Legal Representatives & Ors. v. State of Haryana & Ors.

14 SCC 127Reported decision2014#19079 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 12A(1)(ac)(iii)Section 250Section 80GSection 143(1)Section 144Section 253(3)

Issues it is cited on

legal representativedelay in filing appealcondonation of delayprescribedpersondocumentinterest

Judgments citing Legal Representatives & Ors. v. State of Haryana & Ors.

The Samastipur District Central Co-Operative Bank Ltd., Samastipur vs. Deputy Commissioner, Darbhanga

In the result, appeal of the assessee is dismissed

ITA 508/PAT/2025[2014-15]Status: DisposedITAT Patna04 Feb 2026AY 2014-15

Bench: the Ld. CIT(A). The Ld. CIT(A) provided various opportunities to the assessee as per para 4 of his order, 7 times opportunities were provided but the assessee did not respond any of the notices. Thereafter, the Ld. CIT(A) after relying on various judgments decided the issue on 10.12.2022 on the basis of material available on record and upheld the order of the AO. 4. Aggrieved from the above order, the assessee filed appeal before the

For Respondent: Sh. Manab Adak, JCIT
Section 143(2)Section 144Section 250

…n awarded at the rate of Rs.200/- per sq. yd. was upheld and the proposed appellants were also held entitled to the same benefit of compensation at the rate of Rs.200/- per sq. yd. instead of Rs.101/- per sq. yd. as awarded but with the rider that they (2014) 14 SCC 127 18 | 2 2 5 The Samastipur District Central Co-operative Bank Ltd. will not be entitled for interest for the period of delay in approaching the High Court. 29. The other decision relied upon in this regard is the case of Imrat Lal & Ors. vs. Land Acquisition Collector & Ors.10. In this case also the matter was regarding determination of compensat…

Shri Shanidev Charitable Trust, Ajmer vs. CIT Exemption, Jaipur

The appeals are hereby dismissed being barred by limitation

ITA 477/JPR/2025[2024-25]Status: HeardITAT Jaipur23 Dec 2025AY 2024-25

Bench: Learned Cit(E), Jaipur By Way Of Two Application I.E. One U/S 12A(1)(Ac)(Iii) Of The Income Tax Act ( In Short “The Act”) To Seek Its Registration. Shri Shanidev Charitable Trust, Ajmer. Another Application Were Also Presented By The Applicant Before Learned Cit(E) Seeking Approval U/S 80G Of The Act.

For Appellant: NoneFor Respondent: Shri Rajesh Ojha, CIT
Section 12A(1)(ac)Section 3Section 5Section 80G

…is that in somewhat similar situation, delay in filing appeal for the enhancement of compensation had been condoned by this Court. He placed reliance upon the case of Dhiraj Singh (Dead) through Legal Representatives & Ors. vs. State of Haryana & Ors. (2014) 14 SCC 127. In this case, delay in Shri Shanidev Charitable Trust, Ajmer. filing appeal was condoned as in other appeals compensation awarded at the rate of Rs.200/- per sq. yd. was upheld and the proposed appellants were also held entitled to the same benefit of compensation at the rate of Rs.200/- per sq. yd. instead of Rs.101/- per sq. yd. as awarded but…

Shri Shanidev Charitable Trust, Ajmer vs. CIT Exemption, Jaipur

The appeals are hereby dismissed being barred by limitation

ITA 476/JPR/2025[2024-25]Status: HeardITAT Jaipur23 Dec 2025AY 2024-25

Bench: Learned Cit(E), Jaipur By Way Of Two Application I.E. One U/S 12A(1)(Ac)(Iii) Of The Income Tax Act ( In Short “The Act”) To Seek Its Registration. Shri Shanidev Charitable Trust, Ajmer. Another Application Were Also Presented By The Applicant Before Learned Cit(E) Seeking Approval U/S 80G Of The Act.

For Appellant: NoneFor Respondent: Shri Rajesh Ojha, CIT
Section 12A(1)(ac)Section 3Section 5Section 80G

…is that in somewhat similar situation, delay in filing appeal for the enhancement of compensation had been condoned by this Court. He placed reliance upon the case of Dhiraj Singh (Dead) through Legal Representatives & Ors. vs. State of Haryana & Ors. (2014) 14 SCC 127. In this case, delay in Shri Shanidev Charitable Trust, Ajmer. filing appeal was condoned as in other appeals compensation awarded at the rate of Rs.200/- per sq. yd. was upheld and the proposed appellants were also held entitled to the same benefit of compensation at the rate of Rs.200/- per sq. yd. instead of Rs.101/- per sq. yd. as awarded but…

Raghav Dangayach, Jaipur vs. ITO Ward 4(1) Jpr, Jaipur

15. As a result, the application seeking condonation of delay is hereby dismissed

ITA 993/JPR/2025[2021-22]Status: DisposedITAT Jaipur26 Sept 2025AY 2021-22

Bench: SHRIGAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri S.B. Natani, C.AFor Respondent: Shri Gaurav Awasthi, JCIT
Section 143(1)Section 250

…is that in somewhat similar situation, delay in filing appeal for the enhancement of compensation had been condoned by this Court. He placed reliance upon the case of Dhiraj Singh (Dead) through Legal Representatives & Ors. vs. State of Haryana & Ors. (2014) 14 SCC 127. In this case, delay in filing appeal was condoned as in other appeals compensation awarded at the rate of Rs.200/- per sq. yd. was upheld and the proposed appellants were also held entitled to the same benefit of compensation at the rate of Rs.200/- per sq. yd. instead of Rs.101/- per sq. yd. as awarded but with the rider that they will not be en…

Legal Representatives & Ors. v. State of Haryana & Ors. (14 SCC 127) — Cited in 4 Judgments | BharatTax