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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
P.SAM KOSHY, SUDDALA CHALAPATHI RAO
Nuziveedu Seeds Ltd. – Appellant
Versus
Chief Commissioner Of Income-Tax – Respondent
| Table of Content |
|---|
| 1. appeals related to assessment orders. (Para 1 , 2) |
| 2. details of the corporate income tax assessment. (Para 3 , 4 , 5 , 6 , 7) |
| 3. pending legal actions and consequences. (Para 8 , 9 , 10 , 11) |
| 4. appellant's argument regarding additional evidence. (Para 12 , 13 , 14 , 15 , 16) |
| 5. respondent's defense regarding evidence admissibility. (Para 17 , 18 , 19 , 20 , 21 , 22 , 24) |
| 6. court's consideration of both parties' submissions. (Para 25) |
| 7. interpretation of rule 29 of itat rules. (Para 26 , 27 , 28 , 29 , 30 , 31) |
| 8. distinction of applicable legal precedents. (Para 32 , 33 , 34) |
| 9. itat's jurisdiction over evidence admission. (Para 35) |
| 10. order to set aside the itat's decision. (Para 36) |
JUDGMENT :
Suddala Chalapathi Rao, J.
1. The instant appeals have been filed challenging the orders passed by the Income Tax Appellate Tribunal, Hyderabad Bench-A (for short ‘the learned ITAT’) in ITA.No.1463/HYD/2017 and ITA.No.1464/HYD/2017, both dt.31.05.2022 relating to the assessment years 2012-13 and 2013-14, respectively.
2. As both appeals emanate from proceedings concerning the same assessee and raise common issues, though pertaining to two different assessment years, they are anal
The Income Tax Appellate Tribunal exceeded its jurisdiction by allowing revenue to submit additional evidence without a proper basis under Rule 29, which prohibits parties from independently introduc....
The appellate tribunal must allow additional evidence if deemed necessary for just disposal, and failure to record specific findings on such necessity constitutes legal error.
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