Kali Charan Ram Chander v. CIT

112 ITR 405Reported decision1978#22027 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(3)Section 1908 - Order XLISection 1908: Order 41 Rule 27Section 1961 - Section 40A(2)Section 1961: Section 80-IA(10)Section 1963 - Rule 29Section 1963: Rule 29Section 68

Issues it is cited on

admission of additional evidencedocumentinterest

Judgments citing Kali Charan Ram Chander v. CIT

Golden Realty, Mumbai vs. Income Tax Officer 19(1)(3), Matru Mandir Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1770/MUM/2024[2017-2018]Status: DisposedITAT Mumbai03 Dec 2025AY 2017-2018

Bench: Justice (Retd.) C. V. Bhadang & Shri Prabhash Shankargolden Realty V/S. Income Tax Officer– 19(1)(3), 617, 6Th Floor, Tardeo Air बनाम 220, 2Nd Floor, Matru Condition Market, Tardeo Mandir, Tardeo Road, Road, Mumbai – 400 034, Mumbai – 400 007, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaifg8857D Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Bhupendra Shah, ARFor Respondent: Shri Swapnil Choudhary, (Sr. DR)
Section 143(3)Section 68

…evidence not only if P a g e | 6 A.Y. 2017-18 Golden Realty, Mumbai it requires such evidence to enable it to pronounce judgment but also for any other "substantial cause". The hon’ble Calcutta High Court in the case of Kali Charan Ram Chander v. CIT [1978] 112 ITR 405 at 409 have held as under: “Ordinarily, an appeal should be decided by the Tribunal on the materials before it. This rule is, however, subject to a further rule, namely, that if the Tribunal is unable to decide the appeal on the materials before it or if the relevant facts for deciding the appeal are not before it, it may adopt anyone of the thre…

Luminous Teleinfra Ltd. (Now Merged With Luminous Power Technologies Pvt. Ltd.), New Delhi vs. Addl.CIT, Special Range- 05, New Delhi

In the result, the application of the assessee for limited purpose

ITA 6997/DEL/2017[2013-14]Status: HeardITAT Delhi31 May 2024AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Ajay Vohra, Sr AdvFor Respondent: Shri Rajesh Kumar Jha, CIT-DR
Section 80

…stantial cause. Therefore, even if the assessee had failed to file the said agreement before the ITA and the AAC, the Tribunal had the jurisdiction in the interest of justice to allow production of a crucial document. In Kali Charan Ram Chander v. CIT [197 8] 112 ITR 405 , the Calcutta High Court held that where the Tribunal is of the opinion that the appeal cannot be properly decided without taking into account further evidence, it has jurisdiction to admit further evidence and either to decide the appeal itself or to remand it to the authorities below for deciding the matter afresh after taking into account the…

Luminous Power Technologies Pvt. Ltd., New Delhi vs. Addl. CIT, Special Range- 05, New Delhi

In the result, the application of the assessee for limited purpose

ITA 6996/DEL/2017[2013-14]Status: FixedITAT Delhi30 May 2024AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Ajay Vohra, Sr AdvFor Respondent: Shri Rajesh Kumar Jha, CIT-DR
Section 40A(2)

…tantial cause. Therefore, even if the assessee had failed to file the said agreement before the ITA and the AAC, the Tribunal had the jurisdiction in the interest of justice to allow production of a crucial document. In Kali Charan Ram Chander v. CIT [197 8] 112 ITR 405 , the Calcutta High Court held that where the Tribunal is of the opinion that the appeal cannot be properly decided without taking into account further evidence, it has jurisdiction to admit further evidence and either to decide the appeal itself or to remand it to the authorities below for deciding the matter afresh after taking into account the…