National Thermal Power Ltd. (1998) 229 ITR 383 (SC) and Jute Corporation India v. CIT

187 ITR 687Supreme Court of India1991#23280 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 360,851 Indian tax judgments — from 2017 to 2018.

Judgments citing National Thermal Power Ltd. (1998) 229 ITR 383 (SC) and Jute Corporation India v. CIT

Raviraj Laxman Relempaadu, Mumbai vs. ACIT 23(1), Mumbai

In the result, the appeal is partly allowed for statistical purposes

ITA 5680/MUM/2016[2011-12]Status: DisposedITAT Mumbai27 Apr 2018AY 2011-12

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Devendra Jain, A.RFor Respondent: Shri V. Vidhyadhar, D.R

…justice for any wrong application of law or wrong doing by authorities and thus justice is not denied for minor delays/defects. The reliance is placed in the case of National Thermal Power Ltd. (1998) 229 ITR 383 (SC) and Jute Corporation India vs. CIT (1991) 187 ITR 687 (SC). Keeping in view of the facts of the case we are of the view that this a case where the delay deserved to be condoned. both the appeals for adjudication on merit. 5. At the outset, the Ld. Counsel submitted that ground No.3 is not pressed and therefore the same is dismissed as not pressed. 6. The issue raised in ground No.1 is against the…

Raviraj Laxman Relempaadu, Mumbai vs. ACIT 23(1), Mumbai

In the result, the appeal is partly allowed for statistical purposes

ITA 5679/MUM/2016[2010-11]Status: DisposedITAT Mumbai27 Apr 2018AY 2010-11

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Devendra Jain, A.RFor Respondent: Shri V. Vidhyadhar, D.R

ITO, Virudhunagar vs. M/S. P.R. Venketarama Raja (HUF), Rajapalayam

In the result, the appeal of the revenue is partly allowed for

ITA 3179/CHNY/2016[2011-12]Status: DisposedITAT Chennai30 May 2017AY 2011-12

Bench: Shri Duvvuru Rl Reddy & Shri D.S.Sunder Singh

For Respondent: Mr.Jagadisan, CA

Section 143(3)Section 54Section 54F

…uction u/s.54 F and the order of the Ld.CIT(A) is set-aside on this issue. The revenue’s appeal on this ground is allowed. 8.0 The assessee made alternate claim during the appeal proceedings before the Ld.CIT(A). As decided by the Hon’ble Supreme Court in 187 ITR 687, the appellate authorities are permitted to allow the fresh claim during the appeal proceedings on the merits of the case. The Ld.CIT(A) entertained the fresh claim of the assessee and allowed the appeal. In the instant case, the assessee has sold the long term capital assets consisting of residential house and non-residential house. As per Sec…