State Bank of Patiala v. S.K. Sharma

6 SCC 237Supreme Court of India1999#21127 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 1961Section 1963Section 143(1)Section 143(1) of The Income-tax ActSection 143(2)Section 143(2) of The Income-tax ActSection 143(3)Section 143(3) of The Income-tax Act

Issues it is cited on

first appealcompanysection 143(3)indiatotal incomedocument

Judgments citing State Bank of Patiala v. S.K. Sharma

Damodar Mangalji & Company Limited, Panaji vs. Assistant Commissioner of Income Tax, Circle - 1(1), Panaji

Appeals stands DISMISSED

ITA 35/PAN/2025[2014-15]Status: DisposedITAT Panaji18 Dec 2025AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 034 & 035/Pan/2025 Assessment Year : 2011-12 & 2014-15 Damodar Mangalji & Company Ltd. Damodar Niwas, 1St Floor, Mc Road, Panaji, Goa-403001. Pan : Aaacd6880G . . . . . . . Appellant V/S Jt./Asstt. Commissioner Of Income Tax, Range-1/Circle-1(1), Goa. . . . . . . . Respondent Appearances Assessee By : Adv Rahul Sarda [‘Ld. Ar’] Revenue By : Mr M Satish [‘Ld. Dr’] Date Of Conclusive Hearing : 20/11/2025 Date Of Pronouncement : 18/12/2025 Order Per G. D. Padmahshali; The Captioned Twin Appeals Of Assessee Instituted U/S 253(1) Of The Income-Tax Act, 1961 [‘The Act’] Are Directed Against Separate Din & Order 1070138041(1) Dt. 08/11/2024 & 1070321994(1) Dt. 13/11/2024 Passed U/S 250 Of The Act By National Faceless Appeal Centre, Delhi [‘Ld. Nfac/Cit(A)’] Which Sprang From Assessment Orders Passed U/S 143(3) Of The Act Anent To Assessment Years 2011-12 & 2014-15 [‘Ay’].

For Appellant: Adv Rahul Sarda [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 143(1)Section 143(3)Section 14ASection 250Section 253(1)Section 253(3)Section 37(1)Section 40(1)(i)

…35/PAN/2025 AY: 2011-12 & 2014-15 it, as remand unnecessarily generate fresh litigation by untying settled rights and liabilities. The reference in this regard can be made to the judgement of Hon’ble Apex Court in the case of ‘M.C. Mehta Vs UOI & Anrs’ [1999, 6 SCC 237 (SC)], ‘State of UP Vs Sudhir Kumar Singh & Anrs’ [2021,19 SCC 706 (SC)], and ‘Srishnadatta Awasthy Vs State of MP’ [2024, SCC Online Sc 493 (SC)] which were also relied in ‘Suvej Singh Vs Ram Naresh & Anrs’ [reported in 2025 INSC 1405 (SC)] 30. While dealing with condonation of delay, we are mindful that the length of delay does not matter but th…

Damodar Mangalji & Company Limited, Panaji vs. The Joint Commissioner of Income Tax, Range - 1, Panaji

Appeals stands DISMISSED

ITA 34/PAN/2025[2011-12]Status: DisposedITAT Panaji18 Dec 2025AY 2011-12

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 034 & 035/Pan/2025 Assessment Year : 2011-12 & 2014-15 Damodar Mangalji & Company Ltd. Damodar Niwas, 1St Floor, Mc Road, Panaji, Goa-403001. Pan : Aaacd6880G . . . . . . . Appellant V/S Jt./Asstt. Commissioner Of Income Tax, Range-1/Circle-1(1), Goa. . . . . . . . Respondent Appearances Assessee By : Adv Rahul Sarda [‘Ld. Ar’] Revenue By : Mr M Satish [‘Ld. Dr’] Date Of Conclusive Hearing : 20/11/2025 Date Of Pronouncement : 18/12/2025 Order Per G. D. Padmahshali; The Captioned Twin Appeals Of Assessee Instituted U/S 253(1) Of The Income-Tax Act, 1961 [‘The Act’] Are Directed Against Separate Din & Order 1070138041(1) Dt. 08/11/2024 & 1070321994(1) Dt. 13/11/2024 Passed U/S 250 Of The Act By National Faceless Appeal Centre, Delhi [‘Ld. Nfac/Cit(A)’] Which Sprang From Assessment Orders Passed U/S 143(3) Of The Act Anent To Assessment Years 2011-12 & 2014-15 [‘Ay’].

For Appellant: Adv Rahul Sarda [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 143(1)Section 143(3)Section 14ASection 250Section 253(1)Section 253(3)Section 37(1)Section 40(1)(i)

…35/PAN/2025 AY: 2011-12 & 2014-15 it, as remand unnecessarily generate fresh litigation by untying settled rights and liabilities. The reference in this regard can be made to the judgement of Hon’ble Apex Court in the case of ‘M.C. Mehta Vs UOI & Anrs’ [1999, 6 SCC 237 (SC)], ‘State of UP Vs Sudhir Kumar Singh & Anrs’ [2021,19 SCC 706 (SC)], and ‘Srishnadatta Awasthy Vs State of MP’ [2024, SCC Online Sc 493 (SC)] which were also relied in ‘Suvej Singh Vs Ram Naresh & Anrs’ [reported in 2025 INSC 1405 (SC)] 30. While dealing with condonation of delay, we are mindful that the length of delay does not matter but th…

Dinesh Somatmal Dhokar, Mumbai vs. Income Tax Officer - 19(1)(1), Mumbai

In the result, both the appeals are partly allowed

ITA 3556/MUM/2023[2009-10]Status: DisposedITAT Mumbai21 May 2024AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm

For Appellant: Ms. Ridhisha Jain, AR
Section 143(3)Section 147Section 148Section 271Section 271(1)(c)

…id down in B. Karunakar [(1993) 4 SCC 727 : 1993 SCC (L&S) 1184 : (1993) 25 ATC 704] was reiterated and followed in subsequent cases also (vide State Bank of Patiala v. S.K. Sharma [(1996) 3 SCC 364 : 1996 SCC (L&S) 717] , M.C. Mehta v. Union of India [(1999) 6 SCC 237] ). 40. In Aligarh Muslim University v. Mansoor Ali Khan [(2000) 7 SCC 529 : 2000 SCC (L&S) 965] the relevant rule provided automatic termination of service of an employee on unauthorised absence for certain period. M remained absent for more than five years and, hence, the post was deemed to have been vacated by him. M challenged the order being v…

Dinesh Somatmal Dhokar, Mumbai vs. Income Tax Officer - 19(1)(1), Mumbai

In the result, both the appeals are partly allowed

ITA 3555/MUM/2023[2010-11]Status: DisposedITAT Mumbai21 May 2024AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm

For Appellant: Ms. Ridhisha Jain, AR
Section 143(3)Section 147Section 148Section 271Section 271(1)(c)

…id down in B. Karunakar [(1993) 4 SCC 727 : 1993 SCC (L&S) 1184 : (1993) 25 ATC 704] was reiterated and followed in subsequent cases also (vide State Bank of Patiala v. S.K. Sharma [(1996) 3 SCC 364 : 1996 SCC (L&S) 717] , M.C. Mehta v. Union of India [(1999) 6 SCC 237] ). 40. In Aligarh Muslim University v. Mansoor Ali Khan [(2000) 7 SCC 529 : 2000 SCC (L&S) 965] the relevant rule provided automatic termination of service of an employee on unauthorised absence for certain period. M remained absent for more than five years and, hence, the post was deemed to have been vacated by him. M challenged the order being v…

State Bank of Patiala v. S.K. Sharma (6 SCC 237) — Cited in 4 Judgments | BharatTax