How many judgments cite Improvement Trust, Ludhiana v. Ujagar Singh?

57 judgments on BharatTax cite Improvement Trust, Ludhiana v. Ujagar Singh (6 SCC 786), spanning 2008 to 2026.

Which sections of the Income Tax Act does Improvement Trust, Ludhiana v. Ujagar Singh come up under?

It is most often cited in judgments turning on Section 143(3), Section 147, Section 148, Section 249(3), Section 253(5), Section 143(1).

Improvement Trust, Ludhiana v. Ujagar Singh

6 SCC 786Supreme Court of India2010#2014 most cited

What is Improvement Trust, Ludhiana v. Ujagar Singh authority for?

Delay in filing appeals should be condoned if it is not deliberate or mala fide, as courts must adopt a pragmatic approach to advance substantial justice and allow matters to be contested on merits rather than dismissing them on technicalities.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2008 to 2026.

Also referred to as

Improvement Trust Ludhiana v Ujagar Singh · condonation of delay · section 253(5) · section 249(3) · substantial justice · pragmatic approach · non-deliberate delay · mala fide intention · technicalities versus merits · limitation for appeals · sufficient cause · dismissing meritorious matters

Also reported as

173 Taxmann.com 261

Sections most often in play

Section 143(3)Section 147 Section 148 Section 249(3)Section 253(5)Section 143(1)Section 144 Section 144B

Issues it is cited on

section 253(5)bona fide mistake section 249(3)section 253(3)section 249 section 271f section 249(2)section 253 delay in filing appeal section 24 condonation of delay section 148a

Judgments citing Improvement Trust, Ludhiana v. Ujagar Singh

Ms. Kenzo International, Delhi vs. Deputy Commissioner of Income Tax, Circle- 43(1), Delhi

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

ITA 3274/DEL/2024[2015-16]Status: DisposedITAT Delhi12 Nov 2024AY 2015-16

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.Ita No. 3274/Del/2024, (A.Y.2015-16)

Section 143(1)

…1 Ms. Kenzo International Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3274/Del/2024, (A.Y.2015-16) Ms. Kenzo International Deputy Commissioner D-7 Udyog Nagar, main of Income Tax, Circle- Rohtak Road, Vs. 43(1), Civic Centre, New Delhi Delhi PAN No: AAHFK0665L (Appellant) (Respondent) Appellant by Sh. S. S. Nagar, CA and Sh. Gaurav Sachdeva Respondent by Sh. Om Prakash, Sr. Dr Date of Hearing 07/11/2024 Date of Pronouncement 12/11/2024 ORDER PER YOGESH KUMAR U.S., JM : Thi…

Advertising Agencies Association of India (Earlier Registered Under the Societies Act 1860 As Advertising Agencies Association of India Converted Into Company), Mumbai vs. I.T.O. (Exemption)-1(1), Mumbai

The appeal of the appellant is dismissed

ITA 4425/MUM/2023[2018-19]Status: DisposedITAT Mumbai20 Sept 2024AY 2018-19

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am)

Section 11Section 119(2)(b)Section 139(1)

…n of delay u/s. 119(2)(b) of the Act. This application was furnished before the Ld. CIT(A) and also before the Tribunal. Ld AR of the appellant has also relied on the Judgement of Hon'ble Supreme Court in the case of Improvements Trust Vs. Ujagar Singh (2010) 6 SCC 786, wherein it was held that unless malafides are writ large on the conduct of the party, generally as a normal rule, delay should be condoned. In the present case, Ld. AR has mentioned that the delay was caused because of glitches on 4 Advertising Agencies Association of India the portal, which was explained even by the earlier Chartered Accountant…

Pee Kay Vanijya Pvt. Ltd., Kolkata vs. DCIT, Cir. 7(1), Kolkata

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

ITA 851/KOL/2024[2017-18]Status: DisposedITAT Kolkata09 Sept 2024AY 2017-18

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishraassessment Year: 2017-18

For Appellant: Akkal Dudhwewala, ARFor Respondent: S.B. Chakraborthy, JCIT, Sr. DR

Section 143(3)Section 14ASection 234BSection 250

…her deliberate nor intentional and therefore it is a fit case where the Hon'ble Tribunal should condone the delay for rendering substantive justice.” 4. The assessee has relied upon the decision in the case of Improvement Trust Vs. Ujagar Singh & Ors. (2010) 6 SCC 786 (SC) and in the case of Collector, Land Acquisition Vs. Mst. 3 Pee Kay Vanijya Private Limited AY: 2017-18 Katiji (1987) 1987 taxmann.com 1072 (SC) for condoning the delay. We have considered the application and there appears to be sufficient cause in the delay. Hence, the delay in filing the appeal is hereby condoned and the appeal is admitted fo…

Rajendra Kumar Tripathi, Delhi vs. ITO Ward 56(3) Delhi, Delhi

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

ITA 1674/DEL/2024[2019-20]Status: DisposedITAT Delhi14 Aug 2024AY 2019-20

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2019-20 Rajendra Kumar Tripathi Vs. Ito 341, Heritage Tower, Sawan Ward- 56 (3) Cghs Ltd. Plot No.1, Delhi Sector-3, Dwarka, Delhi-110078 Pan No.Abppt7714C (Appellant) (Respondent) Appellant By Sh. Dishant Sethi, Advocate Sh. Shyam Sunder, Advocate Respondent By Ms. Raja Rajeshwari, Sr. Dr. Date Of Hearing: 08/08/2024 Date Of Pronouncement: 14/08/2024 Order Per Sudhir Kumar, Jm: This Appeal By The Assessee Is Directed Against The Order Of The Cit(Appeals)/National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “Nfac”] Vide Order Dated 12.02.2024 Pertaining To A.Y. 2019-20 & Arises Out Of The Assessment Order Dated 23.12.2019 Under Section 144/148 Of The Income Tax Act 1961 [Hereinafter Referred As ‘The Act’].

Section 143Section 144Section 249(3)Section 5

…rate in filing of the appeal before the Ld. CIT(A) and may kindly be condoned and the appeal of the assessee may kindly be heard on merits. Reliance has been placed on the following judicial decisions :- (i) Improvement Trust vs. Ujagar Singh reported in 2010 6 SCC 786 (ii) Katiji & Othrs reported in 167 ITR 471 (iii) Ram Nath Sao Vs. Gobardhan Sao and Others reported in AIR 2002 SC 1201 5. Per contra the DR relied on the orders of the lower authorities and sought for dismissal of the Appeal filed by the assessee. He has further submitted that no sufficient cause has been shown by the assessee. We have heard ri…

Anil Jain, New Delhi vs. Income Tax Officer, Delhi

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

ITA 1192/DEL/2024[2011-12]Status: DisposedITAT Delhi18 Jun 2024AY 2011-12

Bench: Shri Pradip Kumar Kediaassessment Year 2011-12

For Respondent: Shri Om Prakash, Sr.DR

Section 144Section 147Section 249(2)Section 249(3)

…circumstances existing in the present case, one cannot say that assessee has been callous and negligent in prosecuting the matter. 4. At this point, reference is made to the decision of the Hon’ble Supreme Court in Improvement Trust Vs. Ujagar Singh, (2010) 6 SCC 786 (SC) and Bombay Mercantile Co-op. Bank vs. CBDT (2010) 45 DTR 377 (Bom) for the proposition that in the matter of condonation of delay, a highly pedantic approach should be eschewed and a justice oriented approach should be adopted and a party should not be made to suffer on account of technicalities. The test of ‘sufficient cause’ is purely an ind…

Rajib Chakraborty, Kolkata vs. ITO- Ward-30(3), Kolkata.

In the result, the appeal of the assessee is allowed

ITA 1279/KOL/2023[2013-14]Status: DisposedITAT Kolkata20 May 2024AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 250Section 250(6)Section 253(3)Section 253(5)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 1279/Kol/2023 Assessment Year: 2013-14 Rajib Chakraborty Vs. ITO, Ward-30(3), Kolkata (PAN:ABYPC 9739 R) ( अपीलाथ" ) Respondent /(!"यथ") Appellant / Date of Hearing / सुनवाई 01.04.2024 क% "त'थ Date of Pronouncement/ .05.2024 आदेश उ*घोषणा क% "त'थ For the Appellant/ Shri Akkal Dudhwewala, A.R "नधा"0रती क% ओर से For the Respondent/ Shri B. K. Singh, JCIT (Sr…

Microtek Balaji Powertronics Private Limited (Formerly Known As Balaji Powertronics), New Delhi vs. ACIT Circle 42(1), New Delhi

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

ITA 2208/DEL/2023[2015-16]Status: DisposedITAT Delhi13 Mar 2024AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Ms. Aabgina Chishti, AdvocateFor Respondent: Sh. Subhra Jyoti Chakraborty, CIT-DR

Section 143(3)Section 250Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.2208/DEL/2023 Assessment Year 2015-16 M/s Microtek Balaji Powertronics ACIT Private Limited (Formerly Known as Vs. Circle-42(1) Balaji Powertronics) Delhi Udhyog Nagar, Main Rohtak Road New Delhi-110 041 TAN/PAN: AAOCM8964A (Appellant) (Respondent) Appellant by: Ms. Aabgina Chishti, Advocate Sh. Gaurav Sachdeva, CA Respondent by: Sh. Subhra Jyoti Chakraborty, CIT-DR Date of hearing: 07 03 2024 Date of pronouncement: 13 03 2024 O R D E R PER PRA…

D.C.I.T., CC-1(3), Kolkata vs. M/S. Navin Construction & Credit Pvt. Ltd., Kolkata

In the result, appeal of the revenue is dismissed and cross- objection of the assessee is allowed

ITA 580/KOL/2022[2015-2016]Status: DisposedITAT Kolkata31 Jan 2024AY 2015-2016

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Ble

For Appellant: Shri Akkal Dudhewala, A/RFor Respondent: Shri Abhijit Kundu, CIT, D/R

Section 133(6)Section 14ASection 250Section 35Section 35(1)Section 68

…ents in favour of the assessee. There was no malafide intention of the assessee to delay the filing of the cross-objection. Reliance has also been placed on the judgment of the Hon’ble Apex Court in the case of Improvement Trust vs. Ujagar Singh & Ors. (2010) 6 SCC 786 (SC) as well as in the case of Collector, Land Acquisition vs. Mst. Katiji (1987) 1987 taxmann.com 1072 (SC). Though the ld. D/R opposed the request of admitting the cross- I.T.A. No. 580/Kol/2022 Assessment Year: 2015-16 C.O. No. 17/Kol/2023 Assessment Year: 2015-16 M/s. Navin Constructions & Credit Pvt. Ltd. 4 objection, we find merit in the co…

Shri Ritu Raj Singh, Port Blair vs. ITO, Range-37, Kolkata

In the result, the appeal of the assessee is allowed

ITA 1119/KOL/2023[2011-12]Status: DisposedITAT Kolkata05 Jan 2024AY 2011-12

Bench: Shri Rajesh Kumar]

Section 143Section 250Section 250(3)Section 253Section 253(5)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “एसएमसी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member] I.T.A. No. 1119/Kol/2023 Assessment Year: 2011-12 Shri Ritu Raj Singh Vs. ITO, Ward-37, Kolkata (PAN: ALQPS 3734 E) Appellant / (अपीलाथ") Respondent / (""यथ") Date of Hearing / सुनवाई 20.12.2023 क" त"थ Date of Pronouncement/ 05.01.2024 आदेश उ%घोषणा क" त"थ For the Appellant/ Shri Akkal Dudhwewala, FCA नधा+,रती क" ओर से For the Respondent/ Shri Vijay Kumar, Addl. CIT राज"व क" ओर से This is the appeal preferred by the asses…

Shri. Marate Venkateshkumar, Bangalore vs. Income Tax Officer, Ward-1(6), Hubli

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

ITA 819/BANG/2023[2017-18]Status: DisposedITAT Bangalore06 Dec 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Madhumita Royassessment Year: 2017-18

For Appellant: Shri B. Venugopal, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Department

Section 250Section 69A

…udges proceeded to state that this Court has justifiably advocated adoption of liberal approach in condoning the delay of short duration and a stricter approach where the delay is inordinate, (d) In Improvement Trust, Ludhiana v. Ujagar Singh and others^ 010)(6 SCC 786), it has been held that while considering an application for condonation of delay no straitjacket formula is prescribed to come to the conclusion if sufficient and good grounds have been made out or not. It has been further stated therein that each case has to be weighed from its facts and the circumstances in which the party acts and behaves." 4.6…

ITO-33(1)(2), Mumbai vs. Shri Vikram Baijnath Agarwal, Mumbai

In the result, appeal filed by the revenue is partly allowed and cross objection filed by the assessee is dismissed

ITA 103/MUM/2021[2014-15]Status: DisposedITAT Mumbai07 Nov 2022AY 2014-15

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleincome Tax Officer – 33(1)(2) V. Shri Vikrambaijnath Agarwal Room No. 945, 9Th Floor 2003/04, Birchwood Raheja Villows Kautilya Bhavan, Bandra Kurla Complex Lokhandwala Township Nr Mahindra Gate 4 Kandivali (E), Mumbai - 400101 Bandra(E), Mumbai - 400051 Pan: Adepa8582C Appellant Respondent

Section 142Section 143(1)Section 143(2)

…he same may be condoned. Collector, Land Acquisition vs. Mst. Katiji& Ors. (1987) 167 ITR 471 (SC) N. Balakrishnan vs. M. Krishnamurthy (1998) 7 SCC 123 Rafiq and Anr. Vs. Munshilal and Anr. 1981 AIR (SC) 1400 Improvement Trust v. Ujagar Sing and Other (2010) 6 SCC 786 1. During assessment proceeding the learned AO issued a show cause notice dated 7.12.16 proposing special audit of accounts u/s 142(2A) pointing out following discrepancy: pgs 22-23 i. It is assumed that method of valuation of stock is taken by your appellant as on FIFO method which is incorrect and should be valued at cost or market value, whichev…

Bahadur Ke Textiles & Knitwear Association, Ludhiana vs. Commissioner of Income Tax (Exemptions), Chandigarh

The appeals of the assessee are disposed off in the terms indicated as above

ITA 86/ASR/2020[2019-20]Status: DisposedITAT Amritsar11 Aug 2022AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. Amlendu Nath Misra, CIT DR

Section 12ASection 2(15)Section 25

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 501 & 86/Asr/2019 & 2020 Assessment Year: 2019-20 Bahadur Ke Textiles & Vs. Commissioner of Income Tax Knitwear Association, (Exemptions), Chandigarh Bahadur Ke Road, Tarf, Karabara, Near Kali Mata Mandir, Ludhiana-143001 [PAN: AAFCB 3034P] (Appellant) (Respondent) Appellant by : Sh. Sudhir Sehgal Respondent by: Sh. Amlendu Nath Misra, CIT DR Date of Hearing: 06.07.2022 Date of Pronouncement: 11.08.2022 ORDER Per Dr. M. L. Meena, A.M.: Both th…

Bahuder Ke Textiles and Knitwears Association, Ludhiana vs. Commissioner of Income Tax ( Exemption ), Chandigarh

The appeals of the assessee are disposed off in the terms indicated as above

ITA 501/ASR/2019[2019-20]Status: DisposedITAT Amritsar11 Aug 2022AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. Amlendu Nath Misra, CIT DR

Section 12ASection 2(15)Section 25

Mansi Finance Chennai Limited, Chennai vs. The ACIT, CC 4(1), Chennai

In the result, both the appeals filed by the assessee are allowed

ITA 109/CHNY/2021[2013-14]Status: DisposedITAT Chennai06 Jul 2022AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 108 & 109/Chny/2021 िनधा"रण वष"/Assessment Years: 2012-13 & 2013-14

For Appellant: Shri Prithvi Chopda, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT

…udges proceeded to state that this Court has justifiably advocated adoption of liberal approach in condoning the delay of short duration and a stricter approach where the delay is inordinate. (d) In Improvement Trust, Ludhiana v. Ujagar Singh and others(2010)(6 SCC 786), it has been held that while considering an application for condonation of delay no straitjacket formula is prescribed to come to the conclusion if sufficient and good grounds have been made out or not. It has been further stated therein that each case has to be weighed from its facts and the circumstances in which the party acts and behaves." 13.…

Mansi Finance Chennai Limited, Chennai vs. The ACIT, CC-4(1), Chennai

In the result, both the appeals filed by the assessee are allowed

ITA 108/CHNY/2021[2012-13]Status: DisposedITAT Chennai06 Jul 2022AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 108 & 109/Chny/2021 िनधा"रण वष"/Assessment Years: 2012-13 & 2013-14

For Appellant: Shri Prithvi Chopda, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT

…udges proceeded to state that this Court has justifiably advocated adoption of liberal approach in condoning the delay of short duration and a stricter approach where the delay is inordinate. (d) In Improvement Trust, Ludhiana v. Ujagar Singh and others(2010)(6 SCC 786), it has been held that while considering an application for condonation of delay no straitjacket formula is prescribed to come to the conclusion if sufficient and good grounds have been made out or not. It has been further stated therein that each case has to be weighed from its facts and the circumstances in which the party acts and behaves." 13.…

Sri. Suhas Suresh Shet, Bengaluru vs. Income Tax Officer, International Taxation, Ward-2(1), Bengaluru

In the result, these two assessee’s appeals are treated as partly allowed for statistical purposes

ITA 608/BANG/2021[2016-17]Status: DisposedITAT Bangalore04 Apr 2022AY 2016-17

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Shri Ravi Shankar, AdvFor Respondent: Smt. Priyadarshini Basaganni, Addl.CIT

Section 143(3)Section 271Section 271(1)(c)Section 271F

…udges proceeded to state that this Court has justifiably advocated adoption of liberal approach in condoning the delay of short duration and a stricter approach where the delay is inordinate. (d) In Improvement Trust, Ludhiana v. Ujagar Singh and others(2010)(6 SCC 786), it has been held that while considering an application for condonation of delay no straitjacket formula is prescribed to come to the conclusion if sufficient and good grounds have been made out or not. It has been further stated therein that each case has to be weighed from its facts and the circumstances in which the party acts and behaves." 3.…

Sri. Suhas Suresh Shet, Bengaluru vs. Income Tax Officer, International Taxation, Ward-2(1), Bengaluru

In the result, these two assessee’s appeals are treated as partly allowed for statistical purposes

ITA 607/BANG/2021[2016-17]Status: DisposedITAT Bangalore04 Apr 2022AY 2016-17

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Shri Ravi Shankar, AdvFor Respondent: Smt. Priyadarshini Basaganni, Addl.CIT

Section 143(3)Section 271Section 271(1)(c)Section 271F

…udges proceeded to state that this Court has justifiably advocated adoption of liberal approach in condoning the delay of short duration and a stricter approach where the delay is inordinate. (d) In Improvement Trust, Ludhiana v. Ujagar Singh and others(2010)(6 SCC 786), it has been held that while considering an application for condonation of delay no straitjacket formula is prescribed to come to the conclusion if sufficient and good grounds have been made out or not. It has been further stated therein that each case has to be weighed from its facts and the circumstances in which the party acts and behaves." 3.…

AO (SC), Avvnl, Sikar vs. Assistant Commissioner of Income Tax, CPC (TDS), Ghajiabad

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

ITA 1349/JPR/2018[2013-14 , 24Q]Status: DisposedITAT Jaipur14 Feb 2022

For Appellant: Shri Ankur Salgia (CA)For Respondent: Smt. Monisha Choudhary (JCIT)

Section 1Section 200ASection 234Section 234ESection 250

…anner and there was most reasonable/sufficient cause beyond the control of the appellant which has resulted into delay in submission of appeal, if any. 5. The appellant cite judgments in support of his contention:- (a) Improvement Trust v. Ujagar Singh [2010] 6 SCC 786. (b) Poonja Arcade v. Asstt. CIT [2010] 326 ITR 123/191 Taxman 291 (Kar.) (c) Vedabai Vaijayanatabai Baburao Patil v. Shantaram Baburao Patii [2002] 253 ITR 798/122 Taxman 114 (SC) In view of the fact that the appeal was filed after the limitation period but the same was due to the reason beyond the control of the appellant/applicant, it is request…

Bramhani Industries Limited, Jammalamadugu, Kadapa vs. DCIT, Circle-1(3), Hyderabad

In the result, appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 512/HYD/2017[2010-11]Status: DisposedITAT Hyderabad06 Jan 2022AY 2010-11

Bench: Shri A. Mohan Alankamony & Sri Chandra Mohan Garga.Y. 2010-11 Bramhani Industries Limited, Vs. Dcit, Jammalamadugu. Circle-1(3), Pan: Aadcb 1666 M Hyderabad. (Appellant) (Respondent) Ay: 2010-11 Dcit, Vs. Bramhani Industries Circle-1(2), Limited, Hyderabad. Jammalamadugu. Pan: Aadcb 1666 M (Appellant) (Respondent) Assessee By Sri Gowtham Jain Revenue By Sri K.V. Aravind, Sr. Standing Counsel For Dr Date Of Hearing: 12/10/2021 Date Of Pronouncement: 06/01/2022 Order

Section 144Section 234ASection 249(3)Section 68

…as confronted with auction notice in June, 2008 issued by competent authority immediately upon which the assessee filed appeal before the Hon’ble High Court.” The Hon’ble Supreme Court in the case Improvement Trust vs, Ujagar Singh & Others (2010) reported in 6 SCC 786 it was held that: “Unless malafide intention exists in the conduct of the party then generally as a normal rule, delay should be condoned. In the legal arena an attention should always be made to allow the matter to be contested on merits rather than to throw it on such technicalities.” The Hon’ble Madras High Court in the case of Vijayeswari Texti…

DCIT, Circle-1(2), Hyderabad vs. Bramhani Industries Limited, Jammalamadugu, Ysr Dist.

In the result, appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 398/HYD/2017[2010-11]Status: DisposedITAT Hyderabad06 Jan 2022AY 2010-11

Section 144Section 234ASection 249(3)Section 68