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

Issues it is cited on

section 250(4)admission of additional evidencesource of sourceshell companyrule 46asection 246section 41addition under section 68principal commissioner of income-taxsection 251share application moneydocuments seized

Judgments citing Smt. Prabhavati S. Shah v. CIT

Deputy Commissioner of Income Tax, Central Circel-1(2, Nagpur vs. M/S. Vibrant Global Capital Ltd., Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 229/NAG/2022[2014-15]Status: DisposedITAT Nagpur25 Oct 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke
Section 143(3)Section 14ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.229/Nag./2022 (Assessment Year : 2014–15) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–1(2), Nagpur v/s M/s. Vibrant Global Capital Ltd. Unit no.202, Tower–A ……………. Respondent Peninsula Business Park Senapati Bapat Marg, Lower Parel Mumbai 400 013 PAN – aaacv5656j Assessee by : Shri Kishore P. Dewani Revenue by : Shri Sandipkumar Salunke Date of Hearing – 24/10/2024 Date of Order – 25/10/2024 O R D E R PER K.M. ROY, A.M. This appeal has been filed…

Ace Cabs Limited, Delhi vs. ACIT, Circle-1(2), Delhi, C R Building

In the result, appeal filed by the assessee is allowed

ITA 443/DEL/2024[2017-18]Status: DisposedITAT Delhi04 Oct 2024AY 2017-18

Bench: Shri Saktijit Dey, Hon’Ble & Shri S.Rifaur Rahmanace Cabs Limited, Vs. Acit, Circle 1 (2), 562, Silver Oak Lane, Delhi. M.G. Road, Ghitorni, Delhi – 110 030. (Pan : Aaica4494R) (Appellant) (Respondent) Assessee By : Shri Gaurav Jain, Advocate Ms. Bharti Sharma, Advocate Revenue By : Shri Kanv Bali, Sr. Dr Date Of Hearing : 23.07.2024 Date Of Order : 04.10.2024 Order Per S.Rifaur Rahman,Am: 1. This Appeal Has Been Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals), New Delhi [“Ld. Cit(A)”, For Short]/ National Faceless Appeal Centre (Nfac) Dated 12.12.2023 For The Assessment Year 2017-18. 2. The Assessee Submitted An Application Under Rule 29 Of The Itat Rules For Admitting The Additional Evidences & The Contents Thereof Are Reproduced Below:-

For Appellant: Shri Gaurav Jain, AdvocateFor Respondent: Shri Kanv Bali, Sr. DR
Section 142(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT and SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER ACE Cabs Limited, vs. ACIT, Circle 1 (2), 562, Silver Oak Lane, Delhi. M.G. Road, Ghitorni, Delhi – 110 030. (PAN : AAICA4494R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gaurav Jain, Advocate Ms. Bharti Sharma, Advocate REVENUE BY : Shri Kanv Bali, Sr. DR Date of Hearing : 23.07.2024 Date of Order : 04.10.2024 ORDER PER S.RIFAUR RAHMAN,AM: 1. This appeal has been filed by the assessee against the order of ld. Commissioner of Income Tax (Appeals), New Delhi…

Deputy Commissioner of Income Tax, Circle-1(1), New Delhi, Delhi vs. Acore Consulting Pvt Ltd, Dlehi

In the result, the appeal of the Revenue in ITA No

ITA 1308/DEL/2024[2014-15]Status: DisposedITAT Delhi13 Aug 2024AY 2014-15

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri C.S. Anand, AdvFor Respondent: Shri Kanv Bali, Sr. DR

…pportunity to have his say in the matter is supported by some more judgments such as CIT v. Babulal Jain 176 ITR 411 (MP); C. Unnikrishnan v. CIT 233 ITR 485 (Ker); and Ramprasad Sharma v. CIT 119 ITR 867 (All). 12. In the case of Smt. Prabhavati Shah v. CIT 231 ITR 1 (Bom) Hon'ble jurisdictional High Court dealt with a case where the assessee sought to produce fresh evidence before the first appellate authority for no good reasons for not having produced the same before the assessing officer. Referring to the provisions of rule 46A the Hon'ble Bombay High Court held that the first appellate authority was justif…

Heena Gems, Mumbai vs. ACIT - 19(1), Mumbai

In the result, the appeal filed by the assessee for A

ITA 4177/MUM/2023[2012-13]Status: DisposedITAT Mumbai22 Jul 2024AY 2012-13

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am

For Appellant: Ms. Ridhisha JainFor Respondent: Shri P. D. Chougule
Section 143(3)

…1 and oblige. For admission reliance is placed on the following decision: Jute Corporation of India Ltd. (187 ITR 688) National Thermal Power Corp Ltd (229 ITR 383) and the decision of the Hon'ble Bombay High Court in the case of Smt. Prabhavati S. Shah v CIT 231 ITR 1 (Bom). (A.Ys. 2011-12 & 2012-13) Heena Gems vs. ACIT 7. The above rebuttal of each and every reason given by the AO clearly points out that the assessee has not only been able to substantiate its claim, but has also filed all the relevant evidences to prove that there was an actual embezzlement. All these explanation and material on record proves b…

Heena Gems, Mumbai vs. ACIT-16(3), Mumbai

In the result, the appeal filed by the assessee for A

ITA 4145/MUM/2023[2011-12]Status: DisposedITAT Mumbai22 Jul 2024AY 2011-12

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am

For Appellant: Ms. Ridhisha JainFor Respondent: Shri P. D. Chougule
Section 143(3)

…1 and oblige. For admission reliance is placed on the following decision: Jute Corporation of India Ltd. (187 ITR 688) National Thermal Power Corp Ltd (229 ITR 383) and the decision of the Hon'ble Bombay High Court in the case of Smt. Prabhavati S. Shah v CIT 231 ITR 1 (Bom). (A.Ys. 2011-12 & 2012-13) Heena Gems vs. ACIT 7. The above rebuttal of each and every reason given by the AO clearly points out that the assessee has not only been able to substantiate its claim, but has also filed all the relevant evidences to prove that there was an actual embezzlement. All these explanation and material on record proves b…

Techman Buildwell Private Lmited, New Delhi vs. DCIT, Circle-25(2), New Delhi

The appeals of the assessee are partly allowed with the consequences following as per the

ITA 737/DEL/2020[2012-13]Status: DisposedITAT Delhi13 Jun 2024AY 2012-13

Bench: Shri Gs Pannu & Shri Anubhav Sharma

For Appellant: Shri Arta Trana Panda, AdvFor Respondent: Shri Amit Katoch, Sr. DR
Section 143(3)Section 43BSection 68

…that admission of additional evidence is vital to decide the issue and its admission would not cause any prejudice to the Revenue, rather, it would advance the cause of justice. Reliance is placed on following decisions; Smt. Prabhavati S Shah v. CIT (1998) 231 ITR 1 (Bom), CIT v. K Ravindranthan Nair (2004) 265 ITR 217 (Ker), Dwarika Prasad v. ITO (1997) 63 ITD 1 (Pat-TM). Abhay Kumar Shroff (1997) 63 ITD 144 (Pat-TM) and Electra (Jaipur) Ltd v. IAC 26 ITD 236 (Del). 6. It comes up that the appellant is a flagship company of the Techman group of companies and has developed various residential and commerci…

Techman Buildwell (P) Ltd., New Delhi vs. ACIT, New Delhi

The appeals of the assessee are partly allowed with the consequences following as per the

ITA 1618/DEL/2017[2011-12]Status: DisposedITAT Delhi13 Jun 2024AY 2011-12

Bench: Shri Gs Pannu & Shri Anubhav Sharma

For Appellant: Shri Arta Trana Panda, AdvFor Respondent: Shri Amit Katoch, Sr. DR
Section 143(3)Section 43BSection 68

…that admission of additional evidence is vital to decide the issue and its admission would not cause any prejudice to the Revenue, rather, it would advance the cause of justice. Reliance is placed on following decisions; Smt. Prabhavati S Shah v. CIT (1998) 231 ITR 1 (Bom), CIT v. K Ravindranthan Nair (2004) 265 ITR 217 (Ker), Dwarika Prasad v. ITO (1997) 63 ITD 1 (Pat-TM). Abhay Kumar Shroff (1997) 63 ITD 144 (Pat-TM) and Electra (Jaipur) Ltd v. IAC 26 ITD 236 (Del). 6. It comes up that the appellant is a flagship company of the Techman group of companies and has developed various residential and commerci…

Om Shanti Reltors, Mumbai vs. Income Tax Officer Ward-20(2)(3), Mumbai

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

ITA 4113/MUM/2023[2015-16]Status: DisposedITAT Mumbai05 Jun 2024AY 2015-16

Bench: Shri. Prashant Maharshi & Shri. Raj Kumar Chauhanom Shanti Realtors Vs. Income Tax Officer Ward- Omkar House, Off Eastern 20(2)(3) Highway, Opp. Sion Chunnabhatti 2Nd Floor, 210, Piramal Signal, Sion East, Mumbai – 400 Chambers, Parel, Mumbai – 022. 400 012. Pan: Aabfo1844K (Appellant) (Respondent)

Section 133(6)Section 143(1)Section 143(2)Section 250

…or affidavit to be filed or may allow such evidence to be adduced.” 20. 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 Om Shanti Realtors the additional evidence. The Appellate Assistant Commiss…

Sanjeev Mittal, Faridabad vs. DCIT, Circle- II, Faridabad

In the result, appeal of the assessee is allowed

ITA 7454/DEL/2018[2014-15]Status: DisposedITAT Delhi03 May 2024AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2014-15

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Anuj Garg, Sr. DR
Section 36(1)(iii)Section 40A(3)Section 68

…x Rules, 1962 (the “Rules”). It was submitted that clause (c) and (d) of the Rule 46A(1) is attracted in the case of the assessee. The Ld. CIT(A) considered the facts and relying on the decision of Hon’ble Bombay High Court in Prabhavati S. Shah v. CIT (1998) 231 ITR 1 (Bom) and decisions of Hon’ble P & H High Court in Arjun Dass vs. CIT (1975) 112 ITR 480 (P&H) and in CIT vs. Jind Co- operative Sugar Mills (2011) 335 ITR 43 (P&H) admitted the additional evidence submitted by the assessee before him. 6. The Ld. CIT(A) obtained remand report dated 17.08.2018 from the Ld. AO on the documentary evidences filed by t…

Shree Jay Limbach Co.Op. Credit Society Ltd., Ahmedabad vs. The ITO, Ward-1(2)(3), Ahmedabad

The appeals of the assessee are allowed for statistical purposes in above terms

ITA 573/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad28 Mar 2024AY 2013-14

Bench: Mrs. Annapurna Gupta

For Appellant: Shri H.V. Doshi, ARFor Respondent: Shri N.J. Vyas, Sr DR
Section 143(1)Section 154Section 250Section 28Section 56Section 80PSection 80P(2)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA Nos. 570 to 573/Ahd/2023 िनधा"रणवष"/Assessment Year: 2010-11 to 2013-14 Shree Jay Limbach Co. Op. Vs. The Income Tax Officer, Credit Society Ltd., Ward 1(2)(3), M-45, Madhupura Market, Ahmedabad Shahibaug, Cantonment S.O., Ahmedabad-380004 PAN : AADTS 8631 A अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri H.V. Doshi, AR Revenue by : Shri N.J. Vyas, Sr DR सुनवाई की तारीख/Date of Hearing : 16.01.2024 घोषणा की तारीख /Date of Pronouncement: 28.03.2024 आदेश/O R D E R These four appeals have bee…

Shree Jay Limbach Co.Op. Credit Society Ltd., Ahmedabad vs. The ITO, Ward-1(2)(3), Ahmedabad

The appeals of the assessee are allowed for statistical purposes in above terms

ITA 572/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad28 Mar 2024AY 2012-13

Bench: Mrs. Annapurna Gupta

For Appellant: Shri H.V. Doshi, ARFor Respondent: Shri N.J. Vyas, Sr DR
Section 143(1)Section 154Section 250Section 28Section 56Section 80PSection 80P(2)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA Nos. 570 to 573/Ahd/2023 िनधा"रणवष"/Assessment Year: 2010-11 to 2013-14 Shree Jay Limbach Co. Op. Vs. The Income Tax Officer, Credit Society Ltd., Ward 1(2)(3), M-45, Madhupura Market, Ahmedabad Shahibaug, Cantonment S.O., Ahmedabad-380004 PAN : AADTS 8631 A अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri H.V. Doshi, AR Revenue by : Shri N.J. Vyas, Sr DR सुनवाई की तारीख/Date of Hearing : 16.01.2024 घोषणा की तारीख /Date of Pronouncement: 28.03.2024 आदेश/O R D E R These four appeals have bee…

Shree Jay Limbach Co.Op. Credit Society Ltd., Ahmedabad vs. The ITO, Ward-1(2)(3), Ahmedabad

The appeals of the assessee are allowed for statistical purposes in above terms

ITA 571/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad28 Mar 2024AY 2011-12

Bench: Mrs. Annapurna Gupta

For Appellant: Shri H.V. Doshi, ARFor Respondent: Shri N.J. Vyas, Sr DR
Section 143(1)Section 154Section 250Section 28Section 56Section 80PSection 80P(2)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA Nos. 570 to 573/Ahd/2023 िनधा"रणवष"/Assessment Year: 2010-11 to 2013-14 Shree Jay Limbach Co. Op. Vs. The Income Tax Officer, Credit Society Ltd., Ward 1(2)(3), M-45, Madhupura Market, Ahmedabad Shahibaug, Cantonment S.O., Ahmedabad-380004 PAN : AADTS 8631 A अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri H.V. Doshi, AR Revenue by : Shri N.J. Vyas, Sr DR सुनवाई की तारीख/Date of Hearing : 16.01.2024 घोषणा की तारीख /Date of Pronouncement: 28.03.2024 आदेश/O R D E R These four appeals have bee…

Shree Jay Limbach Co.Op. Credit Society Ltd., Ahmedabad vs. The ITO, Ward-1(2)(3), Ahmedabad

The appeals of the assessee are allowed for statistical purposes in above terms

ITA 570/AHD/2023[2010-11]Status: DisposedITAT Ahmedabad28 Mar 2024AY 2010-11

Bench: Mrs. Annapurna Gupta

For Appellant: Shri H.V. Doshi, ARFor Respondent: Shri N.J. Vyas, Sr DR
Section 143(1)Section 154Section 250Section 28Section 56Section 80PSection 80P(2)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA Nos. 570 to 573/Ahd/2023 िनधा"रणवष"/Assessment Year: 2010-11 to 2013-14 Shree Jay Limbach Co. Op. Vs. The Income Tax Officer, Credit Society Ltd., Ward 1(2)(3), M-45, Madhupura Market, Ahmedabad Shahibaug, Cantonment S.O., Ahmedabad-380004 PAN : AADTS 8631 A अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri H.V. Doshi, AR Revenue by : Shri N.J. Vyas, Sr DR सुनवाई की तारीख/Date of Hearing : 16.01.2024 घोषणा की तारीख /Date of Pronouncement: 28.03.2024 आदेश/O R D E R These four appeals have bee…

DCIT Circle 13(2)(2), Mumbai vs. Nandanbala Commercials Private Limited, Mumbai

In the result, the appeal filed by the revenue is dismissed and cross objection filed by the assesse is also dismissed

ITA 1134/MUM/2023[2016-17]Status: DisposedITAT Mumbai29 Jan 2024AY 2016-17

Bench: Shri Aby T Varkey & Shri Amarjit Singhdy. Commissioner Of Vs. Nandanbala Commercials Income Tax Circle 13(2)(2) Private Limited Room No. 452, 4 Th Floor, (Formerly Known As Sanjay Infraspace Limited) Aayakar Bhavan, 1401-A, Wing One Bkc, M.K. Road, Plot No. C-66, G-Block, Mumbai – 400020 Bkc, Bandra-East Mumbai -400 092 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aavcs1575L Appellant .. Respondent

For Appellant: Madhur AgarwalFor Respondent: HM Bhatt
Section 143(2)Section 36(1)(ii)

…P a g e | 1 ITA No.1134/Mum/2023 CO 67/Mum/2023 DCIT 13(2)(2) Vs. Nandanbala Commercials Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Dy. Commissioner of Vs. Nandanbala Commercials Income Tax Circle 13(2)(2) Private Limited Room No. 452, 4 th Floor, (formerly known as Sanjay Infraspace Limited) Aayakar Bhavan, 1401-A, Wing One BKC, M.K. Road, Plot No. C-66, G-Block, Mumbai – 400020 BKC, Bandra-East Mumbai -400 092 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAVCS1575L Appellant .. Respondent C.O No.67/Mum/2023…

DCIT, Circle- 4(1)(1), Mumbai vs. Businessmatch Services (India) Pvt. Ltd., Mumbai

Accordingly, ITA number 2455/M/2023 for assessment year 2017 – 18 filed by the assessing officer is dismissed

ITA 2455/MUM/2023[2017]Status: DisposedITAT Mumbai18 Dec 2023

Bench: Shri Aby T Varkey, Jm & Shri Prashant Maharishi, Am

For Appellant: Shri Madhur Agarwal &For Respondent: Shri S Srinivasu, CIT DR
Section 143(3)Section 14ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JM AND SHRI PRASHANT MAHARISHI, AM ITA Nos. 1136 & 2455/Mum/2023 (Assessment Years: 2014-15 & 2017-18) ACIT-4(1)(1) Businessmatch Services (India) Room No.640, 6th Floor, Private Limited Aaykar Bhavan, Shop No.2, Neptune 11, Vs. M.K. Road, Smt. Nargis Dutt Road, Mumbai-400 020 Bandra West, Mumbai-400050 (Appellant) (Respondent) PAN No. AAACB6129N CO No. 61/Mum/2023 (Arising in ITA No.1136/Mum/2023 for A.Y. 2014-15) Businessmatch Services (India) ACIT-4(1)(1) Room No.640, 6th Floor, Private Limited Shop No.2, Neptune 11, Aaykar B…

ACIT, Circle-4(1)(1), Mumbai vs. M/S. Businessmatch Services (India) Pvt Ltd, Mumbai

Accordingly, ITA number 2455/M/2023 for assessment year 2017 – 18 filed by the assessing officer is dismissed

ITA 1136/MUM/2023[2014-15]Status: DisposedITAT Mumbai18 Dec 2023AY 2014-15

Bench: Shri Aby T Varkey, Jm & Shri Prashant Maharishi, Am

For Appellant: Shri Madhur Agarwal &For Respondent: Shri S Srinivasu, CIT DR
Section 143(3)Section 14ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JM AND SHRI PRASHANT MAHARISHI, AM ITA Nos. 1136 & 2455/Mum/2023 (Assessment Years: 2014-15 & 2017-18) ACIT-4(1)(1) Businessmatch Services (India) Room No.640, 6th Floor, Private Limited Aaykar Bhavan, Shop No.2, Neptune 11, Vs. M.K. Road, Smt. Nargis Dutt Road, Mumbai-400 020 Bandra West, Mumbai-400050 (Appellant) (Respondent) PAN No. AAACB6129N CO No. 61/Mum/2023 (Arising in ITA No.1136/Mum/2023 for A.Y. 2014-15) Businessmatch Services (India) ACIT-4(1)(1) Room No.640, 6th Floor, Private Limited Shop No.2, Neptune 11, Aaykar B…

Deputy Commissioner of Income-Tax, Central Circle, Ballari vs. Shri. Sripal Devichand Jain, Kalaburagi

In the result, the appeal by the revenue is dismissed and CO by the assessee is partly allowed

ITA 73/BANG/2023[2021-2022]Status: DisposedITAT Bangalore28 Nov 2023AY 2021-2022

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2021-22

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Nischal B., Addl.CIT(DR)(ITAT), Bengaluru
Section 69A

…ule 46A shall affect the power of the learned CIT(A) to direct the production of any document. x) The assessee places reliance on the following decisions – i) CIT v. Sanu Family Trust (2012) 19 taxmann.com 105 (Kar.) ii) Smt. Prabhavati S. Shah v. CIT (1998) 231 ITR 1 (Bom.) iii) CIT v. Dev Musco Lighting (P.) Ltd. (2009) 316 ITR 209 (Del.) iv) DCIT v. NE Technologies India (P.) Ltd. (2014) 151 ITD 783 (Hyd. - Trib.) v) ITO v. Industrial Roadways (2008) 112 ITD 293 (Mum. - Trib.) y) The assessee submits that it is a settled position of law that the power of the CIT(A) is plenary and is co-terminus with that of t…

Deputy Commissioner of Income Tax 12(2)(2), Mumbai vs. Group M Media (India) Private Limited, Mumbai

In the result the appeal filed by the revenue and cross objection filed by the assessee are stand dismissed

ITA 3087/MUM/2019[2011-12]Status: DisposedITAT Mumbai31 Oct 2023AY 2011-12

Bench: Aby T Varkey & Shri Amarjit Singhco No. 137/Mum/2021 (A.Y. 2011-12) Group M Media (India) Vs. Dcit-12(2)(2) Pvt. Ltd. Room No. 145, 1 St Floor, 8Th Floor, Commerz Aayakar Bhavan, International Business M.K. Road, Park, Oberoi Garden Mumbai-400020 City, Off Western Express Highway, Goregaon (E), Mumbai-400063 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaccm7365H Appellant .. Respondent Dcit-12(2)(2) Vs. Group M Media (India) Room No. 145, 1 St Floor, Pvt. Ltd. Aayakar Bhavan, 8Th Floor, Commerz M.K. Road, International Business Mumbai-400020 Park, Oberoi Garden City, Off Western Express Highway, Goregaon (E), Mumbai-400063 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaccm7365H Appellant .. Respondent Appellant By : Shri. Nikhil Tiwari Respondent By : Shri. Ganesh Rakh Date Of Hearing 27.10.2023 Date Of Pronouncement 31.10 .2023

For Appellant: Shri. Nikhil TiwariFor Respondent: Shri. Ganesh Rakh
Section 143(2)Section 143(3)Section 36(1)(iii)

…s :- 1. Mr. Ruch Shailesh and Mr. Chintan Shailesh Shah 2. Mr. Ghanshyan N Jaisingh 3. Mr. Nirmiti Realities Pvt. Ltd. The Ld. Counsel has also placed reliance on the following judicial pronouncement to admit the additional evidence.  Prabhavati S. Shah (231 ITR 1) (Bom HC).  CIT Vs. Ganibhai Wahabbhai (1998) 232 ITR 900(MP)  Dwarka Prasad 63 ITD 1 (Pat) (TM)  Abhay Kumar Shroff 63 ITD 144 (Pat) (TM)  K. Venkataramiah Vs. A. Seetharama Reddy AIR 1963 (SC) 1526  Rajmoti Industries (1995) 52 ITD 286 11. On the other hand, the Ld. DR supported the order of lower authorities. P a g e | 10 ITA No. 276…

Jagat Singh Rathore, Tonk vs. ITO WD 7(2), Jaipur

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

ITA 139/JPR/2023[2014-15]Status: DisposedITAT Jaipur18 Sept 2023AY 2014-15

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

For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Ms. Monisha Choudhary, Addl. CITa
Section 142(1)Section 143(2)Section 143(3)Section 234ASection 68

…its discretion if such additional evidences would be necessary to do substantial justice in the matter. Kindly refer CIT vs Tax Hundred India (P) Ltd. (2011) 239 CTR (Del) 263, ITO vs B.N. Bhattacharya (1978) 112 ITR 423 (Cal) Prabhavati S Shah vs CIT (1988) 231 ITR 1. 3 JAGAT SINGH RATHORE VS ITO, WARD 7 (2), JAIPUR 3.2 In this case, these evidences goes 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 humbly prayed that such evidences kindly be taken on record and obliged. 2.2 However, the ld. DR objected to th…

Kailash Chand Yadav, 100, Kalu Baba Ki Dhani, Sheoshinghpur, Akoda, Phulera-303338 vs. Income Tax Officer, Ward - 1(2), Jaipur

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

ITA 82/JPR/2023[2010-11]Status: DisposedITAT Jaipur11 Sept 2023AY 2010-11

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

For Appellant: Shri S.L. Poddar(Adv.)&For Respondent: Smt. Monisha Choudhary(Addl.CIT)
Section 142(1)Section 148Section 69A

…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.) 29 Kailash Chand Yadav vs. ITO 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 Photo…