Smt. Phool Sabharwal v. CIT

141 ITR 774High Court#16714 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2019 to 2024.

Sections most often in play

Section 144Section 144BSection 147Section 249(3)Section 253(5)Section 271(1)(b)Section 271(1)(c)

Issues it is cited on

section 202section 256section 66bona fide mistakesection 253(3)section 253(5)section 249(3)section 264section 271(1)(b)section 249appeal before cit(a)delay in filing appeal

Judgments citing Smt. Phool Sabharwal v. CIT

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)

…t material should be made available to establish that there was no negligence or want of reasonable skill on the part of the lawyer concerned. At this stage, we may also refer to two orders of Hon’ble Delhi High Court, reported in Smt. Phool Sabharwal vs. CIT 141 ITR 774 (Del) and Haro Singh vs. Ajay Kumar Chawla 109 (2004) DLT 297/2004 (72) DRJ 639/2004 AIHC 996 (Del). In the case of Smt. Phool Sabharwal vs. CIT (supra) it was held by Hon’ble Delhi High Court that a reference application filed beyond limitation period due to alleged error on the part of Counsel’s clerk was not maintainable. In the case of Haro S…

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)

…t material should be made available to establish that there was no negligence or want of reasonable skill on the part of the lawyer concerned. At this stage, we may also refer to two orders of Hon’ble Delhi High Court, reported in Smt. Phool Sabharwal vs. CIT 141 ITR 774 (Del) and Haro Singh vs. Ajay Kumar Chawla 109 (2004) DLT 297/2004 (72) DRJ 639/2004 AIHC 996 (Del). In the case of Smt. Phool Sabharwal vs. CIT (supra) it was held by Hon’ble Delhi High Court that a reference application filed beyond limitation period due to alleged error on the part of Counsel’s clerk was not maintainable. In the case of Haro S…

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)

…t material should be made available to establish that there was no negligence or want of reasonable skill on the part of the lawyer concerned. At this stage, we may also refer to two orders of Hon’ble Delhi High Court, reported in Smt. Phool Sabharwal vs. CIT 141 ITR 774 (Del) and Haro Singh vs. Ajay Kumar Chawla 109 (2004) DLT 297/2004 (72) DRJ 639/2004 AIHC 996 (Del). In the case of Smt. Phool Sabharwal vs. CIT (supra) it was held by Hon’ble Delhi High Court that a reference application filed beyond limitation period due to alleged error on the part of Counsel’s clerk was not maintainable. In the case of Haro S…

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)

…t material should be made available to establish that there was no negligence or want of reasonable skill on the part of the lawyer concerned. At this stage, we may also refer to two orders of Hon’ble Delhi High Court, reported in Smt. Phool Sabharwal vs. CIT 141 ITR 774 (Del) and Haro Singh vs. Ajay Kumar Chawla 109 (2004) DLT 297/2004 (72) DRJ 639/2004 AIHC 996 (Del). In the case of Smt. Phool Sabharwal vs. CIT (supra) it was held by Hon’ble Delhi High Court that a reference application filed beyond limitation period due to alleged error on the part of Counsel’s clerk was not maintainable. In the case of Haro S…

M/S. Boutique Hotels India (P) Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeal of the assessee is dismissed

ITA 7042/DEL/2014[2009-10]Status: DisposedITAT Delhi31 Oct 2019AY 2009-10

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: Shri Neel Kanth Khandelwal, AdvFor Respondent: Shri Sanjog Kapoor, Sr. DR
Section 253(3)Section 80I

…FIT FOR PUBLICATION (HSS) (ANM) JM AM IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘A’: NEW DELHI) BEFORE SHRI H.S. SIDHU JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 7042/Del/2014 (Assessment Year: 2009-10) Boutique Hotels India (P) Ltd., ACIT, 3rd Floor, UCO Bank Building Vs. Circle-3(1), Parliament Street, New Delhi. New Delhi-110001. PAN No: AAACH2439K APPELLANT RESPONDENT Assessee by : Shri Neel Kanth Khandelwal, Adv. Revenue by : Shri Sanjog Kapoor, Sr. DR ORDER Per Anadee Nath Misshra, AM (A) This appeal by Assessee is filed against the order of Learned Commissi…

Smt. Phool Sabharwal v. CIT (141 ITR 774) — Cited in 5 Judgments | BharatTax