CIT, M.P v. Khemraj

114 ITR 75High Court1978#22057 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 115BBE Section 142(1)Section 143(2)Section 144 Section 250 Section 271AAC(1)Section 272A(1)(d)Section 274

Judgments citing CIT, M.P v. Khemraj

Amit Kumar Yadav, Seoni vs. Income Tax Officer, Seoni

In the result, the assessee’s appeal in ITA No

ITA 168/JAB/2024[2018-19]Status: DisposedITAT Jabalpur28 Aug 2025AY 2018-19

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. G.N. Purohit, Sr. AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR

Section 144Section 250Section 271ASection 272A(1)(d)

…the said consultant Sh. Irfan Khan had sworn an affidavit to this effect which was attached with the condonation petition. The assessee placed reliance on the judgment of the jurisdictional Madhya Pradesh High Court in the case of CIT, M.P. vs. Khemraj (1978) 114 ITR 75 M.P, the ITAT Amritsar Bench in the case of Bhagwati Colonizer Pvt. Ltd., vs. ITO in ITA No.169/ASR/2015 dated 22.10.2019 and the judgment of the Hon’ble Bombay High Court in the case of Vijay Vishin Meghani vs. DCIT (2017) 398 ITR 250 (Bom). It was submitted that in view of the given facts and circumstances of the case, the delay was worthy of be…

Amit Kumar Yadav, Seoni vs. Income Tax Officer, Seoni

In the result, the assessee’s appeal in ITA No

ITA 166/JAB/2024[2018-19]Status: DisposedITAT Jabalpur28 Aug 2025AY 2018-19

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. G.N. Purohit, Sr. AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR

Section 144Section 250Section 271ASection 272A(1)(d)

Calcutta Urology Research Centre Pvt Ltd, Kolkata vs. A.C.I.T CC - VII, Kolkata

In the result, the appeals of the assessee are allowed

ITA 518/KOL/2013[2004-05]Status: DisposedITAT Kolkata18 Mar 2016AY 2004-05

Bench: : Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: S/Shri V.N PurohitFor Respondent: Shri Salong Yaden, Addl.CIT, ld.DR

Section 132Section 139(1)Section 144Section 153ASection 271B

…tire jobof handling the tax affairs to a chartered accountant and assessee should not be penalized for any mistake committed by him. We find that the decision of the Hon’ble Madhya Pradesh High Court in the case of CIT vs Khemraj Laxmichand reported in (1978) 114 ITR 75 (MP) supports this proposition , wherein it placed reliance on the decision of Hon’ble Apex Court in the case of Mata Din vs A. Narayanan , AIR 1970 SC 1953, 1954, Hidayatullah C.J. speaking for the court said : “ The law is well settled that mistake of counsel may in certain circumstances be taken into account in condoning delay although there i…