Smt. Nirmal Khosla v. Union of India & Ors. AIR 1976 P&H 22

133 ITR 746High Court1982#19014 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2022 to 2026.

Sections most often in play

Section 115BBE Section 131 Section 143(3)Section 1448 Section 253(5)Section 263 Section 68 Section 69

Judgments citing Smt. Nirmal Khosla v. Union of India & Ors. AIR 1976 P&H 22

Vineetsingh Gulabsingh Rore, Ahmedabad vs. The PCIT, Ahmedabad-1, Ahmedabad

In the result, appeal filed by the assessee is dismissed

ITA 868/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad05 Jan 2026AY 2017-18

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

For Appellant: Shri Sunil Maloo, ARFor Respondent: Shri Prathvi Raj Meena, CIT.DR

Section 143(3)Section 144Section 253(5)Section 263Section 69

…t cause for condoning the delay in filing appeal. In other words, a cause should not be dismissed due to ill-advice given by the counsel. The following case laws support this proposition: i) Concord Ins Vs. Nirmaladevi, 118 ITR 507 (SC) ii) IAC Vs. Kedarnath, 133 ITR 746 iii) Arun Vs. Twigg, 153 ITR 131 ITA No.868/Ahd/2023 [Vineetsingh Gulabsingh Rore vs. PCIT] A.Y. 2017-18 - 11 – iv) Avtar Vs. CIT, 133 ITR 338 Also there is no benefit accruing to the assessee by not filing appeal in the first instance itself but on the contrary the assessee has been inflicted with serious consequences of huge demand raised on…

Smt. Mangla Ramniwas Mandhani Abmm Awas Yojna Foundation, Jalna vs. CIT ( Exemption ), Exemption

In the result, the appeal filed by the assessee is dismissed

ITA 236/PUN/2024[N A]Status: DisposedITAT Pune16 May 2024

Bench: Shri S.S.Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.236/Pun/2024 (E-Appeal)

For Appellant: Shri Anand Partani &For Respondent: Shri Keyur Patel

Section 10Section 80GSection 80G(5)Section 80G(5)(vi)

…4 to 24 of the Limitation Act are not attracted to proceedings under the Act and the Tribunal has no jurisdiction to condone delay in filing an application for reference under Section 60(1) of the said Act. 7 In Insp. Asst CIT vs. Kedar Nath Jhunjhunwalla, 133 ITR 746 a 10. Division Bench of the Hon’ble Patna High Court has held that Section 29(2) of the Limitation Act will apply to appeals and applications filed under a special law only where the scheme of the special law does not exclude its application. Neither the provision of Section 5 nor that of Section 12(2) of the Limitation Act will apply to appeals…

Bahadur Ke Textiles & Knitwear Association, Ludhiana vs. Commissioner of Income Tax (Exemptions), Chandigarh

The appeals of the assessee are disposed off in the terms indicated as above

ITA 86/ASR/2020[2019-20]Status: DisposedITAT Amritsar11 Aug 2022AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. Amlendu Nath Misra, CIT DR

Section 12ASection 2(15)Section 25

…Industries vs. State of Punjab & Ors. (1980) 46 STC367 (P&H) (FB) and Piare Lal Khushbakhat Rai vs. State of Punjab (1971) 27 STC398 (P&H) applied; Smt. Nirmal Khosla vs. Union of India & Ors. AIR 1976 P&H 22 relied or; IAC vs. Kedar Nath Jhunjhunwalla (1982) 133 ITR 746 (Pat): TAX 61 (3) -151: TC3R.874 dissented from” 14. In the case of ‘Gurfateh Films and Sippy Grewal Productions Pvt. Ltd. (Supra) on the identical facts condoned delay of 665 days by relying upon ITA Nos. 501 & 86/Asr/2019&2020 8 Bahadur Ke Textiles & Knitwear Association v. CIT the judgement of Hon’ble Apex Court. The Hon’ble Bench in para 12…

Bahuder Ke Textiles and Knitwears Association, Ludhiana vs. Commissioner of Income Tax ( Exemption ), Chandigarh

The appeals of the assessee are disposed off in the terms indicated as above

ITA 501/ASR/2019[2019-20]Status: DisposedITAT Amritsar11 Aug 2022AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. Amlendu Nath Misra, CIT DR

Section 12ASection 2(15)Section 25