98 SC 2276; Sri Venkatesa Paper & Boards Ltd vs. DCIT, 98 ITD 200; Vinay Extraction (P) Ltd. v. Vijay Khanna

175 ITR 14Reported decision1989#17006 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 142(1)Section 143(2)Section 143(3)Section 14ASection 249(3)

Judgments citing 98 SC 2276; Sri Venkatesa Paper & Boards Ltd vs. DCIT, 98 ITD 200; Vinay Extraction (P) Ltd. v. Vijay Khanna

Prasanna Sadashiv Shete, Pune vs. The Deputy Commissioner of Income Tax, Circle-10, Pune

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

ITA 2761/PUN/2024[2012-13]Status: DisposedITAT Pune29 May 2025AY 2012-13

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2012-13 Prasanna Sadashiv Shete Dcit, Circle 10, Pune 56/8, D-Ii, Midc Shete Industries, Vs. Chinchwad, Pune – 411019 Pan: Adbps4462Q (Appellant) (Respondent) Assessee By : Shri Suhas Bora Department By : Shri Arvind Desai, Addl Cit Dr Date Of Hearing : 27-03-2025 Date Of Pronouncement : 29-05-2025 O R D E R

For Appellant: Shri Suhas BoraFor Respondent: Shri Arvind Desai, Addl CIT DR
Section 143(2)Section 143(3)Section 14ASection 249(3)

…iry of the period of limitation prescribed for seeking legal remedy, a corresponding right accrues in favour of the other party and the same should not be lightly interfered with." The Hon'ble Madhya Pradesh High Court in the case of Nihalkaran vs. CWT [1989] 175 ITR 14 has held as under: "The burden is on the party claiming condonation of delay to place before the Court, in clear and explicit terms, all facts on which the party relies, so that the Court can come to the conclusion that it is not a case of want of diligence or inaction on the part of the applicant. In the instant case, the applicant has failed to…

Anish Metals P.Ltd, Mumbai vs. DCIT 4(1), Mumbai

ITA 5474/MUM/2011[1999-00]Status: DisposedITAT Mumbai29 Mar 2019AY 1999-00

Bench: Hon‟Ble Sh. Sandeep Gosain, Jm & Hon‟Ble Sh. G. Manjunatha, Am

For Appellant: Shri Vipul Joshi & MsFor Respondent: Shri Satishchandra Rajore
Section 143(1)Section 143(3)Section 147Section 148

…s and also rejoinder dated 21.01.19 containing judgments such as AKK Nambiar Vr.s Union of India, AIR 1970 SC 652, Kunal Sharma Vrs. ITO (36 taxmann.com 319), Shri Venkatesa Paper & Boards Ltd. Vrs. DCIT (2006) 98 ITD 200 (Chen) and Nihalkaran Vrs. CWT (1989) 175 ITR 14, etc. 7 I.T.A. No. 6274/Mum/2008 & 1093/Mum/10 & ITA No. 5474 & 5475/Mum/2011 M/s Anish Metals Pvt. Ltd. 10. We have heard the counsels for both the parties and we have also perused the material placed on record, judgments cited by the parties as well as the orders passed by revenue authorities. After considering the facts of the present case, we…

The ACIT, Central Circle-1(4), Ahmedabad vs. Shri Raghubhai B.Vaghela, Ahmedabad

In the result, this appeal of the assessee is also allowed

ITA 1036/AHD/2013[2010-11]Status: DisposedITAT Ahmedabad11 May 2017AY 2010-11

Bench: Shri Rajpal Yadav & Shri Manish Boradsn It(Ss)A/Ita No. Ay Appellant Respondent 2004-05 Acit, Shri Raghubhai B. Vaghela, 1034/Ahd/2013 Central Circle 1 (4), 8, Riddhi Siddhi Bunglows, Ahmedabad Sanand, Ahmedabad-382210 Pan : Afgpv 8496 N 2009-10 Revenue Assessee 1035/Ahd/2013 2010-11 Revenue Assessee 1036/Ahd/2013 4 It(Ss)A No. 2004-05 Assessee Revenue 153/Ahd/2014 5 It(Ss)A No. 2009-10 Assessee Revenue 154/Ahd/2014 6 It(Ss)A No. 2010-11 Assessee Revenue 155/Ahd/2014 7 It(Ss)A No. 2004-05 Assessee Revenue 36/Ahd/2016 8 It(Ss)A No. 2005-06 Assessee Revenue 37/Ahd/2016 9 It(Ss)A No. 2009-10 Assessee Revenue 38/Ahd/2016 10 It(Ss)A No. 2010-11 Assessee Revenue 39/Ahd/2016 Revenue By : Ms. Vibha Bhalla, Cit-Dr Assessee By : Shri Sakar Sharma, Ar सुनवाई क" तार"ख/Date Of Hearing : 03/05/2017 घोषणा क" तार"ख /Date Of Pronouncement: 11/05/2017 आदेश/O R D E R Per Bench :

For Appellant: Shri Sakar Sharma, ARFor Respondent: Ms. Vibha Bhalla, CIT-DR

…, by relying on various judgments in the cases of viz. P.K. Ramachandran v. State of Kerala, AIR 1998 SC 2276; Sri Venkatesa Paper & Boards Ltd vs. DCIT, 98 ITD 200; Vinay Extraction (P) Ltd vs. Vijay Khanna [2004] 271 ITR 450 (Guj), Nihalkaran vs. CWT [1989] 175 ITR 14 etc. The ITA Nos.1034to1036 Ahd 13, ITSS 153to155 Ahd 14 & ITSS 36to39 of 16- Assessee- Raghubhai B. Vaghela AY : 2004-0, 2009-10 & 2010-11 - 5 – relevant finding of the Tribunal in the case of M/s. Shree Balaji Woollen Mills (supra) is reproduced as under :- “3. In the instant case also the assessee seems to be quite negligent by not taking the…

The ACIT, Central Circle-1(4), Ahmedabad vs. Shri Raghubhai B.Vaghela, Ahmedabad

In the result, this appeal of the assessee is also allowed

ITA 1035/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad11 May 2017AY 2009-10

Bench: Shri Rajpal Yadav & Shri Manish Boradsn It(Ss)A/Ita No. Ay Appellant Respondent 2004-05 Acit, Shri Raghubhai B. Vaghela, 1034/Ahd/2013 Central Circle 1 (4), 8, Riddhi Siddhi Bunglows, Ahmedabad Sanand, Ahmedabad-382210 Pan : Afgpv 8496 N 2009-10 Revenue Assessee 1035/Ahd/2013 2010-11 Revenue Assessee 1036/Ahd/2013 4 It(Ss)A No. 2004-05 Assessee Revenue 153/Ahd/2014 5 It(Ss)A No. 2009-10 Assessee Revenue 154/Ahd/2014 6 It(Ss)A No. 2010-11 Assessee Revenue 155/Ahd/2014 7 It(Ss)A No. 2004-05 Assessee Revenue 36/Ahd/2016 8 It(Ss)A No. 2005-06 Assessee Revenue 37/Ahd/2016 9 It(Ss)A No. 2009-10 Assessee Revenue 38/Ahd/2016 10 It(Ss)A No. 2010-11 Assessee Revenue 39/Ahd/2016 Revenue By : Ms. Vibha Bhalla, Cit-Dr Assessee By : Shri Sakar Sharma, Ar सुनवाई क" तार"ख/Date Of Hearing : 03/05/2017 घोषणा क" तार"ख /Date Of Pronouncement: 11/05/2017 आदेश/O R D E R Per Bench :

For Appellant: Shri Sakar Sharma, ARFor Respondent: Ms. Vibha Bhalla, CIT-DR

…, by relying on various judgments in the cases of viz. P.K. Ramachandran v. State of Kerala, AIR 1998 SC 2276; Sri Venkatesa Paper & Boards Ltd vs. DCIT, 98 ITD 200; Vinay Extraction (P) Ltd vs. Vijay Khanna [2004] 271 ITR 450 (Guj), Nihalkaran vs. CWT [1989] 175 ITR 14 etc. The ITA Nos.1034to1036 Ahd 13, ITSS 153to155 Ahd 14 & ITSS 36to39 of 16- Assessee- Raghubhai B. Vaghela AY : 2004-0, 2009-10 & 2010-11 - 5 – relevant finding of the Tribunal in the case of M/s. Shree Balaji Woollen Mills (supra) is reproduced as under :- “3. In the instant case also the assessee seems to be quite negligent by not taking the…

The ACIT, Central Circle-1(4), Ahmedabad vs. Shri Raghubhai B.Vaghela, Ahmedabad

In the result, this appeal of the assessee is also allowed

ITA 1034/AHD/2013[2004-05]Status: DisposedITAT Ahmedabad11 May 2017AY 2004-05

Bench: Shri Rajpal Yadav & Shri Manish Boradsn It(Ss)A/Ita No. Ay Appellant Respondent 2004-05 Acit, Shri Raghubhai B. Vaghela, 1034/Ahd/2013 Central Circle 1 (4), 8, Riddhi Siddhi Bunglows, Ahmedabad Sanand, Ahmedabad-382210 Pan : Afgpv 8496 N 2009-10 Revenue Assessee 1035/Ahd/2013 2010-11 Revenue Assessee 1036/Ahd/2013 4 It(Ss)A No. 2004-05 Assessee Revenue 153/Ahd/2014 5 It(Ss)A No. 2009-10 Assessee Revenue 154/Ahd/2014 6 It(Ss)A No. 2010-11 Assessee Revenue 155/Ahd/2014 7 It(Ss)A No. 2004-05 Assessee Revenue 36/Ahd/2016 8 It(Ss)A No. 2005-06 Assessee Revenue 37/Ahd/2016 9 It(Ss)A No. 2009-10 Assessee Revenue 38/Ahd/2016 10 It(Ss)A No. 2010-11 Assessee Revenue 39/Ahd/2016 Revenue By : Ms. Vibha Bhalla, Cit-Dr Assessee By : Shri Sakar Sharma, Ar सुनवाई क" तार"ख/Date Of Hearing : 03/05/2017 घोषणा क" तार"ख /Date Of Pronouncement: 11/05/2017 आदेश/O R D E R Per Bench :

For Appellant: Shri Sakar Sharma, ARFor Respondent: Ms. Vibha Bhalla, CIT-DR

…, by relying on various judgments in the cases of viz. P.K. Ramachandran v. State of Kerala, AIR 1998 SC 2276; Sri Venkatesa Paper & Boards Ltd vs. DCIT, 98 ITD 200; Vinay Extraction (P) Ltd vs. Vijay Khanna [2004] 271 ITR 450 (Guj), Nihalkaran vs. CWT [1989] 175 ITR 14 etc. The ITA Nos.1034to1036 Ahd 13, ITSS 153to155 Ahd 14 & ITSS 36to39 of 16- Assessee- Raghubhai B. Vaghela AY : 2004-0, 2009-10 & 2010-11 - 5 – relevant finding of the Tribunal in the case of M/s. Shree Balaji Woollen Mills (supra) is reproduced as under :- “3. In the instant case also the assessee seems to be quite negligent by not taking the…

98 SC 2276; Sri Venkatesa Paper & Boards Ltd vs. DCIT, 98 ITD 200; Vinay Extraction (P) Ltd. v. Vijay Khanna (175 ITR 14) — Cited in 5 Judgments | BharatTax