How many judgments cite Mahaveer Prasad Jain v. CIT?

48 judgments on BharatTax cite Mahaveer Prasad Jain v. CIT (172 ITR 331), spanning 2015 to 2025.

Which sections of the Income Tax Act does Mahaveer Prasad Jain v. CIT come up under?

It is most often cited in judgments turning on Section 201(1), Section 201, Section 201(1A), Section 12AB, Section 80G, Section 10AB.

Mahaveer Prasad Jain v. CIT

172 ITR 331High Court1988#2390 most cited

What is Mahaveer Prasad Jain v. CIT authority for?

A litigant should not be made to suffer adverse consequences solely due to the bona fide mistake or negligence of their counsel, and they must be provided a fair and proper opportunity to present their case on its merits.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Mahaveer Prasad Jain v. CIT · 172 ITR 331 · mistake of counsel · party not to suffer · condonation of delay · fair opportunity · appeals · natural justice · procedural fairness · Income Tax Act Section 201 · Income Tax Act Section 143(3)

Sections most often in play

Section 201(1)Section 201 Section 201(1A)Section 12AB Section 80G Section 10AB Section 12AA Section 143(3)

Issues it is cited on

section 206c(6)section 206c(6a)section 206c(7)short deduction of tds section 201(3)section 153(1)(a)tax collected at source section 206c section 206 section 201(1)section 153(1)section 10(23c)

Judgments citing Mahaveer Prasad Jain v. CIT

MR. ANIL NARPATLAL GANDHI ,MUMBAI vs. ITO WARD 19(1)(1), MUMBAI

In the result, the grounds of appeal of the assessee are allowed for statistical

ITA 1921/MUM/2025[2012-13]Status: DisposedITAT Mumbai03 Jul 2025AY 2012-13

Bench: Shri Pawan Singh

Section 147Section 254(1)Section 68

…),  Collector, Land Acquisition Vs Mst. Katiji &Ors. (1987) 167 ITR 471- SC,  Vedabai Alia Vaijayanatabai Baburao Patil Vs Shantaram Baburao Patil (253 ITR 798)  N. Balakrishnan Vs. M. Krishnamurthy (1998) (7 SCC 123)  Mahaveer Prasad Jain Vs. CIT (1998) (172 ITR 331 (MP)  Artis Tre Pvt. Ltd. Vs CBDT & Ors. (2014) (369 ITR 691 (BOM) 4. On merit, the ld. AR of the assessee submits that ld. CIT(A) in para 5 of his order as recorded about issuance of notice. In one or two occasions, the assessee sought adjournment. The appeal of assessee was pending since May 2019 and was dismissed in January 2025. The ld. AR…

MR. ANIL NARPATLAL GANDHI,MUMBAI vs. ITO, WARD -19(1)(1), MUMBAI

In the result, the grounds of appeal of the assessee are allowed for statistical

ITA 1920/MUM/2025[2011-12]Status: DisposedITAT Mumbai03 Jul 2025AY 2011-12

Bench: Shri Pawan Singh

Section 147Section 254(1)Section 68

ORIENTAL BANK OF COMMERCE,CHURU vs. ITO TDS-3, JAIPUR, JAIPUR

In the result, the appeal in ITA no

ITA 266/JPR/2025[2016-17]Status: DisposedITAT Jaipur15 Apr 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT

Section 201Section 201(1)Section 5

…(1998) 7 SCC 123 published in 30 BCAJ 922, Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Anothers 118 ITR 507 . That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar v/s CIT/CWT 181 ITR 183(All), N. Balakrishnan v/s M. Krishanmurthy 7 SSC123. 9. The Hon'ble Jaipur Bench of ITAT has also condoned the dealy in the case of Ganesh Himalaya Pvt.Ltd. v. ACIT 22 Tax World 415 (Jp) where the filing was delayed because the son o…

ORIENTAL BANK OF COMMERCE,CHURU vs. ITO TDS-3, JAIPUR, JAIPUR

In the result, the appeal in ITA no

ITA 265/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Apr 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT

Section 201Section 201(1)Section 5

ORIENTAL BANK OF COMMERCE,CHURU vs. ITO, TDS (3), JAIPUR, JAIPUR

In the result, the appeal in ITA no

ITA 264/JPR/2025[2014-15]Status: DisposedITAT Jaipur15 Apr 2025AY 2014-15

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT

Section 201Section 201(1)Section 5

…998) 7 SCC 123 published in 30 BCAJ 922, Concord of India Insurance\nCo. Ltd. v. Smt. Nirmala Devi and Anothers 118 ITR 507.\nThat it is also settled that for the mistake of the Counsel, the party cannot be\nsuffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord\nIndia Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar\nv/s CIT/CWT 181 ITR 183(All), N. Balakrishnan v/s M. Krishanmurthy 7 SSC123.\n9. The Hon'ble Jaipur Bench of ITAT has also condoned the dealy in the case\nof Ganesh Himalaya Pvt.Ltd. v. ACIT 22 Tax World 415 (Jp) where the filing\nwas delayed because the…

ORIENTAL BANK OF COMMERCE,CHURU vs. ITO(TDS)-3, JAIPUR, JAIPUR

In the result, the appeal in ITA no

ITA 263/JPR/2025[2012-13]Status: DisposedITAT Jaipur15 Apr 2025AY 2012-13

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, Addl. CIT

Section 201Section 201(1)Section 5

SHREE HANUMAN GOSHALA SEVA SAMITI,KOTA vs. CIT(EXEMPTION), JAIPUR

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

ITA 954/JPR/2024[2024-25]Status: DisposedITAT Jaipur01 Apr 2025AY 2024-25

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 12A

…(1998) 7 SCC 123 published in 30 BCAJ 922, Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Anothers 118 ITR 507 . That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar v/s CIT/CWT 181 ITR 183(All), N. Balakrishnan v/s M. Krishanmurthy 7 SSC123. 7. The Hon'ble Jaipur Bench of ITAT has also condoned the dealy in the case of Ganesh Himalaya Pvt.Ltd. v. ACIT 22 Tax World 415 (Jp) where the filing was delayed because the son o…

BG PROFESSIONAL EDUCATION SOCIETY,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

ITA 743/JPR/2024[2024-25]Status: DisposedITAT Jaipur08 Jan 2025AY 2024-25

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.L. Jain, Advocate &For Respondent: Shri Arvind Kumar, CIT-DR

Section 10ASection 12ASection 80G

…(1998) 7 SCC 123 published in 30 BCAJ 922, Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Anothers 118 ITR 507. That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar v/s CIT/CWT 181 ITR 183(All), N. Balakrishnan v/s M. Krishanmurthy 7 SSC123. 8. The Hon'ble Jaipur Bench of ITAT has also condoned the delay in the case of Ganesh Himalaya Pvt.Ltd. v. ACIT 22 Tax World 415 (Jp) where the filing was delayed because the son o…

BG PROFESSIONAL EDUCATION SOCIETY,JAIPUR vs. CIT EXEMPTION, JAIPUR

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

ITA 713/JPR/2024[2024-25]Status: DisposedITAT Jaipur08 Jan 2025AY 2024-25

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.L. Jain, Advocate &For Respondent: Shri Arvind Kumar, CIT-DR

Section 10ASection 12ASection 80G

…(1998) 7 SCC 123 published in 30 BCAJ 922, Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Anothers 118 ITR 507. That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar v/s CIT/CWT 181 ITR 183(All), N. Balakrishnan v/s M. Krishanmurthy 7 SSC123. 8. The Hon'ble Jaipur Bench of ITAT has also condoned the delay in the case of Ganesh Himalaya Pvt.Ltd. v. ACIT 22 Tax World 415 (Jp) where the filing was delayed because the son o…

PUTHENVELIKKARA SERVICE CO-OPERATIVE BANK LTD NO.3445,ERNAKULAM vs. ITO, WARD-3, ALUVA

In the result, the appeal filed by the assessee is allowed for statistical purposes and the stay application is dismissed

ITA 414/COCH/2024[2017-2018]Status: DisposedITAT Cochin09 Dec 2024AY 2017-2018

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Senior AR

…sessee who was responsible for delay. It is settled position of law that an assessee would not suffer on account of mistake by his Counsel. A reference can be made to the judgment of Hon’ble Madhya Pradesh High Court in the case of N.P.Jain v. CIT reported in 172 ITR 331 (MP). Therefore, we set aside the order of the CIT(A) and restore the matter back to his file with a direction that he will decide the appeal on merits. Needless to say that the CIT(A) would grant sufficient opportunities to the assessee before taking any view. 5. Since we have already decided the appeal, the stay application of the assessee beco…

CHOUDHARY CONSTRUCTION CO.,GOREGAON -W vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 31(1) , MUMBAI

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

ITA 4071/MUM/2023[2012-13]Status: DisposedITAT Mumbai13 Nov 2024AY 2012-13

Bench: Shri Sandeep Gosain & Ms. Padmavathy Svs. Acit, Circle – 31(1) Ms. Choudhari Mumbai – 400020. Constructions Co. 151/129, Sidharth Nagar, Road No. 5, Behind Cinemax Cinema, S.V. Road, Goregoan (W), Mumbai – 400062. Pan/Gir No. Aabfc2689N (Applicant) (Respondent)

Section 143Section 145Section 201(1)Section 234BSection 250Section 40Section 40A(3)Section 50C

…the proceedings. It was also submitted that the orders passed by the revenue authorities i.e Ld.AO as well as Ld.CIT(A) were virtually an ex-parte order in the absence of proper representation and also relied upon the decision in the following case laws: 1. 172 ITR 331 (MP), Mahaveer Prasad Jain Vs. CIT 2. 181 ITR 183 (ALL), Kripa Shankar Vs. CIT 3. 118 ITR 507, concord of India Insurance Co. Ltd Vs. Smt Nrimala Devi & Others 4. 173 ITR 280(BOM) CIT Vs. Smt. K. Sipppy & Ors. 5. 173 ITR 280 (AP), Berulal Tiwari Vs. CIT. 3. On the other hand, the Ld. DR relied upon the orders passed by the revenue authorities.…

KAUR GURLEEN,HYDERABAD vs. DCIT, CIRCLE - 5(1), HYDERABAD

In the result, appeal of the assessee is dismissed

ITA 209/HYD/2023[2017-18]Status: DisposedITAT Hyderabad01 Oct 2024AY 2017-18

Bench: Shri Manjunatha G. & Shri Prakash Chand Yadavआ.अपी.सं / Ita No.209/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2017-18)

For Appellant: Shri CS Subrahmanyam and Shri V.Siva Kumar, ARFor Respondent: Shri B.Bala Krishna, CIT, DR

Section 143(2)Section 263

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI MANJUNATHA G., ACCOUNTANT MEMBER & SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER आ.अपी.सं / ITA No.209/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2017-18) Kaur Gurleen DCIT, Circle-5(1) Hyderabad Vs. Hyderabad [PAN :AJEPS4329R] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by : Shri CS Subrahmanyam and Shri V.Siva Kumar, AR रधजस्‍व द्वधरध/Revenue by : Shri B.Bala Krishna, CIT, DR सुिवधई की तधरीख/Date of hearing: 18/09/2024 घोर्णध की तधरीख/Pronouncement on: 01/10/2024 आदेश…

OM PRAKASH AGRAWAL HUF,JAIPUR vs. ITO WARD 5(1), JAIUPR, JAIPUR

ITA 967/JPR/2024[2012-13]Status: DisposedITAT Jaipur09 Sept 2024AY 2012-13

For Appellant: Sh. Sarwan Kumar Gupta (Adv.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 143(3)Section 147Section 148Section 234A

…ITA No. 967/JPR/2024 Om Prakash Agrawal HUF vs. ITO आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "SMC" JAIPUR श्री संदीप गोसाई, न्यायिक सदस्य एवं श्री राठौड कमलेश जयंतभाई, लेखा सदस्य के समक्ष BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 967/JPR/2024 निर्धारण वर्ष / Assessment Year : 2012-13 Om Prakash Agrawal HUF 11 OM Niwas, Brahmpuri (Opp. Pondrik Park), Jaipur बनाम Vs. ITO, Ward 5(1), Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAAHO 4615 F अपीलार्थी / Appellant प्रत्यर्थी / Respondent निधर्धारिती की ओर से / A…

BE POSITIVE SANSTHAN,JAIPUR vs. CIT(E), JAIPUR, JAIPUR

In the result, the appeals of the assessee in ITA No

ITA 126/JPR/2024[2023-24]Status: DisposedITAT Jaipur04 Sept 2024AY 2023-24

For Appellant: Shri Sharwan Kumar Gupta (Adv.)For Respondent: Shri Ajey Malik (CIT)

Section 12ASection 80G

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 125 & 126/JPR/2024 BE Positive Sansthan बनाम The CIT(E), Govindam Chamber, Near Petrol Vs. Jaipur. Pump Hatoj Kalwar Road, Jaipur. स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AACTB9840R अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri Sharwan Kumar Gupta (Adv.) राजस्व की ओर से / Revenue by : Shri…

BE POSITIVE SANSTHAN,JAIPUR vs. CIT(E), JAIPUR, JAIPUR

In the result, the appeals of the assessee in ITA No

ITA 125/JPR/2024[2023-24]Status: DisposedITAT Jaipur04 Sept 2024AY 2023-24

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Sharwan Kumar Gupta (Adv.)For Respondent: Shri Ajey Malik (CIT) a

Section 12ASection 80G

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 125 & 126/JPR/2024 cuke BE Positive Sansthan The CIT(E), Vs. Govindam Chamber, Near Petrol Jaipur. Pump Hatoj Kalwar Road, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACTB9840R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Sharwan Kumar Gupta (Adv.) jktLo dh vksj ls@ Revenue by : Shri Ajey Ma…

MAYUR GLOBAL PRIVATE LIMITED ,JAIPUR vs. ITO WARD 1(3), JAIPUR , JAIPUR

In the result, the appeal filed by the assessee is allowed

ITA 906/JPR/2024[2015-16]Status: DisposedITAT Jaipur20 Aug 2024AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.L. Jain (Adv.) &For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 10(34)Section 10(38)Section 14ASection 154Section 234A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 906/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 Mayur Global Private Limited cuke The ITO, B5, Vrinsavan Vihar Kings Road, Vs. Ward-1(3), Jaipur. Vaishali Nagar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAICM4642B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.L. Jain (Adv.) &…

SUVA LAL PAHARIA,JAIPUR vs. ITO WARD 6(3), JAIPUR

ITA 157/JPR/2024[2008-09]Status: DisposedITAT Jaipur24 Jun 2024AY 2008-09

For Appellant: Sh. Shrawan Kumar Gupta (Adv.) &For Respondent: Smt. Monisha Chaudhary (Addl.CIT)

Section 144Section 147Section 5

…(1998) 7 SCC 123 published in 30 BCAJ 922, Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Anothers 118 ITR 507. That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar v/s CIT/CWT 181 ITR 183(AII), N. Balakrishnan v/s M. Krishanmurthy 7 SSC123. 7. The Hon'ble Jaipur Bench of ITAT has also condoned the dealy in the case of Ganesh Himalaya Pvt.Ltd. v. ACIT 22 Tax World 415 (Jp) where the filing was delayed because the son o…

VAISHALI DEVELOPERS & BUILDERS,BHOPAL vs. ITO-1(2), BHOPAL

Appeal is allowed for statistical purpose

ITA 357/IND/2023[2012-13]Status: DisposedITAT Indore30 Apr 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2012-13 Vaishali Developers & Income-Tax Officer, Builders, 1(2), बनाम/ 240, M.P. Nagar Zone I, Bhopal Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan : Aacfv7638P Assessee By Shri S.S. Deshpande, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Final Hearing 08.04.2024 Date Of Pronouncement 30.04.2024

Section 143(3)Section 234BSection 80I

…e is any lethargy or negligence on the part of assessee. He submitted that the counsel’s lapse constitutes a “sufficient cause” as held in Concord of India Insurance Co. Ltd. Vs. Smt. Nirmla Devi (1979) 118 ITR 507 (SC), Mahaveer Prasad Jain Vs. CIT (MP HC) 172 ITR 331 and Vijay Vishin Meghani Vs. DCIT (2017) 251 Taxmann 270 (Bombay HC). Relying upon these decisions, Ld. AR prayed to condone the delay. 4. Per contra, Ld. DR for revenue strongly opposed assessee’s prayer with following contentions: (i) It is submitted that there is a delay of as many as 2,425 days which is highly inordinate. The law mandate…

YUWAK SANGH,CHURU vs. CIT(EXEMPTION), JAIPUR

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

ITA 668/JPR/2023[2022-23(NOT APPLICABLE)]Status: DisposedITAT Jaipur09 Apr 2024

Bench: Cit(Exemption), Jaipur For Registration U/ 12Ab On 22.09.2022. The Id. Cit(E) Rejected The Application Of The Assessee On Dt. 23.02.2023 On The Reason

For Appellant: Shri Shrawan Kumar Gupta (Adv.)For Respondent: Shri Arvind Kumar (CIT)

Section 5

…(1998) 7 SCC 123 published in 30 BCAJ 922, Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Anothers 118 ITR 507. That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar v/s CIT/CWT 181 ITR 183(All), N. Balakrishnan v/s M. Krishanmurthy 7 SSC123. 7. The Hon'ble Jaipur Bench of ITAT has also condoned the dealy in the case of Ganesh Himalaya Pvt.Ltd. v. ACIT 22 Tax World 415 (Jp) where the filing was delayed because the son o…

RUDRAX SHINE LOGISTIC PRIVATE LIMITED,BUNDI vs. ITO WARD BUNDI, BUNDI

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

ITA 581/JPR/2023[2015-16]Status: DisposedITAT Jaipur20 Dec 2023AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shrawan Kumar Gupta (Adv.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

Section 143(3)Section 145(3)Section 234ASection 40Section 68

…y (1998) 7 SCC 123 published in 30BCAJ 922, Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Anothers 118 ITR 507. That it is also settled that for the mistake of the Counsel, the party cannot be suffered. Reliance on Mahaveer Prasad Jain v/s CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd v/s Smt. Nirmala Devi, 118 ITR 507(SC), Kripa Shankar v/s CIT/CWT 181 ITR 183(All), N. Balakrishnan v/s M. Krishanmurthy 7 SSC123. 7. The Hon'ble Jaipur Bench of ITAT has also condoned the dealy in the case of Ganesh Himalaya Pvt.Ltd. v. ACIT 22 Tax World 415 (Jp) where the filing was delayed because the son o…

Showing 1–20 of 48 · Page 1 of 3