Light Railway Co. Ltd. v. District Board, Bhojpur

2 SCC 598Reported decision1992#11271 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Issues it is cited on

section 10(23c)(iiiad)section 10(23c)condonation of delaypersonindia

Judgments citing Light Railway Co. Ltd. v. District Board, Bhojpur

BAJAJ DHARAMARTH TRUST,HISAR vs. ADIT CPC , BANGALORE

In the result, the Appeals of the Assessee in ITA Nos

ITA 3436/DEL/2025[2015-16]Status: DisposedITAT Delhi28 Nov 2025AY 2015-16

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3436/Del/2025 (A.Y. 2015-16) Bajaj Dharmarth Trust Vs Assessing Officer Hospital Road Barwala, Assistant Director Of Income Hisar-125121 (Haryana) Tax, Pan: Aaaab6657M Cpc, Bangalore Appellant Respondent Assessee By Sh. V. K. Sabharwal, Adv& Sh. Rajiv Kumar, Adv Revenue By Sh. Piyushtripathi, Sr. Dr Date Of Hearing 26/11/2025 Date Of Pronouncement 28/11/2025 Order

Section 10Section 143(1)Section 154

…1 ITA Nos. 3435& 3436/Del/2025 Bajaj Dharmarth Trust Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 3436/DEL/2025 (A.Y. 2015-16) Bajaj Dharmarth Trust Vs Assessing Officer Hospital Road Barwala, Assistant Director of Income Hisar-125121 (Haryana) Tax, PAN: AAAAB6657M CPC, Bangalore Appellant Respondent Assessee by Sh. V. K. Sabharwal, Adv& Sh. Rajiv Kumar, Adv Revenue by Sh. PiyushTripathi, Sr. DR Date of Hearing 26/11/2025 Date of Pronouncement 28/11/2025 ORDER PER YOGESH KUMAR, U…

BAJAJ DHARMARTH TRUST,HISAR vs. ACIT, CPC, BANGALORE

In the result, the Appeals of the Assessee in ITA Nos

ITA 3435/DEL/2025[2014-15]Status: DisposedITAT Delhi28 Nov 2025AY 2014-15

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3436/Del/2025 (A.Y. 2015-16) Bajaj Dharmarth Trust Vs Assessing Officer Hospital Road Barwala, Assistant Director Of Income Hisar-125121 (Haryana) Tax, Pan: Aaaab6657M Cpc, Bangalore Appellant Respondent Assessee By Sh. V. K. Sabharwal, Adv& Sh. Rajiv Kumar, Adv Revenue By Sh. Piyushtripathi, Sr. Dr Date Of Hearing 26/11/2025 Date Of Pronouncement 28/11/2025 Order

Section 10Section 143(1)Section 154

…1 ITA Nos. 3435& 3436/Del/2025 Bajaj Dharmarth Trust Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 3436/DEL/2025 (A.Y. 2015-16) Bajaj Dharmarth Trust Vs Assessing Officer Hospital Road Barwala, Assistant Director of Income Hisar-125121 (Haryana) Tax, PAN: AAAAB6657M CPC, Bangalore Appellant Respondent Assessee by Sh. V. K. Sabharwal, Adv& Sh. Rajiv Kumar, Adv Revenue by Sh. PiyushTripathi, Sr. DR Date of Hearing 26/11/2025 Date of Pronouncement 28/11/2025 ORDER PER YOGESH KUMAR, U…

SHREE SHANTANU VIDHYAPEETH SOCIETY ,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, DELHI

Appeal is allowed for statistical purpose

ITA 640/IND/2024[2018-19]Status: DisposedITAT Indore24 Sept 2025AY 2018-19

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi**

Section 10Section 11Section 12ASection 12A(2)Section 139Section 142(1)Section 143(3)

…y High Court at Nagpur considered, though in the context of delay vis-à-vis Article 226 of the Constitution, the decision in Dehri Rohtas Light Railway Co. Ltd. v. District Board, Bhojpur [Dehri Rohtas Light Railway Co. Ltd. v. District Board, Bhojpur, (1992) 2 SCC 598] , and held that: (N.L. Abhyankar case [N.L. Abhyankar v. Union of India, 1994 SCC OnLine Bom 574: (1995) 1 Mah LJ 503], SCC OnLine Bom para 22)* - *"22. … The real test for sound exercise of discretion by the High Court in this regard is not the physical running of time as such, but the test is whether by reason of delay there is such negligence…

RAJALAKSHMI VETTRIVEL,NEW DELHI vs. ACIT, CHENNAI

In the result, all the six appeals of the assessee are dismissed

ITA 1111/CHNY/2017[2007-2008]Status: DisposedITAT Chennai31 Aug 2017AY 2007-2008

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JICIT, D.R
Section 144Section 153CSection 234A

…आयकर अपील"य अ"धकरण, B/‘SMC’ "यायपीठ, चे"नई । IN THE INCOME TAX APPELLATE TRIBUNAL B/“SMC” BENCH, CHENNAI "ी. चं" पूजार" लेखा सद"य , के सम" । BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER I.T.A.Nos.1106,1107,1108,1109,1110 & 1111/Mds./2017 (Assessment Years :2002-03, 2003-04,2004-05,2005-06, 2006-07 & 2007-08) Vs. The Assistant Commissioner of Smt.Rajalakshmi Vettrivel, B-272,Ground floor, B-Block Rear Income Tax, Flat, Greater Kailash Part-I, Central circle-III(4), New Delhi-110 048. Chennai. PAN ACGPV 1471 Q (अपीलाथ" /Appellant) (""यथ"/Respondent) : Mr.N.Devanathan, Advocate अपीलाथ" क" ओर से / Appellant by…

RAJALAKSHMI VETTRIVEL,NEW DELHI vs. ACIT, CHENNAI

In the result, all the six appeals of the assessee are dismissed

ITA 1110/CHNY/2017[2006-2007]Status: DisposedITAT Chennai31 Aug 2017AY 2006-2007

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JICIT, D.R
Section 144Section 153CSection 234A

…आयकर अपील"य अ"धकरण, B/‘SMC’ "यायपीठ, चे"नई । IN THE INCOME TAX APPELLATE TRIBUNAL B/“SMC” BENCH, CHENNAI "ी. चं" पूजार" लेखा सद"य , के सम" । BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER I.T.A.Nos.1106,1107,1108,1109,1110 & 1111/Mds./2017 (Assessment Years :2002-03, 2003-04,2004-05,2005-06, 2006-07 & 2007-08) Vs. The Assistant Commissioner of Smt.Rajalakshmi Vettrivel, B-272,Ground floor, B-Block Rear Income Tax, Flat, Greater Kailash Part-I, Central circle-III(4), New Delhi-110 048. Chennai. PAN ACGPV 1471 Q (अपीलाथ" /Appellant) (""यथ"/Respondent) : Mr.N.Devanathan, Advocate अपीलाथ" क" ओर से / Appellant by…

RAJALAKSHMI VETTRIVEL,NEW DELHI vs. ACIT, CHENNAI

In the result, all the six appeals of the assessee are dismissed

ITA 1109/CHNY/2017[2005-2006]Status: DisposedITAT Chennai31 Aug 2017AY 2005-2006

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JICIT, D.R
Section 144Section 153CSection 234A

…आयकर अपील"य अ"धकरण, B/‘SMC’ "यायपीठ, चे"नई । IN THE INCOME TAX APPELLATE TRIBUNAL B/“SMC” BENCH, CHENNAI "ी. चं" पूजार" लेखा सद"य , के सम" । BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER I.T.A.Nos.1106,1107,1108,1109,1110 & 1111/Mds./2017 (Assessment Years :2002-03, 2003-04,2004-05,2005-06, 2006-07 & 2007-08) Vs. The Assistant Commissioner of Smt.Rajalakshmi Vettrivel, B-272,Ground floor, B-Block Rear Income Tax, Flat, Greater Kailash Part-I, Central circle-III(4), New Delhi-110 048. Chennai. PAN ACGPV 1471 Q (अपीलाथ" /Appellant) (""यथ"/Respondent) : Mr.N.Devanathan, Advocate अपीलाथ" क" ओर से / Appellant by…

RAJALAKSHMI VETTRIVEL,NEW DELHI vs. ACIT, CHENNAI

In the result, all the six appeals of the assessee are dismissed

ITA 1108/CHNY/2017[2004-2005]Status: DisposedITAT Chennai31 Aug 2017AY 2004-2005

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JICIT, D.R
Section 144Section 153CSection 234A

…आयकर अपील"य अ"धकरण, B/‘SMC’ "यायपीठ, चे"नई । IN THE INCOME TAX APPELLATE TRIBUNAL B/“SMC” BENCH, CHENNAI "ी. चं" पूजार" लेखा सद"य , के सम" । BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER I.T.A.Nos.1106,1107,1108,1109,1110 & 1111/Mds./2017 (Assessment Years :2002-03, 2003-04,2004-05,2005-06, 2006-07 & 2007-08) Vs. The Assistant Commissioner of Smt.Rajalakshmi Vettrivel, B-272,Ground floor, B-Block Rear Income Tax, Flat, Greater Kailash Part-I, Central circle-III(4), New Delhi-110 048. Chennai. PAN ACGPV 1471 Q (अपीलाथ" /Appellant) (""यथ"/Respondent) : Mr.N.Devanathan, Advocate अपीलाथ" क" ओर से / Appellant by…

RAJALAKSHMI VETTRIVEL,NEW DELHI vs. ACIT, CHENNAI

In the result, all the six appeals of the assessee are dismissed

ITA 1107/CHNY/2017[2003-2004]Status: DisposedITAT Chennai31 Aug 2017AY 2003-2004

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JICIT, D.R
Section 144Section 153CSection 234A

…आयकर अपील"य अ"धकरण, B/‘SMC’ "यायपीठ, चे"नई । IN THE INCOME TAX APPELLATE TRIBUNAL B/“SMC” BENCH, CHENNAI "ी. चं" पूजार" लेखा सद"य , के सम" । BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER I.T.A.Nos.1106,1107,1108,1109,1110 & 1111/Mds./2017 (Assessment Years :2002-03, 2003-04,2004-05,2005-06, 2006-07 & 2007-08) Vs. The Assistant Commissioner of Smt.Rajalakshmi Vettrivel, B-272,Ground floor, B-Block Rear Income Tax, Flat, Greater Kailash Part-I, Central circle-III(4), New Delhi-110 048. Chennai. PAN ACGPV 1471 Q (अपीलाथ" /Appellant) (""यथ"/Respondent) : Mr.N.Devanathan, Advocate अपीलाथ" क" ओर से / Appellant by…

RAJALAKSHMI VETTRIVEL,NEW DELHI vs. ACIT, CHENNAI

In the result, all the six appeals of the assessee are dismissed

ITA 1106/CHNY/2017[2002-2003]Status: DisposedITAT Chennai31 Aug 2017AY 2002-2003

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JICIT, D.R
Section 144Section 153CSection 234A

…आयकर अपील"य अ"धकरण, B/‘SMC’ "यायपीठ, चे"नई । IN THE INCOME TAX APPELLATE TRIBUNAL B/“SMC” BENCH, CHENNAI "ी. चं" पूजार" लेखा सद"य , के सम" । BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER I.T.A.Nos.1106,1107,1108,1109,1110 & 1111/Mds./2017 (Assessment Years :2002-03, 2003-04,2004-05,2005-06, 2006-07 & 2007-08) Vs. The Assistant Commissioner of Smt.Rajalakshmi Vettrivel, B-272,Ground floor, B-Block Rear Income Tax, Flat, Greater Kailash Part-I, Central circle-III(4), New Delhi-110 048. Chennai. PAN ACGPV 1471 Q (अपीलाथ" /Appellant) (""यथ"/Respondent) : Mr.N.Devanathan, Advocate अपीलाथ" क" ओर से / Appellant by…

Light Railway Co. Ltd. v. District Board, Bhojpur (2 SCC 598) — Cited in 9 Judgments | BharatTax