Classic Ispat Pvt. Ltd. v. Janak Steel Tubes Ltd.

93 Comp Cas 165Reported decision1998#18936 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 142(1)Section 144Section 147Section 148Section 133ASection 139Section 246ASection 249

Issues it is cited on

section 51section 249(3)section 282section 249section 24section 28section 10reasonable causecondonation of delayassistant commissionerappeal before the tribunalsection 144

Judgments citing Classic Ispat Pvt. Ltd. v. Janak Steel Tubes Ltd.

HEMCHAND CHINTAMAN PATIL,THANE vs. ITO, THANE

In the result, the appeal filed by the assessee stands dismissed

ITA 6320/MUM/2025[2020-21]Status: DisposedITAT Mumbai03 Dec 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain& Shri Omkareshwar Chidarahemchand Chintaman Patil, Vs. Income Tax Officer 202, Lovely Palace No.2, Qureshi Mansion, Kharigaon, B. P. Road, 2Nd Floor, Gokhale Bhayander (East), Road, Naupada, Teen Thane - 401105. Haath Naka, Thane (W), Thane – 400602. Pan/Gir No. Amapp3180E (Applicant) (Respondent) Assessee By None Revenue By Shri Aditya Rai (Sr. Dr.)

Section 249Section 249(2)Section 249(3)Section 250

…cases condone the delay as a matter of course. Thus, where the applicant has failed to show sufficient cause for condonation of delay, the application for condonation of delay is liable to be rejected [Classic Ispat Pvt. Ltd. v. Janak Steel Tubes Ltd. (1998) 93 Comp Cas 165, 167, 169 (Punj)]. Reference may also be made to Girdhar Lal M. Pittle vs. Appellate Authority for Industrial and Financial Reconstruction [(1998) 94 Comp Cas 225, 228 (Del). 2.7 In this case the appeal is filed by delay of 162 days. The appellant has given the following reasons for delay in filing of the appeal: 1. Hemchand C. Patil, hereb…

KOLHAPUR MAHILA SAHAKARI BANK LIMITED,KOLHAPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOLHAPUR

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

ITA 2778/PUN/2024[2017-18]Status: DisposedITAT Pune26 Nov 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Ramnath P. Murkunde
Section 143(1)Section 143(2)Section 143(3)Section 249(2)Section 36(1)(viia)

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2778/PUN/2024 धििाारण वर्ा / Assessment Year : 2017-18 Kolhapur Mahila Sahakari Bank Limited, Assistant Commissioner of 1082 KH B Ward, Tutuchi Bag, Income Tax, Opp. Khasbag, Kolhapur, Vs. Circle – 1, Kolhapur Maharashtra-416012 PAN : AAAAK0367R अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Nikhil S. Pathak Department by : Shri Ramnath P. Murkunde Date of hearing : 30-09-2025 Date of 26-11-2025 Pron…

SRI TIRUMALA ESTATES AND FARMLANDS,VISAKHAPATNAM vs. ACIT, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, the appeal filed by the assessee in ITA

ITA 552/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam14 Nov 2025AY 2017-18

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 133ASection 142(1)Section 144Section 147Section 148Section 270ASection 40

…cases condone the delay as a matter of course. Thus, where the applicant has failed to show sufficient cause for condonation of delay, the application for condonation of delay is liable to be rejected [Classic Ispat Pvt. Ltd. v. Janak Steel Tubes Ltd. (1998) 93 Comp Cas 165, 167, 169 (Punj)]. Reference may also be made to Girdhar Lal M. Pittle vs. Appellate Authority for Industrial and Financial Reconstruction [(1998) 94 Comp Cas 225, 228 (Del). 2.7 In this case the appeal is filed by delay of 965 days. The appellant has given the following reasons for delay in filing of the appeal: I, D. Tirupati Rao, partner o…

SRI TIRUMALA ESTATES AND FARMLANDS,VISAKHAPATNAM vs. ACIT, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, the appeal filed by the assessee in ITA

ITA 551/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam14 Nov 2025AY 2017-18

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 133ASection 142(1)Section 144Section 147Section 148Section 270ASection 40

…cases condone the delay as a matter of course. Thus, where the applicant has failed to show sufficient cause for condonation of delay, the application for condonation of delay is liable to be rejected [Classic Ispat Pvt. Ltd. v. Janak Steel Tubes Ltd. (1998) 93 Comp Cas 165, 167, 169 (Punj)]. Reference may also be made to Girdhar Lal M. Pittle vs. Appellate Authority for Industrial and Financial Reconstruction [(1998) 94 Comp Cas 225, 228 (Del). 2.7 In this case the appeal is filed by delay of 965 days. The appellant has given the following reasons for delay in filing of the appeal: I, D. Tirupati Rao, partner o…

PREMADEVI RAMESHCHANDRA AGRAWAL,JALNA vs. INCOME TAX OFFICER WARD 1 JALNA, JALNA

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

ITA 599/PUN/2024[2009-2010]Status: DisposedITAT Pune23 Jul 2024AY 2009-2010

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.599/Pun/2024 "नधा"रण वष" / Assessment Year : 2009-10

For Appellant: NoneFor Respondent: Shri Manoj Kumar Tripathi
Section 144

…Raj 216, 221 6. Ramlal Vs. Rewa Coalfields Ltd. – AIR 1962 SC 361, 7. Ashotosh Bhadra Vs. Jatindra Mohan – AIR 1954 Cal 238 8. Soorajmull Nagarmal vs. Golden Fibre & Products – AIR 1969 Cal 381, 384 9. Classic Ispat Pvt. Ltd. Vs. Janak Steel Tubes Ltd. (1998) 93 Comp Cas 165, 167, 169 10. Girdhar Lal M. Pittle vs. Appellate Authority for Industrial and Financial Reconstruction (1998) 94 Comp Cas 225, 228, (Del). 4. Being aggrieved, the assessee is in appeal before the Tribunal in the present appeal. 5. When the matter was called on, none was present for the assessee despite due service of notice of hearing. How…