163 ITD 440 (Mumbai-Trib.); Mukesh Jesangbhai Patel v. ITO

59 SOT 22Income Tax Appellate Tribunal2013#21108 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2021 to 2021.

Issues it is cited on

illegal paymentpublic servantcancellation of registrationdumb documentssection 132(4a)section 292cblock perioddelay in filing appealsection 292documents seizedsatisfaction notesection 12aa

Judgments citing 163 ITD 440 (Mumbai-Trib.); Mukesh Jesangbhai Patel v. ITO

The Co-Operative Company Ltd., Uttar Pradesh vs. DCIT, New Delhi

Appeals are allowed

ITA 1713/DEL/2012[2006-07]Status: DisposedITAT Delhi31 Mar 2021AY 2006-07

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sahil Kapoor, AdvocateFor Respondent: Ms. Pramita M Biswas, CIT(DR)
Section 132Section 132(4)Section 153C

…neither intentional nor deliberate. The Ld. AR placed reliance on the cases of Bhakti Kala Kshetra v. DIT [2017] 163 ITD 440 (Mumbai-Trib.); Mukesh Jesangbhai Patel v. ITO [Tax appeal Nos. 372-374 of 2011; Gujarat High Court]; and R. Vishwanath v. ITO [2013] 59 SOT 22 (Hyderabad-Trib). He, further & ITA No. 1713/Del/ 2012 The Cooperative Company Ltd. & DCIT submitted that the said delay in filing the appeal was not due to any deliberate lapse or negligence, but due to circumstances beyond control and hence, the delay in filing appeal may be condoned in the interest of justice and equity. 4.0 On the contrary, t…

M/S. the Cooperative Company Ltd., Uttar Pradesh vs. DCIT, New Delhi

Appeals are allowed

ITA 4194/DEL/2010[2005-06]Status: DisposedITAT Delhi31 Mar 2021AY 2005-06

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sahil Kapoor, AdvocateFor Respondent: Ms. Pramita M Biswas, CIT(DR)
Section 132Section 132(4)Section 153C

…neither intentional nor deliberate. The Ld. AR placed reliance on the cases of Bhakti Kala Kshetra v. DIT [2017] 163 ITD 440 (Mumbai-Trib.); Mukesh Jesangbhai Patel v. ITO [Tax appeal Nos. 372-374 of 2011; Gujarat High Court]; and R. Vishwanath v. ITO [2013] 59 SOT 22 (Hyderabad-Trib). He, further & ITA No. 1713/Del/ 2012 The Cooperative Company Ltd. & DCIT submitted that the said delay in filing the appeal was not due to any deliberate lapse or negligence, but due to circumstances beyond control and hence, the delay in filing appeal may be condoned in the interest of justice and equity. 4.0 On the contrary, t…

M/S. the Cooperative Company Ltd., Uttar Pradesh vs. DCIT, New Delhi

Appeals are allowed

ITA 4193/DEL/2010[2004-05]Status: DisposedITAT Delhi31 Mar 2021AY 2004-05

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sahil Kapoor, AdvocateFor Respondent: Ms. Pramita M Biswas, CIT(DR)
Section 132Section 132(4)Section 153C

…neither intentional nor deliberate. The Ld. AR placed reliance on the cases of Bhakti Kala Kshetra v. DIT [2017] 163 ITD 440 (Mumbai-Trib.); Mukesh Jesangbhai Patel v. ITO [Tax appeal Nos. 372-374 of 2011; Gujarat High Court]; and R. Vishwanath v. ITO [2013] 59 SOT 22 (Hyderabad-Trib). He, further & ITA No. 1713/Del/ 2012 The Cooperative Company Ltd. & DCIT submitted that the said delay in filing the appeal was not due to any deliberate lapse or negligence, but due to circumstances beyond control and hence, the delay in filing appeal may be condoned in the interest of justice and equity. 4.0 On the contrary, t…

M/S. the Cooperative Company Ltd., Uttar Pradesh vs. DCIT, New Delhi

Appeals are allowed

ITA 4192/DEL/2010[2003-04]Status: DisposedITAT Delhi31 Mar 2021AY 2003-04

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sahil Kapoor, AdvocateFor Respondent: Ms. Pramita M Biswas, CIT(DR)
Section 132Section 132(4)Section 153C

…neither intentional nor deliberate. The Ld. AR placed reliance on the cases of Bhakti Kala Kshetra v. DIT [2017] 163 ITD 440 (Mumbai-Trib.); Mukesh Jesangbhai Patel v. ITO [Tax appeal Nos. 372-374 of 2011; Gujarat High Court]; and R. Vishwanath v. ITO [2013] 59 SOT 22 (Hyderabad-Trib). He, further & ITA No. 1713/Del/ 2012 The Cooperative Company Ltd. & DCIT submitted that the said delay in filing the appeal was not due to any deliberate lapse or negligence, but due to circumstances beyond control and hence, the delay in filing appeal may be condoned in the interest of justice and equity. 4.0 On the contrary, t…

163 ITD 440 (Mumbai-Trib.); Mukesh Jesangbhai Patel v. ITO (59 SOT 22) — Cited in 4 Judgments | BharatTax