1 SCC 366 and Smt. Sandhya Rani Sarkar v. Smt Sudha Rani Debt & Others

2 SCC 116Reported decision1978#11235 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2017 to 2024.

Judgments citing 1 SCC 366 and Smt. Sandhya Rani Sarkar v. Smt Sudha Rani Debt & Others

Indaco Jeans Private Limited, Goregoan East vs. Ward 6(3)(2), Aayakrbhavan

In the result, the appeal of the assessee vide

ITA 80/MUM/2024[2015-16]Status: DisposedITAT Mumbai05 Jul 2024AY 2015-16

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Ashwin ChhagFor Respondent: H.M. Bhatt
Section 143(2)Section 143(3)Section 154Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…t the expression ’sufficient cause’ should receive liberal construction, in catena of decisions (see State of West Bengal v. The Administrator, Howrah Municipality & Others, [1972] 1 SCC 366 and Smt. Sandhya Rani Sarkar v. Smt Sudha Rani Debt & Others, [1978] 2 SCC 116). The High Court in exercising its jurisdiction under Section 115 C.P.C. failed to correct the jurisdictional error of the Appellate Court. For the aforementioned reasons, we set aside the impugned order of the High Court as well as also of the Additional District Judge, Amalner (the Appellate Court), condone the delay of seven days in filing the a…

Indaco Jeans Private Limited, Goregaon East vs. I.T.O 6(3)(2), Aayakar Bhavan

In the result, the appeal of the assessee vide

ITA 79/MUM/2024[2015-16]Status: DisposedITAT Mumbai05 Jul 2024AY 2015-16

Bench: Shri Amarjit Singh & Shri Rahul Chaudhary

For Appellant: Ashwin ChhagFor Respondent: H.M. Bhatt
Section 143(2)Section 143(3)Section 154Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…t the expression ’sufficient cause’ should receive liberal construction, in catena of decisions (see State of West Bengal v. The Administrator, Howrah Municipality & Others, [1972] 1 SCC 366 and Smt. Sandhya Rani Sarkar v. Smt Sudha Rani Debt & Others, [1978] 2 SCC 116). The High Court in exercising its jurisdiction under Section 115 C.P.C. failed to correct the jurisdictional error of the Appellate Court. For the aforementioned reasons, we set aside the impugned order of the High Court as well as also of the Additional District Judge, Amalner (the Appellate Court), condone the delay of seven days in filing the a…

Vinayak Care Solutation (P) Ltd., Mumbai vs. The Oto Ward 3(2), Bhopal

In the result appeal of the assessee is allowed for

ITA 137/IND/2019[2011-12]Status: DisposedITAT Indore20 Feb 2020AY 2011-12

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2011-12 Vinayak Care Solutions Pvt. Ito-3(2) Ltd. Bhopal बनाम/ 115, Atlanta Estate Vs. Goregaon, Mulund Link Road, Goregaon (E), Mumbai (Appellant) (Revenue ) P.A. No.Aabcv8500G Appellant By S/Shri Sumit Nema & P.D. Nagar Ars Revenue By Shri K.G. Goyal, Dr Date Of Hearing: 10.02.2020 Date Of Pronouncement: 20.02.2020 आदेश / O R D E R Per Kul Bharat, J.M: This Appeal By The Assessee Is Directed Against Order Of The Cit(A)-2, Bhopal Dated 08.02.2016 For The Assessment

Section 5

…"sufficient cause" should receive liberal construction, in a catena of decisions (see State of West Bengal v. Administrator, Howrah Municipality, AIR 1972 SC 749 ; [1972] 1 SCC 366 and Smt. Sandhya Rani Sarkar v. Smt. Sudha Rani Debi, AIR 1978 SC 537 ; [1978] 2 SCC 116). The High Court in exercising its jurisdiction under section 115 of the Civil Procedure Code, failed to correct the jurisdictions error of the appellate court. For the aforementioned reasons, we set aside the impugned order of the High Court as well as that of the Civil Judge Amalner (the appellate Court) condone the delay of seven days in filing…

Shri K Mehfuz Ali Khan, Bellary vs. Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore

In the result, appeals of the assessee are allowed for statistical purposes

ITA 923/BANG/2017[2011-12]Status: DisposedITAT Bangalore16 Oct 2018AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri. Lakshmi Narayanan, AdvocateFor Respondent: Shri. K. V. Arvind, Sr. Standing Counsel for Department
Section 147Section 271(1)(c)

…f the law laid down by this Court, that the expression " u went cause" should receive liberal construction, in a catena of decisions (see State of I.B. v. Administrator, Howrah Municipality [(1972) 1 SCC 366] and Sandhya Rani Sarkar v. Sudha Rani Debi [(1978) 2 SCC 116] ). The High Court in exercising its jurisdiction under Section 115 CPC failed to correct the jurisdictional error of the appellate court." 13. In the light of legal proposition laid down by the Apex Court, if we examine the fact of the case, we find that there is reasonable cause for the delay in filing of the appeal before the CIT(A) as he was i…

Shri K Mehfuz Ali Khan, Bellary vs. Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore

In the result, appeals of the assessee are allowed for statistical purposes

ITA 922/BANG/2017[2011-12]Status: DisposedITAT Bangalore16 Oct 2018AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri. Lakshmi Narayanan, AdvocateFor Respondent: Shri. K. V. Arvind, Sr. Standing Counsel for Department
Section 147Section 271(1)(c)

…f the law laid down by this Court, that the expression " u went cause" should receive liberal construction, in a catena of decisions (see State of I.B. v. Administrator, Howrah Municipality [(1972) 1 SCC 366] and Sandhya Rani Sarkar v. Sudha Rani Debi [(1978) 2 SCC 116] ). The High Court in exercising its jurisdiction under Section 115 CPC failed to correct the jurisdictional error of the appellate court." 13. In the light of legal proposition laid down by the Apex Court, if we examine the fact of the case, we find that there is reasonable cause for the delay in filing of the appeal before the CIT(A) as he was i…

Shri K.Mehfuz Ali Khan, Bellary vs. Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore

In the result, appeals of the assessee are allowed for statistical purposes

ITA 921/BANG/2017[2010-11]Status: DisposedITAT Bangalore16 Oct 2018AY 2010-11

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri. Lakshmi Narayanan, AdvocateFor Respondent: Shri. K. V. Arvind, Sr. Standing Counsel for Department
Section 147Section 271(1)(c)

…f the law laid down by this Court, that the expression " u went cause" should receive liberal construction, in a catena of decisions (see State of I.B. v. Administrator, Howrah Municipality [(1972) 1 SCC 366] and Sandhya Rani Sarkar v. Sudha Rani Debi [(1978) 2 SCC 116] ). The High Court in exercising its jurisdiction under Section 115 CPC failed to correct the jurisdictional error of the appellate court." 13. In the light of legal proposition laid down by the Apex Court, if we examine the fact of the case, we find that there is reasonable cause for the delay in filing of the appeal before the CIT(A) as he was i…

Shri K Mehfuz Ali Khan, Bellary vs. Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore

In the result, appeals of the assessee are allowed for statistical purposes

ITA 920/BANG/2017[2009-10]Status: DisposedITAT Bangalore16 Oct 2018AY 2009-10

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri. Lakshmi Narayanan, AdvocateFor Respondent: Shri. K. V. Arvind, Sr. Standing Counsel for Department
Section 147Section 271(1)(c)

…f the law laid down by this Court, that the expression " u went cause" should receive liberal construction, in a catena of decisions (see State of I.B. v. Administrator, Howrah Municipality [(1972) 1 SCC 366] and Sandhya Rani Sarkar v. Sudha Rani Debi [(1978) 2 SCC 116] ). The High Court in exercising its jurisdiction under Section 115 CPC failed to correct the jurisdictional error of the appellate court." 13. In the light of legal proposition laid down by the Apex Court, if we examine the fact of the case, we find that there is reasonable cause for the delay in filing of the appeal before the CIT(A) as he was i…

Shri K.Mehfuz Ali Khan, Bellary vs. Deputy Commissioner of Income Tax Central Circle-1(3), Bangalore

In the result, appeals of the assessee are allowed for statistical purposes

ITA 919/BANG/2017[2009-10]Status: DisposedITAT Bangalore16 Oct 2018AY 2009-10

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri. Lakshmi Narayanan, AdvocateFor Respondent: Shri. K. V. Arvind, Sr. Standing Counsel for Department
Section 147Section 271(1)(c)

…f the law laid down by this Court, that the expression " u went cause" should receive liberal construction, in a catena of decisions (see State of I.B. v. Administrator, Howrah Municipality [(1972) 1 SCC 366] and Sandhya Rani Sarkar v. Sudha Rani Debi [(1978) 2 SCC 116] ). The High Court in exercising its jurisdiction under Section 115 CPC failed to correct the jurisdictional error of the appellate court." 13. In the light of legal proposition laid down by the Apex Court, if we examine the fact of the case, we find that there is reasonable cause for the delay in filing of the appeal before the CIT(A) as he was i…

Cosmos Garden Resorts Pvt. Ltd., Jaipur vs. DCIT, Jaipur

In the result, appeals of the assesses are allowed

ITA 1067/JPR/2016[2012-13]Status: DisposedITAT Jaipur28 Feb 2017AY 2012-13
For Appellant: Shri P.C. Parwal (C.A)For Respondent: Shri D.S. Kothari (CIT)
Section 143(3)Section 271(1)(c)

…the appeal is restored to the file of the civil Judge and the Civil Judge is directed to decide the appeal on the merits.—State of West Bengal vs. Administrator, Howrah Municipality (1972) 1 SCC 366 and Smt. Sandhya Rani Sarkar vs. Smt. Sudha Rani Debi (1978) 2 SCC 116 applied. M/s. Cosmos Garden Resorts P. Ltd. & M/s. Manu Yantralaya Pvt. Ltd. CIT vs. West Bengal Infrastructure Development Finance Corporation Ltd(SC) (2011) 334 ITR 0269 When huge stakes are involved, the High Court should not dispose of the appeals filed by the Department merely on the ground of delay; High Court can consider imposing costs on…

1 SCC 366 and Smt. Sandhya Rani Sarkar v. Smt Sudha Rani Debt & Others (2 SCC 116) — Cited in 9 Judgments | BharatTax