(1) N.Balkrishnan v. M. Krishnamurty

7 SCC 125Reported decision1988#11764 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 10(20)Section 11Section 12ASection 12AASection 143(3)Section 145Section 263Section 36(1)(iv)

Issues it is cited on

recognised provident fundapproved superannuation fundsection 11 exemptionsection 80j(6a)section 12a(b)section 10(22)approved gratuity fundsection 36(1)(v)section 139(4a)section 10(20)section 12a(a)section 12a(1)(b)

Judgments citing (1) N.Balkrishnan v. M. Krishnamurty

Deputy Commissioner of Income-Tax vs. The Jawaharlal Nehru Port Trust, Raigad

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 545/PUN/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…d for advancing the cause of justice and unless negligence or want of bona fides is shown, normally delay should be condoned. The principles laid down in the following decisions support the pleas of the assessee:- (1) N.Balkrishnan V/s. M. Krishnamurty (1988) 7 SCC 125 (2) Collector of Land Acquisition V/s MST Katiji & Others (1987)167 ITR 471(SC) (3) Mata Din V/s. A. Narayan (AIR 1970 (SC) 1953) (4) Concord of India Insurance Co. Ltd. V/s. Smt. Nirmala Devi (118 ITR 507)-SC 8. We, therefore, condone the delay in filing the application under S.12A of the Act, as made by the assessee in ground No.1. We accordingly…

Deputy Commissioner of Income-Tax vs. The Jawaharlal Nehru Port Trust, Raigad

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 544/PUN/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…d for advancing the cause of justice and unless negligence or want of bona fides is shown, normally delay should be condoned. The principles laid down in the following decisions support the pleas of the assessee:- (1) N.Balkrishnan V/s. M. Krishnamurty (1988) 7 SCC 125 (2) Collector of Land Acquisition V/s MST Katiji & Others (1987)167 ITR 471(SC) (3) Mata Din V/s. A. Narayan (AIR 1970 (SC) 1953) (4) Concord of India Insurance Co. Ltd. V/s. Smt. Nirmala Devi (118 ITR 507)-SC 8. We, therefore, condone the delay in filing the application under S.12A of the Act, as made by the assessee in ground No.1. We accordingly…

Deputy Commissioner of Income-Tax vs. The Jawaharlal Nehru Port Trust, Raigad

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 543/PUN/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…d for advancing the cause of justice and unless negligence or want of bona fides is shown, normally delay should be condoned. The principles laid down in the following decisions support the pleas of the assessee:- (1) N.Balkrishnan V/s. M. Krishnamurty (1988) 7 SCC 125 (2) Collector of Land Acquisition V/s MST Katiji & Others (1987)167 ITR 471(SC) (3) Mata Din V/s. A. Narayan (AIR 1970 (SC) 1953) (4) Concord of India Insurance Co. Ltd. V/s. Smt. Nirmala Devi (118 ITR 507)-SC 8. We, therefore, condone the delay in filing the application under S.12A of the Act, as made by the assessee in ground No.1. We accordingly…

Jawahar Lal Nehru Port Trust, Navi Mumbai vs. ACIT Panvel, Panvel

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1155/MUM/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…d for advancing the cause of justice and unless negligence or want of bona fides is shown, normally delay should be condoned. The principles laid down in the following decisions support the pleas of the assessee:- (1) N.Balkrishnan V/s. M. Krishnamurty (1988) 7 SCC 125 (2) Collector of Land Acquisition V/s MST Katiji & Others (1987)167 ITR 471(SC) (3) Mata Din V/s. A. Narayan (AIR 1970 (SC) 1953) (4) Concord of India Insurance Co. Ltd. V/s. Smt. Nirmala Devi (118 ITR 507)-SC 8. We, therefore, condone the delay in filing the application under S.12A of the Act, as made by the assessee in ground No.1. We accordingly…

Jawahar Lal Nehru Port Trust, Navi Mumbai vs. ACIT Panvel, Panvel

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1154/MUM/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…d for advancing the cause of justice and unless negligence or want of bona fides is shown, normally delay should be condoned. The principles laid down in the following decisions support the pleas of the assessee:- (1) N.Balkrishnan V/s. M. Krishnamurty (1988) 7 SCC 125 (2) Collector of Land Acquisition V/s MST Katiji & Others (1987)167 ITR 471(SC) (3) Mata Din V/s. A. Narayan (AIR 1970 (SC) 1953) (4) Concord of India Insurance Co. Ltd. V/s. Smt. Nirmala Devi (118 ITR 507)-SC 8. We, therefore, condone the delay in filing the application under S.12A of the Act, as made by the assessee in ground No.1. We accordingly…

Jawahar Lal Nehru Port Trust, Navi Mumbai vs. ACIT Panvel, Panvel

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1153/MUM/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…d for advancing the cause of justice and unless negligence or want of bona fides is shown, normally delay should be condoned. The principles laid down in the following decisions support the pleas of the assessee:- (1) N.Balkrishnan V/s. M. Krishnamurty (1988) 7 SCC 125 (2) Collector of Land Acquisition V/s MST Katiji & Others (1987)167 ITR 471(SC) (3) Mata Din V/s. A. Narayan (AIR 1970 (SC) 1953) (4) Concord of India Insurance Co. Ltd. V/s. Smt. Nirmala Devi (118 ITR 507)-SC 8. We, therefore, condone the delay in filing the application under S.12A of the Act, as made by the assessee in ground No.1. We accordingly…

Pr. Commissioner of Income Tax-7, Delhi vs. Meera Gupta

ITA/406/2023HC Delhi27 Jul 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

…unt interests of justice. A balance has to be drawn between the two considerations in the facts of each case. The principles laid down in the Civil Procedure Code, 1908 for the grant of interlocutory remedies must furnish a guide to the Court 18 (2007) 7 SCC 125 19 National Shipping Company of Saudi Arabia v Sentrans Industries Ltd, AIR 2004 Bom 136 Digitally Signed By:CHANDRASHEKHARAN HARI SHANKAR Signing Date:24.12.2024 16:01:54 Signature Not Verified Digitally Signed By:AJIT KUMAR Signing Date:24.12.2024 16:03:54 Signature Not Verified…

The Commissioner of Income Tax - International Taxation -3 vs. Shanghai Electric Group Co. Ltd

ITA/461/2018HC Delhi17 Apr 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 9

…O.M.P.(I) (COMM.) 460-461/2018 Page 1 of 79 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 13.03.2020 Pronounced on: 22.06.2020 + O.M.P.(I) (COMM.) 460/2018 and I.A. Nos. 9313/2019, 9356/2019 STERLING AND WILSON INTERNATIONAL FZE ..... Petitioner Through: Mr. Sandeep Sethi and Mr. Darpan Wadhwa, Sr. Advocates with Ms. Farida Dholakawala, Mr. Sameer Patel, Mr. Shubhanshu Gupta, Mr. Kabir Chilwar, Ms. Sanjana Bakshi and Mr. Hitesh Singhvi, Advocates. Versus…

The Pr. Commissioner of Income Tax -Central-3 vs. Hfcl Infotel Ltd

ITA/460/2018HC Delhi16 Apr 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 9

…O.M.P.(I) (COMM.) 460-461/2018 Page 1 of 79 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 13.03.2020 Pronounced on: 22.06.2020 + O.M.P.(I) (COMM.) 460/2018 and I.A. Nos. 9313/2019, 9356/2019 STERLING AND WILSON INTERNATIONAL FZE ..... Petitioner Through: Mr. Sandeep Sethi and Mr. Darpan Wadhwa, Sr. Advocates with Ms. Farida Dholakawala, Mr. Sameer Patel, Mr. Shubhanshu Gupta, Mr. Kabir Chilwar, Ms. Sanjana Bakshi and Mr. Hitesh Singhvi, Advocates. Versus…

(1) N.Balkrishnan v. M. Krishnamurty (7 SCC 125) — Cited in 9 Judgments | BharatTax