74 ITR 41 (SC) Dolphin Metal India Ltd. v. ITO

431 ITR 666High Court#12800 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 10(23C)Section 11Section 11(2)Section 11(5)Section 144Section 147Section 253(5)Section 271(1)(c)

Issues it is cited on

section 253(1)(a)section 246a(1)(a)section 40a(ia)section 251(1)section 251(1)(a)section 251section 250(6)speaking ordersection 153asection 132section 25section 250

Judgments citing 74 ITR 41 (SC) Dolphin Metal India Ltd. v. ITO

Rajasthan State Bharat Scout and Guide, Jaipur vs. Income-Tax Officer (Exemption), Jaipur

In the result, both the appeals of the assessee are partly allowed

ITA 382/JPR/2025[2011-12]Status: DisposedITAT Jaipur16 Jul 2025AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Nitesh Kumar Gupta, CAFor Respondent: Shri Gautam Singh Choudhary, Addl.CIT-DR
Section 11(5)

…1 ITA NO. 381 & 382/JPR/2025 RAJASTHAN STATE BHARAT SCOUT AND GUIDE VS ITO (EXEMPTION), WARD -1, JAIPUR आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’’SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihyla-@ITA No. 381 & 382/JPR/2025 fu/kZkj.ko"kZ@AssessmentYear : 2010-11 & 2011-12 Rajasthan State Bharat Scout and Guide cuke The ITO (Exemption) Vs. Near Pareek College, Banipark Ward-1, Jaipur 302 016 Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AAAL…

Rajasthan State Bharat Scout and Guide, Jaipur vs. Assistant Commissioner of Income Tax Holding Charge of ITO Exemptions, Jaipur

In the result, both the appeals of the assessee are partly allowed

ITA 381/JPR/2025[2010-11]Status: DisposedITAT Jaipur16 Jul 2025AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Nitesh Kumar Gupta, CAFor Respondent: Shri Gautam Singh Choudhary, Addl.CIT-DR
Section 11(5)

…1 ITA NO. 381 & 382/JPR/2025 RAJASTHAN STATE BHARAT SCOUT AND GUIDE VS ITO (EXEMPTION), WARD -1, JAIPUR आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’’SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihyla-@ITA No. 381 & 382/JPR/2025 fu/kZkj.ko"kZ@AssessmentYear : 2010-11 & 2011-12 Rajasthan State Bharat Scout and Guide cuke The ITO (Exemption) Vs. Near Pareek College, Banipark Ward-1, Jaipur 302 016 Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AAAL…

M/S. Concrete Developers, Nagpur vs. Assistant Commissioner of Income Tax, Central Circel-1(3), Nagpur

Appeals are allowed for statistical purposes in above terms

ITA 39/NAG/2023[2017-18]Status: DisposedITAT Nagpur12 Apr 2024AY 2017-18

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]
Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

…to bound to deal with the merits of the case even in ex-parte proceedings and conversely are not empowered to dismiss the appeal in limine for non- prosecution viz; ‘CIT Vs S Chenniappa Mudaliar’ [1969, 74 ITR 41 (SC)], ‘Dolphin Metal India Ltd Vs ITO’ [2021, 431 ITR 666 (Guj)], ‘Government Telecommunication Employees Cooperative Society Ltd. Vs ITO’ [2019, 111 taxmann.com 28 (Mad)], ‘Rajendra Prasad Borah Vs ITAT’ [2008, 302 ITR 243 (Gau)] and ‘Tribhuwan Kumar Vs CIT’ [2007, 294 ITR 401 (Raj)]. 7. In view of the above discussion and respectfully following former binding judicial precedents, without commenting o…

M/S. Concrete Developers, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle-1(3), Nagpur

Appeals are allowed for statistical purposes in above terms

ITA 38/NAG/2023[2016-17]Status: DisposedITAT Nagpur12 Apr 2024AY 2016-17

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]
Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

…to bound to deal with the merits of the case even in ex-parte proceedings and conversely are not empowered to dismiss the appeal in limine for non- prosecution viz; ‘CIT Vs S Chenniappa Mudaliar’ [1969, 74 ITR 41 (SC)], ‘Dolphin Metal India Ltd Vs ITO’ [2021, 431 ITR 666 (Guj)], ‘Government Telecommunication Employees Cooperative Society Ltd. Vs ITO’ [2019, 111 taxmann.com 28 (Mad)], ‘Rajendra Prasad Borah Vs ITAT’ [2008, 302 ITR 243 (Gau)] and ‘Tribhuwan Kumar Vs CIT’ [2007, 294 ITR 401 (Raj)]. 7. In view of the above discussion and respectfully following former binding judicial precedents, without commenting o…

M/S. Concrete Developers, Nagpur vs. Assistant Commissioner of Income Tax, Centreal Circel-1(3), Nagpur

Appeals are allowed for statistical purposes in above terms

ITA 37/NAG/2023[2015-16]Status: DisposedITAT Nagpur12 Apr 2024AY 2015-16

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]
Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

…to bound to deal with the merits of the case even in ex-parte proceedings and conversely are not empowered to dismiss the appeal in limine for non- prosecution viz; ‘CIT Vs S Chenniappa Mudaliar’ [1969, 74 ITR 41 (SC)], ‘Dolphin Metal India Ltd Vs ITO’ [2021, 431 ITR 666 (Guj)], ‘Government Telecommunication Employees Cooperative Society Ltd. Vs ITO’ [2019, 111 taxmann.com 28 (Mad)], ‘Rajendra Prasad Borah Vs ITAT’ [2008, 302 ITR 243 (Gau)] and ‘Tribhuwan Kumar Vs CIT’ [2007, 294 ITR 401 (Raj)]. 7. In view of the above discussion and respectfully following former binding judicial precedents, without commenting o…

M/S. Concrete Developers, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle-1(3), Nagpur

Appeals are allowed for statistical purposes in above terms

ITA 36/NAG/2023[2012-13]Status: DisposedITAT Nagpur12 Apr 2024AY 2012-13

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]
Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

…to bound to deal with the merits of the case even in ex-parte proceedings and conversely are not empowered to dismiss the appeal in limine for non- prosecution viz; ‘CIT Vs S Chenniappa Mudaliar’ [1969, 74 ITR 41 (SC)], ‘Dolphin Metal India Ltd Vs ITO’ [2021, 431 ITR 666 (Guj)], ‘Government Telecommunication Employees Cooperative Society Ltd. Vs ITO’ [2019, 111 taxmann.com 28 (Mad)], ‘Rajendra Prasad Borah Vs ITAT’ [2008, 302 ITR 243 (Gau)] and ‘Tribhuwan Kumar Vs CIT’ [2007, 294 ITR 401 (Raj)]. 7. In view of the above discussion and respectfully following former binding judicial precedents, without commenting o…

M/S. Concrete Developers, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle-1(3), Nagpur

Appeals are allowed for statistical purposes in above terms

ITA 35/NAG/2023[2011-12]Status: DisposedITAT Nagpur12 Apr 2024AY 2011-12

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]
Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

…to bound to deal with the merits of the case even in ex-parte proceedings and conversely are not empowered to dismiss the appeal in limine for non- prosecution viz; ‘CIT Vs S Chenniappa Mudaliar’ [1969, 74 ITR 41 (SC)], ‘Dolphin Metal India Ltd Vs ITO’ [2021, 431 ITR 666 (Guj)], ‘Government Telecommunication Employees Cooperative Society Ltd. Vs ITO’ [2019, 111 taxmann.com 28 (Mad)], ‘Rajendra Prasad Borah Vs ITAT’ [2008, 302 ITR 243 (Gau)] and ‘Tribhuwan Kumar Vs CIT’ [2007, 294 ITR 401 (Raj)]. 7. In view of the above discussion and respectfully following former binding judicial precedents, without commenting o…

M/S. Concrete Developers, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle-1(3), Nagpur

Appeals are allowed for statistical purposes in above terms

ITA 34/NAG/2023[2010-11]Status: DisposedITAT Nagpur12 Apr 2024AY 2010-11

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]
Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

…to bound to deal with the merits of the case even in ex-parte proceedings and conversely are not empowered to dismiss the appeal in limine for non- prosecution viz; ‘CIT Vs S Chenniappa Mudaliar’ [1969, 74 ITR 41 (SC)], ‘Dolphin Metal India Ltd Vs ITO’ [2021, 431 ITR 666 (Guj)], ‘Government Telecommunication Employees Cooperative Society Ltd. Vs ITO’ [2019, 111 taxmann.com 28 (Mad)], ‘Rajendra Prasad Borah Vs ITAT’ [2008, 302 ITR 243 (Gau)] and ‘Tribhuwan Kumar Vs CIT’ [2007, 294 ITR 401 (Raj)]. 7. In view of the above discussion and respectfully following former binding judicial precedents, without commenting o…

74 ITR 41 (SC) Dolphin Metal India Ltd. v. ITO (431 ITR 666) — Cited in 8 Judgments | BharatTax