Girdhar Lal M. Pittle v. Appellate Authority for Industrial and Financial Reconstruction

94 Comp Cas 225Reported decision1998#18511 most cited

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 144 Section 147 Section 148 Section 133A Section 139 Section 246A Section 249

Issues it is cited on

section 51 section 249(3)section 282 section 249 section 24 section 28 section 10 reasonable cause condonation of delay assistant commissioner appeal before the tribunal section 144

Judgments citing Girdhar Lal M. Pittle v. Appellate Authority for Industrial and Financial Reconstruction

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

…tion 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, hereby submit this application for condonation of delay in filing an appeal against the assessment order dated 08/01/2025 passed under Section 147 read with Sections 14…

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

…आयकर अपीलीय अधिकरण, विशाखापटणम पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench श्री मंजूनाथ जी, माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.Nos.551 and 552/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2017-18) Shri Tirumala Estates and Vs. The Assistant Commissioner Farmlands, of Income Tax, Visakhapatnam. Central Circle – 1, Visakhapatnam. PAN : ACMFS9721J (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri GVN Hari, Advocate Assessee (HYBRID) Repre…

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

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

…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. However, the assessee has filed a petition seeking adjournment of the hearing on the ground that the assessee sought information f…