Pathapati Subba Reddy (Died) by L.Rs. & Ors. v. The Special Deputy Collector (LA)

2024 INSC 286Supreme Court of India2024#23525 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 250 Section 144 Section 148

Issues it is cited on

condonation of delay

Judgments citing Pathapati Subba Reddy (Died) by L.Rs. & Ors. v. The Special Deputy Collector (LA)

Khimjibhai Govabhai Ravriya, Mumbai vs. ITO, Ward-22(2)(1), Mumbai

In the result, the appeal by the assessee is dismissed

ITA 6063/MUM/2025[6063]Status: DisposedITAT Mumbai26 Nov 2025

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailkhimjibhai Govabhai Ravriya, 3203, Vasant Marvel Grandeur Chsl, Magathane Telephone Exchange, Borivali East, Mumbai – 400066 ............... Appellant Pan: Ahdpr5483J V/S

For Appellant: Shri Aditya RamachandranFor Respondent: Shri Hemanshu Joshi, Sr.DR

Section 148Section 250

…nation of the delay in filing the present appeal before the Tribunal. 4. We find that the Hon’ble Supreme Court, in its judgment rendered in Pathapati Subba Reddy (Died) by L.Rs. & Ors. v/s The Special Deputy Collector (LA), reported in [2024] 4 S.C.R. 241 / 2024 INSC 286, very lucidly explained 4 the law of limitation pertaining to the condonation of delay. The Hon’ble Supreme Court held that section 3 of the Limitation Act, 1963 casts an obligation upon the court to dismiss an appeal which is presented beyond limitation. The Hon’ble Supreme Court further held that under section 5 of the Limitation Act, 1963,…

New Shobhna Co Op Housing Society Ltd, Mumbai vs. Ward 22(3)(4), Mumbai

In the result, the appeal by the assessee is dismissed

ITA 6307/MUM/2024[2017-18]Status: DisposedITAT Mumbai01 Apr 2025AY 2017-18

Bench: Shri Br Baskaranshri Sandeep Singh Karhailnew Shobhna Co-Op. Housing Society Ltd., Plot No.44, Shobhana Apartments, Saratchandra Chatterji Road Santacruz, West Mumbai – 400054 ............... Appellant Pan : Aaaan1828L V/S Ito – 22(3)(4), Mumbai ……………… Respondent

For Appellant: Shri Bhupendra ShahFor Respondent: Ms. Monika H. Pande, Sr. AR

Section 250Section 3Section 5

…the reasons stated by the assessee for seeking condonation of delay. 4. We find that the Hon’ble Supreme Court, in its judgment rendered in Pathapati Subba Reddy (Died) by L.Rs. & Ors. v/s The Special Deputy Collector (LA), reported in [2024] 4 S.C.R. 241 / 2024 INSC 286, very lucidly explained the law of limitation pertaining to the condonation of delay. The Hon’ble Supreme Court held that section 3 of the Limitation Act, 1963 casts an 3 obligation upon the court to dismiss an appeal which is presented beyond limitation. The Hon’ble Supreme Court further held that under section 5 of the Limitation Act, 1963,…

Arumakkattukudi Vasu Sreenivas, Kalady vs. Income Tax Officer, Ward 2(4), Kochi

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

ITA 1069/COCH/2024[2015-2016]Status: DisposedITAT Cochin12 Feb 2025AY 2015-2016

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2015-16 Arumakkattukudi Vasu Sreenivas .......... Appellant Arumakattukudi House Ashramam Road, Kalady 683574 [Pan: Aysps1428A] Vs. The Income Tax Officer .......... Respondent Ward - 2(4), Kochi

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM Assessment Year: 2015-16 Arumakkattukudi Vasu Sreenivas .......... Appellant Arumakattukudi House Ashramam Road, Kalady 683574 [PAN: AYSPS1428A] vs. The Income Tax Officer .......... Respondent Ward - 2(4), Kochi Appellant by: ------- None ------- Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 04.02.2025 Date of Pronouncement: 12.02.2025 O R D E R This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 13.11.2023 for Assessment Year (AY) 201…