12. In CIT v. Shankarlal Ved Prakash (HUF)

271 ITR 171High Court#20243 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 275(1)section 275(1)(c)section 195(1)section 275section 271cvsv schemesection 156delay in filing appealsection 195assessee in defaultsection 201(1)section 201

Judgments citing 12. In CIT v. Shankarlal Ved Prakash (HUF)

Mass Awash Private Limited, Lucknow vs. Addi. CIT International Taxation, Noida

In the result, the appeals of the assessee are dismissed

ITA 166/DEL/2021[2005-06]Status: DisposedITAT Delhi02 May 2023AY 2005-06

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: NoneFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 156Section 195Section 201(1)Section 271C(1)(a)Section 275(1)(C)Section 275(1)(c)

…his regard. The court has to exercise its discretion on facts of each case keeping in mind that in construing the expression “sufficient cause” the principle of advancing substantial justice is of prime importance. 12. In CIT vs. Shankarlal Ved Prakash (HUF) 271 ITR 171 (Del) the Hon’ble Delhi High Court observed that in a case of apparent lethargy, the observation of Hon’ble Supreme Court in State of Haryana vs. Chandramani AIR 1996-SC-1623 that the expression “sufficient cause” should be considered with pragmatism could not be permitted to be used as a shield for inaction. 13. Having regard to the principle of…

Mass Awash Private Limited, Lucknow vs. Addi. CIT International Taxation, Noida

In the result, the appeals of the assessee are dismissed

ITA 165/DEL/2021[2004-05]Status: DisposedITAT Delhi02 May 2023AY 2004-05

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: NoneFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 156Section 195Section 201(1)Section 271C(1)(a)Section 275(1)(C)Section 275(1)(c)

…his regard. The court has to exercise its discretion on facts of each case keeping in mind that in construing the expression “sufficient cause” the principle of advancing substantial justice is of prime importance. 12. In CIT vs. Shankarlal Ved Prakash (HUF) 271 ITR 171 (Del) the Hon’ble Delhi High Court observed that in a case of apparent lethargy, the observation of Hon’ble Supreme Court in State of Haryana vs. Chandramani AIR 1996-SC-1623 that the expression “sufficient cause” should be considered with pragmatism could not be permitted to be used as a shield for inaction. 13. Having regard to the principle of…

Mass Awash Private Limited, Lucknow vs. Addi. CIT International Taxation, Noida

In the result, the appeals of the assessee are dismissed

ITA 164/DEL/2021[2006-07]Status: DisposedITAT Delhi02 May 2023AY 2006-07

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: NoneFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 156Section 195Section 201(1)Section 271C(1)(a)Section 275(1)(C)Section 275(1)(c)

…his regard. The court has to exercise its discretion on facts of each case keeping in mind that in construing the expression “sufficient cause” the principle of advancing substantial justice is of prime importance. 12. In CIT vs. Shankarlal Ved Prakash (HUF) 271 ITR 171 (Del) the Hon’ble Delhi High Court observed that in a case of apparent lethargy, the observation of Hon’ble Supreme Court in State of Haryana vs. Chandramani AIR 1996-SC-1623 that the expression “sufficient cause” should be considered with pragmatism could not be permitted to be used as a shield for inaction. 13. Having regard to the principle of…

Conplex Telecom India Pvt. Ltd., New Delhi vs. DCIT, Circle- 4(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 1951/DEL/2018[2012-13]Status: DisposedITAT Delhi21 Mar 2023AY 2012-13

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2012-13

For Appellant: NoneFor Respondent: Shri T. James Singson, CIT DR
Section 143(3)Section 145Section 145(3)Section 271(1)(c)

…his regard. The court has to exercise its discretion on facts of each case keeping in mind that in construing the expression “sufficient cause” the principle of advancing substantial justice is of prime importance. 11. In CIT vs. Shankarlal Ved Prakash (HUF) 271 ITR 171 (Del) the Hon’ble Delhi High Court observed that in a case of apparent lethargy, the observation of Hon’ble Supreme Court in State of Haryana vs. Chandramani AIR 1996-SC-1623 that the expression “sufficient cause” should be considered with pragmatism could not be permitted to be used as a shield for inaction. 12. Having regard to the principle o…

12. In CIT v. Shankarlal Ved Prakash (HUF) (271 ITR 171) — Cited in 4 Judgments | BharatTax