P.K. Ramachandran v. State of Kerala, AIR 1998 SC 2276; Sri Venkatesa Paper & Boards Ltd. v. DCIT

271 ITR 450High Court2004#10705 most cited
10

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

Sections most often in play

Section 142(1)Section 143(2)Section 143(3)Section 14ASection 249(3)

Judgments citing P.K. Ramachandran v. State of Kerala, AIR 1998 SC 2276; Sri Venkatesa Paper & Boards Ltd. v. DCIT

PRASANNA SADASHIV SHETE,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10, PUNE

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

ITA 2761/PUN/2024[2012-13]Status: DisposedITAT Pune29 May 2025AY 2012-13

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2012-13 Prasanna Sadashiv Shete Dcit, Circle 10, Pune 56/8, D-Ii, Midc Shete Industries, Vs. Chinchwad, Pune – 411019 Pan: Adbps4462Q (Appellant) (Respondent) Assessee By : Shri Suhas Bora Department By : Shri Arvind Desai, Addl Cit Dr Date Of Hearing : 27-03-2025 Date Of Pronouncement : 29-05-2025 O R D E R

For Appellant: Shri Suhas BoraFor Respondent: Shri Arvind Desai, Addl CIT DR
Section 143(2)Section 143(3)Section 14ASection 249(3)

…rshly affect a particular party but it has to be applied with all its rigour when the statute so prescribes and the courts have no power to extend the period of limitation on equitable grounds." In the case of Vinay Extraction (P) Ltd. vs. Vijay Khanna [2004] 271 ITR 450 (Guj), it was held by the Hon'ble High Court as under: "It is true that the apex court has held that the court should adopt a liberal approach in considering the application for condonation of delay and that substantial justice deserves to be preferred over technical considerations However, it is equally well settled that a person invoking the di…

M/S. LAL SAI ESTATES PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result all the appeals of the assessee are allowed

ITA 5486/DEL/2016[2011-12]Status: DisposedITAT Delhi29 Oct 2018AY 2011-12

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Vijay Varma, CIT, DR
Section 132Section 143(3)Section 153Section 153C

…010-11 and 2011-12. The issue of payment by assessee in AY2007-08 did not arise directly in those appeals and general reference/ discussion of this issue is not ratio decidendi. Reliance is also placed on the decisions in the case of Vinay Extarction (P) Ltd (271 ITR 450) and Blue Star Ltd (217 ITR 514), which deal with the issue of binding nature of decisions. The Revenue also relies on following observations of Hon'ble ITAT, Ahmedabad, in the decision dated 30.11.2017 in the case of Mayurbhai Mangaldas Patel- I.T.A. No.3451/ Ahd/2014, later confirmed by Hon'ble Gujarat High Court, wherein the Hon'ble ITAT has r…

M/S. LAL SAI ESTATES PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result all the appeals of the assessee are allowed

ITA 5485/DEL/2016[2010-11]Status: DisposedITAT Delhi29 Oct 2018AY 2010-11

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Vijay Varma, CIT, DR
Section 132Section 143(3)Section 153Section 153C

…010-11 and 2011-12. The issue of payment by assessee in AY2007-08 did not arise directly in those appeals and general reference/ discussion of this issue is not ratio decidendi. Reliance is also placed on the decisions in the case of Vinay Extarction (P) Ltd (271 ITR 450) and Blue Star Ltd (217 ITR 514), which deal with the issue of binding nature of decisions. The Revenue also relies on following observations of Hon'ble ITAT, Ahmedabad, in the decision dated 30.11.2017 in the case of Mayurbhai Mangaldas Patel- I.T.A. No.3451/ Ahd/2014, later confirmed by Hon'ble Gujarat High Court, wherein the Hon'ble ITAT has r…

M/S. LAL SAI ESTATES PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result all the appeals of the assessee are allowed

ITA 5484/DEL/2016[2007-08]Status: DisposedITAT Delhi29 Oct 2018AY 2007-08

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Vijay Varma, CIT, DR
Section 132Section 143(3)Section 153Section 153C

…010-11 and 2011-12. The issue of payment by assessee in AY2007-08 did not arise directly in those appeals and general reference/ discussion of this issue is not ratio decidendi. Reliance is also placed on the decisions in the case of Vinay Extarction (P) Ltd (271 ITR 450) and Blue Star Ltd (217 ITR 514), which deal with the issue of binding nature of decisions. The Revenue also relies on following observations of Hon'ble ITAT, Ahmedabad, in the decision dated 30.11.2017 in the case of Mayurbhai Mangaldas Patel- I.T.A. No.3451/ Ahd/2014, later confirmed by Hon'ble Gujarat High Court, wherein the Hon'ble ITAT has r…

THE ACIT, CENTRAL CIRCLE-1(4),, AHMEDABAD vs. SHRI RAGHUBHAI B.VAGHELA, AHMEDABAD

In the result, this appeal of the assessee is also allowed

ITA 1036/AHD/2013[2010-11]Status: DisposedITAT Ahmedabad11 May 2017AY 2010-11

Bench: Shri Rajpal Yadav & Shri Manish Boradsn It(Ss)A/Ita No. Ay Appellant Respondent 2004-05 Acit, Shri Raghubhai B. Vaghela, 1034/Ahd/2013 Central Circle 1 (4), 8, Riddhi Siddhi Bunglows, Ahmedabad Sanand, Ahmedabad-382210 Pan : Afgpv 8496 N 2009-10 Revenue Assessee 1035/Ahd/2013 2010-11 Revenue Assessee 1036/Ahd/2013 4 It(Ss)A No. 2004-05 Assessee Revenue 153/Ahd/2014 5 It(Ss)A No. 2009-10 Assessee Revenue 154/Ahd/2014 6 It(Ss)A No. 2010-11 Assessee Revenue 155/Ahd/2014 7 It(Ss)A No. 2004-05 Assessee Revenue 36/Ahd/2016 8 It(Ss)A No. 2005-06 Assessee Revenue 37/Ahd/2016 9 It(Ss)A No. 2009-10 Assessee Revenue 38/Ahd/2016 10 It(Ss)A No. 2010-11 Assessee Revenue 39/Ahd/2016 Revenue By : Ms. Vibha Bhalla, Cit-Dr Assessee By : Shri Sakar Sharma, Ar सुनवाई क" तार"ख/Date Of Hearing : 03/05/2017 घोषणा क" तार"ख /Date Of Pronouncement: 11/05/2017 आदेश/O R D E R Per Bench :

For Appellant: Shri Sakar Sharma, ARFor Respondent: Ms. Vibha Bhalla, CIT-DR

…d the condonation application of the assessee, by relying on various judgments in the cases of viz. P.K. Ramachandran v. State of Kerala, AIR 1998 SC 2276; Sri Venkatesa Paper & Boards Ltd vs. DCIT, 98 ITD 200; Vinay Extraction (P) Ltd vs. Vijay Khanna [2004] 271 ITR 450 (Guj), Nihalkaran vs. CWT [1989] 175 ITR 14 etc. The ITA Nos.1034to1036 Ahd 13, ITSS 153to155 Ahd 14 & ITSS 36to39 of 16- Assessee- Raghubhai B. Vaghela AY : 2004-0, 2009-10 & 2010-11 - 5 – relevant finding of the Tribunal in the case of M/s. Shree Balaji Woollen Mills (supra) is reproduced as under :- “3. In the instant case also the assessee s…

THE ACIT, CENTRAL CIRCLE-1(4),, AHMEDABAD vs. SHRI RAGHUBHAI B.VAGHELA, AHMEDABAD

In the result, this appeal of the assessee is also allowed

ITA 1035/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad11 May 2017AY 2009-10

Bench: Shri Rajpal Yadav & Shri Manish Boradsn It(Ss)A/Ita No. Ay Appellant Respondent 2004-05 Acit, Shri Raghubhai B. Vaghela, 1034/Ahd/2013 Central Circle 1 (4), 8, Riddhi Siddhi Bunglows, Ahmedabad Sanand, Ahmedabad-382210 Pan : Afgpv 8496 N 2009-10 Revenue Assessee 1035/Ahd/2013 2010-11 Revenue Assessee 1036/Ahd/2013 4 It(Ss)A No. 2004-05 Assessee Revenue 153/Ahd/2014 5 It(Ss)A No. 2009-10 Assessee Revenue 154/Ahd/2014 6 It(Ss)A No. 2010-11 Assessee Revenue 155/Ahd/2014 7 It(Ss)A No. 2004-05 Assessee Revenue 36/Ahd/2016 8 It(Ss)A No. 2005-06 Assessee Revenue 37/Ahd/2016 9 It(Ss)A No. 2009-10 Assessee Revenue 38/Ahd/2016 10 It(Ss)A No. 2010-11 Assessee Revenue 39/Ahd/2016 Revenue By : Ms. Vibha Bhalla, Cit-Dr Assessee By : Shri Sakar Sharma, Ar सुनवाई क" तार"ख/Date Of Hearing : 03/05/2017 घोषणा क" तार"ख /Date Of Pronouncement: 11/05/2017 आदेश/O R D E R Per Bench :

For Appellant: Shri Sakar Sharma, ARFor Respondent: Ms. Vibha Bhalla, CIT-DR

…d the condonation application of the assessee, by relying on various judgments in the cases of viz. P.K. Ramachandran v. State of Kerala, AIR 1998 SC 2276; Sri Venkatesa Paper & Boards Ltd vs. DCIT, 98 ITD 200; Vinay Extraction (P) Ltd vs. Vijay Khanna [2004] 271 ITR 450 (Guj), Nihalkaran vs. CWT [1989] 175 ITR 14 etc. The ITA Nos.1034to1036 Ahd 13, ITSS 153to155 Ahd 14 & ITSS 36to39 of 16- Assessee- Raghubhai B. Vaghela AY : 2004-0, 2009-10 & 2010-11 - 5 – relevant finding of the Tribunal in the case of M/s. Shree Balaji Woollen Mills (supra) is reproduced as under :- “3. In the instant case also the assessee s…

THE ACIT, CENTRAL CIRCLE-1(4),, AHMEDABAD vs. SHRI RAGHUBHAI B.VAGHELA, AHMEDABAD

In the result, this appeal of the assessee is also allowed

ITA 1034/AHD/2013[2004-05]Status: DisposedITAT Ahmedabad11 May 2017AY 2004-05

Bench: Shri Rajpal Yadav & Shri Manish Boradsn It(Ss)A/Ita No. Ay Appellant Respondent 2004-05 Acit, Shri Raghubhai B. Vaghela, 1034/Ahd/2013 Central Circle 1 (4), 8, Riddhi Siddhi Bunglows, Ahmedabad Sanand, Ahmedabad-382210 Pan : Afgpv 8496 N 2009-10 Revenue Assessee 1035/Ahd/2013 2010-11 Revenue Assessee 1036/Ahd/2013 4 It(Ss)A No. 2004-05 Assessee Revenue 153/Ahd/2014 5 It(Ss)A No. 2009-10 Assessee Revenue 154/Ahd/2014 6 It(Ss)A No. 2010-11 Assessee Revenue 155/Ahd/2014 7 It(Ss)A No. 2004-05 Assessee Revenue 36/Ahd/2016 8 It(Ss)A No. 2005-06 Assessee Revenue 37/Ahd/2016 9 It(Ss)A No. 2009-10 Assessee Revenue 38/Ahd/2016 10 It(Ss)A No. 2010-11 Assessee Revenue 39/Ahd/2016 Revenue By : Ms. Vibha Bhalla, Cit-Dr Assessee By : Shri Sakar Sharma, Ar सुनवाई क" तार"ख/Date Of Hearing : 03/05/2017 घोषणा क" तार"ख /Date Of Pronouncement: 11/05/2017 आदेश/O R D E R Per Bench :

For Appellant: Shri Sakar Sharma, ARFor Respondent: Ms. Vibha Bhalla, CIT-DR

…d the condonation application of the assessee, by relying on various judgments in the cases of viz. P.K. Ramachandran v. State of Kerala, AIR 1998 SC 2276; Sri Venkatesa Paper & Boards Ltd vs. DCIT, 98 ITD 200; Vinay Extraction (P) Ltd vs. Vijay Khanna [2004] 271 ITR 450 (Guj), Nihalkaran vs. CWT [1989] 175 ITR 14 etc. The ITA Nos.1034to1036 Ahd 13, ITSS 153to155 Ahd 14 & ITSS 36to39 of 16- Assessee- Raghubhai B. Vaghela AY : 2004-0, 2009-10 & 2010-11 - 5 – relevant finding of the Tribunal in the case of M/s. Shree Balaji Woollen Mills (supra) is reproduced as under :- “3. In the instant case also the assessee s…

M/S. AVENUE ASIA ADVISORS PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

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

ITA 6638/DEL/2013[2009-10]Status: DisposedITAT Delhi22 Jan 2016AY 2009-10

Bench: Smt. Diva Singh & Sh. O.P. Kantassessment Year: 2009-10 Avenue Asia Advisors Pvt. Vs. Dcit, Circle-2(1), Lower Ground Floor, C-4/5, New Delhi. Safdarjung Development Area, New Delhi (Pan: Aadcp7362G) (Appellant) (Respondent) Appellant By : S/Sh. Mukesh Butani, Vishal Kalra & Vivek Bansal, Adv. & Ms. Shweta Kashyap, Ca Respondent By : Sh. Anand Kumar Kedia, Cit(Dr) Date Of Hearing: 26.10.2015 Date Of Pronouncement: 22.01.2016 Order Per O.P. Kant, A.M.: The Present Appeal By The Assessee Is Directed Against The Order Dated 10.10.2013 Of The Deputy Commissioner Of Income-Tax, Circle-2(1), New Delhi Under Section 143(3) R.W.S. 144C Of The Income-Tax Act, 1961 (For Short “The Act”) In Relation To Assessment Year 2009-10. The Grounds Of Appeal Raised By The Assessee Are As Under: 1. That The Learned Assessing Officer ("Ao") Erred On The Facts & Circumstances Of The Case & In Law In Making An Addition To The Total Income Of The Appellant Amounting To Rs. 95,945,630/- In Pursuance To The Directions Of The Hon'Ble Dispute Resolution Panel ("Drp") Upholding The Adjustment To The Transfer Price Proposed By The Learned Transfer Pricing Officer ("Tpo").

For Appellant: S/sh. Mukesh Butani, Vishal Kalra & Vivek Bansal, AdvFor Respondent: Sh. Anand Kumar Kedia, CIT(DR)
Section 143(3)Section 92C(2)

…of a judge can be treated as an excathedra having the weight of authority (p. 298) 2003 7SCC 197); a decision not expressed, not accompanied by reasons cannot be deemed to be a law so as to have binding effect. (iv) Vinay Extraction P. Ltd. vs. Vijay Khanna, 271 ITR 450 (Guj.) for the proposition that Court should not place reliance on the decisions without discussing how factual situation fits in, they are not to be read as Euclid's theorems nor the observations therein as provisions of statute, observations must be read in the context in which they appear, one should avoid the temptation to decide cases by mat…

SANJAY KUMAR KESHARY,GURGAON vs. CIT, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 1491/DEL/2011[2005-06]Status: DisposedITAT Delhi14 Oct 2015AY 2005-06

Bench: Sh. G. C. Gupta, Hon’Ble & Sh. O.P.Kant

For Appellant: Sh. R.S. Singhvi, AdvFor Respondent: Smt. Sunita Kejriwal, CIT DR
Section 143(3)Section 253(5)Section 263

…f the assessee and therefore the appeal could not filed within the period of limitation. In that case, the ITAT Mumbai ‘G’ Bench has condoned the delay of 496 days in filing the appeal. Further, in the case of Vinay Extraction Pvt. Ltd. Vs. Vijay Kumar (2004) 271 ITR 450 (Gujarat), the Hon’ble High Court has observed as under: “It is true that the Apex Court has held that the Court should adopt a liberal approach in considering the application for condonation of delay and that substantial justice deserves to be preferred over technical considerations.” 4. We have heard the rival submissions and have perused the r…

SOCIETY FOR HUMAN TRANSFORMATION & RESEARCH (TRUST),DELHI vs. ITO (E), NEW DELHI

In the result the appeal of the assessee is allowed

ITA 3416/DEL/2013[2008-09]Status: DisposedITAT Delhi08 Oct 2015AY 2008-09

Bench: Sh. G. C. Gupta, Hon’Ble & Sh. O.P.Kant

For Appellant: Sh. Pradeep Agarwal, CAFor Respondent: Smt. Sunita Kejriwal, CITDR
Section 12ASection 253(5)

…senting the appeal within the period prescribed. Further the Courts have held that while construing the ‘sufficient cause’, the court should be liberal and lean in favour of such party. Further, in the case of Vinay Extraction Pvt. Ltd. Vs. Vijay Kumar (2004) 271 ITR 450 (Gurjrat), the Hon’ble High Court has observed as under: “It is true that the Apex Court has held that the Court should adopt a liberal approach in considering the application for condonation of delay and that substantial justice deserves to be preferred over technical considerations.” 7. Further, in the case of All India Primary Teachers Federa…