Pundlik Jalam Patil v. Executive Engineer, Jalgaon Medium Project

Q: How many judgments cite Pundlik Jalam Patil v. Executive Engineer, Jalgaon Medium Project?

82 judgments on BharatTax cite Pundlik Jalam Patil v. Executive Engineer, Jalgaon Medium Project (17 SCC 448), spanning 2015 to 2026.

Q: Which sections of the Income Tax Act does Pundlik Jalam Patil v. Executive Engineer, Jalgaon Medium Project come up under?

It is most often cited in judgments turning on Section 253(5), Section 147, Section 1961, Section 250, Section 143(1), Section 5 of the Limitation Act.

17 SCC 448Supreme Court of India2008#1389 most cited

What is Pundlik Jalam Patil v. Executive Engineer, Jalgaon Medium Project authority for?

The Supreme Court emphasizes that courts assist only those who are vigilant and do not slumber over their rights, establishing a stricter approach against condoning significant or unexplained delays in filing appeals.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

Pundlik Jalam Patil · condonation of delay · delay in filing appeal · Section 5 Limitation Act · Section 253(5) · vigilance · sufficient cause · appellate proceedings · unexplained delay · slumber over rights

Sections most often in play

Section 253(5)Section 147 Section 1961 Section 250 Section 143(1)Section 5 of the Limitation Act Section 143(3)Section 144

Issues it is cited on

section 256 section 66 short deduction of tds section 253(5)section 253(3)bona fide mistake section 80p(2)(c)delay in filing appeal section 249(3)section 200a(1)section 249(2)credit for tds

Judgments citing Pundlik Jalam Patil v. Executive Engineer, Jalgaon Medium Project

The Aroor Central Service Co-Operative Bank Limited, Alappuzha vs. ITO, Ward -5, Alappuzha

In the result, the appeals and stay applications filed by the assessee stand dismissed

ITA 371/COCH/2025[2017-18]Status: DisposedITAT Cochin23 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri Suresh Kumar Varma, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 139(1)Section 142(1)Section 143(1)Section 143(3)Section 250Section 80ASection 80P

…k Ltd. the High Court would stand rejected and the Miscellaneous First Appeal shall stand dismissed as barred by time. No costs." 10. The Hon'ble Apex Court in the case of Pundlilk Jalam Patil (dead) by LRs vs Executive Engineer Jalgaon Medium Project, (2008) 17 SCC 448, held that basically the laws of limitation are founded on public policy and the courts have expressed at least three different reasons supporting the existence of statutes of limitation, namely (i) that long dormant claims have more of cruelty than justice in them, (ii) that a defendant might have lost the evidence to dispute the stated claim, an…

Kaniyath Poothakandy Surendran, Kunnamangalam vs. Income Tax Officer Ward 2(3) Kozhikode, Kozhikode

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

ITA 356/COCH/2025[2014-15]Status: DisposedITAT Cochin23 Jun 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2014-15 Kaniyath Poothakandy Surendran .......... Appellant Kp Cheriyakkan & Son, Hpc Dealers Main Road, Munnamangalam, Kozhikode [Pan: Aoxps5818K] Vs. The Income Tax Officer, Ward-2, Kozhikode .......... Respondent

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

…eally explain the reasons for the delay with evidence. Therefore, I am of the considered opinion that it is not a fit case to condone the delay of 382 days. In the case of Pundlilk Jalam Patil (dead) by LRs vs. Executive Engineer Jalgaon Medium Project [2008] 17 SCC 448, the Hon'ble Supreme Court of India held that basically the laws of limitation are founded on public policy and the courts have expressed at least three different reasons supporting the existence of statutes of limitation, namely (i) that long dormant claims have more of cruelty than justice in them, (ii) that a defendant might had lost the eviden…

Sushila Rajesh Yadav, Silvassa vs. CIT Appeal, Surat

In the result, appeal filed by the assessee in dismissed

ITA 1282/SRT/2024[2012-13]Status: DisposedITAT Surat29 May 2025AY 2012-13

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1282/Srt/2024 Sushila Rajesh Yadav

Section 147Section 250Section 253(3)

…sions of Hon'ble Supreme Court on the issue of limitation. The Hon'ble Court in the following decisions, namely, (i) P. K. Ramachandran vs State of Kerala & Anr. (1997) 7 SCC 556, (ii) Pundik Jalam Patil vs. Executive Engineers, Jalgaon Medium Project, (2008) 17 SCC 448 and (iii) Basawaraj and Anr vs. Special Land Acquisition Officer, (2013) 14 SCC 81, (iv) Pathapati Subba Reddy (dies) By L. Rs. & Ors. Vs The Special Deputy Collector (LA), SLP(C) No.31248 of 2018 (SC), dated 08.04.2024 held that condonation of delay should not be granted only on the ground that ordinarily a litigant does not stand to benefit by l…

Sea Castle An Ayurvedic and Leisure Hotel(Hill & Sea View Ayurvedic Beach Resort), Thiruvananthapuram vs. ITO, Ward 1(4), Range I, Thiruvananthapuram

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

ITA 988/COCH/2024[2012-13]Status: DisposedITAT Cochin25 Mar 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am

For Appellant: Ms. Krishna K., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

Section 143(3)Section 154Section 40Section 43B

…eally explain the reasons for the delay with evidence. Therefore, I am of the considered opinion that it is not a fit case to condone the delay of 588 days. In the case of Pundlilk Jalam Patil (dead) by LRs vs. Executive Engineer Jalgaon Medium Project [2008] 17 SCC 448, the Hon'ble Supreme Court of India held that basically the laws of limitation are founded on public policy an the courts have expressed at least three different reasons supporting the existence of statutes of limitation, namely (i) that long dormant claims have more of cruelty than justice in them, (ii) that a defendant might had lost the evidenc…

Sea Castle An Ayurvedic and Leisure Hotel(Hill & Sea View Ayurvedic Beach Resort), Thiruvananthapuram vs. ITO, Ward 1(4), Range I, Thiruvananthapuram

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

ITA 987/COCH/2024[2011-12]Status: DisposedITAT Cochin25 Mar 2025AY 2011-12

Bench: Shri Inturi Rama Rao, Am

For Appellant: Ms. Krishna K., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

Section 143(3)Section 154Section 40Section 43B

M/S. Paravur Service Co-Operative Bank, Kollam vs. Income Tax Officer, Ward 2, Kollam

In the result, the appeal and stay petition filed by the assessee are dismissed

ITA 767/COCH/2023[AY 2017-18]Status: DisposedITAT Cochin08 Jul 2024

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2017-18

For Appellant: Sri Santosh P. Abraham, A.RFor Respondent: Shri Sanjit Kumar Das, D.R

Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…grounds. It is further observed that while exercising discretion for condoning the delay, the court has to exercise discretion judiciously.” (iii) Hon’ble Supreme Court in the case of Pundlik Jalam Patil Vs. Executive Engineer, Jalgaon Medium Project (2008) 17 SCC 448, held as under: "The laws of limitation are founded on public policy. Statutes of limitation are sometimes described as "statutes of peace". An unlimited and perpetual threat of limitation creates insecurity and uncertainty; some kind of limitation is essential for M/s. Paravur Service Co-operative Bank Ltd., Thiruvananthapuram Page 17 of 23 publ…

M/S. Sjs Enterprises Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-6(1)(1), Bangalore

In the result, appeal of the assessee is dismissed

ITA 972/BANG/2024[2017-18]Status: DisposedITAT Bangalore27 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadavassessment Year:2017-18

For Appellant: Sri Rony Anthony, A.RFor Respondent: Ms. Neha Sahay, D.R

Section 142(1)Section 143(1)Section 143(3)Section 154Section 234B

…grounds. It is further observed that while exercising discretion for condoning the delay, the court has to exercise discretion judiciously.” 4.9.3. Hon’ble Supreme Court in the case of Pundlik Jalam Patil Vs. Executive Engineer, Jalgaon Medium Project (2008) 17 SCC 448, held as under: "The laws of limitation are founded on public policy. Statutes of limitation are sometimes described as "statutes of peace". An unlimited and perpetual threat of M/s. SJS Enterprises, Bangalore Page 9 of 14 limitation creates insecurity and uncertainty; some kind of limitation is essential for public order. The principle is based o…

M/S. Chitradurga Nirmithi Kendra, Chitradurga vs. Assistant Commissioner of Income Tax, Circle-2(1), Davangere

ITA 1018/BANG/2023[2012-13]Status: DisposedITAT Bangalore20 Jun 2024AY 2012-13

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 12ASection 40

…e grounds. It is further observed that while exercising discretion for condoning the delay, the court has to exercise discretion judiciously.” (iii) Hon'ble Supreme Court in the case of Pundlik Jalam Patil Vs. Executive Engineer, Jalgaon Medium Project (2008) 17 SCC 448, held as under: "The laws of limitation are founded on public policy. Statutes of limitation are sometimes described as "statutes of peace". An unlimited and perpetual threat of limitation creates insecurity and uncertainty; some kind of limitation is essential for Page 12 of 18 public order. The principle is based on the maxim "interest reipublic…

The Karnataka Chemists & Druggists Association®, Bangalore vs. Income Tax Officer, Ward-5(2)(1), Bangalore

In the result, all the appeals of the assessee are dismissed

ITA 704/BANG/2024[2014-15]Status: DisposedITAT Bangalore04 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Ravishankar, A.RFor Respondent: Shri V. Parithivel, D.R

Section 147Section 20Section 202Section 249(3)Section 271(1)(b)Section 271(1)(c)

…grounds. It is further observed that while exercising discretion for condoning the delay, the court has to exercise discretion judiciously.” (iii) Hon’ble Supreme Court in the case of Pundlik Jalam Patil Vs. Executive Engineer, Jalgaon Medium Project (2008) 17 SCC 448, held as under: "The laws of limitation are founded on public policy. Statutes of limitation are sometimes described as "statutes of peace". An unlimited and perpetual threat of limitation creates insecurity and uncertainty; some kind of limitation is essential for public order. The principle is based on the maxim "interest reipublicae ut sit fin…

The Karnataka Chemists & Druggists Association®, Bangalore vs. Income Tax Officer, Ward-5(2)(1), Bangalore

In the result, all the appeals of the assessee are dismissed

ITA 703/BANG/2024[2014-15]Status: DisposedITAT Bangalore04 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Ravishankar, A.RFor Respondent: Shri V. Parithivel, D.R

Section 147Section 20Section 202Section 249(3)Section 271(1)(b)Section 271(1)(c)

…grounds. It is further observed that while exercising discretion for condoning the delay, the court has to exercise discretion judiciously.” (iii) Hon’ble Supreme Court in the case of Pundlik Jalam Patil Vs. Executive Engineer, Jalgaon Medium Project (2008) 17 SCC 448, held as under: "The laws of limitation are founded on public policy. Statutes of limitation are sometimes described as "statutes of peace". An unlimited and perpetual threat of limitation creates insecurity and uncertainty; some kind of limitation is essential for public order. The principle is based on the maxim "interest reipublicae ut sit fin…

The Karnataka Chemists & Druggists Association®, Bangalore vs. Income Tax Officer, Ward-5(3)(2), Bangalore

In the result, all the appeals of the assessee are dismissed

ITA 702/BANG/2024[2014-15]Status: DisposedITAT Bangalore04 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Ravishankar, A.RFor Respondent: Shri V. Parithivel, D.R

Section 147Section 20Section 202Section 249(3)Section 271(1)(b)Section 271(1)(c)

…grounds. It is further observed that while exercising discretion for condoning the delay, the court has to exercise discretion judiciously.” (iii) Hon’ble Supreme Court in the case of Pundlik Jalam Patil Vs. Executive Engineer, Jalgaon Medium Project (2008) 17 SCC 448, held as under: "The laws of limitation are founded on public policy. Statutes of limitation are sometimes described as "statutes of peace". An unlimited and perpetual threat of limitation creates insecurity and uncertainty; some kind of limitation is essential for public order. The principle is based on the maxim "interest reipublicae ut sit fin…

The Karnataka Chemists & Druggists Association®, Bangalore vs. Income Tax Officer, Ward-5(3)(1), Bangalore

In the result, all the appeals of the assessee are dismissed

ITA 700/BANG/2024[2013-17]Status: DisposedITAT Bangalore04 Jun 2024AY 2013-17

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Ravishankar, A.RFor Respondent: Shri V. Parithivel, D.R

Section 147Section 20Section 202Section 249(3)Section 271(1)(b)Section 271(1)(c)

…grounds. It is further observed that while exercising discretion for condoning the delay, the court has to exercise discretion judiciously.” (iii) Hon’ble Supreme Court in the case of Pundlik Jalam Patil Vs. Executive Engineer, Jalgaon Medium Project (2008) 17 SCC 448, held as under: "The laws of limitation are founded on public policy. Statutes of limitation are sometimes described as "statutes of peace". An unlimited and perpetual threat of limitation creates insecurity and uncertainty; some kind of limitation is essential for public order. The principle is based on the maxim "interest reipublicae ut sit fin…

M/S. S J S Enterprises Limited, Bangalore vs. Deputy Commissioner of Income, Circle-6(1)(1), Bangalore

In the result, appeal of the assessee is dismissed

ITA 327/BANG/2024[2018-19]Status: DisposedITAT Bangalore29 May 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Years: 2018-19

For Appellant: Shri Rony Anthony, A.RFor Respondent: Shri Guru Kumar S., D.R

Section 143(1)Section 234ASection 250

…ous judgements as under: a) In the case of Ramlal, Motilal and Chhotelal Vs. Rewa Coalfields Ltd. (1962) 2 SCR 762 b) P.K. Ramachandran Vs. State of Kerala and Anr., (1997) 7 SCC 556 c) Pundlik Jalam Patil Vs. Executive Engineer, Jalgaon Medium Project (2008) 17 SCC 448 d) Basawaraj and Anr. Vs. Special Land Acquisition Officer (2013) 14 SCC 81. 4.9.12 In the case of Majji Sannemma @ Sanyasirao cited (supra) the Hon’ble Supreme Court held as under: “8. Applying the law laid down by this Court in the aforesaid decisions to the facts of the case on hand and considering the averments in the application for condonati…

M/S C.I. Builders Pvt. Ltd., Bhopal vs. The DCIT 1(1), Bhopal

Appeals are dismissed

ITA 248/IND/2023[2012-13]Status: DisposedITAT Indore23 Jan 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 271(1)(c)

…e and prayed to condone the delay in filing the appeals. Such callous and lackadaisical attitude on the part of the appellant, cannot be countenanced by this court. The Supreme Court in Pundlik Jalam Patil v. Executive Engineer, Jalgaon Medium Project [(2008) 17 SCC 448], observed that the courts help those, who are vigilant and "do not slumber over their rights". Therefore, we are not inclined to condone the delay of 1072 days in filing the appeal.” Page 15 of 16 C.I. Builders Private Limited, Bhopal ITA Nos. 247 & 248/Ind/2023 A.Y.2010-11 & 2012-13 Hence, the Ld. DR is very much correct in submitting that th…

M/S C.I. Builders Pvt. Ltd., Bhopal vs. The ACIT, 1(2), Bhopal

Appeals are dismissed

ITA 247/IND/2023[2010-2011]Status: DisposedITAT Indore23 Jan 2024AY 2010-2011

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 271(1)(c)

ACIT, CC-14, Delhi vs. Lakshya Consultants Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 181/DEL/2021[2005-06]Status: HeardITAT Delhi22 Jan 2024AY 2005-06

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar U.S

For Appellant: Shri Lalit Mohan, CAFor Respondent: Shri Subhra Jyoti Chakraborty, CIT- DR

Section 153ASection 253Section 5

…y filed in the High Court would stand rejected and the Miscellaneous First Appeal shall stand dismissed as barred by time. No costs." (emphasis is ours) 5.5 In the case of Pundlik Jalam Patil (dead) by LRs vs Executive Engineer Jalgaon Medium Project, (2008) 17 SCC 448, the Hon'ble Supreme Court held that basically the laws of limitation are founded on public policy and the courts have expressed at least three different reasons supporting the existence of statutes of limitation, namely (i) that long dormant claims have more of cruelty than justice in them, (ii) that a defendant might have lost the evidence to di…

Shilpaben Nileshbhai Gami, Bardoli vs. Income Tax Officer, Ward - 3(1)(5), Surat

In the result, the appeal of the assessee is dismissed

ITA 372/SRT/2023[2007-08]Status: DisposedITAT Surat29 Dec 2023AY 2007-08

Bench: Dr. A. L. Saini, Am आयकर अपील सं./Ita No.372/Srt/2023 ("नधा"रण वष" / Assessment Year: (2007-08) (Hybrid Hearing) Shilpaben Nieshbhai Gami, Vs. Income Tax Officer, 9-10, Omkarnagar Society, Ward 3(1)(5), Near Jalaram Temple, Bardoli- Surat 394601 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acbpp 8678 C (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Manish J. Shah, Advocate िनधा"रती की ओर से /Respondent By Shri Vinod Kumar, Sr. Dr 31/10/2023 सुनवाई की तारीख /Date Of Hearing घोषणा की तारीख /Date Of Pronouncement 29/12/2023

Section 143(3)Section 148Section 250

…es of Ramlal, Motilal and Chhotelal Vs. Rewa Coalfields Ltd., (1962) 2 SCR 762; P.K. Ramachandran Vs. State of Kerala and Anr., (1997) 7 SCC 556 as well as the decision in the cases of Pundlik Jalam Patil Vs. Executive Engineer, Jalgaon Medium Project, (2008) 17 SCC 448 and Basawaraj and Anr. Vs. Special Land Acquisition Officer., (2013) 14 SCC 81, it is prayed to allow the present appeal. 4. Shri Siddhartha Srivastava, learned counsel appearing on behalf of respondent Nos.1 and No.2 – appellants before the High Court, has supported the impugned order passed by the High Court allowing the application for condonat…

Pr. Commissioner of Income Tax (Central)-2 vs. Versatile Polytech Pvt. Ltd

Appeals are dismissed as time barred

ITA/371/2022HC Delhi12 Dec 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 260ASection 5

…would stand rejected and the Miscellaneous First Appeal shall stand dismissed as barred by time. No costs.” (emphasis is ours) 7.5 In the case of Pundlik Jalam Patil (dead) by LRs vs Executive Engineer Jalgaon Medium Project, (2008) 17 SCC 448, while dealing with the issue of condonation of delays on the part of the governmental bodies in filing the appeals, the Supreme Court held thus: “31. It is true when the State and its instrumentalities are the applicants seeking condonation of delay they may be entitled to certain amount of latitude but the law of limitation is same for c…

Dhanalakshmi Srinivasan Charitable and Educational Trust, Perambalur vs. DCIT, CPC, TDS, Gazhiabad

The appeals stands dismissed

ITA 219/CHNY/2023[2014-15(24q)]Status: DisposedITAT Chennai29 Mar 2023

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri P.M. Kathir (Advocate)-Ld. ARFor Respondent: Shri AR. V Sreenivasan (Addl. CIT)-Ld. DR

Section 200A

…actory or appropriate explanation, the delay is not to be condoned and the courts have to exercise discretion judiciously while condoning the delay. Similarly, in the case of Pundlik Jalam Patil vs. Executive Executive Engineer, Jalgaon Medium Project, (2008) 17 SCC 448, it was held by same court that there should be an end to litigation. The law comes to the assistant of vigilant and not of the sleepy. Considering the same, no interference is called for in the impugned order. 5. All the appeals stands dismissed. Order pronounced on 29th March, 2023. (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) "ाियक सद3 /JUDICIAL MEMBE…

Dhanalakshmi Srinivasan Charitable and Educational Trust, Perambalur vs. DCIT, CPC, TDS, Gazhiabad

The appeals stands dismissed

ITA 218/CHNY/2023[2013-14(26q)]Status: DisposedITAT Chennai29 Mar 2023

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri P.M. Kathir (Advocate)-Ld. ARFor Respondent: Shri AR. V Sreenivasan (Addl. CIT)-Ld. DR

Section 200A