CIT (IT) v. Income Tax Appellate Tribunal (2025) 304 Taxman 444 (Bom.)(HC)

S. 254 (1): Appellate Tribunal-Powers- Additional evidence-Writ of mandamus-In absence of any challenge to order of Appellate Tribunal, it was not permissible to issue a mandamus to Appellate Tribunal to admit and consider remaining documents- Writ petition of revenue was dismissed. [S. 254(2), Art. 226]

 Commissioner filed a writ petition before High Court seeking a writ of mandamus directing Tribunal to admit additional evidence submitted by revenue and consider same. Court held that  record showed that Tribunal had already allowed certain documents to be produced, which, by implication, meant it rejected production of remaining documents regarding which mandamus was sought  Court also observed that   order of Appellate Tribunal was not challenged in instant petition. Accordingly in absence of any challenge to order of Appellate Tribunal, it was not permissible to issue a mandamus to Appellate Tribunal to admit and consider remaining documents. Writ petition of revenue was dismissed.

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