Lachhman Dass v. Jagat Ram

10 SCC 448Reported decision2007#16372 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 115BBESection 127Section 142(1)Section 144Section 144CSection 153CSection 271(1)(c)Section 69

Issues it is cited on

section 124(1)section 124(3)(a)section 127(1)section 127(2)section 63section 124(3)section 124percentage completion methodsection 120permanent account numbereligible assesseesection 127

Judgments citing Lachhman Dass v. Jagat Ram

Sonu Dusad, Jaipur vs. DCIT Central Circle, 1, Jaipur

In the results, the appeal of the assessee in ITA no

ITA 509/JPR/2025[2021-22]Status: DisposedITAT Jaipur12 Nov 2025AY 2021-22
For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…5). (c) Discretion is Equitable and Cannot be Misused • Union of India v. Ashok Kumar (2005) 8 SCC 760 – Discretion to condone delay cannot be exercised in favour of a party acting dishonestly(Paper Book Page No. 36 to 44). • Lachhman Dass v. Jagat Ram (2007) 10 SCC 448 – A party misleading the court cannot claim equitable relief (Paper Book Page No. 45 to 50). 5. Application to Present Case • The assessee has not discharged the burden of showing any “sufficient cause" under Section 5 of the Limitation Act. • On the contrary, the assessee has attempted to misrepresent the High Court's order. • Condonation of dela…

Sonu Dusad, Jaipur vs. DCIT Central Circle, 1, Jaipur

In the results, the appeal of the assessee in ITA no

ITA 508/JPR/2025[2020-21]Status: DisposedITAT Jaipur12 Nov 2025AY 2020-21

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…. (c) Discretion is Equitable and Cannot be Misused • Union of India v. Ashok Kumar (2005) 8 SCC 760 – Discretion to condone delay cannot be exercised in favour of a party acting dishonestly(Paper Book Page No. 36 to 44). • Lachhman Dass v. Jagat Ram (2007) 10 SCC 448 – A party misleading the court cannot claim equitable relief (Paper Book Page No. 45 to 50). 5. Application to Present Case • The assessee has not discharged the burden of showing any “sufficient cause” under Section 5 of the Limitation Act. • On the contrary, the assessee has attempted to misrepresent the High Court’s order. • Condonation of de…

Sonu Dusad, Jaipur vs. DCIT Central Circle, 1, Jaipur

In the results, the appeal of the assessee in ITA no

ITA 507/JPR/2025[A.Y. 2018-19]Status: DisposedITAT Jaipur12 Nov 2025

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…. (c) Discretion is Equitable and Cannot be Misused • Union of India v. Ashok Kumar (2005) 8 SCC 760 – Discretion to condone delay cannot be exercised in favour of a party acting dishonestly(Paper Book Page No. 36 to 44). • Lachhman Dass v. Jagat Ram (2007) 10 SCC 448 – A party misleading the court cannot claim equitable relief (Paper Book Page No. 45 to 50). 5. Application to Present Case • The assessee has not discharged the burden of showing any “sufficient cause” under Section 5 of the Limitation Act. • On the contrary, the assessee has attempted to misrepresent the High Court’s order. • Condonation of de…

Sonu Dusad, Jaipur vs. DCIT Central Circle, 1, Jaipur

In the results, the appeal of the assessee in ITA no

ITA 506/JPR/2025[2016-17]Status: DisposedITAT Jaipur12 Nov 2025AY 2016-17

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…. (c) Discretion is Equitable and Cannot be Misused • Union of India v. Ashok Kumar (2005) 8 SCC 760 – Discretion to condone delay cannot be exercised in favour of a party acting dishonestly(Paper Book Page No. 36 to 44). • Lachhman Dass v. Jagat Ram (2007) 10 SCC 448 – A party misleading the court cannot claim equitable relief (Paper Book Page No. 45 to 50). 5. Application to Present Case • The assessee has not discharged the burden of showing any “sufficient cause” under Section 5 of the Limitation Act. • On the contrary, the assessee has attempted to misrepresent the High Court’s order. • Condonation of de…

Sonu Dusad, Jaipur vs. DCIT Central Circle, 1, Jaipur

In the results, the appeal of the assessee in ITA no

ITA 505/JPR/2025[2015-16]Status: DisposedITAT Jaipur12 Nov 2025AY 2015-16

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…. (c) Discretion is Equitable and Cannot be Misused • Union of India v. Ashok Kumar (2005) 8 SCC 760 – Discretion to condone delay cannot be exercised in favour of a party acting dishonestly(Paper Book Page No. 36 to 44). • Lachhman Dass v. Jagat Ram (2007) 10 SCC 448 – A party misleading the court cannot claim equitable relief (Paper Book Page No. 45 to 50). 5. Application to Present Case • The assessee has not discharged the burden of showing any “sufficient cause” under Section 5 of the Limitation Act. • On the contrary, the assessee has attempted to misrepresent the High Court’s order. • Condonation of de…

Lachhman Dass v. Jagat Ram (10 SCC 448) — Cited in 5 Judgments | BharatTax