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

4 SCR 241Reported decision2024#24837 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 154Section 250Section 11Section 11(2)Section 119(2)(b)Section 12Section 13(9)Section 144

Issues it is cited on

section 250

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

Sri. Vikram Shetty, Bangalore vs. Income Tax Officer, Ward-5(3)(1), Bangalore

In the result, all the grounds of appeal are restored back to the ld

ITA 2170/BANG/2024[2013-14]Status: DisposedITAT Bangalore20 May 2025AY 2013-14

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year: 2013-14

For Appellant: Shri Deepak Bhat, CAFor Respondent: Shri Ganesh R. Gale, Standing Counsel
Section 144Section 54Section 90

…is for sufficient reason and hence condoned. 14. The assessee has also submitted a copy of the decision in ITA No.1913/Bang/2024 wherein the delay caused of around 6 years in filing of appeal before the Tribunal was condoned. As the Hon’ble Supreme Court in 4 SCR 241 (supra) has categorically held that because merely some persons obtained relief of similar nature, it does not mean that others are also entitled to the same benefit, if the court is Page 16 of 19 not satisfied with the cause shown for the delay in filing of appeal. Thus, no precedent can be cited or is required to be considered in condoning the d…

Punjab National Bank, Thrissur vs. The ITO(TDS), Thrissur

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

ITA 311/COCH/2024[2009-2010]Status: DisposedITAT Cochin19 Feb 2025AY 2009-2010

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: --- None ---For Respondent: Smt.Leena Lal, Sr.AR
Section 154Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Prakash Chand Yadav, Judicial Member ITA No.311/Coch/2024 : Asst.Year 2009-2010 Punjab National Bank The Income Tax Officer Palace Road Branch (TDS), Thrissur. v. Thrissur – 680 020. PAN : AAACP0165G. (Appellant) (Respondent) Appellant by : --- None --- Respondent by : Smt.Leena Lal, Sr.AR Date of Pronouncement : 19.02.2025 Date of Hearing : 20.01.2025. O R D E R Per Prakash Chand Yadav, JM : The present appeal of the assessee is arising from the order of the learned Commissioner of Income-tax (Appeals…

Shimoga Urban Development Authority, Shivamogga vs. Income Tax Officer, Ward-1 & Tps, Shimoga

In the result, appeal of the assessee is dismissed

ITA 57/BANG/2024[2019-20]Status: DisposedITAT Bangalore31 Jan 2025AY 2019-20

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadavassessment Year: 2019-20

For Appellant: Sri Balram R Rao, A.RFor Respondent: Sri Subramanian S., D.R
Section 11Section 11(2)Section 13(9)Section 250

…f the Hon’ble Apex Court, reproduced herein above. 7.2 We would further like to make reference to the recent judgement of Hon’ble Supreme Court in the case of Pathapati Subba Reddy (Died) by LRs & Ors. Vs. The Special Deputy Collector (LA) reported in (2024) 4 SCR 241. In this case, the Hon’ble Apex Court after discussing the entire case laws on the issue of delay and considering the judgement in the case of Collector of land acquisition Vs. Katiji and Ors. (1987) 2 SCR 387 has observed as under: Shimoga Urban Development Authority, Shivamogga Page 5 of 6 7.2 In paraV of the recent judgement of Hon’ble Apex Cou…