A.K. Babu Khan v. CWT

102 ITR 757High Court1976#5164 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 366,339 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

ACIT, Meerut vs. M/S. Space Age Research & Technology Foundation Charitable Trust, Meerut

In the result Ground No. 1 and 3 of the appeal of the revenue is allowed and ground No

ITA 4622/DEL/2012[2009-10]Status: DisposedITAT Delhi23 May 2017AY 2009-10

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiacit, Space Age Research & Vs. Circle-2, Meerut Technology Foundation, Charitable Trust, Railway Road, Meerut Pan: Aabts7321M (Appellant) (Respondent)

For Appellant: Sh. Sanjeev Sapra, AdvFor Respondent: Sh. SS Rana, CIT DR
Section 13(2)Section 13(3)Section 68

…li Mohmed Ahamad Bhai (Guj.) 134 ITR 214 ACIT Vs. Mohar Singh (IT AT, Jd.) 32 DTR 497 CIT Vs. Jaipur Udyog Ltd, (Raj.) 227 ITR 345 Velji Deoraj & Co. Vs. CIT (Bom) 68 ITR 708 Jyotsna Suri Vs. DCIT (ITAT, Del) 61ITD 139 Page 3 of 34 A.K.Babu Khan Vs. CIT (AP) 102 ITR 757 DCIT Vs. Vira Construction Co. (ITAT,Mum, TM) 61 ITD 33 Ramprasad Sharma Vs. CIT (All.)119 ITR 867 Dinesh B. Parikh Vs. CIT (Cal) 202 Taxman (Mag) 110 (6) That the appellant craves leave to add, modify and/or delete any ground(s) of appeal. (7) In the facts and circumstances of the case, the order of the Commissioner of Income-tax (Appeals) may b…

Thomas Cook (India) Ltd, Mumbai vs. Addl CIT 1(3), Mumbai

ITA 1261/MUM/2015[2009-10]Status: DisposedITAT Mumbai31 May 2016AY 2009-10

Bench: S/Sh.Rajendra & C.N. Prasadआयकर अपील सं आयकर अपील सं././././I.T.A./ 1261 & 1238/Mum/2015, आयकर अपील सं आयकर अपील सं िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2009-10 & 2010-11 वष" Thomas Cook (India) Limited Dcit-1 (3)(2) Thomas Cook Building Mumbai. Vs. Dr. D.N. Road, Fort,Mumbai-400 001. Pan:Aaact 4050 C (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By:Shri N.K. Chand-Cit Assessee By: Shri Madhur Agarwal सुनवाई की तारीख / Date Of Hearing: 04.05.2016 घोषणा की तारीख / Date Of Pronouncement: 31.05.2016 आयकर अिधिनयम,1961 की धारा 254(1)के अ"ग"त आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद" राजे" के अनुसार Per Rajendra, Am- Challenging The Orders Dated 08.12.2014 & 24.12.2014 Of Cit(A)-58 & Of The Assesssing Officer(Ao),The Assessee Has Filed The Appeals For The Above Mentioned Two Assessment Years(Ay.S.).Assessee-Company, Engaged In The Business Of Tour Operator,Travel Agent & Is Also An Authorised Dealer In Foreign Exchange.The Details Of Filing Of Returns,Returned Incomes,Assessed Incomes Etc.Can Be Summarised As Under: A.Y. Roi Filed On Returned Assessment Assessed Dt. Of Orders Of Income(Rs.) Dt. Income(Rs.) Cit(A)/Ao 2009-10 30.09.2009 44,28,33,999/- 28/03/2013 46,8432,558/- 08.12.2014 2010-11 30.09.2010 37,15,77,109/- 16/01/2015 57,86,82,443/- 16.01.2015

For Appellant: Shri Madhur AgarwalFor Respondent: Shri N.K. Chand-CIT
Section 254(1)Section 92C

…आयकर अपीलीय अिधकरण, मुंबई “केकेकेके” खंडपीठ Income-tax Appellate Tribunal -“K”Bench Mumbai सव"ी सव"ी राजे"" राजे"",लेखा लेखा सद"य सद"य एवं एवं सी सी. एन एन. "साद "साद,"याियक "याियक सद"य सद"य के सम" के सम" सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं सी सी एन एन "साद "साद "याियक "याियक सद"य सद"य के सम" के सम" Before S/Sh.Rajendra,Accountant Member and C.N. Prasad,Judicial Member आयकर अपील सं आयकर अपील सं././././I.T.A./ 1261 & 1238/Mum/2015, आयकर अपील सं आयकर अपील सं िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2009-10 & 2010-11 वष" Thomas Cook (India) Limited DCIT-1 (3)(2) Thomas Cook Bu…