Sambhaji and Others v. Gangabai and Others

17 SCC 117Supreme Court of India2008#1298 most cited

What is Sambhaji and Others v. Gangabai and Others authority for?

Procedural law serves as an aid to justice, not an obstruction, and should not ordinarily be construed as mandatory; it is subservient to substantive justice.

87

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2026.

Also referred to as

Sambhaji v Gangabai · 17 SCC 117 · procedural law · handmaid of justice · not mandatory · Section 90 · Section 90A · Foreign Tax Credit · Form 67 · delay in appeal · additional grounds

Sections most often in play

Section 90Section 139(1)Section 143(1)Section 154Section 91Section 295(1)Section 90ASection 10A(5)

Issues it is cited on

section 295section 90aazadi bachao andolansection 255(4)foreign tax creditsection 91section 114(e)section 136section 90(2)section 43(3)section 193section 196

Judgments citing Sambhaji and Others v. Gangabai and Others

Sanjiv Gopal, Bengaluru vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, the appeal is allowed

ITA 743/BANG/2022[2020-21]Status: DisposedITAT Bangalore29 Sept 2022AY 2020-21

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariassessment Year : 2020-21 Shri. Sanjiv Gopal, Vs. Adit, No.181, Ground Floor Mandara, Cpc, 2B Cross, 4Th Main, Domlur 2Nd Stage, Bengaluru. Bengaluru – 560 071. Pan : Agvpg 2262 P Appellant Respondent Assessee By : Shri. V. Sridhar, Ca Revenue By : Shri. Gudimella V. P. Pavan Kumar, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 27.09.2022 Date Of Pronouncement : 29.09.2022 O R D E R Per N. V. Vasudevan

For Appellant: Shri. V. Sridhar, CAFor Respondent: Shri. Gudimella V. P. Pavan Kumar, JCIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 139(5)Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year : 2020-21 Shri. Sanjiv Gopal, Vs. ADIT, No.181, Ground Floor Mandara, CPC, 2B Cross, 4th Main, Domlur 2nd Stage, Bengaluru. Bengaluru – 560 071. PAN : AGVPG 2262 P APPELLANT RESPONDENT Assessee by : Shri. V. Sridhar, CA Revenue by : Shri. Gudimella V. P. Pavan Kumar, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 27.09.2022 Date of Pronouncement : 29.09.2022 O R D E R Per N. V. Vasudevan, Vice President This is an appeal filed by the assessee against the…

Shashidhar Seetharam Sharma, Bangalore vs. Assistant Director of Income Tax Officer, CPC, Bangalore

In the result, the appeal is allowed

ITA 708/BANG/2022[2017-18]Status: DisposedITAT Bangalore19 Sept 2022AY 2017-18

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariassessment Year : 2017-18 Shri. Shashidhar Seetharam Sharma, Vs. Ito, Flat B002, Renaissance Brindavan, Cpc, Uttarahalli Main Road, Bengaluru. Bengaluru South, Bengaluru – 560 061. Pan : Ahwps 5221 Q Appellant Respondent Assessee By : Shri. Y. Sridhar, Ca Revenue By : Shri. K. Sankar Ganesh, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 19.09.2022 Date Of Pronouncement : 19.09.2022 O R D E R Per N. V. Vasudevan

For Appellant: Shri. Y. Sridhar, CAFor Respondent: Shri. K. Sankar Ganesh, JCIT(DR)(ITAT), Bengaluru
Section 139(1)Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year : 2017-18 Shri. Shashidhar Seetharam Sharma, Vs. ITO, Flat B002, Renaissance Brindavan, CPC, Uttarahalli Main Road, Bengaluru. Bengaluru South, Bengaluru – 560 061. PAN : AHWPS 5221 Q APPELLANT RESPONDENT Assessee by : Shri. Y. Sridhar, CA Revenue by : Shri. K. Sankar Ganesh, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 19.09.2022 Date of Pronouncement : 19.09.2022 O R D E R Per N. V. Vasudevan, Vice President This is an appeal filed by the Assessee ag…

Ritesh Kumar Garg, Jaipur vs. ITO, WD 4(2), Jaipur

In the result, appeal of the assessee is allowed

ITA 261/JPR/2022[2020-21]Status: DisposedITAT Jaipur15 Sept 2022AY 2020-21

Bench: The Ld. Cit (A). The Ld. Cit

For Appellant: Shri Vivek BhargavaFor Respondent: Ms Monisha Choudhary (JCIT)
Section 250Section 90

…s to attach equal importance to the non-observance of all conditions irrespective of the purposes they were intended to serve.' Further reliance is placed on the decision of the Hon'ble Supreme Court, in the case of Sambhaji & Ors. v. Gangabai & Ors., (2008) 17 SCC 117 : 2009 TaxPub(EX) 1999 (SC), (Case PB-39) wherein it has been held that procedure cannot be a tyrant but only a servant. It is not an obstruction in the implementation of the provisions of the Act, but an aid. The procedures are handmaid and not the mistress. It is a lubricant and not a resistance. A procedural law should not ordinarily be constru…

Vinodkumar Lakshmipathi, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, the appeal is allowed

ITA 680/BANG/2022[2018-19]Status: DisposedITAT Bangalore06 Sept 2022AY 2018-19

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2018-19

For Appellant: Shri Navaneeth Kini, A.RFor Respondent: Shri K.R. Narayana, D.R
Section 139Section 143(1)Section 90

…ITA No.680/Bang/2022 Vinodkumar Lakshmipathi, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2018-19 Vinodkumar Lakshmipathi No.14, 2nd Avenue, Vishveshwaraiah Enclave DR Bandre Road CIT(A) NFAC Vs. Kammagondanahalli Delhi Bangalore 560 015 PAN NO : ABVPL0743K APPELLANT RESPONDENT Appellant by : Shri Navaneeth Kini, A.R. Respondent by : Shri K.R. Narayana, D.R. Date of Hearing : 06.09.2022 Date of Pronouncement : 06.09.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: Th…

Brinda Ramakrishna, Bangalore vs. Income Tax Officer, Ward-5(3)(1), Bangalore

In the result, the appeal is allowed

ITA 454/BANG/2021[2018-19]Status: DisposedITAT Bangalore17 Nov 2021AY 2018-19

Bench: Shri N.V. Vasudevan, Vice-

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Counsel
Section 139Section 139(1)Section 139(5)Section 143(1)Section 90

…portance to the non-observance of all conditions irrespective of the purposes they were intended to serve." Further reliance was placed on the decision of the Hon’ble Supreme Court, in the case of Sambhaji and Others v. Gangabai and Others, reported in (2008) 17 SCC 117, wherein it has been held that procedure cannot be a tyrant but only a servant. It is not an obstruction in the implementation of the provisions of the Act, but an aid. The procedures are handmaid and not the mistress. It is a lubricant and not a resistance. A procedural law should not ordinarily be construed as mandatory; the procedural law is al…

Mr. Ranganna Ramanath, Bangalore vs. Office of the Income Tax Office, Ward- 3(2)(4), Bangalore

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

ITA 103/BANG/2020[2016-17]Status: DisposedITAT Bangalore22 Jan 2021AY 2016-17

Bench: Shri George George K

For Appellant: Sri.Narendra Kumar Jain, AdvocateFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel
Section 143(3)

…hat a formal petition was not filed. Following the Board Circular, the CIT(A) should have given an opportunity to the assessee to file the formal petition. The Hon’ble Supreme court in the case of Sambhaji and Others v. Gangabai and Others, reported in (2008) 17 SCC 117, has held that procedure cannot be a tyrant but only a servant. It is not an obstruction in the implementation of the provisions of the Act, but an aid. The procedures are handmaid and not the mistress. It is a lubricant and not a resistance. A procedural law should not ordinarily be construed as mandatory; the procedural law is always subservient…

Pr Commissioner of Income Tax - III vs. M/S Wipro Limited

In the result, we do not find any merit in this appeal, the

ITA/462/2017HC Karnataka30 Nov 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10BSection 10B(8)Section 139(1)Section 143(2)Section 260Section 260ASection 72

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF NOVEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.462 OF 2017 BETWEEN: 1. PR. COMMISSIONER OF INCOME TAX-III BMTC COMPLEX, KORAMANGALA BANGALORE. 2. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-9(1), BANGALORE. ... APPELLANTS (BY SRI. E.I. SANMATHI, ADV.,) AND: M/S. WIPRO LIMITED (WIPRO SPECTRA MIND SERVES LTD.,) DODDAKANNELLI, SARJAPUR ROAD BANGALORE-560076 JPAN: AAE-CS-1943-B. ... RESPONDENT (BY SRI. S. GANESH, SR. COUNSEL FOR SMT. ANAGHA NAIR,…