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by the ass…

Abdul Aziz, Dudu vs. ITO Ward 7(3), Lal Kothi

In the result, the appeal of the assessee is allowed

ITA 1025/JPR/2024[2012-2013]Status: DisposedITAT Jaipur13 May 2025AY 2012-2013

For Appellant: Sh. Rajendra Sisodia, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT

Section 144Section 147Section 148Section 50C

…amended law, wherein he is no more empowered to restore back any matter which was earlier u/s.251(1)(a), necessitating a compulsory admission of the evidence before him in the interest of justice. The Bombay High Court in Smt. Prabhavati S Shah 's case (1998) 231 ITR 1 has given a new dimension to the provisions relating to admission of new evidence before the CIT(A). The interesting facts in this case were that loans taken by the assessee were added as undisclosed income u/s 68. Before the CIT(A), the assessee wanted to produce additional evidences in the form of xerox copies of cheques, a certificate from the b…

Jayesh Jadavji Thakkar, Surat vs. ITO, Ward 3(2)(1), Surat

In the result, appeal of the assessee is allowed for statistical purpose

ITA 930/SRT/2024[2017-18]Status: DisposedITAT Surat29 Apr 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.930/Srt/2024 Assessment Year: (2017-18) (Physical Hearing) Jayesh Jadavji Thakkar, Vs. The Ito, 402, Paradise Apartment, Mahadev Ward - 3(2)(1), Faliu, Katargam, Surat - 395004 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ajmpt4689H (Appellant) (Respondent) Appellant By Shri Suresh K. Kabra, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 17/02/2025 Date Of Pronouncement 29/04/2025

Section 115BSection 143(2)Section 144Section 250Section 253(3)Section 69A

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.930/SRT/2024 Assessment Year: (2017-18) (Physical hearing) Jayesh Jadavji Thakkar, Vs. The ITO, 402, Paradise Apartment, Mahadev Ward - 3(2)(1), Faliu, Katargam, Surat - 395004 Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No: AJMPT4689H (Appellant) (Respondent) Appellant by Shri Suresh K. Kabra, CA Respondent by Shri Ravi Kant Gupta, CIT-DR Date of Hearing 17/02/2025 Date of Pronouncement 29/04/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal…

Income Tax Officer, Ward-1(3)(1), Surat, Adajan vs. Nita Ravi Khandelwal, Ghod Dod Road, Surat

In the result, appeal of the revenue is allowed for statistical purpose

ITA 813/SRT/2024[2016-17]Status: DisposedITAT Surat29 Apr 2025AY 2016-17

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.813/Srt/2024 Assessment Year: (2016-17) (Hybrid Hearing) The Ito, Vs. Nita Ravi Khandelwal, Ward – 1(3)(1), 33, Pratistha Awas, Ghod Dod Road, Surat Surat – 395007, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Agsps2820A (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mukesh Jain, Sr. Dr Respondent By Shri Jaikishan Goel, Ca Date Of Hearing 13/02/2025 Date Of Pronouncement 29/04/2025

Section 250(2)Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.813/SRT/2024 Assessment Year: (2016-17) (Hybrid hearing) The ITO, Vs. Nita Ravi Khandelwal, Ward – 1(3)(1), 33, Pratistha Awas, Ghod Dod Road, Surat Surat – 395007, Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No: AGSPS2820A (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant by Shri Mukesh Jain, Sr. DR Respondent by Shri Jaikishan Goel, CA Date of Hearing 13/02/2025 Date of Pronouncement 29/04/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by…

ACIT, Circle-18(2), New Delhi vs. Niit Technologies Ltd., New Delhi

In the result, appeal of the Revenue in ITA No

ITA 3559/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Apr 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

Income Tax Officer, Panaji vs. Anil Raghuvir Sirsat, Parra Bardez

ITA 289/PAN/2024[2017-18]Status: DisposedITAT Panaji24 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 289/Pan/2024 Assessment Year : 2017-18 The Income Tax Officer, Ward-2(3), Panaji. . . . . . . . Appellant

For Appellant: Mr D E Robinson [‘Ld. AR’]For Respondent: Mr Manikandan [‘Ld. DR’]

Section 115BSection 133(6)Section 142(1)Section 144Section 250Section 253(2)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos. 289/PAN/2024 Assessment Year : 2017-18 The Income Tax Officer, Ward-2(3), Panaji. . . . . . . . Appellant V/s Anil Raghuvir Sirsat 1, Salis Waddo, Parra Bardez, North Goa, Goa-403510. PAN:BXHPS9851E . . . . . . . Respondent Appearances Assessee by: Mr D E Robinson [‘Ld. AR’] Revenue by : Mr Manikandan [‘Ld. DR’] Date of conclusive Hearing : 23/04/2025 Date of Pronouncement : 24/04/2025 ORDER PER G. D. PADMAHSHALI, AM; Against the DIN & Order N…

Oliria Foods and Beverages Limited, Jaipur vs. Income Tax Officer, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1531/JPR/2024[2022-23]Status: DisposedITAT Jaipur17 Apr 2025AY 2022-23

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. L. Poddar, Adv. &For Respondent: Sh. P. P. Meena, CIT

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 144B(1)(ix)

…6 ITD 236 If evidence produced by assessee is genuine, reliable and proves assessee's case than assessee should not be denied opportunity of it being produced even if he first time produces same before appellate authority. (iv) Smt. Prabhavati S. Shah Vs. CIT 231 ITR 1 (Bom.) Production of additional evidence – assessee taking loans from two creditors – ITO treating loans as income from undisclosed sources as summons could not be served on creditors – Assessee wanting to prove genuineness of loan by relying on fact that amount borrowed and repaid by cheques. Assessee producing Photostat copies of cheques and cert…

Nipro Tube Glass Private Limited, Thane vs. Additional, New Delhi

In the result, the appeal filed by the assessee is allowed for

ITA 2689/MUM/2024[2017-2018]Status: DisposedITAT Mumbai03 Apr 2025AY 2017-2018

Bench: Shri B R Baskaran & Shri Raj Kumar Chauhan

Section 142(1)Section 143(2)

…or affidavit to be filed or may allow such evidence to be adduced." 12.In support of their application, the assessee/appellant has relied the judgment of the Hon'ble Bombay High Court reported as Smt. Prabhavati S. Shah Vs. Commissioner of Income Tax, (1998) 231 ITR 1. Para 9 of the judgment of the Hon'ble Bombay High Court referred (supra) is relevant and reproduced as under: “9. We are also of the opinion that in the facts and circumstances of this case, even under rule 46A of the Rules the assessee should have been allowed to produce the additional evidence. The Appellate Assistant Commissioner, in our view,…

Pokharna Educational Trust, Shirur vs. CIT Exemption, Pune

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 44/PUN/2025[-]Status: DisposedITAT Pune27 Mar 2025

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Suhas Bora and Ms. Sampada IngaleFor Respondent: Shri Ajay Kumar Keshari, CIT

Section 12ASection 12A(1)(ac)Section 2Section 80G

…ship to the appellant and result in a failure of justice. 3. The appellant places reliance on the following judicial pronouncements, which support the admission of additional evidence when it is essential for rendering justice: Smt. Prabhavati S. Shah v. CIT [231 ITR 1 (Bom)] The Hon'ble Bombay High Court held that if certain documents are necessary for determining the true state of affairs, the first appellate authority should have admitted them even without a specific request. Keshav Mills Co. Ltd. v. CIT [56 ITR 365 (SC)] - The Hon'ble Supreme Court ruled that an appellate authority does not exceed its jurisdi…

Pokharna Educational Trust, Shirur vs. CIT Exemption, Pune

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 43/PUN/2025[-]Status: DisposedITAT Pune27 Mar 2025

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Suhas Bora and Ms. Sampada IngaleFor Respondent: Shri Ajay Kumar Keshari, CIT

Section 12ASection 12A(1)(ac)Section 2Section 80G

Deputy Commissioner of Income Tax, Jaipur vs. Shri Dulhe Ram Meena, Jaipur

ITA 288/JPR/2023[2020-21]Status: DisposedITAT Jaipur12 Mar 2025AY 2020-21

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Rajeev sogani, C.A. &For Respondent: Shri Anup Singh, Addl. CIT

Section 133(6)Section 143(3)Section 68Section 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 288/JPR/2023 fu/kZkj.k o"kZ@AssessmentYear : 2020-21 Deputy commissioner of Income cuke Shri Dulhe Ram Meena Vs. Tax, 17, Durga Vihar, Malviya Jaipur. Nagar, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFWPM4366E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Rajeev sogani, C.A. & Ms. Ruchika sogani, Adv. jktLo dh vksjls@Rev…

Kailash Chand, Jaipur vs. ITO Ward, Behror

In the result, the appeal of the assessee is allowed

ITA 565/JPR/2024[2012-13]Status: DisposedITAT Jaipur10 Mar 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Judicial Member)

For Appellant: Sh. Mahendra Gargieya, Adv. &For Respondent: Sh. Dinesh Badgujar, Addl. CIT

Section 142(1)Section 144Section 144BSection 147Section 148Section 234A

…ts discretion if such additional evidence would be necessary to do substantial justice in the matter. Kindly refer CIT v/s Text Hundred India (P) Ltd. (2011) 239 CTR (Del) 263, ITO v/s B.N. Bhattacharya (1978) 112 ITR 423 (Cal), Prabhavati S. Shah vs CIT 1998 231 ITR 1 (Bom.) D. These evidences go to the root of the issues and consideration thereof is must for a just decision thereon. Hence, under the totality of facts and circumstances, it is very humbly prayed that such evidence/s kindly be taken on record, considered and obliged. ” 10. We have heard the rival contentions and perused the material placed on re…

Ellora Construction Private Limited, Aurangabad vs. DCIT, Circle-1, Aurangabad

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2163/PUN/2024[2018-19]Status: DisposedITAT Pune05 Mar 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19 Ellora Construction Private Limited Dcit, Circle 1, Cidco Road, Azad Chowk, Vs. Aurangabad Aurangabad-431001 Pan: Aawca7578C (Appellant) (Respondent) Assessee By : Shri Suhas P Bora & Sampada Ingale Department By : Shri Ramnath P Murkunde Date Of Hearing : 04-03-2025 Date Of Pronouncement : 05-03-2025 O R D E R

For Appellant: Shri Suhas P Bora and Sampada IngaleFor Respondent: Shri Ramnath P Murkunde

Section 143(2)Section 36(1)(vii)

…ip to the appellant and result in a failure of justice. 3. The appellant places reliance on the following judicial pronouncements, which support the admission of additional evidence when it is essential for rendering justice:  Smt. Prabhavati S. Shah v. CIT [231 ITR 1 (Bom)] - The Hon'ble Bombay High Court held that if certain documents are necessary for determining the true state of affairs, the first appellate authority should have admitted them even without a specific request.  Keshav Mills Co. Ltd. v. CIT [56 ITR 365 (SC)] - The Hon'ble Supreme Court ruled that an appellate authority does not exceed its jur…

Sureshkumar Mavjibhai Bhingaradia, Individual, Bharuch vs. The DCIT, Circle 2(1)(1), Vadodara

In the result, appeal of the assessee is allowed for statistical purpose

ITA 355/SRT/2024[2012-13]Status: DisposedITAT Surat10 Feb 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.355/Srt/2024 Assessment Year: (2012-13) (Physical Hearing) Sureshkumar Mavjibhai Bhingaradia, Vs. The Acit, Plot No.3441/B, Near Pci Chowkdi, Circle – 2(1)(1), Gidc Estate, Bharuch - 393002 Vadodara "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acqpb6047G (Appellant) (Respondent) Appellant By Shri Tushar P. Hemani, Sr. Advocate With Shri Parimalsinh B. Parmar, Advocate Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 01/01/2025 Date Of Pronouncement 10/02/2025

Section 10Section 143(3)Section 144Section 148Section 14ASection 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.355/SRT/2024 Assessment Year: (2012-13) (Physical Hearing) Sureshkumar Mavjibhai Bhingaradia, Vs. The ACIT, Plot No.3441/B, Near PCI Chowkdi, Circle – 2(1)(1), GIDC Estate, Bharuch - 393002 Vadodara "थायीलेखासं./जीआइआरसं./PAN/GIR No: ACQPB6047G (Appellant) (Respondent) Appellant by Shri Tushar P. Hemani, Sr. Advocate with Shri Parimalsinh B. Parmar, Advocate Respondent by Shri Mukesh Jain, Sr. DR Date of Hearing 01/01/2025 Date of Pronouncement 10/0…

DCIT, Circle -6, Jaipur, Ncrb vs. Ascent Buildhome Developers Limited, Adarsh Nagar, Jaipur

In the result, the appeal of the revenue is dismissed

ITA 846/JPR/2024[2013-14]Status: DisposedITAT Jaipur30 Jan 2025AY 2013-14

For Appellant: Sh. Jitendra Wadhwa, CAFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 143(1)Section 143(2)Section 143(3)

…t record reasons for admitting additional evidence and ensure that the AO is provided with a reasonable opportunity to examine and rebut the same. Non-compliance with Rule 46A was deemed a violation of natural justice. 3. Smt. Prabhavati S. Shah v. CIT (1998) 231 ITR 1 (Bom) Ο The Bombay High Court emphasized that the conditions under Rule 46A must be fulfilled before additional evidence can be admitted. 4. DCIT v. Keshav Cement & Infra Ltd. (2015) 371 ITR 225 (Kar) Ο The Karnataka High Court held that failure to comply with Rule 46A vitiates the appellate order as it deprives the AO of the opportunity to contest…