A.K. Babu Khan v. CWT

102 ITR 757High Court1976#5173 most cited

What is A.K. Babu Khan v. CWT authority for?

Additional evidence cannot be admitted by appellate authorities if it was not produced before the Assessing Officer, unless the assessee shows sufficient cause for not filing it earlier.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

A.K. Babu Khan · CWT · 102 ITR 757 · additional evidence · appellate authority · Assessing Officer · sufficient cause · Rule 29

Sections most often in play

Section 139(1)Section 142(1)Section 143(3)Section 144Section 147Section 148Section 153ASection 153C

Judgments citing A.K. Babu Khan v. CWT

TRIGAT LIFE SCIENCES PRIVATE LIMITED,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX -6, LUCKNOW

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

ITA 190/LKW/2025[2016-17]Status: DisposedITAT Lucknow28 Aug 2025AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2016-17 Trigat Life Sciences Private Limited, Vs. Deputy Commissioner Of 301, 3Rd Floor, Kusum Deep Income Tax-6, Lucknow New Complex Chowk, Lucknow, U.P. Pan:Aacct7404N (Appellant) (Respondent) Assessee By: None Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 30.07.2025 Date Of Pronouncement: 29.08.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee, Against The Orders Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 On 27.02.2025, Dismissing The Appeal Of The Assessee Filed Against The Orders Of The Ld. Dcit, Circle-6, Lucknow, Under Section 143(3) On 27.11.2018. The Grounds Of Appeal Are As Under: - “1. The Ld. Commissioner Of Income-Tax (Appeal) Has Erred In Law & On Facts In Passing The Order, Which Is Unlawful, Unjustified & Against The Principles Of Natural Justice. 2. The Ld. Commissioner Of Income-Tax (Appeal) Has Erred In Law & On Facts In Passing The Order Without Giving Adequate Opportunity Of Being Heard. 3. The Ld. Commissioner Of Income-Tax (Appeal) Has Erred In Law & On Facts In Passing The Order With Intangible Addition Of 50 Percent Sales Promotion Expenses Of Rs 7188348 On Estimated Basis. 4. The Ld. Commissioner Of Income-Tax (Appeals) Has Erred In Law & On Facts In Passing Assessment Order Which Is Contrary To The Facts & Law.

For Appellant: NoneFor Respondent: Sh. R.K. Agarwal, CIT DR
Section 143(3)Section 250

…nce before the appellate authority as a matter of right and the ld. CIT(A) was justified in refusing to entertain additional evidence, if they had not been produced before the ld. AO. The ld. CIT(A) also quoted from the orders of A.K. Babu Khan vs. CWT (1976) 102 ITR 757 (Andhra Pradesh), the case of Bobbili Gowresu vs. Kottu Subhadramma AIR 1957 AP 961, the case of Arjan Singh Alias Puran vs. Kartar Singh AIR 1951 SC 193 and the case of Ram Prasad Sharma vs. CIT (1979) 233 taxman 469 (Allahabad). He, therefore, declined to accept this additional evidence and he rejected the appeal of the assessee. 4. Aggrieved w…

MAHESH KUMAR SHARMA,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

ITA 326/JPR/2024[2010-11]Status: DisposedITAT Jaipur10 Jul 2024AY 2010-11

Bench: Completion Of Assessment By Passing A Speaking Order.

For Appellant: Shri S.L.Poddar, AdvocateFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 1Section 139(1)Section 142(1)Section 147Section 148Section 45

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 326/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2013-14 Shri Mahesh Kumar Sharma cuke The ITO Vs. Aamun Wali Dhani Ward- 7 (4) Village: Raniyawas, Jaipur Tehsil: Jamawramgarh, Distt. Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: DBCPS 1498 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.L.Poddar, Advocate jktLo dh vksj ls@Revenue by: Mrs. Monisha Choudh…

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), HYDERABAD vs. C VAMSI KRISHNA , HYDERABAD

In the result, the appeals filed by the assessee are allowed for statistical purposes and the appeal filed by the revenue is partly allowed for statistical purposes

ITA 543/HYD/2020[2009-10]Status: DisposedITAT Hyderabad15 Nov 2022AY 2009-10

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan, CAFor Respondent: Shri M. Satish, DR
Section 132Section 153A

…anted to the assessee. 19. The learned DR, on the other hand, strongly objected to the evidences now being produced by the learned Counsel for the assessee. Referring to the decision of the Hon'ble High Court in the case of CIT vs. A.K. Babu Khan reported in 102 ITR 757, he submitted that the additional evidence should not be admitted since the assessee was not prevented by sufficient cause for not filing the above said documents before the Assessing Officer during the course of assessment proceedings. 10 C.Vamshi Krishna 19.1 Ld.counsel for the assessee submitted that since these details were filed before the…

C.VAMSI KRISHNA ,HYDERABAD vs. DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, HYDERABAD

In the result, the appeals filed by the assessee are allowed for statistical purposes and the appeal filed by the revenue is partly allowed for statistical purposes

ITA 526/HYD/2020[2008-09]Status: DisposedITAT Hyderabad15 Nov 2022AY 2008-09

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan, CAFor Respondent: Shri M. Satish, DR
Section 132Section 153A

…anted to the assessee. 19. The learned DR, on the other hand, strongly objected to the evidences now being produced by the learned Counsel for the assessee. Referring to the decision of the Hon'ble High Court in the case of CIT vs. A.K. Babu Khan reported in 102 ITR 757, he submitted that the additional evidence should not be admitted since the assessee was not prevented by sufficient cause for not filing the above said documents before the Assessing Officer during the course of assessment proceedings. 10 C.Vamshi Krishna 19.1 Ld.counsel for the assessee submitted that since these details were filed before the…

HARITHA FERTILISERS LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2(2), HYDERABAD

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

ITA 374/HYD/2018[2013-14]Status: DisposedITAT Hyderabad03 Nov 2022AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri K.A.Sai Prasad, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 143(3)Section 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 374/Hyd/2018 (निर्धारण वर्ा / Assessment Year: 2013-14) Haritha Fertilisers Limited, Vs. The Asst. Commissioner of Hyderabad Income Tax, [PAN No. AACCH0393J] Circle-2(2), Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri K.A.Sai Prasad, AR रधजस्‍व द्वधरध/Revenue by: Shri Jeevan Lal Lavidiya, CIT-DR सुिवधई की तधरीख/Date of hearing: 03/11/2022 घोर्णध की…

ZUARI CEMENT LIMITED,KADAPA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 66/HYD/2019[2014-15]Status: DisposedITAT Hyderabad27 Jun 2022AY 2014-15

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

…ch it plea at belated stage cannot be accepted more particularly when the assessee is a company and is run by the professionals and also advised by the professionals. We may draw support from the decision of the High Court in the case of A.K. Babu Khan [1976] 102 ITR 757 (AP), wherein the High Court had held as under:- “Mr. Habeeb Ansari, learned counsel appearing for the legal representative of the deceased-assessee, contended that the Tribunal has not considered the scope and effect of the words "or for any other substantial cause" occurring in rule 29 and, therefore, it is fit case where it should be held, hav…

ZUARI CEMENT LIMITED ,KADAPA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 2169/HYD/2018[2012-13]Status: DisposedITAT Hyderabad27 Jun 2022AY 2012-13

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

…ch it plea at belated stage cannot be accepted more particularly when the assessee is a company and is run by the professionals and also advised by the professionals. We may draw support from the decision of the High Court in the case of A.K. Babu Khan [1976] 102 ITR 757 (AP), wherein the High Court had held as under:- “Mr. Habeeb Ansari, learned counsel appearing for the legal representative of the deceased-assessee, contended that the Tribunal has not considered the scope and effect of the words "or for any other substantial cause" occurring in rule 29 and, therefore, it is fit case where it should be held, hav…

ZUARI CEMENT LIMITED,KADAPA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 182/HYD/2018[2013-14]Status: DisposedITAT Hyderabad27 Jun 2022AY 2013-14

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

…ch it plea at belated stage cannot be accepted more particularly when the assessee is a company and is run by the professionals and also advised by the professionals. We may draw support from the decision of the High Court in the case of A.K. Babu Khan [1976] 102 ITR 757 (AP), wherein the High Court had held as under:- “Mr. Habeeb Ansari, learned counsel appearing for the legal representative of the deceased-assessee, contended that the Tribunal has not considered the scope and effect of the words "or for any other substantial cause" occurring in rule 29 and, therefore, it is fit case where it should be held, hav…

ZUARI CEMENT LIMITED, KADAPA,KADAPA vs. ACIT, CIRCLE-1, KADAPA, KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 254/HYD/2017[2012-13]Status: DisposedITAT Hyderabad27 Jun 2022AY 2012-13

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

…ch it plea at belated stage cannot be accepted more particularly when the assessee is a company and is run by the professionals and also advised by the professionals. We may draw support from the decision of the High Court in the case of A.K. Babu Khan [1976] 102 ITR 757 (AP), wherein the High Court had held as under:- “Mr. Habeeb Ansari, learned counsel appearing for the legal representative of the deceased-assessee, contended that the Tribunal has not considered the scope and effect of the words "or for any other substantial cause" occurring in rule 29 and, therefore, it is fit case where it should be held, hav…

ZUARI CEMENT LIMITED, KADAPA,KADAPA vs. ACIT, CIRCLE-1, KADAPA, KADAPA

Accordingly, this issue is allowed for statistical purposes

ITA 616/HYD/2016[2011-12]Status: DisposedITAT Hyderabad27 Jun 2022AY 2011-12

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

For Appellant: Shri Deepak Chopra and Shri Nitin Narang, AdvocatesFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

…ch it plea at belated stage cannot be accepted more particularly when the assessee is a company and is run by the professionals and also advised by the professionals. We may draw support from the decision of the High Court in the case of A.K. Babu Khan [1976] 102 ITR 757 (AP), wherein the High Court had held as under:- “Mr. Habeeb Ansari, learned counsel appearing for the legal representative of the deceased-assessee, contended that the Tribunal has not considered the scope and effect of the words "or for any other substantial cause" occurring in rule 29 and, therefore, it is fit case where it should be held, hav…

Y RADHA KUMAR REDDY (HUF),HYDERABAD vs. INCOME TAX OFFICER, WARD-11(5), HYDERABAD

In the result, appeal filed by the assessee is dismissed

ITA 1759/HYD/2019[2012-13]Status: DisposedITAT Hyderabad13 Jun 2022AY 2012-13

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2012-13

For Appellant: Shri S.Rama RaoFor Respondent: Sri T. Sunil Goutam, DR
Section 143(2)Section 68

…n. 8. The learned DR, on the other hand, strongly objected to the admission of the additional evidences filed by the assessee before the Tribunal. Referring to the decision of the Hon'ble jurisdictional High Court in the case of A.K. Babu Khan vs. CIT (1976) 102 ITR 757 (A.P), he submitted that the Hon'ble High Court in the said decision has held that a party guilty of Page 5 of 14 ITA No 1759 of 2019 Y Radha Kumar Reddy HUF remissness and gross negligence is not entitled to indulgence being shown to adduce additional evidence. Therefore, in view of the binding decision of the jurisdictional High Court, the ad…

MBS JEWELLER PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-3, HYDERABAD

In the result, both the appeals of the assessees are allowed in above terms

ITA 331/HYD/2018[2010-11]Status: DisposedITAT Hyderabad04 Jan 2022AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2010-11 Mbs Impex Pvt. Ltd., Vs. Dy. Commissioner Of Hyderabad. Income-Tax, Central Circle – 3(1), Pan – Aaccm 2968E Hyderabad. (Appellant) (Respondent) Assessment Year: 2010-11 Mbs Jeweller Pvt. Ltd., Vs. Dy. Commissioner Of Hyderabad. Income-Tax, Central Circle – 3(1), Pan – Aaecm 7050M Hyderabad. (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Y.V.S.T. Sai, Cit-Dr Date Of Hearing: 13/12/2021 Date Of Pronouncement: 07/01/2022

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai, CIT-DR
Section 142Section 143(2)Section 143(3)

…826). d. Decision of ITAT Chennai Bench in the case of Kanniappan Murugadoss Vs. ITO Non Corporate ward 7(4), Chennai [2017] (79 taxmann.com 244). e. Decision of High Court of Andhra Pradesh in the case of A K Babu Khan Vs. Commissioner of Wealth Tax [1976] (102 ITR 757). 8.1 The ld. DR also filed compilation of case laws containing pages 1 to 222, the details of which are as under: Left space intentionally :- 18 -: ITA Nos. 330 & 331/Hyd/2018 MBS Impes Pvt. Ltd. and another, Hyd. 8.2 The ld. DR also filed a petition for filing additional evidence by way of paper book, the details of which are as under: :-…

MBS IMPES PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-3(1), HYDERABAD

In the result, both the appeals of the assessees are allowed in above terms

ITA 330/HYD/2018[2010-11]Status: DisposedITAT Hyderabad04 Jan 2022AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2010-11 Mbs Impex Pvt. Ltd., Vs. Dy. Commissioner Of Hyderabad. Income-Tax, Central Circle – 3(1), Pan – Aaccm 2968E Hyderabad. (Appellant) (Respondent) Assessment Year: 2010-11 Mbs Jeweller Pvt. Ltd., Vs. Dy. Commissioner Of Hyderabad. Income-Tax, Central Circle – 3(1), Pan – Aaecm 7050M Hyderabad. (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao Revenue By: Shri Y.V.S.T. Sai, Cit-Dr Date Of Hearing: 13/12/2021 Date Of Pronouncement: 07/01/2022

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai, CIT-DR
Section 142Section 143(2)Section 143(3)

…826). d. Decision of ITAT Chennai Bench in the case of Kanniappan Murugadoss Vs. ITO Non Corporate ward 7(4), Chennai [2017] (79 taxmann.com 244). e. Decision of High Court of Andhra Pradesh in the case of A K Babu Khan Vs. Commissioner of Wealth Tax [1976] (102 ITR 757). 8.1 The ld. DR also filed compilation of case laws containing pages 1 to 222, the details of which are as under: Left space intentionally :- 18 -: ITA Nos. 330 & 331/Hyd/2018 MBS Impes Pvt. Ltd. and another, Hyd. 8.2 The ld. DR also filed a petition for filing additional evidence by way of paper book, the details of which are as under: :-…

K NIRMALA ,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-2(4), HYDERABAD

In the result, all the three appeals are allowed for statistical purposes, in above terms

ITA 347/HYD/2021[2017-18]Status: DisposedITAT Hyderabad29 Oct 2021AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohana RaoFor Respondent: Shri Y.V.S.T. Sai
Section 127Section 132Section 143(3)Section 153ASection 69A

…ee was not prevented by any sufficient cause for not filing the above said documents before the AO during the course of assessment proceedings. 8. Reliance is placed on the following decision: Hon'ble AP High Court decision in the case of A.K. Babu Khan [1976]102 ITR 757(Andhra Pradesh) 9. It is humbly submitted that the additional evidence may not be considered for admission.” 7. We have considered the rival submissions and perused the material on record as well as the orders of revenue authorities. The ld. counsel for the assessee submitted that the bank statements of the assessee and her husband submitted bef…

K NIRMALA,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-2(4), HYDERABAD

In the result, all the three appeals are allowed for statistical purposes, in above terms

ITA 346/HYD/2021[2016-17]Status: DisposedITAT Hyderabad29 Oct 2021AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohana RaoFor Respondent: Shri Y.V.S.T. Sai
Section 127Section 132Section 143(3)Section 153ASection 69A

…ee was not prevented by any sufficient cause for not filing the above said documents before the AO during the course of assessment proceedings. 8. Reliance is placed on the following decision: Hon'ble AP High Court decision in the case of A.K. Babu Khan [1976]102 ITR 757(Andhra Pradesh) 9. It is humbly submitted that the additional evidence may not be considered for admission.” 7. We have considered the rival submissions and perused the material on record as well as the orders of revenue authorities. The ld. counsel for the assessee submitted that the bank statements of the assessee and her husband submitted bef…

K NIRMALA ,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-2(4), HYDERABAD

In the result, all the three appeals are allowed for statistical purposes, in above terms

ITA 345/HYD/2021[2014-15]Status: DisposedITAT Hyderabad29 Oct 2021AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohana RaoFor Respondent: Shri Y.V.S.T. Sai
Section 127Section 132Section 143(3)Section 153ASection 69A

…ee was not prevented by any sufficient cause for not filing the above said documents before the AO during the course of assessment proceedings. 8. Reliance is placed on the following decision: Hon'ble AP High Court decision in the case of A.K. Babu Khan [1976]102 ITR 757(Andhra Pradesh) 9. It is humbly submitted that the additional evidence may not be considered for admission.” 7. We have considered the rival submissions and perused the material on record as well as the orders of revenue authorities. The ld. counsel for the assessee submitted that the bank statements of the assessee and her husband submitted bef…

M/S GREEN STAR CORPORATION,KOLKATA vs. ACIT, CIRCLE - 45, KOLKATA, KOLKATA

In the result, the appeal of assessee is allowed in part

ITA 2463/KOL/2017[2011-12]Status: DisposedITAT Kolkata09 Apr 2021AY 2011-12

Bench: Hon’Ble Shri J. Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm Assessment Year: 2011-12

Section 143(3)Section 250Section 41(1)

…her material furnished and no claims were made same would be said to be clearly unproved and section 41(1) was rightly invoked - Held, yes [Para 4.3] [Partly in favour of revenue] i) The Hon'ble Andhra Pradesh High Court in the case of A.K. Babu Khan vs. CWT 102 ITR 757 held as under: Section 24 of the Wealth-tax Act, 1957, read with rule 29 of the Income-tax (Appellate Tribunal) Rules, 1963 - Appellate Tribunal - Orders of - Assessment years 1959-60 to 1963-64 - WTO made ex-parte assessments for relevant assessment years on ground that assessee did not submit returns in any one of assessment years despite seve…

RISHI AGARWAL.,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-10(1)., HYDERABAD

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

ITA 1337/HYD/2017[2012-13]Status: DisposedITAT Hyderabad04 Dec 2019AY 2012-13

Bench: Shri D.Karunakara Rao & Shri V.Durga Rao

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Nilanjan Dey, DR
Section 68

…the additional evidences placed at Pgs.81 to 83, Ld.DR submitted that the said evidence should not be entertained at this stage and relied on the decision of Hon'ble Jurisdictional High Court in the case of A.K.Babu Khan Vs. Commissioner of Wealth Tax (1976) [102 ITR 757] (Andhra Pradesh). Finally, Ld.DR prayed for confirming the order of CIT(A). :- 6 -: 8. We heard both the counsels and perused Paper Book placed before us. We have also examined the details of repayments i.e., date of repayment etc., and the case law placed before us. Additional Evidences: The additional evidences were examined and found that t…

MOHD. IMRAN,GHAZIABAD vs. ITO, WARD- 2(3), GHAZIABAD

ITA 6741/DEL/2018[2010-11]Status: DisposedITAT Delhi25 Apr 2019AY 2010-11

Bench: Shri N.S. Sainiassessment Year: 2010-11

Section 44A

…not been produced by him without any sufficient cause. Reliance is placed on the judgments CIT vs. Jaipur Udyog Ltd. (Raj) 227 ITR 345, Velji Deoraj & Co. vs. CIT 4 (Bom.) 68 ITR 708, Jyotsna Suri vs. DCIT (ITAT, Del) 61 ITD 139, A.K. Babu Khan vs. CIT (AP) 102 ITR 757, DCIT vs. Vira Construction Co. (ITAT, Mum TM) 61 ITD 33, Ram Prasad Sharma vs. CIT (All) 119 ITR 867.” 7. The CIT(A) did not accept the evidence filed before him on the ground that the assessee failed to explain why these documents and evidences were not filed before the AO. 8. In the above background of the case, I am of the considered opinion…

SREEMITRA MAGA CORP PRIVATE LIMITED,SECUNDERABAD vs. INCOME TAX OFFICER, WARD-3(1), HYDERABAD

In the result, assessee’s appeal is treated as allowed for statistical purposes

ITA 1234/HYD/2017[2007-08]Status: DisposedITAT Hyderabad07 Jan 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahmansreemitra Mega Corpn. Vs Income Tax Officer Private Limited Ward 3(1) Secunderabad Hyderabad Pan: Aakcs4656F (Appellant) (Respondent)

For Appellant: Shri K.C. DevdasFor Respondent: Smt. Alka Rajvanshi Jain,DR
Section 143(3)Section 69C

…ITA No.1234 of 2017 Sreemitra Mega Coop. P Ltd Secunderabad. IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Smt. P. Madhavi Devi, Judicial Member AND Shri S.Rifaur Rahman, Accountant Member Sreemitra Mega Corpn. Vs Income Tax Officer Private Limited Ward 3(1) Secunderabad Hyderabad PAN: AAKCS4656F (Appellant) (Respondent) For Assessee : Shri K.C. Devdas For Revenue : Smt. Alka Rajvanshi Jain,DR Date of Hearing: 08.10.2018 Date of Pronouncement: 07.01.2019 O R D E R Per Smt. P. Madhavi Devi, J.M. This is assessee’s appeal for the A.Y 2007-08 against the order of the CIT (A)-…

Showing 1–20 of 22 · Page 1 of 2

A.K. Babu Khan v. CWT (102 ITR 757) — Cited in 22 Judgments | BharatTax