Nand Kishore v. State of Punjab

SHRI VIJAY KUMAR,GARHSHANKAR vs. INCOME TAX OFFICER WARD-1, HOSIARPUR

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

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

…the law in a meaningful manner which sub-serves the ends of justice - that being the life purpose for the existence of the institution of Courts. The ITAT Bench also relied upon the decision of the Hon’ble Apex Court in Nand Kishore vs. State of Punjab (1995) 6 SCC 614, wherein, under the peculiar 4 Vijay Kumarv. ITO circumstances of the case, delay of about 31 years, in approaching the apex court was condoned by holding that it must be remembered that in every case of delay there can be some lapse of the litigant concerned. That alone is not enough to turn down the pleas and to shut the doors against him. If e…

SURENDRA SINGH,HARIDWAR vs. DCIT CIRCLE, HARIDWAR

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

Bench: Shrir.K. Panda & Shri N. K. Choudhry(Through Video Conferencing) Surendra Singh, Vs. Dcit, Gali No. 1, Subhash Nagar, Circle, Haridwar Jwalapur, Ramesh Varampuram, Hardwar Pan: Barps1918M (Appellant) (Respondent)

…enses. It would be a salutary guideline that when courts condone the delay due to laches on the part of the applicant the court shall compensate the opposite party for his loss. 4.5 The Hon’ble Apex Court in the case of Nand Kishore v. State of Punjab {(1995)6 SCC 614}under the peculiar circumstances of the case condoned the delay of about 31 years, in approaching the apex Court. 5. It must be remembered that in every case of delay there can be some lapse of the litigant concerned. That alone is not enough to turn down the pleas and to shut the doors against him. If explanation does not smack mala fide or does…

THE KRISHNA DISTRICT MILK PRODUCERS MUTUALLY AIDED CO-OPERATIVE UNION LIMITED,VIJAYAWADA vs. THE PR. COMMISSIONER OF INCOME TAX, , VIJAYAWADA

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

…Mutually Aided Co-op. Union Ltd.) 5.2. It is also well settled that „bonafide lis‟ cannot be thrown out on the basis of legal technicalities and it is utmost duty of the Courts to adjudicate the same. The Apex Court in Nand Kishore v. State of Punjab (1995) 6 SCC 614, under the peculiar circumstances of the case condoned the delay of about 31 years, in approaching the apex Court. As it is well settled that the period of delay is not relevant for considering the application for condonation of delay. What is required to be seen is as to whether a party seeking condonation of delay has made out a “sufficient cause…

THE KRISHNA DISTRICT MILK PRODUCERS MUTUALLY AIDED CO-OPERATIVE UNION LIMITED,VIJAYAWADA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), , VIJAYAWADA

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

…Mutually Aided Co-op. Union Ltd.) 5.2. It is also well settled that „bonafide lis‟ cannot be thrown out on the basis of legal technicalities and it is utmost duty of the Courts to adjudicate the same. The Apex Court in Nand Kishore v. State of Punjab (1995) 6 SCC 614, under the peculiar circumstances of the case condoned the delay of about 31 years, in approaching the apex Court. As it is well settled that the period of delay is not relevant for considering the application for condonation of delay. What is required to be seen is as to whether a party seeking condonation of delay has made out a “sufficient cause…

MESERS KASHMIR ROAD LINES,JAMMU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JAMMU

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

Bench: Itat, Amritsar & Handed Over The Appeal Papers To His Assistant For Deposit Of Appeal Fee & Sending The Same To Amritsar After Getting Signed From The Assessee, However It Was Later Found That The Assistant Of Him Failed To Deposit The Appeal Fee & Also Failed To File The Appeal In The Registry Of The Itat, Amritsar & Therefore Due To Such Circumstances, The Appeal Got Delayed In Filling Before The Itat, Amritsar, However The Same Was Filed Belatedly Through The Local Senior Counsel Sh. Padam Behal (Ld. Chartered Accountant) On Dated 12/07/2018 & Consequently Resulted Into Delay Of 124 Days In Filling Of The Appeal. The Assessee Also Felt Regret & Submitted That There Was Bonafide Reason For The Delay & The Same Was Unintentional.

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, AMRITSAR (VIRTUAL COURT) BEFORE: SHRI. N.K. SAINI, VICE PRESIDENT AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2013-14 M/s Kashmir Road Lines, Vs. The Deputy Commissioner of Plot No. 46 Transport Nagar, Income Tax, Central Circle Jammu Jammu [PAN No: AAGFK 4609M] (Appellant) (Respondent) Appellant by : Sh. Padam Bahl (Ld. C.A.) Respondent by: Sh. Charan Dass (Ld. D.R.) Date of hearing: 22.09.2020 Date of pronouncement: 22.09.2020 ORDER PER N.K. CHOUDHRY, JM: This appeal has been preferred by the Assessee against the order dated 12-04-2018 imp…

SARVODAYA EDUCATION TRUST vs. THE UNION OF INDIA

Bench: The Hon'Ble Mr. Justice Ashok B. Hinchigeri

…e res judicata is a special and artificial form of res judicata and therefore should not generally be applied to the writ petitions. He sought to draw support from the Apex Court’s judgment in the case of NAND KISHORE v. STATE OF PUNJAB reported in (1995) 6 SCC 614 to advance the submission that questioning the constitutionality of a provision of law stands on a different footing than raising a matter on a bare question of law or mixed question of law and fact, or on fact. 12. He relies on the Calcutta High Court’s decision in the case of SHEW BHAGWAN GOENKA v. COMMERCIAL TAX OFFICER AND OTHERS report…