176. 22 DCIT, Circle-4(1), Raipur v. M/s. Chhattisgarh State Electricity Board (x). State of Nagaland v. Lipok Ao

3 SCC 752Reported decision2005#24343 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2018 to 2023.

Judgments citing 176. 22 DCIT, Circle-4(1), Raipur v. M/s. Chhattisgarh State Electricity Board (x). State of Nagaland v. Lipok Ao

Deputy Commissioner of Income Tax, Circle 4(1), Raipur vs. Meserss Chhattisgarh Stateelectricity Board, Raipur

ITA 31/RPR/2020[2006-07]Status: DisposedITAT Raipur25 Sept 2023AY 2006-07

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.31/Rpr/2020 "नधा"रण वष" / Assessment Year : 2006-07 The Deputy Commissioner Of Income Tax, Circle-4(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh State Electricity Board (Through Chhattisgarh State Power Holding Company Limited) Dangania Raipur Pan : Aabcc7876Q ……""यथ" / Respondent

For Appellant: S/shri Praveen Khandelwal & PraveenFor Respondent: Dr. Simran Bhullar, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 80I

…v. Harish Chandra and others, (1996) 9 SCC . 309 (ix). National Insurance Co. Ltd. V. Giga Ram and others, (2002) 10 SCC . . 176. 22 DCIT, Circle-4(1), Raipur Vs. M/s. Chhattisgarh State Electricity Board (x). State of Nagaland v. Lipok Ao and others (2005) 3 SCC 752 The Ld. D.R. heavily relied upon the order of the Hon’ble Apex court in the case of CIT vs. West Bengal Infrastructure Development Finance Corporation Ltd. (2011) 334 ITR 269 (SC). The Ld. D.R further submitted that the fact that multiple proceedings in the assessee’s case were going on before the appellate authorities was also one of the reasons…

M/S. Boutique Hotels India (P) Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeal of the assessee is dismissed

ITA 7042/DEL/2014[2009-10]Status: DisposedITAT Delhi31 Oct 2019AY 2009-10

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: Shri Neel Kanth Khandelwal, AdvFor Respondent: Shri Sanjog Kapoor, Sr. DR
Section 253(3)Section 80I

…in v. Kuntal Kumar (1969) 1 SCR 1006; Concord of India Insurance Co. Ltd. v. Nirmala Devi (1979) 3 SCR 694; Lala Mata Din v. A. Narayanan (1970) 3 SCR 694; O.P. Kathpalia v. Lakhmir Singh (dead) and others (1984) 4 SCC 66; State of Nagaland v. Lipok (2005) 3 SCC 752; New India Insurane Co. Ltd. v. Shanti Misra (1975) 2 SCC 840; N. Balakrishnan v. M. Krishnamurthy AIR 1998 SC 3222; State of Haryana v. Chandra Mani and (1996) Page 13 of 22 ITA No.-7042/Del/2014. Boutique Hotels India (P) Ltd. 3 SCC 132; Special Tehsildar Land Acquisition v. K.V. Ayisumma (1996) 3 SCC 132; Oriental Aroma Chemical Industries…

Shri Manoj Karia, Bangalore vs. The Income Tax Officer Ward-2(2)(4), Bangalore

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

ITA 2754/BANG/2017[2006-07]Status: DisposedITAT Bangalore23 Feb 2018AY 2006-07
For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri Sunil Kumar Agarwal
Section 148Section 234A

…nstruction so as to advance substantial justice, when no negligence, inaction or want of bona fide is attributable to the appellants, the Court should adopt a justice-oriented approach in condoning the delay. In State of Nagaland v. Lipok AO and Others (2005) 3 SCC 752: 2005 (4) JT 10, it was held as under:- “Section 5 is to be construed liberally so as to do substantial justice to the parties. The provision contemplates that the court has to go into the position of the person concerned and to find out if the delay can be said to have been resulted from the cause which he had adduced and whether the cause recorde…