Procedural Lapses and Additional Evidence: Bombay High Court Remands ITAT Order Under Section 254(2)

sketch of the Bombay High Court
Case
CREST PAPER MILLS LTD v. DEPUTY COMMISSIONER OF INCOME TAX 9 2 2 (Bombay High Court, 10-09-2026)
Law
Constitution of India.

Highlights of the Judgment:

  • Examination of the scope of rectification powers under Section 254(2) of the Income Tax Act, 1961.
  • Analysis of procedural requirements for submitting additional evidence under Rule 29 of the Income Tax (Appellate Tribunal) Rules, 1963.
  • Judicial scrutiny of the ITAT's failure to consider properly filed paper books and accompanying affidavits.
  • Assessment of whether an affidavit seeking leave suffices in the absence of a separate formal petition.
  • Principles governing the remand of matters for fresh adjudication on the admissibility of additional evidence.