How many judgments cite New Diwan Oil Mills v. CIT?

351 judgments on BharatTax cite New Diwan Oil Mills v. CIT (296 ITR 495), spanning 2015 to 2026.

Which sections of the Income Tax Act does New Diwan Oil Mills v. CIT come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 144, Section 143(3), Section 250(6), Section 250.

New Diwan Oil Mills v. CIT

296 ITR 495High Court2008#218 most cited

What is New Diwan Oil Mills v. CIT authority for?

The High Court can return a reference unanswered if the assessee fails to appear or provide assistance. This illustrates the broader principle that appellate authorities have inherent power to dismiss appeals for non-prosecution when a party does not effectively pursue their case.

351

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2026.

Also referred to as

New Diwan Oil Mills v. CIT · 296 ITR 495 · dismissal for non-prosecution · assessee non-appearance · failure to assist court · High Court reference unanswered · Section 250(6) · inherent power to dismiss appeal · effective pursuit of appeal

Sections most often in play

Section 147 Section 148 Section 144 Section 143(3)Section 250(6)Section 250 Section 142(1)Section 68

Issues it is cited on

section 250(6)opportunity of being heard section 25 section 144 section 68 section 148 section 142(1)section 147 appeal before the tribunal section 143(2)interest section 250

Judgments citing New Diwan Oil Mills v. CIT

Apj Financial Services Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee stands dismissed

ITA 881/DEL/2015[2010-11]Status: DisposedITAT Delhi19 Nov 2015AY 2010-11

Bench: Shri N.K.Saini & Shria.T. Varkey[Assessment Year: 2010-11] Apj Financial Services P. Ltd Vs. Ito, Co. Ward -1(1), Thapar House, 124 Janpath, New Delhi. First Floor, New Delhi - 110 001. (Pan : Aadca 6016 A) (Appellant) (Respondent) Assessee By : None Revenue By : Shri K.K. Jaiswal, Senior Dr Date Of Hearing : 19.11.2015 Date Of Pronouncement : 19.11.2015 Order

For Appellant: NoneFor Respondent: Shri K.K. Jaiswal, Senior DR

Section 253Section 282

…earing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 6. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 7. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sa…

Ideal Laminates Pvt. Ltd., Meerut vs. ITO, Meerut

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

ITA 4790/DEL/2015[2005-06]Status: DisposedITAT Delhi12 Nov 2015AY 2005-06

Bench: Shri P.K. Bansal :Asstt. Yrs: 2005-06 Ideal Laminates Pvt. Ltd., Vs. Income-Tax Officer, 214, Baghpat Road, Ward-1(3), Meerut. Meerut. Pan: Aabci 2415 H ( Appellant ) (Respondent)

For Appellant: NoneFor Respondent: Shri P. Dam Kanunjna Sr. DR

…aring, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference. " 5. Similarly, Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the…

Smt Soma Saha, Kolkata vs. I.T.O Ward-51(3)/Kolkata, Kolkata

In the result, assessee’s appeal is dismissed in limine

ITA 1608/KOL/2012[2008-2009]Status: DisposedITAT Kolkata06 Nov 2015AY 2008-2009

Bench: Shri Mahavir Singh & Shri Waseem Ahmedassessment Year :2008-09

…he decisions in the case of CIT Vs. Multiplan (I) Ltd., reported in 38 ITD 320 (Del.), Hon’ble MP High Court in the case of Estate of Late Tukjirao Holkar Vs. CWT 223 ITR 480 and Hon’ble Punjab and Haryana High Court in the case of New Diwan Oil Mills Vs. CIT 296 ITR 495 (P & H) and the Hon’ble Suprme Court in the case of CIT Vs. B.N.Bhattacharjee & another 296 ITR 495 (SC), laying down proposition that a litigant has not only to file an appeal but has to prosecute the same diligently and on failure to so prosecute the appeal can be dismissed for non prosecution, we dismiss the appeal of the Assessee in limine fo…

Jai Janta Trading Co., New Delhi vs. ITO, New Delhi

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

ITA 3414/DEL/2011[2007-08]Status: DisposedITAT Delhi19 Oct 2015AY 2007-08

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm Ita No. 3414/Del/2011 : Asstt. Year : 2007-08 Jai Janta Trading Co., Vs Income Tax Officer, 2730, 1St Floor, Naya Bazar, Ward-29(1), Drum Shaped Delhi-110006 Building, I.P. Estate, New Delhi-110002 (Appellant) (Respondent) Pan No. Aaafj2040H Assessee By : None Revenue By : Sh. S. K. Jain, Sr. Dr Date Of Hearing : 19.10.2015 Date Of Pronouncement : 19.10.2015 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 15.06.2011 Of Ld. Cit(A)-Xxv, New Delhi. 2. Earlier This Case Was Disposed Off Vide Order Dated 10.01.2012. Thereafter The Assessee Moved Miscellaneous Application For Recalling The Ex-Parte Order & Vide Order Dated 04.09.2015 In M.A. No. 173/Del/2012, The Order Dated 10.01.2012 Was Recalled & The Date Of Hearing For Today I.E. 19.10.2015 Was Announced On The Said Date In The Open Court, This Fact Is Mentioned In The Order Dated 04.09.2015. However, At The Time Of Hearing Nobody Was Present On Behalf Of The Assessee Nor Any Adjournment Was Sought. It, Therefore, 2 Jai Janta Trading Co. Appears That The Assessee Is Not Interested To Prosecute The Matter.

For Appellant: NoneFor Respondent: Sh. S. K. Jain, Sr. DR

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that 3 Jai Janta Trading Co. the appeal does not mean, mere filing of the memo of appeal but ef…

Mr. Karan Singh Sehrawat, Delhi vs. ITO, New Delhi

In the result, the appeals filed by the assessee are dismissed

ITA 3242/DEL/2015[2009-10]Status: DisposedITAT Delhi14 Oct 2015AY 2009-10

Bench: Sh. N. K. Sainiita Nos. 3240 To 3242/Del/2015 : Asstt. Years : 2007-08 To 2009-10 Karan Singh Sehrawat, Vs Income Tax Officer, C-1/1022, Vasantkunj, Ward-24(4), Civic Centre, Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aivps1409H Assessee By : None Revenue By : Sh. P. D. Taneja, Sr. Dr Date Of Hearing : 14.10.2015 Date Of Pronouncement : 14.10.2015 Order Per N. K. Saini, Am:

For Appellant: NoneFor Respondent: Sh. P. D. Taneja, Sr. DR

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. ITA Nos. 3240 to 3242/Del/2015 3 Karan Singh Sehrawat 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere fili…

Mr. Karan Singh Sehrawat, Delhi vs. ITO, New Delhi

In the result, the appeals filed by the assessee are dismissed

ITA 3241/DEL/2015[2008-09]Status: DisposedITAT Delhi14 Oct 2015AY 2008-09

For Appellant: NoneFor Respondent: Sh. P. D. Taneja, Sr. DR

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. ITA Nos. 3240 to 3242/Del/2015 3 Karan Singh Sehrawat 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere fili…

Mr. Karan Singh Sehrawat, Delhi vs. ITO, New Delhi

In the result, the appeals filed by the assessee are dismissed

ITA 3240/DEL/2015[2007-08]Status: DisposedITAT Delhi14 Oct 2015AY 2007-08

For Appellant: NoneFor Respondent: Sh. P. D. Taneja, Sr. DR

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. ITA Nos. 3240 to 3242/Del/2015 3 Karan Singh Sehrawat 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere fili…

M/S. Shree Mahavir Timber Traders, Delhi vs. ITO, New Delhi

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

ITA 412/DEL/2014[2008-09]Status: DisposedITAT Delhi13 Oct 2015AY 2008-09

Bench: Sh. N. K. Sainiita No. 412/Del/2014 : Asstt. Year : 2008-09 M/S Shree Mahavir Timber Traders, Vs Income Tax Officer, 641-B, Loni Road, Shahdara, Ward-34(2), Delhi-110032 New Delhi (Appellant) (Respondent) Pan No. Aaqfs7774P Assessee By : None Revenue By : Sh. P. D. Taneja, Sr. Dr Date Of Hearing : 13.10.2015 Date Of Pronouncement : 13.10.2015 Order Per N. K. Saini, Am:

For Appellant: NoneFor Respondent: Sh. P. D. Taneja, Sr. DR

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sa…

Sh. Virender Singh, Ballabgarh vs. ITO, New Delhi

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

ITA 3092/DEL/2014[2009-10]Status: DisposedITAT Delhi07 Oct 2015AY 2009-10

Bench: Sh. J.S.Reddy, Am Ita No. 3092/Del/2014 : Asstt. Year : 2009-10

For Appellant: NoneFor Respondent: Sh. Rama Kant Garg, Sr. DR

…earing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sa…

Sanjeev Gupta, Hisar vs. CIT, Hisar

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

ITA 5017/DEL/2011[2007-08]Status: DisposedITAT Delhi22 Sept 2015AY 2007-08

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm Ita No. 5017/Del/2011 : Asstt. Year : 2007-08 Sh. Sanjeev Gupta Vs Commissioner Of Income Tax, 166, Urban Estate-Ii, Ayakar Bhawan, Sector-14, Hisar Hisar (Appellant) (Respondent) Pan No. Ahspg8891J Assessee By : None Revenue By : Sh. Sujit Kumar, Sr. Dr Date Of Hearing : 22.09.2015 Date Of Pronouncement : 22.09.2015 Order Per N. K. Saini, Am:

For Appellant: NoneFor Respondent: Sh. Sujit Kumar, Sr. DR

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the sa…

M/S Saptarshi International, Kolkata vs. Income Tax Officer -Ward518(3), Kolkata

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

ITA 16/KOL/2014[2005-2006]Status: DisposedITAT Kolkata16 Sept 2015AY 2005-2006

Bench: Shri P. M. Jagtap)

For Appellant: NoneFor Respondent: Shri Debasish Lahiri, JCIT, Sr.DR

…hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” 6. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 7. Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the M/s.Saptarshi International Assessment Year: 2005-06 appeal does not mean, mere filing…