How many judgments cite Inder Singh v. State of Madhya Pradesh?

267 judgments on BharatTax cite Inder Singh v. State of Madhya Pradesh (2025 INSC 382), spanning 2025 to 2026.

Which sections of the Income Tax Act does Inder Singh v. State of Madhya Pradesh come up under?

It is most often cited in judgments turning on Section 250, Section 147, Section 144, Section 144B, Section 143(3), Section 142(1).

Inder Singh v. State of Madhya Pradesh

2025 INSC 382Supreme Court of India2025#298 most cited

What is Inder Singh v. State of Madhya Pradesh authority for?

Non-deliberate procedural delays caused by circumstances beyond control must be condoned in the interest of substantial justice, even if the delay is significant, such as over 1500 days.

267

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Also referred to as

Inder Singh v. State of MP · condonation of delay · substantial justice · procedural delay · delay condonation · section 250 · section 147 · section 148 · section 144 · section 142(1) · appeals delay · beyond control

Sections most often in play

Section 250 Section 147 Section 144 Section 144B Section 143(3)Section 142(1)Section 250(6)Section 148

Issues it is cited on

section 115wa section 234e(1)section 143(1a)section 285 section 117 section 139(9)section 200a(1)(c)tax collected at source interest under section 201(1a)section 200a(1)section 206c section 120

Judgments citing Inder Singh v. State of Madhya Pradesh

HARSHAL GRAMIN BAHUUDESHIYA SANSTHA,CHANDRAPUR vs. ITO EXEMPTION-3, NAGPUR

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

ITA 633/NAG/2025[2015-16]Status: DisposedITAT Nagpur17 Apr 2026AY 2015-16

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.633/Nag/2025 Assessment Year : 2015-16 Harshal Gramin Vikas Vs. Income Tax Officer, Bahuudeshiya Sanstha, (Exemption)-3, Watchal Bhavan, Viveknagar, Nagpur Mul Road, Chandrapur-442401, Maharashtra Pan: Aaath4269C Appellant Respondent

For Appellant: Shri Rachit ThakurFor Respondent: Shri Surjit Kumar Saha

Section 143(3)

…n’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of 2 Harshal Gramin Vikas Bahuudeshiya Sanstha Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 349 days before this Tribunal and admit the appeal for adjudication. 3. I have heard the rival contentions and perused the record placed before me. I observe that the assessee is a Trust stated to be carrying out charitable activities viz., Promoting Livelihood Development, Sanitation, Water supply, Education, Natural Res…

RAMESH CHANDANMAL GUNDECHA,AHMEDNAGAR vs. ITO WARD 1, AHMEDNAGAR, AHMEDNAGAR

In the result, the appeals of the respective assessee(s) are ALLOWED

ITA 401/PUN/2026[AY 2013-14 Q4-26Q]Status: DisposedITAT Pune17 Apr 2026

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Sourabh PatilFor Respondent: Shri Ganesh B. Budruk

Section 154Section 200ASection 200A(1)Section 234ESection 250

…h and placing reliance on the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 17 days before this Tribunal and admit the appeals for adjudication. 3. The only issue raised in these appeals is against the levy of fees u/s.234E for the quarters relating to Assessment Years 2013-14, 2014-15 and 2015-16. 4. Identical issue have been raised by assessee in all these appeals. We therefore proceed to dispo…

ANIL KUMARSAHEB BAGANE,PUNE vs. INCOME TAX OFFICER WARD 10(1), PUNE

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

ITA 274/PUN/2026[2018-19]Status: DisposedITAT Pune17 Apr 2026AY 2018-19

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.274/Pun/2026 Assessment Year : 2018-19 Anil Kumarsaheb Bagane Vs. Income Tax Officer R/8, Vishal Garden, Ward 10(1), Pune Shikrapur Road, Near Register Office, Chakan, Pune-410501, Maharashtra Pan: Auwpb6988Q Appellant Respondent

For Appellant: Shri Pritesh Raka &For Respondent: Shri Ambarnath Khule

Section 143(3)

…he judgments of Hon’ble Apex Court in the case of Collector, 3 Anil Kumarsaheb Bagane Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 377 days before this Tribunal and admit the appeal for adjudication. 4. The sole grievance of the assessee relates to addition of Rs.42,20,922/- which has been received by the assessee as an Ex-gratia payment and claimed it to be capital receipt in nature. 5. At the outset, ld. Counsel for the assessee submitted that dur…

SANCHETI ONIONS PVT LTD,PUNE vs. WARD 10(1), PUNE, PUNE

In the result, the appeals of the respective assessee(s) are ALLOWED

ITA 2689/PUN/2025[2014-15]Status: DisposedITAT Pune17 Apr 2026AY 2014-15

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Sourabh PatilFor Respondent: Shri Ganesh B. Budruk

Section 154Section 200ASection 200A(1)Section 234ESection 250

SANCHETI ONIONS PVT LTD,PUNE vs. WARD 10 (1) PUNE, PUNE

In the result, the appeals of the respective assessee(s) are ALLOWED

ITA 2688/PUN/2025[2014-15]Status: DisposedITAT Pune17 Apr 2026AY 2014-15

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Sourabh PatilFor Respondent: Shri Ganesh B. Budruk

Section 154Section 200ASection 200A(1)Section 234ESection 250

RASHMI HITESH ANANDANI,PUNE vs. ITO WARD 10(1), PUNE, PUNE

In the result, the appeal of the assessee is allowed

ITA 1504/PUN/2025[2017-18]Status: DisposedITAT Pune17 Apr 2026AY 2017-18

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.1504/Pun/2025 Assessment Year : 2017-18 Rashmi Hitesh Anandani, Vs. Income Tax Officer, King Sharda Appts, Flat No 4, Ward 10(1), Pune Plot 32, Dairy Farm Rd, Pimpri, Pune-411017, Maharashtra Pan: Aqepg8630N Appellant Respondent

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ambarnath Khule

Section 143(2)Section 143(3)

…efore placing reliance on the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 13 days in filing the appeal before this Tribunal and admit the appeal for adjudication. 4. The assessee has raised as many as ten grounds of appeal and the grievance of the assessee revolves around the addition of Rs.8,22,850/- made by the Assessing Officer for the alleged unexplained cash deposit during the year under 3…

SHEKHAR YADGIRI GAJJAL,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 12, PUNE

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

ITA 3205/PUN/2025[2018-19]Status: DisposedITAT Pune17 Apr 2026AY 2018-19

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.3205/Pun/2025 Assessment Year : 2018-19 Shekhar Yadgiri Gajjal, Vs. Assistant Commissioner Stes Staff Qtrs, Of Income Tax, South Block 212, Circle 12, Pune Wadgaon Bk, Haveli, Pune-411041, Maharashtra Pan: Ahapg8774G Appellant Respondent

For Appellant: Shri Abhay A AvchatFor Respondent: Shri Ambarnath Khule

Section 147Section 250(6)

…efore placing reliance on the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay in filing the appeal before ld.CIT(A) 5. Since ld.CIT(A) has not decided the issues on merit, the issues in the instant appeal deserves to be remitted back to the file of ld.CIT(A) for denovo adjudication. In view thereof, without dwelling into merits of the case, the issues raised in 3 Shekhar Yadgiri Gajjal the instant ap…

RAMENDRA SINGH PARIHAR,NAGPUR vs. NGP-W-(2)(2), NAGPUR

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

ITA 349/NAG/2025[2013-14]Status: DisposedITAT Nagpur10 Apr 2026AY 2013-14

Bench: Shri Pawan Singh & Shri Khettra Mohan Royramendra Singh Parihar, Ito, Ward-2(2), Nagpur. Flat No. Sa 1 & 16, Rewati Vs Apartment, Amravati Road, Opp. Gurudwara Wadi, Nagpur-440023 Pan : Anhpp 2294 D Assessee Respondent Assessee By : Ms. Veena Agrawal, Ca Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 26.02.2026 Date Of Pronouncement : 10.04.2026 O R D E R

For Appellant: Ms. Veena Agrawal, CAFor Respondent: Shri Surjit Kumar Saha, Sr. DR

Section 147Section 250Section 250(6)Section 69

…oach and also taking guidance from the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. [(1987) 2 SCC 107] and in the case of Inder Singh Vs. State of Madhya Pradesh, judgment dated 21.03.2025 (2025 INSC 382), hereby condone the delay of 423 2 days in filing of the instant appeal before this Tribunal and admit the appeal for adjudication. 3. At the outset, learned counsel for the assessee submitted that due to non-compliance before the Ld.CIT(A), appeal of the assessee has been dismissed. Prayer is made to afford one more opportunity to go before…

IDRISH KHAN,NAGPUR vs. ITO WARD 2(2), NAGPUR

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

ITA 315/NAG/2025[2015-16]Status: DisposedITAT Nagpur10 Apr 2026AY 2015-16

Bench: Shri Pawan Singh & Shri Khettra Mohan Royidrish Khan, 1St Floor, Aman Ito, Ward – 2(2), Nagpur Majestic, Dinshaw Factory Vs Road, Katolroad S.O., Nagpur (Urban), Nagpur, Pan : Afhpp 5844 H Assessee Respondent Assessee By : Shri Kapil Hirani, Advocate Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 25.02.2026 Date Of Pronouncement : 10.04.2026 O R D E R

For Appellant: Shri Kapil Hirani, AdvocateFor Respondent: Shri Surjit Kumar Saha, Sr. DR

Section 148ASection 194HSection 250

…roach and also taking guidance from the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. [(1987) 2 SCC 107] and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382), hereby condone the delay of 439 days in filing of the instant appeal before this Tribunal and admit it for adjudication. 2 3. Facts of the case in brief are that assessee did not file the return of income for AY 2015-16. Based on the information available with the Department that assessee sold a property for sale consideration of Rs. 65.00 L…

NAZIM RIAZUDDIN SAIYED,TURQUOISE NYATI EMPIRE KHARADI PUNE vs. ASSESSING OFFICER WARD 4(4), PMT BUILDING, SWARGATE, PUNE

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

ITA 287/PUN/2026[2019-20]Status: DisposedITAT Pune17 Mar 2026AY 2019-20

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.287/Pun/2026 Assessment Year : 2019-20 Nazim Riazuddin Saiyed, Vs. Assessing Officer, 301, Turquoise Nyati Empire, Ward-4(4), Pune Kharadi, Pune 411 014 Maharashtra Pan : Aqzps0676B Appellant Respondent

For Appellant: Shri Rajkumar DoshiFor Respondent: Shri Dayanand Jawalikar

Section 143(1)(a)Section 36(1)(va)

…h and placing reliance on the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382 I condone the delay in filing of appeal before ld.CIT(A). 4. Since ld.CIT(A) has not decided the issues on merits, I deem it appropriate to remit back the issue to the file of ld. CIT(A) for denovo adjudication. Needless to mention that ld.CIT(A) in the set aside proceedings shall allow reasonable opportunity to the assessee to produce the det…

SUBHASH BABURAO AHER,NASHIK vs. ITO WARD 3(1), NASHIK

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

ITA 240/PUN/2026[2017-18]Status: DisposedITAT Pune17 Mar 2026AY 2017-18

Bench: Dr.Manish Boradआयकर अपील सं. / Ita Nos.240 & 231 /Pun/2026 Assessment Years : 2017-18 & 2018-19 Subhash Baburao Aher, Vs. Income Tax Officer Type A-01 Deepraj Row House, Ward 3(1), Nashik Untwadi Cidco, Nashik-422009 Pan: Aavpa6171D Appellant Respondent

For Appellant: CA Abhilasha Pawar (Virtual)For Respondent: Shri Dayanand Jawalikar

Section 133ASection 147Section 270ASection 80CSection 80G

…time. Placing reliance on the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) I hereby condone the delay of before ld. CIT(A) 7. Before me, ld. Counsel for the assessee that assessee was dependent on the Tax Consultant who gave wrong advise. However, assessee in the revised computation of income has paid due taxes and the assessee possess all the evidences substantiating the deductions. A prayer is made to afford one m…

SUBHASH BABURAO AHER,NASHIK vs. ITO WARD 3(1), NASHIK

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

ITA 231/PUN/2026[2018-19]Status: DisposedITAT Pune17 Mar 2026AY 2018-19

For Appellant: CA Abhilasha Pawar (Virtual)For Respondent: Shri Dayanand Jawalikar

Section 133ASection 147Section 270ASection 80CSection 80G

TULAJABHAVANI MAHILA GRA SAH PATH SANSTA MARY.,KOLHAPUR vs. INCOME TAX OFFICER WARD 1(1), KOLHAPUR, KOLHAPUR

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

ITA 192/PUN/2026[2017-18]Status: DisposedITAT Pune17 Mar 2026AY 2017-18

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.192/Pun/2026 Assessment Year : 2017-18 Tulajabhavani Mahila Gra Sah Vs. Income Tax Officer, Pathsansta Mary Ward-1(1), Kolhapur Kodoli, At Post Kodoli, Tal. Panhala, Kolhapur-416114 Maharashtra Pan : Aabat4234H Appellant Respondent

For Appellant: NoneFor Respondent: Shri Dayanand Jawalikar

Section 133(6)Section 139(1)Section 142(1)Section 144Section 144ASection 69A

…efore placing reliance on the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 142 days before this Tribunal and admit the appeal for adjudication. 4. Brief facts of the case are that the assessee is a Cooperative credit society registered under The Maharashtra Cooperative Societies Act, 1960. It is engaged in the business of accepting deposits and providing credit facility to its Members. For the y…

SUSMITA SUDHAKAR UKARDE,CHIPLUN vs. INCOME-TAX OFFICER, WARD , RATNAGIRI

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

ITA 3118/PUN/2025[2016-17]Status: DisposedITAT Pune17 Mar 2026AY 2016-17

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.3118/Pun/2025 Assessment Year : 2016-17 Susmita Sudhakar Ukarde, Vs. Income Tax Officer, Z P Primary School, Ward Ratnagiri Pilawali, Vanagewadi, Jail Road, Ratnagiri Kalambat, Ratnagiri-415605 Maharashtra Pan : Aajpu4746Q Appellant Respondent

For Appellant: Shri Anup ShahaFor Respondent: Shri Dayanand Jawalikar

Section 147

…’ and placing reliance on the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) I hereby condone the delay in filing of appeal before ld.CIT(A). 4. So far as merits of the case are concerned, it is evident that ld.CIT(A) has not decided the issues on merits. I therefore considering the prayer made by ld. Counsel for the assesee and in the interest of justice being fair to both the parties deem it appropriate to remit bac…

SEVABHAVI BRAMNAN NAGARI SAHAKARI PATSANSTHA MARYADIT RAVTALE CHIPLU,RATNAGIRI vs. INCOME TAX OFFICER, RATNAGIRI

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

ITA 2784/PUN/2025[2017-18]Status: DisposedITAT Pune17 Mar 2026AY 2017-18

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2784/Pun/2025 Assessment Year : 2017-18 Sevabhavi Bramnan Nagari Vs. Income Tax Officer, Sahakari Patsanstha Maryadit Ward-1, Ratnagiri Ravtale Chiplu, Burumtali Chiplun, Ratnagiri – 415605, Ratnagiri, Maharashtra Pan : Aadas7630J Appellant Respondent

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Dayanand Jawalikar

Section 139Section 142(1)Section 144Section 249(2)(c)Section 249(3)Section 69A

…efore placing reliance on the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 267 days before this Tribunal and admit the appeal for adjudication. 3. Brief facts of the case are that the assessee is a Cooperative society registered under the Maharasthra State Cooperative Societies Act, 1960. It is engaged in the business of accepting deposits from Members and providing credit facilities to the Memb…

SHREE AISHWARYA LAXMI MAHILA NAGARI SAHAKARI PATSANSTHA MARYADIT ,PUNE vs. INCOME TAX OFFICER WARD 9(3), PUNE

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

ITA 114/PUN/2026[2020-21]Status: DisposedITAT Pune13 Mar 2026AY 2020-21

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.114/Pun/2026 Assessment Year : 2020-21 Shree Aishwarya Laxmi Vs. The Income Tax Officer, Mahila Nagari Sahakari Ward-9(3), Pune Patsanstha Maryadit, Plot No.16, Vijaynagar Colony, Vadgaon, Tal. Maval, Dist. Pune 412 106 Maharashtra Pan : Aaaam7430P Appellant Respondent

For Appellant: Shri Mahavir JainFor Respondent: Shri Dayanand Jawalikar

Section 147Section 250

…e and placing reliance on the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 45 days before this Tribunal and admit the appeal for adjudication. 3 Shree Aishwarya Laxmi Mahila Nagari Sahakari Patsanstha Maryadit 4. At the outset, ld. Counsel for the assessee submitted that due to non-appearance before both the lower authorities the impugned addition has been sustained. He further submitted assess…

KEDGAON GRAMIN BIGARSHETI SAHKARI PATSANSTHA MARYADIT,SOLAPUR vs. ASSESSMENT UNIT INCOME TAX DEPARTMENT, SOLAPUR

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

ITA 1983/PUN/2025[2015-16]Status: DisposedITAT Pune13 Mar 2026AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1983/Pun/2025 Assessment Year : 2015-16 Kedgaon Gramin Bigarsheti Vs. Income Tax Officer, Sahkari Patsanstha Maryadit, Ward-1, Pandharpur Kedgaon Karmala, Solapur – 413202 Maharashtra Pan : Aactk1425B Appellant Respondent

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Basavaraj Hiremath

Section 142(1)Section 147

…efore placing reliance on the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 391 days before this Tribunal. 6. Considering the totality of facts and circumstances and the prayer made by ld. Counsel for the assessee, we deem it appropriate to grant an opportunity to the assessee to go before ld.CIT(A). In view thereof, without dwelling into merits of the case, the issues raised in the instant appea…

DASTAGIR HAMID MUJAWAR,SANGLI vs. ITO WARD-2, SANGALI

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

ITA 1851/PUN/2025[2017-18]Status: DisposedITAT Pune13 Mar 2026AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1851/Pun/2025 Assessment Year : 2017-18 Dastagir Hamid Mujawar, Vs. Income Tax Officer, Nath Galli, Near Mashedee, Ward-2, Sangli Vita At Post Vita, Tal. Khanapur, Sangli-415311 Maharashtra Pan : Awqpm0876L Appellant Respondent

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Basavaraj Hiremath

Section 143(1)Section 144Section 68

…l and placing reliance on the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 369 days before this Tribunal and admit the appeal for adjudication. 4. Brief facts are that the assessee is an individual and income of Rs.3,54,970/- declared in the return e-filed on 01.08.2017. Case selected for Limited Scrutiny under CASS for verification of “Large Cash deposited compared to returned income”. Statutor…

IMRANKHAN ISMAIL PATHAN,DHULE vs. ITO WARD 1, DHULE

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

ITA 1091/PUN/2025[2013-14]Status: DisposedITAT Pune13 Mar 2026AY 2013-14

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1091/Pun/2025 Assessment Year : 2013-14 Imrankhan Ismail Pathan, Vs. Income Tax Officer, Plot No.11, Ward-1, Dhule Mohammadi Nagar, Jaihind Colony, Deopur, Dhule – 424 002 Maharashtra Pan : Anepp8171C Appellant Respondent

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Basavaraj Hiremath

Section 144Section 271(1)(c)

…e judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 5 Imrankhan Ismail Pathan 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 364 days before this Tribunal and admit the appeal for adjudication. 4. Brief facts are that the assessee is an individual engaged in the business of Civil Construction Work and did not file any return of income. Based on the information that assessee has deposited cash in the savings bank, case reopened u/s.147 of the Ac…

RAIGAON SUGAR AND POWER LIMITED,KARAD vs. ITO, WARD-1, CIR-SATARA, SATARA

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

ITA 3177/PUN/2025[2018-19]Status: DisposedITAT Pune18 Feb 2026AY 2018-19

Bench: Dr. Manish Borad & Ms. Astha Chandra

For Appellant: NoneFor Respondent: Shri Pramod Shahakar, JCIT

Section 142(1)Section 144Section 250Section 270A

…stice and also taking guidance from the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. [(1987) 2 SCC 107] and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382), condone the delay of 1340 & 1088 days in filing the appeals before the Ld.CIT(A). 8. So far as merits of the cases are concerned, admittedly assessee did not appear before the Ld.AO. Ld.CIT(A) has not adjudicated the appeals on merits. We therefore being fair to both the parties restore all the issues raised in the instant two appeals to the…

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