Gujarat State Fertilizers and Chemicals v. Commissioner of Income-tax

Q: How many judgments cite Gujarat State Fertilizers and Chemicals v. Commissioner of Income-tax?

10 judgments on BharatTax cite Gujarat State Fertilizers and Chemicals v. Commissioner of Income-tax (283 ITR 149), spanning 2011 to 2026.

Q: Which sections of the Income Tax Act does Gujarat State Fertilizers and Chemicals v. Commissioner of Income-tax come up under?

It is most often cited in judgments turning on Section 1961, Section 143(3), Section 250, Section 250 of the Income Tax Act, Section 143(3) of the Income Tax Act, Section 144.

283 ITR 149High Court2006#10454 most cited

What is Gujarat State Fertilizers and Chemicals v. Commissioner of Income-tax authority for?

Courts should adopt a liberal approach when considering applications for condonation of delay, ensuring that substantive rights of assessees are not defeated by technicalities or limitations.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2011 to 2026.

Also referred to as

Gujarat State Fertilizers and Chemicals · 283 ITR 149 · condonation of delay · liberal approach · technicalities · limitation · substantive rights · section 250 · appeal before the tribunal

Sections most often in play

Section 1961 Section 143(3)Section 250 Section 250 of the Income Tax Act Section 143(3) of the Income Tax Act Section 144 Section 143(2)Section 143(2) & 142(1) of the Act

Issues it is cited on

section 250(6)condonation of delay speaking order section 25 appeal before the tribunal section 250 opportunity of being heard section 143(3)section 144 interest document nfac

Judgments citing Gujarat State Fertilizers and Chemicals v. Commissioner of Income-tax

Nilesh Ashanand Thacker, Bhuj vs. ITO Ward 4, Gandhidham (Bhuj)

In the result, appeal filed by the assessee, is allowed

ITA 377/RJT/2025[2012-13]Status: DisposedITAT Rajkot13 Feb 2026AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.377/Rjt/2025 (िनधा"रण वष" /Assessment Year: (2012-13) (Physical Hearing) Nilesh Ashanand Thacker, बनाम Income-Tax Officer, Ward-4, / Near-Laxmi Vekari Mahakali Gandhidham (Bhuj-2)-370 201 Vs. Shopping Mall, Jublee Circle, Bhuj, Kutch-300 001(Gujarat) "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Adhpt 8610R (अपीलाथ"/ Appellant) (""थ"/Respondent)

For Appellant: Shri Kalpesh Doshi, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr. DR

Section 143(3)Section 234ASection 250Section 271(1)(c)Section 69A

…ls should not be rejected on technical ground of delay and they should be ordinarily decided on merits. For that we rely on the judgement of the Hon'ble jurisdictional Gujarat High Court in case of Gujarat State Nilesh A Thacker Fertilizers & Chemicals Ltd. (283 ITR 149) wherein it was held as follows: "The position in law is well settled that an assessee should be granted due relief where it is due without standing on technicalities and the revenue must bear the established legal position in mind while dealing with applications seeking condonation of delay. It is necessary that liberal approach is adopted in s…

Vipul Arjanbhai Parmar, Mangrol vs. Income Tax Officer, Ward -1, Junagadh

In the result, appeal filed by the assessee is allowed

ITA 217/RJT/2025[2010-11]Status: DisposedITAT Rajkot31 Dec 2025AY 2010-11

Bench: Dr. Arjun Lal Sainiआयकरअपील सं. /Ita No.217/Rjt/2025 िनधा"रण वष"/Assessment Year : 2010-11 बनाम/ Vipul Arjanbhai Parmar Income Tax Officer Vs C/O. Sarda & Sarda (Ca), Sakar, Ward – 1, Junagadh 1St Floor, Dr. Radha-Krishnan Road, Opp. Rajkumar College, Rajkot, Gujarat - 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Ditpp9286B (अपीलाथ"/Assessee) (""थ"/Respondent)

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 143(3)Section 250

…ITA No. 217/Rjt/2025 Vipul Arjanbhai Parmar vs. ITO आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकरअपील सं. /ITA No.217/RJT/2025 िनधा"रण वष"/Assessment Year : 2010-11 बनाम/ Vipul Arjanbhai Parmar Income Tax Officer Vs C/o. Sarda & Sarda (CA), Sakar, Ward – 1, Junagadh 1st Floor, Dr. Radha-Krishnan Road, Opp. Rajkumar College, Rajkot, Gujarat - 360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: DITPP9286B (अपीलाथ"/Assessee) (""थ"/Respondent) िनधा"रती की ओर से/Assessee by : Shri Vimal Desai, Ld. AR राज"की ओर से / Reven…

Mayurbhai Hirabhai Sindhav (Maldhari), Rajkot vs. Income Tax Officer Ward 2(1)(2), Rajkot

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

ITA 571/RJT/2025[2012-13]Status: DisposedITAT Rajkot16 Dec 2025AY 2012-13

Bench: DR. ARJUN LAL SAINI (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 143(3)Section 250

…, and as such technicality should not be permitted to prevail as speed breaker in the course of dispensation of justice." 14. The Hon'ble Gujarat HC has also considered this aspect of condonation of delay in case of Gujarat State Fertilizers & Chemicals Ltd. (283 ITR 149) and held that... "The position in law is well settled that an assessee should be granted due relief where it is due without standing on technicalities and the revenue must bear the established legal position in mind while dealing with applications seeking condonation of delay. It is necessary that liberal approach is adopted in such a matter so…

Mayurbhai Hirabhai Sindhav ( Maldhari), Rajkot vs. Income Tax Officer Ward 2(1)(2), Rajkot

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

ITA 570/RJT/2025[2011-12]Status: DisposedITAT Rajkot16 Dec 2025AY 2011-12

Bench: DR. ARJUN LAL SAINI (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 143(3)Section 250

Shreeji Ceramic Industries, Morbi vs. The Principal Commissioner of Income Tax-1, Rajkot

In the result, the appeal filed by the assessee is allowed

ITA 266/RJT/2024[2015-16]Status: DisposedITAT Rajkot12 Aug 2025AY 2015-16

Bench: Dr. A.L.Saini, Am & Diesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.266/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2015-16) (Hybrid Hearing) Shreeji Ceramic Industries, The Principal Commissioner Of Vs. 8/A National Highway, Lalpar Income Tax – 1, Morbi - 363642 Rajkot "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfs8846B (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Sanjay Punglia, Cit (Dr) सुनवाईक"तार"ख/ Date Of Hearing : 17/07/2025 घोषणाक"तार"ख/Date Of Pronouncement : 12/08/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm: This Appeal Has Been Filed By The Assessee Against The Order Of Learned Principle Commissioner Of Income Tax, Rajkot – 1 [In Short, “The Ld. Pcit”], Dated 30.03.2021 For The Assessment Year (Ay) 2015-16. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows.

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT (DR)

Section 142(1)Section 143(2)Section 143(3)Section 144Section 263Section 263o

…ubstantiate their request for condonation of delay, Assessee has taken support of three judgements. As mentioned in para 20 of application, Assessee has relied upon judgement of Hon’ble Gujarat High Court in case of Gujarat State Fertilizers & Chemicals Ltd. (283 ITR 149). As mentioned in the judgement, liberal approach is Assessment Year.2015-16 Shreeji Ceramic adopted by the Hon’ble High Court in such a matter so as to ensure that substantive rights are not defeated on the basis of technicalities or limitation. The relevant para of judgement is reproduced in the application under para 20. As mentioned in para…

J K Securites & Consultancy, Rajkot vs. The Income Tax Officer, Ward-1(2)(1), Rajkot

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

ITA 119/RJT/2025[2016-17]Status: DisposedITAT Rajkot30 Jul 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.119/Rjt/2025 ("नधा"रण वष"/Assessment Year: (2016-17) J.K. Securities & Consultancy बनाम Income Tax Officer, Ward- 301, Sagar Arcade, Gondal 1(2)(1), Rajkot, New Aaykar /Vs. Road, Rajkot-360 002 Bhawan, Race Course Ring Road, Rajkot-360 001 "थायी लेखा सं./जीआइआरसं./Pan/Gir No.: Aadfj 6816 G (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Samar Bhuptani, Ld.A.RFor Respondent: Shri Abhimanyu Singh Yadav, Ld.Sr. D.R

Section 143(3)Section 250

…hat appeal should not be rejected on technical ground of delay and the appeal should be ordinarily decided on merits. The Hon'ble Gujarat High Court has also considered this aspect of condonation of delay in case of Gujarat State Fertilizers & Chemicals Ltd. (283 ITR 149) and held that... "The position in law is well settled that an assessee should be granted due relief where it is due without standing on technicalities and the ITA No. 119/RJT/2025 A.Y.16-17 J.K.Securities & Consultancy revenue must bear the established legal position in mind while dealing with applications seeking condonation of delay. It is…

Rameshbhai Khimjibhai Tank, Rajkot vs. Income Tax Officer, Ward 2(1)(3), Rajkot

In the result, ground raised by the assessee is allowed for statistical purposes

ITA 202/RJT/2025[2016-17]Status: DisposedITAT Rajkot23 May 2025AY 2016-17

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./ Ita No.202/Rjt/2025 "नधा"रण वष"/Assessment Year : 2016-17

For Appellant: Shri Sanjay Mehta, ARFor Respondent: Shri Dheeraj Kumr Gupta, Sr-DR

Section 143(3)Section 250

…hat appeal should not be rejected on technical ground of delay and the appeal should be ordinarily decided on merits. The Hon'ble Gujarat High Court has also considered this aspect of condonation of delay in case of Gujarat State Fertilizers & Chemicals Ltd. (283 ITR 149) and held that... "The position in law is well settled that an assessee should be granted due relief where it is due without standing on technicalities and the revenue must bear the established legal position in mind while dealing with applications seeking condonation of delay. It is necessary that liberal approach is adopted in such a matter so…

Swahray Co Op Housing Society Ltd, Rajkot vs. ITO, Ward-3(1)(1), Rajkot

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

ITA 86/RJT/2025[2018-19]Status: DisposedITAT Rajkot30 Apr 2025AY 2018-19

Bench: Dr. Arjun Lal Saini, Am. आयकर अपील सं./Ita No.86/Rjt/2025 "नधा"रण वष"/Assessment Year: (2018-19)

For Appellant: Shri Mehul Ranpura, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr. DR

Section 154

…hat appeal should not be rejected on technical ground of delay and the appeal should be ordinarily decided on merits. The Hon'ble Gujarat High Court has also considered this aspect of condonation of delay in case of Gujarat State Fertilizers & Chemicals Ltd. (283 ITR 149) and held that... "The position in law is well settled that an assessee should be granted due relief where it is due without standing on technicalities and the revenue must bear the established legal position in mind while dealing with applications seeking condonation of delay. It is necessary that liberal approach is adopted in such a matter so…

M/s. PLL-SUNCON Joint Venture vs. The Deputy Commissioner of Income Tax

ITTA/374/2011HC Telangana29 Nov 2011

M/s. PLL-PCL Joint Venture vs. The Deputy Commissioner of Income Tax

ITTA/372/2011HC Telangana15 Nov 2011

Bench: V.V.S.RAO,SANJAY KUMAR