Udhavdas Kewalram v. CIT
What is Udhavdas Kewalram v. CIT authority for?
The Income-tax Appellate Tribunal performs a judicial function under the Indian Income-tax Act, invested with authority to finally determine all questions of fact. When deciding an appeal, the Tribunal must consider all material facts with due care, record findings on all contentions, and maintain a judicial balance between the revenue and taxpayer claims. The power to condone delay by enacting section 5 of the Limitation Act of 1963 enables courts, including the Tribunal, to do substantial justice, with "sufficient cause" being an elastic expression.
judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2026.
Also referred to as
Udhavdas Kewalram v. CIT · Udhavdas Kewalram 1967 SC · ITAT judicial function · Income Tax Appellate Tribunal fact finding · questions of fact finality · condonation of delay section 5 Limitation Act · sufficient cause · ITAT appellate powers · section 260A · judicial balance Tribunal
