Jagmittar Sain Bhagat v. Director, Health Services

10 SCC 136Reported decision2013#8654 most cited

What is Jagmittar Sain Bhagat v. Director, Health Services authority for?

A party can challenge the maintainability of an appeal, even if the delay in filing cross-objections is condoned due to bonafide reasons.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2023.

Also referred to as

Jagmittar Sain Bhagat · section 254(2) · miscellaneous application · section 253 · cross objection · condonation of delay · appeal before the tribunal · maintainability of appeal · bonafide reasons · delay in filing

Issues it is cited on

section 254(2)miscellaneous application section 253 chief commissioner regular assessment section 254 capital expenditure cross objection commissioner (appeals)salary condonation of delay appeal before the tribunal

Judgments citing Jagmittar Sain Bhagat v. Director, Health Services

Joint Commissioner of Income Tax, Circle 1(1), Bilaspur vs. Mesers South Eastern Coalfields Limited, Bilaspur

ITA 30/RPR/2010[2007-08]Status: DisposedITAT Raipur23 Feb 2023AY 2007-08

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR

…at the maintainability of the appeal filed by the department could validly be challenged in the course of the present proceedings had relied on the judgment of the Hon’ble Supreme Court in the case of Jagmittar Sain Bhagat Vs. Director, Health Services (2013) 10 SCC 136 and that of the Hon’ble High Court of Bombay in the case of Mavany Brothers Vs. CIT, Panjim (2015) 62 taxmann.com 50 (Bom.). Alternatively, it was submitted by the Ld. AR, that even otherwise, as there were bonafide reasons that had led to delay in filing of the cross- objections, which, by no means could be attributed to any mala-fide conduct or…

Addl.Commissioner of Income Tax Range -1, Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 186/JAB/2008[2006-07]Status: DisposedITAT Raipur23 Feb 2023AY 2006-07

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR

…at the maintainability of the appeal filed by the department could validly be challenged in the course of the present proceedings had relied on the judgment of the Hon’ble Supreme Court in the case of Jagmittar Sain Bhagat Vs. Director, Health Services (2013) 10 SCC 136 and that of the Hon’ble High Court of Bombay in the case of Mavany Brothers Vs. CIT, Panjim (2015) 62 taxmann.com 50 (Bom.). Alternatively, it was submitted by the Ld. AR, that even otherwise, as there were bonafide reasons that had led to delay in filing of the cross- objections, which, by no means could be attributed to any mala-fide conduct or…

Addl.Commissioner of Income Tax Range -1, Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 185/JAB/2008[2005-06]Status: DisposedITAT Raipur23 Feb 2023AY 2005-06

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR

…at the maintainability of the appeal filed by the department could validly be challenged in the course of the present proceedings had relied on the judgment of the Hon’ble Supreme Court in the case of Jagmittar Sain Bhagat Vs. Director, Health Services (2013) 10 SCC 136 and that of the Hon’ble High Court of Bombay in the case of Mavany Brothers Vs. CIT, Panjim (2015) 62 taxmann.com 50 (Bom.). Alternatively, it was submitted by the Ld. AR, that even otherwise, as there were bonafide reasons that had led to delay in filing of the cross- objections, which, by no means could be attributed to any mala-fide conduct or…

Asstt.Commissioner of Income Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 184/JAB/2008[2004-05]Status: DisposedITAT Raipur23 Feb 2023AY 2004-05

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR

…at the maintainability of the appeal filed by the department could validly be challenged in the course of the present proceedings had relied on the judgment of the Hon’ble Supreme Court in the case of Jagmittar Sain Bhagat Vs. Director, Health Services (2013) 10 SCC 136 and that of the Hon’ble High Court of Bombay in the case of Mavany Brothers Vs. CIT, Panjim (2015) 62 taxmann.com 50 (Bom.). Alternatively, it was submitted by the Ld. AR, that even otherwise, as there were bonafide reasons that had led to delay in filing of the cross- objections, which, by no means could be attributed to any mala-fide conduct or…

Asstt.Commissioner of Income Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 183/JAB/2008[2004-05]Status: DisposedITAT Raipur23 Feb 2023AY 2004-05

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR

…at the maintainability of the appeal filed by the department could validly be challenged in the course of the present proceedings had relied on the judgment of the Hon’ble Supreme Court in the case of Jagmittar Sain Bhagat Vs. Director, Health Services (2013) 10 SCC 136 and that of the Hon’ble High Court of Bombay in the case of Mavany Brothers Vs. CIT, Panjim (2015) 62 taxmann.com 50 (Bom.). Alternatively, it was submitted by the Ld. AR, that even otherwise, as there were bonafide reasons that had led to delay in filing of the cross- objections, which, by no means could be attributed to any mala-fide conduct or…

Asstt.Commissioner of Income Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 182/JAB/2008[2002-03]Status: DisposedITAT Raipur23 Feb 2023AY 2002-03

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR

…at the maintainability of the appeal filed by the department could validly be challenged in the course of the present proceedings had relied on the judgment of the Hon’ble Supreme Court in the case of Jagmittar Sain Bhagat Vs. Director, Health Services (2013) 10 SCC 136 and that of the Hon’ble High Court of Bombay in the case of Mavany Brothers Vs. CIT, Panjim (2015) 62 taxmann.com 50 (Bom.). Alternatively, it was submitted by the Ld. AR, that even otherwise, as there were bonafide reasons that had led to delay in filing of the cross- objections, which, by no means could be attributed to any mala-fide conduct or…

Asstt.Commissioner of Income Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 180/JAB/2008[2001-02]Status: DisposedITAT Raipur23 Feb 2023AY 2001-02

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR

…at the maintainability of the appeal filed by the department could validly be challenged in the course of the present proceedings had relied on the judgment of the Hon’ble Supreme Court in the case of Jagmittar Sain Bhagat Vs. Director, Health Services (2013) 10 SCC 136 and that of the Hon’ble High Court of Bombay in the case of Mavany Brothers Vs. CIT, Panjim (2015) 62 taxmann.com 50 (Bom.). Alternatively, it was submitted by the Ld. AR, that even otherwise, as there were bonafide reasons that had led to delay in filing of the cross- objections, which, by no means could be attributed to any mala-fide conduct or…

Asstt.Commissioner of Income Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 178/JAB/2008[2000-01]Status: DisposedITAT Raipur23 Feb 2023AY 2000-01

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR

…at the maintainability of the appeal filed by the department could validly be challenged in the course of the present proceedings had relied on the judgment of the Hon’ble Supreme Court in the case of Jagmittar Sain Bhagat Vs. Director, Health Services (2013) 10 SCC 136 and that of the Hon’ble High Court of Bombay in the case of Mavany Brothers Vs. CIT, Panjim (2015) 62 taxmann.com 50 (Bom.). Alternatively, it was submitted by the Ld. AR, that even otherwise, as there were bonafide reasons that had led to delay in filing of the cross- objections, which, by no means could be attributed to any mala-fide conduct or…

Asstt.Commissioner of Income Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 177/JAB/2008[1999-2000]Status: DisposedITAT Raipur23 Feb 2023AY 1999-2000

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR

…at the maintainability of the appeal filed by the department could validly be challenged in the course of the present proceedings had relied on the judgment of the Hon’ble Supreme Court in the case of Jagmittar Sain Bhagat Vs. Director, Health Services (2013) 10 SCC 136 and that of the Hon’ble High Court of Bombay in the case of Mavany Brothers Vs. CIT, Panjim (2015) 62 taxmann.com 50 (Bom.). Alternatively, it was submitted by the Ld. AR, that even otherwise, as there were bonafide reasons that had led to delay in filing of the cross- objections, which, by no means could be attributed to any mala-fide conduct or…

Asstt.Commissioner of Income Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 176/JAB/2008[1998-99]Status: DisposedITAT Raipur23 Feb 2023AY 1998-99

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR

…at the maintainability of the appeal filed by the department could validly be challenged in the course of the present proceedings had relied on the judgment of the Hon’ble Supreme Court in the case of Jagmittar Sain Bhagat Vs. Director, Health Services (2013) 10 SCC 136 and that of the Hon’ble High Court of Bombay in the case of Mavany Brothers Vs. CIT, Panjim (2015) 62 taxmann.com 50 (Bom.). Alternatively, it was submitted by the Ld. AR, that even otherwise, as there were bonafide reasons that had led to delay in filing of the cross- objections, which, by no means could be attributed to any mala-fide conduct or…

Shri Bhanwar Lal Khichi, Ajmer vs. Income Tax Officer, Ward-2-3, Ajmer

In the result, the appeal of the assessee is allowed

ITA 1201/JPR/2018[2013-14]Status: DisposedITAT Jaipur06 Jan 2020AY 2013-14

For Appellant: Shri S. R. Sharma (C.A.) &For Respondent: Shri B.K. Gupta (CIT) a

Section 10Section 22

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 1012/JP/2016 cuke M/s Singhania University The CIT (Exemptions), Vs. Pacheri Bari, Jaipur. Jhunjhunu. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAJS 3900 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S. R. Sharma (C.A.) & jktLo dh vksj ls@ Revenue by : Shri B.K. Gupta (CIT) a lquokbZ dh rkjh[k@ Date of Hearing : 25…

M/S Bombay Dyeing & Mfg Co. Ltd vs. Commissioner of Central Excise

C.A. No.-005297-005297 - 2008Supreme Court09 Dec 2019

Bench: HON'BLE MR. JUSTICE A.M. KHANWILKAR

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 5297 OF 2008 M/s. The Bombay Dyeing & Mfg. Co. Ltd. ..…Appellant(s) Versus The Commissioner of Central Excise ….Respondent(s) J U D G M E N T A.M. Khanwilkar, J. 1. This appeal is directed against the judgment and order dated 13.9.2007 passed by the High Court of Judicature at Bombay in Central Excise Appeal No. 237 of 2006. Briefly stated, the appellant is engaged in manufacture of cotton and manmade fabrics. According to the appellant, the…

Jagmittar Sain Bhagat v. Director, Health Services (10 SCC 136) — Cited in 12 Judgments | BharatTax