Pathapati Subba Reddy v. Special Deputy Collector (LA)

2024 SCC OnLine SC 513Reported decision2024#24207 most cited
3

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

Sections most often in play

Section 11(1)(a)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 144BSection 194HSection 2

Issues it is cited on

personsection 14indianfactotal incomeinterest

Judgments citing Pathapati Subba Reddy v. Special Deputy Collector (LA)

SHREE SHANTANU VIDHYAPEETH SOCIETY ,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, DELHI

Appeal is allowed for statistical purpose

ITA 640/IND/2024[2018-19]Status: DisposedITAT Indore24 Sept 2025AY 2018-19

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi**

Section 10Section 11Section 12ASection 12A(2)Section 139Section 142(1)Section 143(3)

…limitation for all practical purposes by condoning inordinate delay caused by a tardy lackadaisical negligent manner of functioning.'* - *9. Learned counsel for the appellant further relied on the judgment in Pathapati Subba Reddy v Special Deputy Collector, 2024 SCC OnLine SC 513, wherein Paragraph no.26(v) states:* *'Courts are empowered to exercise discretion to condone the delay if sufficient cause had been explained, but that exercise of power is discretionary in nature and may not be exercised even if sufficient cause is established for various factors such as, where there is inordinate delay, negligence…

SETH RB MOONDHRA MEMORIAL CHARITABLE TRUST,BANI PARK ,JAIPUR vs. CIT EXEMPTION(1), JAIPUR

In the result the appeal of the assessee is allowed

ITA 610/JPR/2024[2013-14]Status: DisposedITAT Jaipur29 Apr 2025AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Mrs. Prabha Rana, Advocate &For Respondent: Shri Gautam Singh Choudhary
Section 11(1)(a)Section 11(5)Section 12ASection 2

…the assessee on merits when the assessee expressed that the delay was attributable to the counsel’s wrong advice. We get strength for condoning the delay from the decision of the Hon'ble Supreme Court in Pathapati Subba Reddy v. Special Deputy Collector (LA) [2024 SCC OnLine SC 513: 2024 KHC OnLine 6197] laid down the following eight principles; "(i) Law of limitation is based upon public policy that there should be an end to litigation by forfeiting the right to remedy rather than the right itself; (ii) A right or the remedy that has not been exercised or availed of for a long time must come to an end or ceas…

LALITA DEVI SHARMA,JAIPUR vs. ITO, WARD-7(1), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1410/JPR/2024[2020-21]Status: DisposedITAT Jaipur28 Apr 2025AY 2020-21

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 1410/JP/2024 निर्धारण वर्ष / Assessment Year : 2020-21 Lalita Devi Sharma Murlidhar Sharma Dhani Vs. Harsaura, Baskhoh, Jaipur Baskho, Jaipur अपीलार्थी / Appellant बनाम स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: HCPPS 0547 Q प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Rajendra Sisodia, CA राजस्व की ओर से / Revenue by : Mrs. Swapnil Parihar, JCIT-DR सुनवाई की तारीख / Date of Hear

For Appellant: Sh. Rajendra Sisodia, CAFor Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 142(1)Section 143(2)Section 143(3)

…sufficient cause for condoning the delay in the institution of the appeal...." Summarising and enumerating the legal position relating to limitation and condonation of delay, the Hon'ble Supreme Court in Pathapati Subba Reddy v. Special Deputy Collector (LA) [2024 SCC OnLine SC 513: 2024 KHC OnLine 6197] laid down the following eight principles; "(i) Law of limitation is based upon public policy that there should be an end to litigation by forfeiting the right to remedy rather than the right itself; (ii) A right or the remedy that has not been exercised or availed of for a long time must come to an end or cease t…