Which sections of the Income Tax Act does Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors. come up under?

It is most often cited in judgments turning on Section 250, Section 147, Section 144, Section 144B, Section 142(1), Section 250(6).

Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors.

Q: How many judgments cite Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors.?

451 judgments on BharatTax cite Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors. (2 SCC 107), spanning 2013 to 2026.

2 SCC 107Supreme Court of India1987#157 most cited

What is Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors. authority for?

Courts must adopt a liberal approach when considering applications for condonation of delay, preferring to decide cases on their merits rather than allowing technicalities of limitation to scuttle justice. This principle applies to ensure the substantive rights of parties are not defeated by minor delays.

451

judgments rely on this decision, according to BharatTax’s citation analysis of 367,518 Indian tax judgments — from 2013 to 2026.

Also referred to as

Collector v. Katiji · Mst. Katiji · condonation of delay · delay in filing appeal · liberal approach · justice on merits · extension of limitation · reasonable cause · Section 250 · Section 147 · Section 148

Sections most often in play

Section 250 Section 147 Section 144 Section 144B Section 142(1)Section 250(6)Section 143(3)Section 148

Issues it is cited on

extension of limitation reasonable cause delay in filing appeal best judgment assessment section 12a(1)(ac)(iii)section 250(6)section 12a(1)(ac)condonation of delay section 12a(1)section 80g(5)service of notice section 12ab

Judgments citing Collector, Land Acquisition, Anantnag & Anr. v. Mst. Katiji & Ors.

Adarsh Gramin Sahakari Patsanstha Maryadit, Kolhapur vs. ITO Ward 1(1), Kolhapur

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 490/PUN/2025[2018-19]Status: DisposedITAT Pune08 Dec 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.575 & 490/Pun/2025 Assessment Year : 2018-19

For Appellant: AdjournmentFor Respondent: Shri Bharat Andhale

Section 147Section 250Section 271A

…les of receiving notices on email, the delay has taken place. 6. We therefore in the larger interest of justice and in light of judgments Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 245 days before ld.CIT(A) and restore all the issues raised on merits to the file of ld.CIT(A). Needless to mention that ld.CIT(A) shall afford reasonable opportunity to the assessee in the set aside proceedings. Assessee is dir…

Kolhar Bhagwatipur Vapari Gramin Bigarshethi Sahakari Patsanstha Ltd, Ahilyanagar vs. ITO, Ward-1, Ahilyanagar

In the result, both the appeals filed by the Assessee are allowed for statistical purposes

ITA 1791/PUN/2025[2016-17]Status: DisposedITAT Pune03 Dec 2025AY 2016-17

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Prasad S. Bhandari, CAFor Respondent: Shri Bharat Andhale, Addl.CIT

Section 147Section 148Section 250

…prescribed time limit and delay is not intentional and therefore adopting a justice oriented approach and also taking guidance from the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. [(1987) 2 SCC 107] and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382), we hereby condone the delay of 215 days in filing of the appeals before Ld.CIT(A). 6. So far as merits of the cases are concerned, ideally the matters deserve to be restored to the file of Ld.CIT(A) as the issues on merits have not dealt with by t…

Daulat Savala Narute, Pune vs. ITO Ward 5(20, Pune

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

ITA 520/PUN/2025[2015-16]Status: DisposedITAT Pune28 Nov 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.520/Pun/2025 Assessment Year : 2015-16

For Respondent: Shri Udol Raj Singh

Section 147

…the delay is not intentional and assessee would not have gained from filing the appeal with a delay. We therefore in light of judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 27 days in filing of the instant appeal before this Tribunal and admit the appeal for adjudication. 4. After carefully hearing ld. Counsel for the assessee and ld. Departmental Representative, we observe that due to non appeara…

Parag Dattatray Inamdar, Pune vs. Income Tax Officer, Pune

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 2378/PUN/2025[2018-19]Status: DisposedITAT Pune28 Nov 2025AY 2018-19

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Umesh Phade, Addl.CIT-DR

Section 147Section 148ASection 250

…14 days. We find that the delay is not intentional and therefore adopting a justice oriented approach and also taking guidance from the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. [(1987) 2 SCC 107] and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382), hereby condone the delay of 14 days in filing of the instant appeal before this Tribunal and admit the appeal for adjudication. 4. With the assistance of Ld. DR and available on records, we notice that Ld.CIT(A) has dismissed the assessee’s appea…

M/S. H & F Games Pvt. Ltd., Bellandur, Marathahalli, Bengaluru vs. Deputy Commissioner of Income Tax - Central Circle - 1(2), Bengaluru

In the result, the appeal of the assessee for AY 2013-14 & AY 2014-15

ITA 1552/BANG/2025[2014-15]Status: DisposedITAT Bangalore28 Nov 2025AY 2014-15

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Balram Rao, AdvFor Respondent: Shri. Balusamy N, Jt. CIT(DR)(ITAT), Bangalore

Section 133(6)Section 147Section 148Section 234A

…the assessee had sufficient reason and reasonable cause for delay in filing appeal before the Tribunal. Therefore, relying on the judgment of the Hon’ble Supreme Court in the case of Collector of Land Acquisition Vs. MST Katiji Page 4 of 11 and Others, (1987) 2 SCC 107 : 1987 (2) SC, the delay in filing the appeal is condoned. 3. The grounds raised in these appeals are similar in both the appeals and were heard together. For the sake of convenience, we first take up ITA No.1551/Bang/2025 and its decision shall apply mutatis mutandis to the other appeals also except the figures reported in the order. 4. Briefly…

M/S. H & F Games Pvt. Ltd., Bellandur vs. Deputy Commissioner of Income Tax - Central Circle - 1(2), Bengaluru

In the result, the appeal of the assessee for AY 2013-14 & AY 2014-15

ITA 1551/BANG/2025[2013-14]Status: DisposedITAT Bangalore28 Nov 2025AY 2013-14

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Balram Rao, AdvFor Respondent: Shri. Balusamy N, Jt. CIT(DR)(ITAT), Bangalore

Section 133(6)Section 147Section 148Section 234A

Gangahanumaiah Papaiah Bandihalli, Bangalore vs. Income Tax Officer, Ward-3(2)(1), Bangalore

In the result, appeal of the assessee is allowed for statistical purposes

ITA 1520/BANG/2025[2017-18]Status: DisposedITAT Bangalore28 Nov 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan Kassessment Year : 2017-18 Shri. Gangahanumaiah Papaiah Bandihalli, Vs. 1. Ito, No.188, 80Ft Ring Road Ward – 3(2)(1), Above Sbi Bank 2Nd Stage, Bangalore. Nagarbhavi, Bengaluru- 560072, Karnataka. 2. Cit, Nfac, Delhi. Pan : Ahcpb 3778 K Appellant Respondent Assessee By : Shri. Guruswamy H, Ar Revenue By : Shri. Balusamy N, Jcit(Dr)(Itat), Bangalore. Date Of Hearing : 11.11.2025 Date Of Pronouncement : 28.11.2025

For Appellant: Shri. Guruswamy H, ARFor Respondent: Shri. Balusamy N, JCIT(DR)(ITAT), Bangalore

Section 115BSection 133(6)Section 142(1)Section 144Section 69A

…idavit, we noted that the assessee had sufficient reason for delay in filing appeal before the Tribunal. Therefore, relying on the judgment of the Hon’ble Supreme Court Page 2 of 4 in the case of Collector of Land Acquisition Vs. MST Katiji and Others, (1987) 2 SCC 107 : 1987 (2) SC, the delay in filing the appeal is condoned. 3. Briefly stated facts of the case are that as per verification under ‘Operation Clean Money’ the Income Tax Department gathered a list of assessees who had deposited substantial cash in bank account during the demonetization period. However, assessee did not file return of income. Accord…

Bajaj Dharamarth Trust, Hisar vs. ADIT CPC, Bangalore

In the result, the Appeals of the Assessee in ITA Nos

ITA 3436/DEL/2025[2015-16]Status: DisposedITAT Delhi28 Nov 2025AY 2015-16

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3436/Del/2025 (A.Y. 2015-16) Bajaj Dharmarth Trust Vs Assessing Officer Hospital Road Barwala, Assistant Director Of Income Hisar-125121 (Haryana) Tax, Pan: Aaaab6657M Cpc, Bangalore Appellant Respondent Assessee By Sh. V. K. Sabharwal, Adv& Sh. Rajiv Kumar, Adv Revenue By Sh. Piyushtripathi, Sr. Dr Date Of Hearing 26/11/2025 Date Of Pronouncement 28/11/2025 Order

Section 10Section 143(1)Section 154

…ioning of the State, taking note of what was observed in State of Manipur v KotinLamkang, (2019) 10 SCC 408. In A B Govardhan v P Ragothaman, (2024) 10 SCC 613, the Court considered as under: '37. In Collector (LA) v .Katiji [Collector (LA) v. Katiji, (1987) 2 SCC 107], the Court noted that it had been adopting a justifiably liberal approach in condoning delay and that "justice on merits" is to be preferred as against what "scuttles a decision on merits". Albeit, while reversing an order of the High Court therein condoning delay, principles to guide the consideration of an application for condonation of delay we…

Bajaj Dharmarth Trust, Hisar vs. ACIT, CPC, Bangalore

In the result, the Appeals of the Assessee in ITA Nos

ITA 3435/DEL/2025[2014-15]Status: DisposedITAT Delhi28 Nov 2025AY 2014-15

Section 10Section 143(1)Section 154

Vishnu Ganpat Gaikwad, Raigad vs. ITO, Ward-1, Panvel

In the result, appeal of the assessee is allowed for statistical purposes

ITA 2138/PUN/2025[2017-18]Status: DisposedITAT Pune27 Nov 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2138/Pun/2025 Assessment Year : 2017-18

For Appellant: Ms. Ivanna Hazel SoansFor Respondent: Shri Pramod Shahakar

Section 10(37)Section 147

…the delay is not intentional and assessee would not have gained from filing the appeal with a delay. We therefore in light of judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 258 days in filing of the instant appeal before this Tribunal and admit the appeal for adjudication. 4. Though the assessee has raised various grounds of appeal, however, with the assistance of ld. Departmental Representative w…

Western Maharashtra Development Corporation Ltd., Shivajinagar vs. DCIT Circle-12, Pune

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

ITA 1967/PUN/2025[2018-19]Status: DisposedITAT Pune27 Nov 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1967/Pun/2025 Assessment Year : 2018-19

For Appellant: Shri Sharad VazeFor Respondent: Shri Amit Bobde

Section 143(1)Section 154Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1967/PUN/2025 Assessment Year : 2018-19 Western Maharashtra Vs. DCIT, Circle-12, Development Corporation Ltd., Pune Second Floor, Kubera Chambers, Shivajinagar, Pune 411 005, Maharashtra PAN : AAACW1864B Appellant Respondent Appellant by : Shri Sharad Vaze Respondent by : Shri Amit Bobde Date of hearing : 04.11.2025 Date of pronouncement : 27.11.2025 आदेश / ORDER PER DR. MANISH BOARD, ACCOUNTANT MEMBER : The captioned appeal at the instance of a…

Balwant Vasantrav Jadhav, Nashik vs. Income Tax Officer, Ward 3(1), Nashik

In the result, appeal of the assessee is allowed for statistical purposes

ITA 1101/PUN/2025[2015-16]Status: DisposedITAT Pune27 Nov 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1101/Pun/2025 Assessment Year : 2015-16

For Respondent: Shri Udol Raj Singh

Section 147Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1101/PUN/2025 Assessment Year : 2015-16 Balwant Vasantrav Jadhav, Vs. Income Tax Officer, At Post Antapur, Baglan, Ward-3(1), Nashik Nashik 423302, Maharashtra PAN :AQEPJ5033C Appellant Respondent Appellant(s) by : None Respondent by : Shri Udol Raj Singh Date of hearing : 10.11.2025 Date of pronouncement : 27.11.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y. 2015-1…

Kailas Kantilal Kothari, Nashik vs. ADIT, CPC, Bangalore

In the result, appeal of the Assessee is partly allowed for statistical purposes

ITA 1957/PUN/2025[2021-22]Status: DisposedITAT Pune26 Nov 2025AY 2021-22

Bench: Shri Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sanket Joshi, AR (virtual)For Respondent: Shri Milind Debaje, JCIT (virtual)

Section 143(1)Section 143(1)(a)Section 250

…ent appeal in time and the delay is not intentional and therefore adopting a justice oriented approach and also taking guidance from the judgments of Hon‟ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. [(1987) 2 SCC 107] and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382), hereby condone the delay of 80 days in filing of the instant appeal before this Tribunal and admit it for adjudication 3. In the grounds of appeal, the assessee has raised legal issue challenging the validity of intimation issued by CPC u/s.143(1…

Keremane Thimmappaiah Ramprasad, K.T. Ramaprasad M/S. Supreme Bajaj, Shivamogga vs. Income Tax Officer Ward 1 & Tps, Shimoga

In the result, appeal of the assessee is allowed for statistical purposes

ITA 1516/BANG/2025[2016-17]Status: DisposedITAT Bangalore25 Nov 2025AY 2016-17

Bench: Shri.Laxmi Prasad Sahu & Shri.Soundararajan Kassessment Year : 2016-17 Shri. Keremane Thimmappaiah Ramprasad, Vs. Ito, K.T. Ramaprasad M/S. Supreme Bajaj, Ward – 1& Tps, Shankar Mutt Road, Shivamogga. Shivamogga – 577 201, Karnataka. Pan : Amqpr 2967 P Appellant Respondent Assessee By : Shri. Siddesh Nagaraj Gaddi, Ca Revenue By : Shri. Balusamy N, Jcit(Dr)(Itat), Bangalore. Date Of Hearing : 11.11.2025 Date Of Pronouncement : 25.11.2025

For Appellant: Shri. Siddesh Nagaraj Gaddi, CAFor Respondent: Shri. Balusamy N, JCIT(DR)(ITAT), Bangalore

Section 143(2)Section 144Section 69A

…the assessee had sufficient reason and reasonable cause for delay in filing appeal before the Tribunal. Therefore, relying on the judgment of the Hon’ble Supreme Court in the case of Collector of Land Acquisition Vs. MST Katiji Page 2 of 4 and Others, (1987) 2 SCC 107 : 1987 (2) SC, the delay in filing the appeal is condoned. 3. Briefly stated facts of the case are that assessee filed return of income on 08.02.2017 declaring income of Rs.4,70,920/-. The case was selected for limited scrutiny to examine whether the cash deposits have been made from disclosed sources. Accordingly, notice under section 143(2) of t…

Shivkant Sakharam Mohite, Aurangabad vs. Income Tax Officer War 1(5), Aurangabad

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 2119/PUN/2025[2017-18]Status: DisposedITAT Pune24 Nov 2025AY 2017-18

Bench: Shri Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri<br>Milind Debaje,<br>JCIT<br>(virtual)

Section 142(1)Section 144Section 250

…st of the assessees are still not educated to deal with such electronic mode of communication. We, therefore, taking guidance from the judgments of Hon'ble Apex Court in the case of *Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors*. [(1987) 2 SCC 107] and in the case of *Inder Singh Vs. State of Madhya Pradesh* judgment dated 21.03.2025 (2025 INSC 382), hereby condone the delay of 438 days in filing of the instant appeal before this Tribunal and admit the appeal for adjudication. - 3. When the case called for, none appeared on behalf of the assessee. On the last date of hearing fixed on 09/10/2…

Chairman Florida Estate B Co Op Housing Society Limited, Pune vs. DCIT, Cir-7, Pune

In the result, appeal of the Assessee in ITA No

ITA 1986/PUN/2025[2015-16]Status: DisposedITAT Pune24 Nov 2025AY 2015-16

Bench: Shri Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Subas P. Bora, CAFor Respondent: Shri Milind Debaje, JCIT –DR

Section 143(1)Section 143(1)(a)Section 154Section 250Section 80P

…ted approach and also taking guidance from the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. 4 ITA.Nos.1986 & 1704/PUN./2025 (Chairman Florida Estate “B” Co-op Housing Society Ltd.) Mst. Katiji & Ors. [(1987) 2 SCC 107] and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382), hereby condone the delay of 2698 days in filing the appeal before the Ld.CIT(A). 5. So far as merits of the case are concerned, the issue is only regarding the disallowance u/s. 80P of the Act of Rs.12,33,321/- on account of delay in filing the i…

Chairman Florida Estate B Co Op Housing Society Limited, Pune vs. Deputy Commissioner of Income Tax-Circle 7, Pune

In the result, appeal of the Assessee in ITA No

ITA 1704/PUN/2025[2015-16]Status: DisposedITAT Pune24 Nov 2025AY 2015-16

Bench: Shri Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Subas P. Bora, CAFor Respondent: Shri Milind Debaje, JCIT –DR

Section 143(1)Section 143(1)(a)Section 154Section 250Section 80P

Ganesh Ramnath Dhoot, Sambhajinagar vs. ITO, Ward-1(1), Auranganad, Aurangabad

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 2367/PUN/2025[2013-14]Status: DisposedITAT Pune21 Nov 2025AY 2013-14

Bench: Shri Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Santosh Garud, CAFor Respondent: Shri Milind Debaje, JCIT-DR

Section 147Section 148Section 250Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “SMC” BENCH : PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER & SHRI VINAY BHAMORE, JUDICIAL MEMBER I.T.A.No.2367/PUN/2025 (Assessment Year 2013-2014) Ganesh Ramnath Dhoot, ITO, Ward-1(1), Flat no.04, Plot No.14/15, Aurangabad. Suprabhat Residency, Khivansara Park, Ulkanagari vs. Chh. Sambhajinagar-431001 PAN : ARNPD 5408 K (Appellant) (Respondent) For Assessee : Shri Santosh Garud, CA For Revenue : Shri Milind Debaje, JCIT-DR (through virtual) Date of Hearing : 18.11.2025 Date of Pronouncement : 21.11.2025 ORDER PER : MANISH BORAD, AM This appeal at the instance of t…

Jai Shree Khatu Shyam Mitra Mandal Trust, Pune vs. ITO Exemption Ward 1(1), Pune

In the result, both the applications filed by the assessee are allowed for statistical purposes

ITA 641/PUN/2025[-]Status: DisposedITAT Pune19 Nov 2025

Bench: Shri Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Amol Khairnar, CIT-DR

Section 12ASection 12A(1)(ac)Section 80G(5)

…not have gained from filing the appeal with delay. We, therefore, adopting a justice oriented approach and also taking guidance from the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. [(1987) 2 SCC 107] and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382), hereby condone the delay of 300 & 296 days in filing of the instant two appeals before this Tribunal and admit them for adjudication. 4. At the outset, learned counsel for the assessee submitted that ITA No. 640/PUN/2025 is against the rejection…

Jai Shree Khatu Shyam Mitra Mandal Trust, Pune vs. ITO, Exemption Ward 1(1), Pune

In the result, both the applications filed by the assessee are allowed for statistical purposes

ITA 640/PUN/2025[-]Status: DisposedITAT Pune19 Nov 2025

Bench: Shri Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Amol Khairnar, CIT-DR

Section 12ASection 12A(1)(ac)Section 80G(5)