Estate of Tukojirao Holkar v. CWT

23 ITR 480Reported decision#23781 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 353,911 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(3)Section 147 Section 148 Section 54B

Judgments citing Estate of Tukojirao Holkar v. CWT

Bahadur Singh, Zirakpur vs. ITO Ward 3(5), Chandigarh

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

ITA 706/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh02 Apr 2025AY 2012-13

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ajay Jain, C.AFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

Section 143(3)Section 148Section 54B

…e appellant is not interested in prosecuting the appeal must be reached on the facts of each case and not merely on account of absence of an appellant on a solitary occasion.” 5.5 The Hon’ble High Court of M.P. in the case of Estate of Tukojirao Holkar V. CWT 23 ITR 480) had held that “ If the party, at whose instance – the reference is made at, fails to appear at hearing – the court is not bound to answer the reference” 5.6 Similarly their lordship, in case of CIT vs. B.N. Bhattacharya (118 ITR 461) (Relevant pages 477 & 478) had held that- “ appeal does not mean merely filing of appeal but effectively pursuing…

Smt Shital Jain, Indore vs. The ITO 4 (4), Indore

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

ITA 122/IND/2023[2017-18]Status: DisposedITAT Indore26 Oct 2023AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishital Jain Ito 4(4) 171, Venktesh Nagar Indore Vs. Indore

Section 115Section 115BSection 142(1)Section 144Section 234BSection 68

…e appellant is not interested in prosecuting the appeal must be reached on the facts of each case and not merely on account of absence of an appellant on a solitary occasion." 5.5 The Hon'ble High Court of M.P. In the case of Estate of Tukojirao Holkar V. CWT 23 ITR 480) had held that- "if the party, at whose instance the reference is made at, fails to appear at hearing the court is not bound to answer the reference." 5.6 Similarly their lordship, in case of CIT Vs. B. N. Bhattacharya (118 ITR 461) (Relevant pages 477 & 478) had held that – "appeal does not mean merely filling of appeal but effectively pursuing i…

Suman Organics & Fertilizers (P) Ltd, Dhule vs. Deputy Commissioner of Income Tax, Dhule

In the result, the appeal of assessee is partly allowed

ITA 1324/PUN/2017[2012-13]Status: DisposedITAT Pune16 Dec 2019AY 2012-13

Bench: Shri Anil Chaturvedi & Shri S.S. Viswanethra Ravi

For Appellant: N O N EFor Respondent: Shri Hoshang Boman Irani

Section 143(2)

…CIT reported in 302 ITR 173, High Court of Delhi in the case of CIT Vs. Gold Leaf Capital Corporation Ltd., High Court of Bombay in the case of M/s. Chemipol Vs. Union of India, High Court of Madhya Pradesh in the case of Tukojirao Holkar Vs. CWT reported in 23 ITR 480 and the Hon‟ble Supreme Court in the cases of Dr. P. Nalla Thampy Vs. Shankar and New India Assurance Vs. Srinivasan reported in 1984 (Supp) SCC 63 and (2003) 3 SCC 242, respectively for the proposition that a negligent assessee should not be given many opportunities just because that quantum of amount involved is high and necessary course of acti…