How many judgments cite Estate of Late Tukhoji Rao Holkar v. CWT?

14 judgments on BharatTax cite Estate of Late Tukhoji Rao Holkar v. CWT (233 ITR 480), spanning 2019 to 2025.

Which sections of the Income Tax Act does Estate of Late Tukhoji Rao Holkar v. CWT come up under?

It is most often cited in judgments turning on Section 143(3), Section 250, Section 142(1), Section 144, Section 147, Section 148.

Estate of Late Tukhoji Rao Holkar v. CWT

233 ITR 480High Court1997#7767 most cited

What is Estate of Late Tukhoji Rao Holkar v. CWT authority for?

Appeals are dismissed when an assessee fails to pursue them diligently or provide material to counter assessment findings, following the principle that law assists the vigilant, not those who sleep on their rights.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2019 to 2025.

Also referred to as

Estate of Late Tukhoji Rao Holkar v. CWT · 233 ITR 480 · appeals · dismissal · diligent prosecution · opportunity of being heard · vigilant · sleeping on rights · section 250 · section 142(1)

Sections most often in play

Section 143(3)Section 250 Section 142(1)Section 144 Section 147 Section 148 Section 246A Section 250(6)

Issues it is cited on

section 250(6)section 25 section 271(1)(c)section 271 section 250 opportunity of being heard india nfac section 68 section 142(1)section 144 interest

Judgments citing Estate of Late Tukhoji Rao Holkar v. CWT

R B Diamond House, Jalgaon vs. Pne-C-1, Range -25, Circle -1, Office of the Commissioner of Income Tax- Jalgaon

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

ITA 1948/PUN/2025[2016-17]Status: DisposedITAT Pune19 Dec 2025AY 2016-17

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.1948/Pun/2025 निर्धारण वर्ष / Assessment Year : 2016-17 R B Diamond House, Opposite Manohar Sarees, Baliram Peth, Jalgaon-425001 Pan : Aaifr9130Q Vs. Pne-C-1, Range-25, Circle-1, Cit, Jalgaon अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Sanjay T. Tupe Department By : Smt. Indira R. Adakil Date Of Hearing : 04-12-2025 Date Of Pronouncement : 19-12-2025 आदेश / Order Per Astha Chandra, Jm : The Appeal Filed By The Assessee Is Directed Against The Order Dated 10.06.2025 Of The Ld. Commissioner Of Income Tax (Appeals), Nfac, Delhi [“Cit(A)/Nfac"] Pertaining To Assessment Year (“Ay”) 2016-17. 2. The Assessee Has Raised The Following Grounds Of Appeal :- "Ground No. 1: Ex-Parte Order Bad In Law 1. On The Facts & Circumstances Of The Case & In Law, The Ex Parte Order Passed By Cit(A)/ Nafc Is Bad In Law & Violates Principles Of Natural Justice. This Has Lead To A Denial Of Effective Opportunity For A Hearing. Ground No. 2: Violation Of Section 250(6) 2. On The Facts & Circumstances Of The Case & In Law, Cit(A)/ Nafc Failed To Comply With Section 250(6), Requiring Reasoned Findings On Each Ground Of Appeal. Ground No. 3: Non-Response Of Notices Due To Medical Issue 3. On The Facts & Circumstances Of The Case & In Law, Hearing Notices Were Not Responded To Due To The Illness Of Ms. Rupal Bagrecha Who Is Taking Care Of Accounting, All Income Tax & Other Statutory Compliances. Her E-Mail Id Rupalbagrecha21@Gmail.Com Is Registered On The Income Tax Portal. She Was Suffering From Severe Symptoms Of Epilepsy & Undergoing Medical Investigation From February 2025 Onwards, Preventing Timely Communication Of Notices To The Tax Consultant, Constituting Reasonable & Sufficient Cause For Non-Response.

For Appellant: Shri Sanjay T. TupeFor Respondent: Smt. Indira R. Adakil

Section 250(6)Section 69A

…instant appeal to counter the AO's decision as contained in the AO's order, I have no alternative left but to dismiss the appeal following the ratio of decision of the Hon'ble MP High Court in the case of Estate of Late Tukhoji Rao Holkar vs. CWT reported in 233 ITR 480 and the decision of Hon'ble ITAT, Delhi Branch in the case of CIT vs. Multiplan India Limite reported in 38 ITD 320. The law assists those who are vigilant with their rights and not those that sleep there upon. Following the principle as embodied in the well known Dictum "vigilantbus non dormentibus, jura subveniunt", all the grounds raised in th…

Lila Verma, Malakhedi Road vs. ACIT/DCIT Itarsi, Aayakar Bhawan Itarsi

The appeal of the assessee is allowed for statistical

ITA 430/IND/2025[2012-13]Status: HeardITAT Indore04 Dec 2025AY 2012-13

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2012-13 Lila Verma Acit/Dcit Rewa Bhagwati Nagar

Section 143(3)Section 144Section 147Section 148Section 234Section 234ASection 246ASection 250Section 253

…following the ratio of the decision of the Hon'ble ITAT, Delhi Bench in the case of CIT Vs. Multiplan India Limited reported in 38 ITD 320 and also the decision of the Hon'ble MP High Court in the case of Estate of Late Tukhoji Rao Holkar Vs. CWT reported in 233 ITR 480. The law assists those that are vigilant with their rights and not those that sleep there upon. Page 3 of 7 Lila Verma A.Y. 2012-13 Following this principle as embodied in the well known dictum "vigilantbus non dormentibus, jura subveniunt", all the grounds raised in the appeal are dismissed. 7. In the result, the appeal is dismissed.” 2.4 That…

Axiomatic Itech Pvt. Ltd., Ahmedabad vs. The ITO, Ward-1(1)(4), Ahmedabad

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

ITA 191/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2016-17

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri S N Divatia, ARFor Respondent: Shri C Dharani Nath, Sr. DR

Section 133(6)Section 143(1)Section 250Section 35(1)Section 35(1)(ii)

…held that the Assessing Officer’s order was well-reasoned and justified. Referring to the principle laid down by the Hon’ble Madhya Pradesh High Court in Estate of Late Tukoji Rao Holkar v. Axiomatic iTech Pvt. Ltd. vs. ITO Asst.Year –2016-17 - 5– CWT [1997] 233 ITR 480 (MP) and by the ITAT Delhi Bench in CIT v. Multiplan India (P.) Ltd. [1991] 38 ITD 320 (Del.), the CIT(A) observed that law assists those who are vigilant and not those who sleep on their rights. Since the assessee failed to pursue the appeal despite sufficient opportunity, and no material was furnished to counter the findings of the AO, the CIT(…

Kuldeep Kaur, Vill-Deshu Majra, Mohali vs. Income Tax Officer, Mohali

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

ITA 5/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh07 Apr 2025AY 2011-12

Bench: The Hearing Of Appeal With The Permission Of The Honourable Income Tax Appellate Tribunal, Chandigarh.

For Appellant: NoneFor Respondent: Shri Vivek Vardhan, Addl. CIT

Section 142(1)Section 144Section 147Section 148Section 271(1)(c)

…following the ratio of the decision of the Hon’ble ITAT, Delhi Bench in the case of CIT Vs. Multiplan India Limited reported in 38 ITD 320 and also the decision of the Hon’ble MP High Court in the case of Estate of Late Tukhoji Rao Holkar Vs. CWT reported in 233 ITR 480. 8. We have heard the Ld. DR and perused the material available on the record. In the present case we find that the Ld. CIT(A) passed the impugned order without considering the facts submitted by the assessee that the AO has send notices to wrong addresses instead of her actual address and without giving an opportunity of hearing to the assessee…

Sachin Pandurang Alhat, Pune vs. Income Tax Officer, Ward 10(2), Pune

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

ITA 8/PUN/2025[2016-17]Status: DisposedITAT Pune10 Mar 2025AY 2016-17

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.8/Pun/2025 िनधा"रण वष" / Assessment Year: 2016-17 Sachin Pandurang Alhat, V The Income Tax Officer, Flat No.202, Bld No.P6, A S Ward-10(2), Pune. Wing, Gandarwanagari, Pune – 412501. Pan:Ahepa6396E Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil S. Pathak & Mrs. Arrchena Sheety Revenue By Shri Arvind Desai – Addl.Cit(Dr) Date Of Hearing 10/03/2025 Date Of Pronouncement 10/03/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961; Dated 05.11.2024 For Assessment Year 2016-17. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Appellant Has Not Been Duly Represented By His Iip In The Course Of Assessment Proceedings & Have Again Not Been Duly

Section 148Section 250

…following the ratio of the decision of the Hon'ble ITAT, Delhi Bench in the case of CIT Vs. Multiplan India Limited reported in 38 ITD 320 and also the decision of the Hon'ble MP High Court in the case of Estate of Late Tukhoji Rao Holkar Vs. CWT reported in 233 ITR 480, accordingly, all the grounds raised in this appeal as reproduced in para 2 supra are dismissed.” 4.2 The Hon’ble Bombay High Court has held in the case of Pr.CIT(Central) Vs. Premkumar Arjundas Luthra (HUF)(Bombay)/[2017] 297 CTR 614 (Bombay) as under : Quote, “8.From the aforesaid provisions, it is very clear once an appeal is preferred before…

Thomas John Gomes, Mumbai vs. Income Tax Department (NFAC), Delhi

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

ITA 2488/MUM/2024[2011-12]Status: DisposedITAT Mumbai13 Nov 2024AY 2011-12

Bench: Shri. Br Baskaran & Shri. Raj Kumar Chauhanthomas John Gomes Vs. Income Tax Department 1, Rosy Building, Tank Lane, Daftary (Nfac) Road Malad (East), Mumbai – National Faceless Appeal 400097. Centre – Delhi. Pan: Aadpg3215G (Appellant) (Respondent)

Section 142(1)Section 143(1)Section 143(2)Section 144Section 2Section 250Section 271Section 44

…following the ratio of the decision of the Hon’ble ITAT, Delhi Bench in the case of CIT Vs. Multiplan India Limited reported in 38 ITD 320 and also the decision of the Hon’ble MP High Court in the case of Estate of Late Tukhoji Rao Holkar Vs. CWT reported in 233 ITR 480. The law assists those that are vigilant with their rights and not those that sleep there upon. Following this principle as embodied in the well known dictum “vigilantbus non dormentibus, jura subveniunt”, all the grounds raised in this appeal as reproduced in para 2 supra are dismissed 7. It is evident from the para no. 4 and 7 of the impugned…

M/S. Ganan Mercantile Private Limited., Chennai vs. ITO, Ward-8(2), Kolkata

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

ITA 931/KOL/2023[2014-15]Status: DisposedITAT Kolkata21 Jun 2024AY 2014-15

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2014-15

For Appellant: Shri Miraj D. Shah, ARFor Respondent: Shri Sailen Samadder, Addl. CIT, Sr. DR

Section 142(1)Section 144Section 250Section 35A

…following the ratio of the decision of the Hon'ble ITAT, Delhi Bench in the case of CIT Vs. Multiplan India Limited reported in 38 ITR 320 and also the decision of the Hon'ble MP High Court in the case of Estate of Late Tukhoji Rao Holkar Vs. CWT reported in 233 ITR 480. The law assists only those who are vigilant with their rights and not those who sleep over their rights. Following this principle as embodied in the well known dictum "vigilantbus non dormentibus, jura subveniunt", the grounds raised in this appeal as reproduced in para 2 supra are dismissed.” 5. We have heard rival submissions and carefully per…

Nanik Education Society, Thane vs. Income Tax Officer (Exemption) Ward, Thane

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

ITA 4502/MUM/2023[2013-14]Status: DisposedITAT Mumbai09 May 2024AY 2013-14

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

For Appellant: Ms. Manisha Ghind., CAFor Respondent: Shri Laxmi Kant , Sr. DR

Section 11Section 11(1)(a)Section 11(1)(c)Section 11(2)Section 12ASection 250Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JM & MS PADMAVATHY S, AM I.T.A. No. 4502/Mum/2023 (Assessment Year: 2013-14) Nanik Education Society ITO (Exemption) Ward 2nd Floor, Qureshi Mansion, Ground Floor, Lal Mahal Society, Behind Daulat Nagar, Vs. Naupada, Maharashtra-400602. Maharashtra-400603. PAN : AAATN2115K Appellant) : Respondent) Appellant/Assessee by : Ms. Manisha Ghind., CA Revenue/Respondent by : Shri Laxmi Kant , Sr. DR : 08.05.2024 Date of Hearing : 09.05.2024 Date of Pronouncement O R D E R Per Padmavathy S, AM: This appeal by the assessee is against t…

Star Valley Heights LLP, Jaipur vs. Income Tax Officer Ward 3(2), Jaipur

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

ITA 806/JPR/2023[2017-2018]Status: DisposedITAT Jaipur06 Feb 2024AY 2017-2018

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Saurav Harsh, AdvFor Respondent: Mrs. Monisha Choudhary, Addl CIT-DR

Section 115BSection 250

…following the ratio of the decision of the Hon'ble ITAT, Delhi Bench in the case of CIT Vs. Multiplan India Limited reported in 38 ITD 320 and also the decision of the Hon'ble MP High Court in the case of Estate of Late Tukhoji Rao Holkar Vs. CWT reported in 233 ITR 480. The law assists only those who are vigilant with their rights and not those who sleep over their rights. Following this principle as embodied in the well known dictum 6 STAR VALLEY HEIGHTS LLP VS ITO, WARD 3(2), JAIPUR "vigilantbus non dormentibus, jura subveniunt, all the grounds raised in this appeal as reproduced in para 2 supra are dismiss…

Sohanlal Motilal Jain, Borivali vs. Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC)

In the result, appeal filed by the Assessee stands dismissed

ITA 2551/MUM/2023[2005-2006]Status: DisposedITAT Mumbai31 Oct 2023AY 2005-2006

Bench: Shri B.R. Baskaran () & Shri.Narendra Kumar Choudhry ()

For Appellant: NoneFor Respondent: Sh. Ram Prakash Rastogi. Ld

Section 143(3)Section 250Section 263Section 271(1)(c)

…filed by the Assessee as ex- parte and affirmed the penalty levied by the AO by dismissing the 3 ITA 2551/Mum/2023 Sohanlal Motilal Jain appeal, while following the decision of the Hon‟ble MP High Court in the case of Estate of Late Tukaojirato Holkar vs CWT 233 ITR 480 (MP) and “Latin Maxim” that the law assist only those who are vigilant with their rights and not those who sleep over their rights as embedded in the dictum „vigilantibus non dormentibus, jura subveniunt‟. 4. We have given thoughtful consideration to the impugned order and the conduct of the Assessee as the Assessee before the authorities below…

Shri Manjit Singh Bhatai, Indore vs. The JCIT Range-3, Indore

In the result, both the appeals of the assessee are allowed for

ITA 243/IND/2023[2012-13]Status: DisposedITAT Indore26 Oct 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 14ASection 271(1)(c)Section 68

…ollowing the ratio of the decision of the Hon'ble ITAT, Delhi Bench in the case of CIT vs. Multiplan India Limited reported in 38 ITD 320 and also the decision of the Hon'ble M.P. High Court in the case of Estate of Late Tukhoji Rao Holkar vs. CWT reported in 233 ITR 480. The law assists those that are vigilant with their rights and not hose that sleep there upon. Following this principle as embodied in the well known dictum “vigilantbus non dormentibus, jura subveniunt”, all the grounds raised in this appeal as reproduced in para 2 supra are dismissed.” 6. We further note that the Ld. CIT(A) has given the reason…

Shri Manjit Singh Bhatai, Indore vs. The JCIT Range-3, Indore

In the result, both the appeals of the assessee are allowed for

ITA 242/IND/2023[2010-2011]Status: DisposedITAT Indore26 Oct 2023AY 2010-2011

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 14ASection 271(1)(c)Section 68

Rajvanti Devi, Sonipat vs. ITO Ward -5, Sonipat

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

ITA 6099/DEL/2019[2011-12]Status: DisposedITAT Delhi07 Sept 2021AY 2011-12

Bench: The Date Of Hearing Itself. Ground No.2 For The Sake Of Completeness Is Extracted Hereunder:

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’: NEW DELHI BEFORE, SMT. DIVA SINGH, JUDICIAL MEMBER I.T.A No.6099/Del/2019 (ASSESSMENT YEAR: 2011-12) Rajvanti Devi Income Tax Officer, R/o Liwan Sonipat Ward-5, w/o Phool Kumar Vs. Sonipat. 96, R Model Town, Sonipat. PAN-AWVPD 5068N (Appellant) (Respondent) Appellant By None (Application Rejected) Respondent by Sh. R.K. Gupta, Sr. DR Date of Hearing 16.08.2021 Date of Pronouncement 07/09/2021 Hearing conducted via Webex ORDER The present appeal has been filed by the assessee wherein the correctness of the order dated 22.04.2019 of CIT(A)-6, Ro…

Shree Deval Urban Credit Co-Operative Society Niyamit, Bagalkot vs. The Income Tax Officer, Ward- 1 & Tps, Bagalkot

In the result, the assessee’s appeal for Assessment Year 2015-16 is allowed for statistical purposes

ITA 1110/BANG/2019[2015-16]Status: DisposedITAT Bangalore03 Jul 2019AY 2015-16

Bench: Shri Jason P Boazassessment Year : 2015-16 Shree Deval Urban Credit Co- Vs. The Income Tax Officer, Operative Society Niyamit, Ward – 1 & Tps, Ward No.2, Munavalli Peth, Bagalkot. Ilkal – 587125, Tal: Hunagund, Dist: Bagalkot, Karnataka. Pan : Aaeas 7339 B Appellant Respondent Assessee By : Shri. Prashanth G. S. Ca Revenue By : Shri. Karuppusamy, S. R. Addl. Cit Date Of Hearing : 13.06.2019 Date Of Pronouncement : 03.07.2019

For Appellant: Shri. Prashanth G. S. CAFor Respondent: Shri. Karuppusamy, S. R. Addl. CIT

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

…ex-parte, in limine, for non- prosecution, following, inter alia, the decision of the ITAT, Delhi Bench in the case of Multiplan India Ltd., 38 ITD 302 (Del-Trib) and the Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar Vs. CIT 233 ITR 480 (M.P.). 3. Aggrieved by the ex-parte order of the CIT(A)-Belgavi, dated 07.03.2019 for Assessment Year 2015-16, the assessee has preferred this appeal before the Tribunal wherein it has raised the following grounds:- Page 3 of 7 Page 4 of 7 4. Ground Nos.2 a) & b) 4.1 At the outset, the learned AR for the assessee urged ground Nos.2 a) & b) (s…