State of Manipur v. KotinLamkang

10 SCC 613Reported decision2024#16438 most cited
5

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

Sections most often in play

Section 11Section 11(2)Section 12ASection 143(3)Section 234BSection 250

Issues it is cited on

section 10(23c)(iiiad)section 10(23c)section 12acondonation of delaysection 11section 25personsection 14section 143(3)indianfactotal income

Judgments citing State of Manipur v. KotinLamkang

BAJAJ DHARAMARTH TRUST,HISAR vs. ADIT CPC , BANGALORE

In the result, the Appeals of the Assessee in ITA Nos

ITA 3436/DEL/2025[2015-16]Status: DisposedITAT Delhi28 Nov 2025AY 2015-16

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3436/Del/2025 (A.Y. 2015-16) Bajaj Dharmarth Trust Vs Assessing Officer Hospital Road Barwala, Assistant Director Of Income Hisar-125121 (Haryana) Tax, Pan: Aaaab6657M Cpc, Bangalore Appellant Respondent Assessee By Sh. V. K. Sabharwal, Adv& Sh. Rajiv Kumar, Adv Revenue By Sh. Piyushtripathi, Sr. Dr Date Of Hearing 26/11/2025 Date Of Pronouncement 28/11/2025 Order

Section 10Section 143(1)Section 154

…tement of law laid down is clear. Sheo Raj Singh (supra) has also considered the impersonal nature of the functioning of the State, taking note of what was observed in State of Manipur v KotinLamkang, (2019) 10 SCC 408. In A B Govardhan v P Ragothaman, (2024) 10 SCC 613, the Court considered as under: '37. In Collector (LA) v .Katiji [Collector (LA) v. Katiji, (1987) 2 SCC 107], the Court noted that it had been adopting a justifiably liberal approach in condoning delay and that "justice on merits" is to be preferred as against what "scuttles a decision on merits". Albeit, while reversing an order of the High Cou…

BAJAJ DHARMARTH TRUST,HISAR vs. ACIT, CPC, BANGALORE

In the result, the Appeals of the Assessee in ITA Nos

ITA 3435/DEL/2025[2014-15]Status: DisposedITAT Delhi28 Nov 2025AY 2014-15

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3436/Del/2025 (A.Y. 2015-16) Bajaj Dharmarth Trust Vs Assessing Officer Hospital Road Barwala, Assistant Director Of Income Hisar-125121 (Haryana) Tax, Pan: Aaaab6657M Cpc, Bangalore Appellant Respondent Assessee By Sh. V. K. Sabharwal, Adv& Sh. Rajiv Kumar, Adv Revenue By Sh. Piyushtripathi, Sr. Dr Date Of Hearing 26/11/2025 Date Of Pronouncement 28/11/2025 Order

Section 10Section 143(1)Section 154

…tement of law laid down is clear. Sheo Raj Singh (supra) has also considered the impersonal nature of the functioning of the State, taking note of what was observed in State of Manipur v KotinLamkang, (2019) 10 SCC 408. In A B Govardhan v P Ragothaman, (2024) 10 SCC 613, the Court considered as under: '37. In Collector (LA) v .Katiji [Collector (LA) v. Katiji, (1987) 2 SCC 107], the Court noted that it had been adopting a justifiably liberal approach in condoning delay and that "justice on merits" is to be preferred as against what "scuttles a decision on merits". Albeit, while reversing an order of the High Cou…

SHREE SHANTANU VIDHYAPEETH SOCIETY ,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, 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)

…ement of law laid down is clear. Sheo Raj Singh (supra) has also considered the impersonal nature of the functioning of the State, taking note of what was observed in State of Manipur v Kotin Lamkang, (2019) 10 SCC 408. In A B Govardhan v P Ragothaman, (2024) 10 SCC 613, the Court considered as under:* - *'37. In Collector (LA) v. Katiji [Collector (LA) v. Katiji, (1987) 2 SCC 107], the Court noted that it had been adopting a justifiably liberal approach in condoning delay and that "justice on merits" is to be* *preferred as against what "scuttles a decision on merits". Albeit, while reversing an order of the…

INSTITUTE OF NEPHROUROLOGY,BENGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTIONS CIRCLE - 01, UNITY BUILDING ANNEXE

The appeals of the assessee are allowed and restored to the file of the ld

ITA 337/BANG/2025[2016-17]Status: DisposedITAT Bangalore03 Jul 2025AY 2016-17

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Shreesh Kumar, CAFor Respondent: Shri Balusamy N., Jt.CIT(DR)(ITAT), Bengaluru
Section 11Section 11(2)Section 12ASection 143(3)Section 234BSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.336 & 337/Bang/2025 Assessment years: 2014-15 & 2016-17 Institute of Nephrourology, Vs. The Deputy Commissioner Victoria Hospital Campus, of Income Tax, Bangalore North, Exemptions Circle 1, Bangalore. Bengaluru. PAN: AAATI 3890G APPELLANT RESPONDENT Appellant by : Shri Shreesh Kumar, CA Respondent by : Shri Balusamy N., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 05.06.2025 Date of Pronouncement : 03.07.2025 O R D E R Per Prashant Maharishi, Vice Preside…

INSTITUTE OF NEPHROUROLOGY,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE 1, UNITY BUILDING

The appeals of the assessee are allowed and restored to the file of the ld

ITA 336/BANG/2025[2014-15]Status: DisposedITAT Bangalore03 Jul 2025AY 2014-15

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Shreesh Kumar, CAFor Respondent: Shri Balusamy N., Jt.CIT(DR)(ITAT), Bengaluru
Section 11Section 11(2)Section 12ASection 143(3)Section 234BSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.336 & 337/Bang/2025 Assessment years: 2014-15 & 2016-17 Institute of Nephrourology, Vs. The Deputy Commissioner Victoria Hospital Campus, of Income Tax, Bangalore North, Exemptions Circle 1, Bangalore. Bengaluru. PAN: AAATI 3890G APPELLANT RESPONDENT Appellant by : Shri Shreesh Kumar, CA Respondent by : Shri Balusamy N., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 05.06.2025 Date of Pronouncement : 03.07.2025 O R D E R Per Prashant Maharishi, Vice Preside…

State of Manipur v. KotinLamkang (10 SCC 613) — Cited in 5 Judgments | BharatTax