(i) Somerset Place Co-operative Housing Society Ltd. v. ITO

57 Taxmann.com 7High Court2015#4702 most cited

What is (i) Somerset Place Co-operative Housing Society Ltd. v. ITO authority for?

A delay in filing an appeal will not be condoned if the appellant had voluntarily accepted a prior judicial order, as this indicates a lack of sufficient cause and prudent litigant behavior.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Also referred to as

Somerset Place Co-operative Housing Society Ltd. v. ITO · condonation of delay · sufficient cause · prudent litigant · accepted judicial order · belated appeal · Section 142(1) · Section 144 · Section 147 · Section 148 · Section 249(3) · Section 246A · Section 250 · Section 253

Also reported as

2 ITD 61

Sections most often in play

Section 142(1)Section 144Section 147Section 148Section 249(3)Section 246ASection 250Section 253

Judgments citing (i) Somerset Place Co-operative Housing Society Ltd. v. ITO

Dr C Fernandes Co-Operative Credit Society Limited, Uttara Kannada vs. Deputy Commissioner of Income Tax Central Processing Cell TDS, Uttara Kannada

In the result, all nine appeals filed by the assessee for Assessment

ITA 1485/BANG/2018[2014-15]Status: DisposedITAT Bangalore17 Jan 2019AY 2014-15

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Ms. Pratiksha Pai, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.1482 to 1490/Bang/2018 Assessment Years : 2013-14 to 2015-16 M/s. Dr. C. Fernandes Co- Vs. The Deputy Commissioner of operative Credit Society Ltd., Income Tax, Bazar Road, Honnavar – 581 334, Central Processing Cell – TDS. Uttara Kannada. PAN: AAAAD 0357 J APPELLANT RESPONDENT Appellant by : Ms. Pratiksha Pai, CA Respondent by : Dr. P. V. Pradeep Kumar, Addl. CIT Date of hearing : 10.12.2018 Date of Pronouncement : 17.01.2019 O R D E R Per Jason P Boaz, Acco…

Dr C Fernandes Co-Operative Credit Society Limited, Uttara Kannada vs. Deputy Commissioner of Income Tax Circle-12(4), Uttara Kannada

In the result, all nine appeals filed by the assessee for Assessment

ITA 1484/BANG/2018[2013-14]Status: DisposedITAT Bangalore17 Jan 2019AY 2013-14

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Ms. Pratiksha Pai, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.1482 to 1490/Bang/2018 Assessment Years : 2013-14 to 2015-16 M/s. Dr. C. Fernandes Co- Vs. The Deputy Commissioner of operative Credit Society Ltd., Income Tax, Bazar Road, Honnavar – 581 334, Central Processing Cell – TDS. Uttara Kannada. PAN: AAAAD 0357 J APPELLANT RESPONDENT Appellant by : Ms. Pratiksha Pai, CA Respondent by : Dr. P. V. Pradeep Kumar, Addl. CIT Date of hearing : 10.12.2018 Date of Pronouncement : 17.01.2019 O R D E R Per Jason P Boaz, Acco…

Dr C Fernandes Co-Operative Credit Society Limited, Uttara Kannada vs. Deputy Commissioner of Income Tax Central Processing Cell-TDS, Uttara Kannada

In the result, all nine appeals filed by the assessee for Assessment

ITA 1483/BANG/2018[2013-14]Status: DisposedITAT Bangalore17 Jan 2019AY 2013-14

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Ms. Pratiksha Pai, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.1482 to 1490/Bang/2018 Assessment Years : 2013-14 to 2015-16 M/s. Dr. C. Fernandes Co- Vs. The Deputy Commissioner of operative Credit Society Ltd., Income Tax, Bazar Road, Honnavar – 581 334, Central Processing Cell – TDS. Uttara Kannada. PAN: AAAAD 0357 J APPELLANT RESPONDENT Appellant by : Ms. Pratiksha Pai, CA Respondent by : Dr. P. V. Pradeep Kumar, Addl. CIT Date of hearing : 10.12.2018 Date of Pronouncement : 17.01.2019 O R D E R Per Jason P Boaz, Acco…

Dr C Fernandes Co-Operative Credit Society Limited, Uttara Kannada vs. Deputy Commissioner of Income Tax Central Processing Cell-TDS, Uttara Pradesh

In the result, all nine appeals filed by the assessee for Assessment

ITA 1482/BANG/2018[2013-14]Status: DisposedITAT Bangalore17 Jan 2019AY 2013-14

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Ms. Pratiksha Pai, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.1482 to 1490/Bang/2018 Assessment Years : 2013-14 to 2015-16 M/s. Dr. C. Fernandes Co- Vs. The Deputy Commissioner of operative Credit Society Ltd., Income Tax, Bazar Road, Honnavar – 581 334, Central Processing Cell – TDS. Uttara Kannada. PAN: AAAAD 0357 J APPELLANT RESPONDENT Appellant by : Ms. Pratiksha Pai, CA Respondent by : Dr. P. V. Pradeep Kumar, Addl. CIT Date of hearing : 10.12.2018 Date of Pronouncement : 17.01.2019 O R D E R Per Jason P Boaz, Acco…

ITO 1(1)(2), Mumbai vs. Cyrus Investment P.Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 299/MUM/2017[2013-14]Status: DisposedITAT Mumbai26 Sept 2018AY 2013-14

Bench: Shri G.S. Pannu & Shri Pawan Singhito- 1(1)(2) M/S Cyrus Investments Pvt. Ltd. 534, Aayakar Bhavan, M.K. 41/44, Shahpoorji Pallonji Centre, Road, Mumbai-400020. Vs. Minoo Desai Marg, Colaba, Mumbai-400005. Pan: Aaacc2880P Appellant Respondent

For Appellant: Shri Love Kumar (DR)For Respondent: Shri Biharilal (AR)
Section 14ASection 23(1)Section 23(1)(a)Section 253Section 254(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH JUDICIAL MEMBER ITO- 1(1)(2) M/s Cyrus Investments Pvt. Ltd. 534, Aayakar Bhavan, M.K. 41/44, Shahpoorji Pallonji Centre, Road, Mumbai-400020. Vs. Minoo Desai Marg, Colaba, Mumbai-400005. PAN: AAACC2880P Appellant Respondent Appellant by : Shri Love Kumar (DR) Respondent by : Shri Biharilal (AR) Date of Hearing : 17.09.2018 Date of Pronouncement : 26.09.2018 ORDERUNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by Revenue under Section 253 of Income-…