Sankaran Pillai v. V.P. Venuguduswami

6 SCC 396Reported decision1995#18180 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2009 to 2025.

Sections most often in play

Section 143(3)Section 144BSection 194HSection 249(3)Section 250Section 251

Judgments citing Sankaran Pillai v. V.P. Venuguduswami

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)

…ty by the exercise of due care and attention. (See Balwant Singh v. Jagdish Singh (2010) 8 SCC 685.) The expression "sufficient cause" necessarily implies an element of sincerity, bona fide and reasonableness. (See Sankaran Pillai v. V.P. Venuguduswami (1999) 6 SCC 396.) The Supreme Court in the matter of Basawaraj v. Land Acquisition Officer (2013) 14 SCC 81 held that sufficient cause means a cause for which a party could not be blamed for his absence. A party should not have acted with negligence or lack of bona fides. Degree of proof is less in case of good cause whereas it is higher in case of sufficient caus…

M.G.F.INDIA LTD. vs. COMMISSIONER OF INCOME TAX

ITA - 31 / 2009HC Delhi30 Oct 2009
Section 154

…nded, it claimed interest under Sections 214 and 244(1-A) of the Act. Some disputes arose in that regard but ultimately, the Supreme Court by its order dated 30.4.1997 directed the CIT to reconsider the matter in the light of Modi Industries Ltd. case, (1995) 6 SCC 396. Pursuant thereto, the assessing officer passed an order on 27.3.1998 paying certain amounts under Sections 214 and 244(1-A) of the Act by way of ![](_page_7_Picture_1.jpeg) It would, thus, be seen that in the said case the Court has a the general principle applicable to the income tax refunds also, namely, the assessee has to be compensated for…

M.G.F.INDIA LTD. vs. COMMISSIONER OFINCOME TAX

ITA - 33 / 2009HC Delhi30 Oct 2009
Section 143(1)(a)Section 254A

…nded, it claimed interest under Sections 214 and 244(1-A) of the Act. Some disputes arose in that regard but ultimately, the Supreme Court by its order dated 30.4.1997 directed the CIT to reconsider the matter in the light of Modi Industries Ltd. case, (1995) 6 SCC 396. Pursuant thereto, the assessing officer passed an order on 27.3.1998 paying certain amounts under Sections 214 and 244(1-A) of the Act by way of ![](_page_7_Picture_1.jpeg) Supreme Court, the question of granting interest for the period the matter was sub judice did not arise. The appellant then approached the High Court which also rejected its…

M.G.F.INDIA LD. vs. COMMISSIONER OF INCOME TAX

ITA - 37 / 2009HC Delhi30 Oct 2009

…nded, it claimed interest under Sections 214 and 244(1-A) of the Act. Some disputes arose in that regard but ultimately, the Supreme Court by its order dated 30.4.1997 directed the CIT to reconsider the matter in the light of Modi Industries Ltd. case, (1995) 6 SCC 396. Pursuant thereto, the assessing officer passed an order on 27.3.1998 paying certain amounts under Sections 214 and 244(1-A) of the Act by way of ![](_page_7_Picture_1.jpeg) It would, thus, be seen that in the said case the Court has a the general principle applicable to the income tax refunds also, namely, the assessee has to be compensated for…

The Motor & General Finance Ltd. etc. etc. vs. Commissioner of Income Tax-VI, New Delhi

ITA-35/2009HC Delhi30 Oct 2009
Section 143(1)(a)Section 143(3)Section 154Section 254A

…it claimed interest under Sections 214 and 244(1-A) of the Act. Some disputes arose in that regard but ultimately, the Supreme Court by its order dated 30.4.1997 directed the CIT to reconsider the matter in the light of Modi Industries Ltd. case, (1995) 6 SCC 396. Pursuant thereto, the assessing officer passed an order on 27.3.1998 paying certain amounts under Sections 214 and 244(1-A) of the Act by way of interest up to the date of refund of tax. The appellant then filed a revision petition claiming interest for the delay of 12 to 17 years in 2009:DHC:4559-DB the ground that as the monies were r…

Sankaran Pillai v. V.P. Venuguduswami (6 SCC 396) — Cited in 5 Judgments | BharatTax