Sheo Raj Singh v. Union of India

10 SCC 531Reported decision2023#16374 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2025 to 2025.

Also reported as

2023 SCC OnLine SC 1278

Sections most often in play

Section 144Section 144BSection 271ASection 271AAC(1)Section 271BSection 44ASection 44AB

Issues it is cited on

section 271aac(1)section 271bnational faceless assessment centresection 44asection 271afaceless assessmentsection 44abservice of noticesection 44section 144bsection 271condonation of delay

Judgments citing Sheo Raj Singh v. Union of India

Venus Nirman Private Limited, Lucknow vs. Income Tax Officer-1(4), Lucknow

In the result, all the appeals of the assessees are partly allowed for statistical purposes

ITA 317/LKW/2025[2021-22]Status: DisposedITAT Lucknow31 Oct 2025AY 2021-22

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Shri Raghu Nath Mishra, AdvocateFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)
Section 144B

…e 1936 case of Nazir Ahmed vs. Emperor. The Supreme Court has reiterated this principle in recent cases, including Municipal Corporation of Greater Mumbai vs. Abhilash Lal & Ors. 8. Because the Supreme Court in case of Sheo Raj Singh v. Union of India, (2023) 10 SCC 531: 2023 SCC Online SC 1278 at page 541 has held as under: 30. Considering the aforementioned decisions, there cannot be any quarrel that this Court has stepped in to ensure that substantive rights of private parties and the State are not defeated at the threshold simply due to technical considerations of delay. However, these decisions notwithstandi…

Venus Nirman Private Limited, Lucknow vs. Income Tax Officer-1(4), Lucknow

In the result, all the appeals of the assessees are partly allowed for statistical purposes

ITA 316/LKW/2025[2021-22]Status: DisposedITAT Lucknow31 Oct 2025AY 2021-22

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Shri Raghu Nath Mishra, AdvocateFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)
Section 144B

…e 1936 case of Nazir Ahmed vs. Emperor. The Supreme Court has reiterated this principle in recent cases, including Municipal Corporation of Greater Mumbai vs. Abhilash Lal & Ors. 8. Because the Supreme Court in case of Sheo Raj Singh v. Union of India, (2023) 10 SCC 531: 2023 SCC Online SC 1278 at page 541 has held as under: 30. Considering the aforementioned decisions, there cannot be any quarrel that this Court has stepped in to ensure that substantive rights of private parties and the State are not defeated at the threshold simply due to technical considerations of delay. However, these decisions notwithstandi…

Venus Nirman Private Limited, Lucknow vs. Income Tax Officer-1(4), Lucknow

In the result, all the appeals of the assessees are partly allowed for statistical purposes

ITA 315/LKW/2025[2021-22]Status: DisposedITAT Lucknow31 Oct 2025AY 2021-22

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Shri Raghu Nath Mishra, AdvocateFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)
Section 144B

…e 1936 case of Nazir Ahmed vs. Emperor. The Supreme Court has reiterated this principle in recent cases, including Municipal Corporation of Greater Mumbai vs. Abhilash Lal & Ors. 8. Because the Supreme Court in case of Sheo Raj Singh v. Union of India, (2023) 10 SCC 531: 2023 SCC Online SC 1278 at page 541 has held as under: 30. Considering the aforementioned decisions, there cannot be any quarrel that this Court has stepped in to ensure that substantive rights of private parties and the State are not defeated at the threshold simply due to technical considerations of delay. However, these decisions notwithstandi…

Venus Nirman Private Limited, Lucknow vs. Income Tax Officer-1(4), Lucknow

In the result, all the appeals of the assessees are partly allowed for statistical purposes

ITA 120/LKW/2025[2021-22]Status: DisposedITAT Lucknow31 Oct 2025AY 2021-22

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Shri Raghu Nath Mishra, AdvocateFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)
Section 144B

…e 1936 case of Nazir Ahmed vs. Emperor. The Supreme Court has reiterated this principle in recent cases, including Municipal Corporation of Greater Mumbai vs. Abhilash Lal & Ors. 8. Because the Supreme Court in case of Sheo Raj Singh v. Union of India, (2023) 10 SCC 531: 2023 SCC Online SC 1278 at page 541 has held as under: 30. Considering the aforementioned decisions, there cannot be any quarrel that this Court has stepped in to ensure that substantive rights of private parties and the State are not defeated at the threshold simply due to technical considerations of delay. However, these decisions notwithstandi…

Shree Shantanu Vidhyapeeth Society, Indore, M.P vs. The Income Tax Officer, NFAC, 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)

…ay was due to COVID-19 cannot be accepted, as the respondent failed to remain vigilant, since the cause of action arose much before the pandemic hit.* - *8. With regard to the Impugned Order referring to the judgment in Sheo Raj Singh v Union of India, (2023) 10 SCC 531, where it has been observed that Courts must take a liberal approach regarding delays in appeals filed by the State, the learned counsel for the appellant drew the Court's attention to Paragraphs no.17 and 22 of State of Uttar Pradesh v Satish Chand Shivhare And Brothers, 2022 SCC On Line SC 2151, wherein it was held:* *'17. The explanation as gi…