How many judgments cite Dr. P. Nalla Thampy v. Shankar?

85 judgments on BharatTax cite Dr. P. Nalla Thampy v. Shankar (3 SCC 242), spanning 2016 to 2026.

Which sections of the Income Tax Act does Dr. P. Nalla Thampy v. Shankar come up under?

It is most often cited in judgments turning on Section 250, Section 147, Section 1961, Section 148, Section 143(3), Section 142(1).

Dr. P. Nalla Thampy v. Shankar

3 SCC 242Supreme Court of India2000#1337 most cited

What is Dr. P. Nalla Thampy v. Shankar authority for?

A court or quasi-judicial authority, tasked with deciding disputes, inherently possesses the power to dismiss a case for default if a party is absent at a hearing. It is not obligated to keep the matter pending or pursue it on the absent party's behalf.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2026.

Also referred to as

Dr. P. Nalla Thampy v. Shankar · New India Assurance v. Srinivasan · 3 SCC 242 · inherent power to dismiss for default · non-prosecution of appeal · non-appearance · Section 250 Income Tax Act · Section 253 Income Tax Act · quasi-judicial body · dismissal of appeal for non-compliance

Sections most often in play

Section 250 Section 147 Section 1961 Section 148 Section 143(3)Section 142(1)Section 68 Section 144

Issues it is cited on

section 114 section 253(3)section 253(5)reasoned order section 80p(2)section 253 genuineness of the transaction section 80p delay in filing appeal unexplained investment scrutiny assessment limited scrutiny

Judgments citing Dr. P. Nalla Thampy v. Shankar

Sawita Shah, Purnia vs. ITO, Ward-3(1), Purnia

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

ITA 605/PAT/2024[2017-18]Status: DisposedITAT Patna01 Jan 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrasawita Shah, Income Tax Officer, W/O Kamal Kishor Gupta Sudi Ward 3(1), Purnia Tola, Ansari Thakur Tola, Vs Dalmapur, Baisi, Purnia, Bihar - 854315 (Pan: Gnzps0882J) (Appellant) (Respondent)

For Appellant: Sh. Rakesh Kumar, AdvFor Respondent: Sh. Ashwani Kr. Singal, JCIT

Section 143(3)Section 250(6)Section 68

…in CIT Vs. B.N. Bhattacharya 118 ITR 461, M/s. Chemipol V/s. Union of India [Central Excise Appeal No. 62 of 2009], Nandramdas Dwarkadas, AIR 1958 MP 260 (Bombay), Dr. P. Nalla Thampy Vs. Shankar 1984(Supp) SCC 63 and New India Assurance Vs. Srinivasan (2000) 3 SCC 242, Whirlpool of India Ltd. V DCIT (ITA No. 2006/Del/2011 dated. 19/12/2001 of the ITAT, Delhi Bench), Chadha Finlease Ltd. V. ACIT (ITA No. 3013/Del/2011 order dated 20.12.2011), CIT Vs. Gold Leaf Capital Corporation Ltd. (ITA No. 7898 of 2009, order dated 02.09.2011 of the Delhi High Court) and as no reply was filed, dismissed the appeal. The releva…

Chandra Bhawan, Kaushambi vs. ITO Ward-2(5), Kaushambi

In the result, while appeal in ITA No

ITA 41/ALLD/2024[2016-17]Status: DisposedITAT Allahabad29 Nov 2024AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18 Chandra Bhawan, Vs. Additional/Joint/Deputy/Assis Chak Guraini, Baish Kanti, Kaushambi- Tant Commissioner Of Income 212206 Tax/Income-Tax Officer, Present Address National Faceless Assessment 39A/L/2, Om Prakash, Sabhasad Marg, Centre, Delhi Kalindipuram, Prayagraj-211011 Pan:Ahjpb4378C (Appellant) (Respondent) A.Y. 2016-17 Chandra Bhawan, Vs. Income Tax Officer, Chak Guraini, Baish Kanti, Kaushambi- Ward-2(5), Kaushambi 212206 Present Address 39A/L/2, Om Prakash, Sabhasad Marg, Kalindipuram, Prayagraj-211011 Pan:Ahjpb4378C (Appellant) (Respondent) Assessee By: Sh. Mayank Arora, Advocate Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 14.11.2024 Date Of Pronouncement: 29.11.2024 O R D E R Per Nikhil Choudhary, A.M.: These Two Appeals Have Been Filed Against The Orders Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 On 19.01.2024 (For The Assessment

For Appellant: Sh. Mayank Arora, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR

Section 156Section 250Section 69A

…efore, relying upon the decision of the Hon’ble Supreme Court in the case of CIT vs. B.N. Bhattarcharya 118 ITR 461 SC, Nandram Das Dwarka Das AIR 1958 M.P. 260, Dr. P. Nala Thampi vs. Shankar (1984) (Supp) SCC 63 and New India Assurance vs. Srinivasan (2000) 3 SCC 242, he dismissed the appeal of the assessee, holding that the assessee was not interested in pursuing its appeal and was only using dilatory tactics. 19 A.Y. 2017-18 A.Y. 2016-17 Chandra Bhawan 12. Aggrieved with this summary dismissal of his appeal, the assessee is before us. Shri. Mayank Arora, Advocate (hereinafter referred to as the ‘ld. AR’)…

Chandra Bhawan, Kaushambi vs. Addl./Joint/ACIT/ITO, NFAC, Delhi

In the result, while appeal in ITA No

ITA 141/ALLD/2023[2017-18]Status: DisposedITAT Allahabad29 Nov 2024AY 2017-18

For Appellant: Sh. Mayank Arora, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR

Section 156Section 250Section 69A

Divya Agrofood Product Private Limited, Kota Rajasthan vs. DCIT, ACIT, Central Circle-2, Kota, Kota Rajasthan

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

ITA 851/JPR/2024[2013-14]Status: DisposedITAT Jaipur09 Sept 2024AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri B.V. Maheshwari (C.A.)For Respondent: Shri A. S. Nehra (Addl. CIT) a

Section 143(3)Section 144BSection 147

…ecide on a matter of dispute, inherently possesses the power to dismiss the case for default, has been upheld by the Hon'ble Supreme Court in case of Dr. P. Nalla Thampy Vs. Shankar (1984 (Supp) SCC 63 and the case of New India Assurance vs. Srinivasan (2000) 3 SCC 242. In the latter case, the Apex Court has held as follows, "That every court or judicial body or authority, which has a duty to decide a lis between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the court or the judicial or quasi-judicial body is under no…

Neelam Sachin Mehta, Ahmedabad vs. ITO, Ward1(2)(3), Ahmedabad

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

ITA 768/AHD/2024[2017-18]Status: HeardITAT Ahmedabad19 Jun 2024AY 2017-18

Bench: Shri Ramit Kochar (Accountant Member)

For Appellant: Shri Prakash D. Shah, A.RFor Respondent: Shri M. Anand Kumar, Sr. D.R

Section 143(1)Section 143(2)Section 143(3)Section 144Section 2

…decide on a matter of dispute, inherently possesses the power to dismiss the case for default, has been upheld by the Hon'ble Supreme Court in case of Dr. P. NallaThampy Vs. Shankar (1984 (Supp) SCC 63 and the case of New India Assurance vs. Srinivasan (2000) 3 SCC 242. In the latter case, the Apex Court has held as under:- "That every court or judicial body or authority, which has a duty to decide a list between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the court or the judicial or quasi- judicial body is under no…

Neelam Sachin Mehta, Ahmedabad vs. ITO, Ward 1(3)(1), Ahmedabad

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

ITA 767/AHD/2024[2016-17]Status: HeardITAT Ahmedabad19 Jun 2024AY 2016-17

Bench: Shri Ramit Kochar (Accountant Member)

For Appellant: Shri Prakash D. Shah, A.RFor Respondent: Shri M. Anand Kumar, Sr. D.R

Section 143(1)Section 143(2)Section 143(3)Section 144Section 2

Roselabs Polymers Limited, Ahmedabad vs. DCIT, Circle-3(1)(2), Ahmedabad

In the result, the appeal filed by the Assessee is dismissed in limine

ITA 425/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad21 Feb 2024AY 2012-13

Bench: Ld. Cit(A) For The Assessment Year 2012-13 An Exparte Appellate Order Was Passed. For The Assessment Year 2012-13 One Shri Sagar Vasoya Appeared Before Ld. Cit(A), However The Assessee Appeal Was Dismissed By A Detailed Speaking Order.

Section 143(3)Section 68

…ecide on a matter of dispute, inherently possesses the power to dismiss the case for default, has been upheld by the Hon'ble Supreme Court in case of Dr. P. Nalla Thampy Vs. Shankar (1984 (Supp) SCC 63 and the case of New India Assurance vs. Srinivasan (2000) 3 SCC 242. In the latter case, the Apex Court has held as under:- "That every court or judicial body or authority, which has a duty to decide a list between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the court or the judicial or quasi-judicial body is under no…

Roselabs Polymers Limited, Ahmedabad vs. The Deputy Commissioner of Income Tax, Circle-3(1)(2), Ahmedabad

In the result, the appeal filed by the Assessee is dismissed in limine

ITA 28/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad21 Feb 2024AY 2013-14

Section 143(3)Section 68

…ecide on a matter of dispute, inherently possesses the power to dismiss the case for default, has been upheld by the Hon'ble Supreme Court in case of Dr. P. Nalla Thampy Vs. Shankar (1984 (Supp) SCC 63 and the case of New India Assurance vs. Srinivasan (2000) 3 SCC 242. In the latter case, the Apex Court has held as under:- "That every court or judicial body or authority, which has a duty to decide a list between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the court or the judicial or quasi-judicial body is under no…

Gita Devi, Bhilai, Durg vs. Income Tax Officer-1(4), Bhilai, Durg

In the result, appeal of the assessee is allowed for statistical purposes in terms of the aforesaid observations

ITA 197/RPR/2023[2011-12]Status: DisposedITAT Raipur21 Dec 2023AY 2011-12

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No.197/Rpr/2023 "नधा"रण वष" / Assessment Year : 2011-12 Smt. Gita Devi Cross St. 24, Plot No. B-464 Smriti Nagar, Bhilai-490 020 Pan : Aljpd6209J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(4), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(3)Section 147Section 148Section 68

Mm Brothers, Lal Kothi Scheme, Jaipur vs. CPC, Bangalore, DCIT, Circle-6, Jaipur

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

ITA 653/JPR/2023[2017-18]Status: DisposedITAT Jaipur12 Dec 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 653/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2017-18 M/s. M.M. Brothers E-666 Ekta Complex, Nakul Path, Lal Kothi Scheme, Jaipur 302 015 cuke Vs. The DCIT Circle-6 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AARFM 8094 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal, CA jktLo dh vksj ls@Revenue by: Shri Anup Singh, Addl. CIT lquokbZ dh rkjh[k@Da

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Anup Singh, Addl. CIT

Section 143(1)Section 143(1)(a)Section 154Section 37Section 37(1)

…decide on a matter of dispute inherently possesses the power to dismiss the case for default, has been upheld by the Hon'ble Supreme Court in case of Dr. P. Nalla Thampy Vs. Shankar (1984 (Supp) SCC 63 and the case of New India Assurance vs. Srinivasan (2000) 3 SCC 242. In the latter case, the Apex Court has held as under:- "That every court or judicial body or authority, which has a duty to decide a list between two parties, inherently possesses the power to dismiss a case in default Where a case is called up for hearing and the party is not present, the court or the Judicial or quasi-judicial body is under no o…

Gramin Sewa Sahakari Samiti, Donar, Dhamtari vs. Income Tax Officer, Dhamtari

In the result, the appeal of the assessee society in ITA No

ITA 341/RPR/2023[2015-16]Status: DisposedITAT Raipur05 Dec 2023AY 2015-16

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty

Section 143(3)Section 80PSection 80P(2)

…ecide on a matter of dispute, inherently possesses the power to dismiss the case for default, has been upheld by the Hon'ble Supreme Court in case of Dr. P. Nalla Thampy Vs. Shankar (1984 (Supp) SCC 63 and the case of New India Assurance vs. Srinivasan (2000) 3 SCC 242. In the latter case, the Apex Court has held as under:- "That every court or judicial body or authority, which has a duty to decide a list between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the court or the judicial or quasi-judicial body is under no…

Gramin Sewa Sahakari Samiti, Donar, Dhamtari vs. Income Tax Officer, Dhamtari

In the result, the appeal of the assessee society in ITA No

ITA 340/RPR/2023[2011-12]Status: DisposedITAT Raipur05 Dec 2023AY 2011-12

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty

Section 143(3)Section 80PSection 80P(2)

…ecide on a matter of dispute, inherently possesses the power to dismiss the case for default, has been upheld by the Hon'ble Supreme Court in case of Dr. P. Nalla Thampy Vs. Shankar (1984 (Supp) SCC 63 and the case of New India Assurance vs. Srinivasan (2000) 3 SCC 242. In the latter case, the Apex Court has held as under:- "That every court or judicial body or authority, which has a duty to decide a list between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the court or the judicial or quasi-judicial body is under no…

Gramin Sewa Sahakari Samiti, Bhakhara, Dhamtari vs. Income Tax Officer, Dhamtari

In the result, the appeal of the assessee society in ITA No

ITA 339/RPR/2023[2016-17]Status: DisposedITAT Raipur05 Dec 2023AY 2016-17

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty

Section 143(3)Section 80PSection 80P(2)

…ecide on a matter of dispute, inherently possesses the power to dismiss the case for default, has been upheld by the Hon'ble Supreme Court in case of Dr. P. Nalla Thampy Vs. Shankar (1984 (Supp) SCC 63 and the case of New India Assurance vs. Srinivasan (2000) 3 SCC 242. In the latter case, the Apex Court has held as under:- "That every court or judicial body or authority, which has a duty to decide a list between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the court or the judicial or quasi-judicial body is under no…

Gramin Sewa Sahakari Samiti, Bhakhara, Dhamtari vs. Income Tax Officer, Dhamtari

In the result, the appeal of the assessee society in ITA No

ITA 338/RPR/2023[2015-16]Status: DisposedITAT Raipur05 Dec 2023AY 2015-16

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty

Section 143(3)Section 80PSection 80P(2)

…ecide on a matter of dispute, inherently possesses the power to dismiss the case for default, has been upheld by the Hon'ble Supreme Court in case of Dr. P. Nalla Thampy Vs. Shankar (1984 (Supp) SCC 63 and the case of New India Assurance vs. Srinivasan (2000) 3 SCC 242. In the latter case, the Apex Court has held as under:- "That every court or judicial body or authority, which has a duty to decide a list between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the court or the judicial or quasi-judicial body is under no…

Gramin Sewa Sahakari Samiti, Bhakhara, Dhamtari vs. Income Tax Officer, Dhamtari

In the result, the appeal of the assessee society in ITA No

ITA 337/RPR/2023[2014-15]Status: DisposedITAT Raipur05 Dec 2023AY 2014-15

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty

Section 143(3)Section 80PSection 80P(2)

…ecide on a matter of dispute, inherently possesses the power to dismiss the case for default, has been upheld by the Hon'ble Supreme Court in case of Dr. P. Nalla Thampy Vs. Shankar (1984 (Supp) SCC 63 and the case of New India Assurance vs. Srinivasan (2000) 3 SCC 242. In the latter case, the Apex Court has held as under:- "That every court or judicial body or authority, which has a duty to decide a list between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the court or the judicial or quasi-judicial body is under no…

Gramin Sewa Sahakari Samiti, Bhakhara, Kurud, Dhamtari vs. Income Tax Officer, Dhamtari

In the result, the appeal of the assessee society in ITA No

ITA 336/RPR/2023[2013-14]Status: DisposedITAT Raipur05 Dec 2023AY 2013-14

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty

Section 143(3)Section 80PSection 80P(2)

…ecide on a matter of dispute, inherently possesses the power to dismiss the case for default, has been upheld by the Hon'ble Supreme Court in case of Dr. P. Nalla Thampy Vs. Shankar (1984 (Supp) SCC 63 and the case of New India Assurance vs. Srinivasan (2000) 3 SCC 242. In the latter case, the Apex Court has held as under:- "That every court or judicial body or authority, which has a duty to decide a list between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the court or the judicial or quasi-judicial body is under no…

Gramin Sewa Sahakari Samiti, Doma, Dhamtari vs. Income Tax Officer, Dhamtari

In the result, the appeal of the assessee society in ITA No

ITA 335/RPR/2023[2018-19]Status: DisposedITAT Raipur05 Dec 2023AY 2018-19

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty

Section 143(3)Section 80PSection 80P(2)

…ecide on a matter of dispute, inherently possesses the power to dismiss the case for default, has been upheld by the Hon'ble Supreme Court in case of Dr. P. Nalla Thampy Vs. Shankar (1984 (Supp) SCC 63 and the case of New India Assurance vs. Srinivasan (2000) 3 SCC 242. In the latter case, the Apex Court has held as under:- "That every court or judicial body or authority, which has a duty to decide a list between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the court or the judicial or quasi-judicial body is under no…

Gramin Sewa Sahakari Samiti, Doma, Dhamtari vs. Income Tax Officer, Dhamtari

In the result, the appeal of the assessee society in ITA No

ITA 334/RPR/2023[2015-16]Status: DisposedITAT Raipur05 Dec 2023AY 2015-16

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty

Section 143(3)Section 80PSection 80P(2)

…ecide on a matter of dispute, inherently possesses the power to dismiss the case for default, has been upheld by the Hon'ble Supreme Court in case of Dr. P. Nalla Thampy Vs. Shankar (1984 (Supp) SCC 63 and the case of New India Assurance vs. Srinivasan (2000) 3 SCC 242. In the latter case, the Apex Court has held as under:- "That every court or judicial body or authority, which has a duty to decide a list between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the court or the judicial or quasi-judicial body is under no…

Gramin Sewa Sahakari Samiti, Doma, Dhamtari vs. Income Tax Officer, Dhamtari

In the result, the appeal of the assessee society in ITA No

ITA 333/RPR/2023[2014-15]Status: DisposedITAT Raipur05 Dec 2023AY 2014-15

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty

Section 143(3)Section 80PSection 80P(2)

…ecide on a matter of dispute, inherently possesses the power to dismiss the case for default, has been upheld by the Hon'ble Supreme Court in case of Dr. P. Nalla Thampy Vs. Shankar (1984 (Supp) SCC 63 and the case of New India Assurance vs. Srinivasan (2000) 3 SCC 242. In the latter case, the Apex Court has held as under:- "That every court or judicial body or authority, which has a duty to decide a list between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the court or the judicial or quasi-judicial body is under no…

Gramin Sewa Sahakari Samiti, Doma, Dhamtari vs. Income Tax Officer, Dhamtari

In the result, the appeal of the assessee society in ITA No

ITA 332/RPR/2023[2013-14]Status: DisposedITAT Raipur05 Dec 2023AY 2013-14

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty

Section 143(3)Section 80PSection 80P(2)

…ecide on a matter of dispute, inherently possesses the power to dismiss the case for default, has been upheld by the Hon'ble Supreme Court in case of Dr. P. Nalla Thampy Vs. Shankar (1984 (Supp) SCC 63 and the case of New India Assurance vs. Srinivasan (2000) 3 SCC 242. In the latter case, the Apex Court has held as under:- "That every court or judicial body or authority, which has a duty to decide a list between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the court or the judicial or quasi-judicial body is under no…