Municipal Corporation of Delhi v. International Security and Intelligence Agency Ltd.

3 SCC 250Reported decision2004#17563 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

principal officersection 200asection 234esection 234section 23condonation of delayprescribednfacindia

Judgments citing Municipal Corporation of Delhi v. International Security and Intelligence Agency Ltd.

Kolangath Muhammed Aslam, Tanur vs. ITO Ward 1 & Tps, Tirur

In the result, the assessee’s appeal is dismissed as not maintainable

ITA 1005/COCH/2022[2016-17]Status: DisposedITAT Cochin11 Dec 2023AY 2016-17

Bench: Shri Sanjay Arora & Shri Manomohan Daskolangath Muhammed Aslam The Income Tax Officer Kolangath House Ward - 1 & Tps, Tirur Pariyapuram P.O. Vs. Tanur 676302 [Pan:Ccypk9063K] (Appellant) (Respondent)

For Appellant: Shri Hamid Hussain, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 143(3)Section 5

…scretion, to be exercised on the anvil of due diligence and bona fides in prosecuting it’s affairs being shown by the applicant. Case law in the matter is legion. In Municipal Corporation of Delhi vs. International Security and Intelligence Agency Ltd. [2004] 3 SCC 250, it is clarified that the law of limitation operates with all its rigour, and equitable considerations are out of place in applying the same. In P.K. Ramachandran vs. State of Kerala[1997] 7 2 Kolangath Muhammed Aslam v. ITO SCC 556, the Apex Court again clarifies that the courts have no power to extend the period of limitation on equitable grounds…

New Higher Secondary School, Trivandrum vs. DCIT, Trivandrum

In the result, the appeals by the assessee are dismissed

ITA 55/COCH/2023[2015-16 QUARTER 4]Status: HeardITAT Cochin28 Aug 2023

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Sreeram Sekar, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

…splaced. None of the cited decisions by the Hon'ble Apex Court, clarifying the law on limitation, stands addressed by the assessee, much less met, even before us. In Municipal Corporation of Delhi vs. International Security and Intelligence Agency Ltd. [2004] 3 SCC 250, it is clarified that the law of limitation operates with all its rigour, and equitable considerations are out of place in applying the same. In P.K. Ramachandran vs. State of Kerala[1997] 7 SCC 556, the Apex Court again clarifies that the courts have no power to extend the period of limitation on equitable grounds, even as it may harshly affect a…

New Higher Secondary School, Trivandrum vs. DCIT, Trivandrum

In the result, the appeals by the assessee are dismissed

ITA 54/COCH/2023[2015-16 (Qurt-3)]Status: DisposedITAT Cochin28 Aug 2023

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Sreeram Sekar, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

…splaced. None of the cited decisions by the Hon'ble Apex Court, clarifying the law on limitation, stands addressed by the assessee, much less met, even before us. In Municipal Corporation of Delhi vs. International Security and Intelligence Agency Ltd. [2004] 3 SCC 250, it is clarified that the law of limitation operates with all its rigour, and equitable considerations are out of place in applying the same. In P.K. Ramachandran vs. State of Kerala[1997] 7 SCC 556, the Apex Court again clarifies that the courts have no power to extend the period of limitation on equitable grounds, even as it may harshly affect a…

New Higher Secondary School, Trivandrum vs. DCIT, Trivandrum

In the result, the appeals by the assessee are dismissed

ITA 53/COCH/2023[2015-16 QTR 2]Status: DisposedITAT Cochin28 Aug 2023

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Sreeram Sekar, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

…splaced. None of the cited decisions by the Hon'ble Apex Court, clarifying the law on limitation, stands addressed by the assessee, much less met, even before us. In Municipal Corporation of Delhi vs. International Security and Intelligence Agency Ltd. [2004] 3 SCC 250, it is clarified that the law of limitation operates with all its rigour, and equitable considerations are out of place in applying the same. In P.K. Ramachandran vs. State of Kerala[1997] 7 SCC 556, the Apex Court again clarifies that the courts have no power to extend the period of limitation on equitable grounds, even as it may harshly affect a…

New Higher Secondary School, Trivandrum vs. DCIT, Trivandrum

In the result, the appeals by the assessee are dismissed

ITA 52/COCH/2023[2015-16 (QT1)]Status: DisposedITAT Cochin28 Aug 2023

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Sreeram Sekar, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

…splaced. None of the cited decisions by the Hon'ble Apex Court, clarifying the law on limitation, stands addressed by the assessee, much less met, even before us. In Municipal Corporation of Delhi vs. International Security and Intelligence Agency Ltd. [2004] 3 SCC 250, it is clarified that the law of limitation operates with all its rigour, and equitable considerations are out of place in applying the same. In P.K. Ramachandran vs. State of Kerala[1997] 7 SCC 556, the Apex Court again clarifies that the courts have no power to extend the period of limitation on equitable grounds, even as it may harshly affect a…

Municipal Corporation of Delhi v. International Security and Intelligence Agency Ltd. (3 SCC 250) — Cited in 5 Judgments | BharatTax