Steel Ingots (P) Ltd. v. CIT

86 Taxmann 440High Court1996#7519 most cited

What is Steel Ingots (P) Ltd. v. CIT authority for?

Technicalities should not impede the course of justice, and delay in litigation should be condoned when circumstances warrant it, especially when the aim is to achieve justice.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

Steel Ingots (P) Ltd. v. CIT · 86 Taxmann 440 · condonation of delay · limitation · technicalities · justice · appeals · Income Tax Act

Sections most often in play

Section 1961Section 143(3)Section 143(3) of the Income Tax ActSection 144Section 144 of the Income Tax ActSection 250Section 250 of the Income Tax ActSection 5 of the Limitation Act

Issues it is cited on

section 25personindiadocumentinterest

Judgments citing Steel Ingots (P) Ltd. v. CIT

Mayurbhai Hirabhai Sindhav (Maldhari), Rajkot vs. Income Tax Officer Ward 2(1)(2), Rajkot

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 571/RJT/2025[2012-13]Status: DisposedITAT Rajkot16 Dec 2025AY 2012-13

Bench: DR. ARJUN LAL SAINI (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 143(3)Section 250

…t of a reason beyond the control of the appellant. He has taken utmost care in ensuring that the period of delay is reduced to the maximum possible extent. In this regard, he may quote the following observation of M. P. High Court in the case of Steel Ingots (86 Taxmann 440). "The eventual destination of every litigation is justice, and as such technicality should not be permitted to prevail as speed breaker in the course of dispensation of justice." 14. The Hon'ble Gujarat HC has also considered this aspect of condonation of delay in case of Gujarat State Fertilizers & Chemicals Ltd. (283 ITR 149) and held that.…

Mayurbhai Hirabhai Sindhav ( Maldhari), Rajkot vs. Income Tax Officer Ward 2(1)(2), Rajkot

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 570/RJT/2025[2011-12]Status: DisposedITAT Rajkot16 Dec 2025AY 2011-12

Bench: DR. ARJUN LAL SAINI (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 143(3)Section 250

…t of a reason beyond the control of the appellant. He has taken utmost care in ensuring that the period of delay is reduced to the maximum possible extent. In this regard, he may quote the following observation of M. P. High Court in the case of Steel Ingots (86 Taxmann 440). "The eventual destination of every litigation is justice, and as such technicality should not be permitted to prevail as speed breaker in the course of dispensation of justice." 14. The Hon'ble Gujarat HC has also considered this aspect of condonation of delay in case of Gujarat State Fertilizers & Chemicals Ltd. (283 ITR 149) and held that.…

Gmr Energy Limited, Bengaluru vs. Assistant Director Income Tax, CPC, Bangalore

In the result, both the appeals of the assessee are dismissed

ITA 526/BANG/2022[2020-21]Status: DisposedITAT Bangalore02 Sept 2022AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Jagdish K. Jogi, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 143(1)Section 143(1)(a)

…ITA Nos.513 & 526/Bang/2022 M/s. GMR Energy Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.513 & 526/Bang/2022 Assessment Year: 2019-2020 & 2020-2021 M/s. GMR Energy Limited No.25/1, Skip House, Museum Road ADIT, CPC Vs. Bangalore 560 025. Bangalore PAN NO : AAACT8420A APPELLANT RESPONDENT Appellant by : Shri Jagdish K. Jogi, A.R. Respondent by : Shri Sumer Singh Meena, D.R. Date of Hearing : 03.08.2022 Date of Pronouncement : 02.09.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT…

Gmr Energy Limited, Bengaluru vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, both the appeals of the assessee are dismissed

ITA 513/BANG/2022[2019-20]Status: DisposedITAT Bangalore02 Sept 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Jagdish K. Jogi, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 143(1)Section 143(1)(a)

…ITA Nos.513 & 526/Bang/2022 M/s. GMR Energy Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.513 & 526/Bang/2022 Assessment Year: 2019-2020 & 2020-2021 M/s. GMR Energy Limited No.25/1, Skip House, Museum Road ADIT, CPC Vs. Bangalore 560 025. Bangalore PAN NO : AAACT8420A APPELLANT RESPONDENT Appellant by : Shri Jagdish K. Jogi, A.R. Respondent by : Shri Sumer Singh Meena, D.R. Date of Hearing : 03.08.2022 Date of Pronouncement : 02.09.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT…

DCIT, New Delhi vs. M/S Insecticides (India) Ltd., Delhi

In the result, the appeal of the Revenue stands allowed for statistical purposes

ITA 1296/DEL/2016[2012-13]Status: DisposedITAT Delhi13 Jul 2022AY 2012-13
For Appellant: Shri Devesh Parekh, CAFor Respondent: Shri Abhishek Kumar, Sr. DR
Section 143(3)Section 80ISection 8O

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA No.1296/Del./2016 (ASSESSMENT YEAR : 2012-13) DCIT, Circle 12 (1), vs. M/s. Insecticides (India) Ltd., New Delhi. 401-402, Lusa Tower, Azadpur Commercial Complex, Delhi – 110 033. (PAN : AAACI3076P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Devesh Parekh, CA REVENUE BY : Shri Abhishek Kumar, Sr. DR Date of Hearing : 06.07.2022 Date of Order : 13.07.2022 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the Revenue is directed against the order…

Sharp Designers and Engineers India Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, Circle - 9, Pune

Appeal is dismissed in above terms

ITA 3083/PUN/2017[2014-15]Status: DisposedITAT Pune10 May 2022AY 2014-15

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.3083/Pun/2017 ननधधारण वषा / Assessment Year : 2014-15 Sharp Designers & Engineers India P.Ltd., Office No.14, A Wing, 1St Floor, Mahalaxmi Heights, S.No. 32/7, 32/8, 33/4, Pune Mumbai Road, Near „Key Hotel‟ , Pimpri, Pune- 411 018. .......अपऩलधथी / Appellant Pan : Aaack7637E बनधम / V/S. ……प्रत्यथी / Respondent Acit, Circle 9, Akurdi, Pune Assessee By : Shri Kishor B. Phadke Revenue By : Shri S. P. Walimbe

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri S. P. Walimbe
Section 143(3)Section 80I

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No.3083/PUN/2017 ननधधारण वषा / Assessment Year : 2014-15 Sharp Designers & Engineers India P.Ltd., Office No.14, A Wing, 1st floor, Mahalaxmi Heights, S.No. 32/7, 32/8, 33/4, Pune Mumbai Road, Near „Key Hotel‟ , Pimpri, Pune- 411 018. .......अपऩलधथी / Appellant PAN : AAACK7637E बनधम / V/s. ……प्रत्यथी / Respondent ACIT, Circle 9, Akurdi, Pune Assessee by : Shri Kishor B. Phadke Revenue by : Shri S. P. Walimbe सपनवधई की तधरऩख / Date of Hear…

Bnp Paribas India Holding P. Ltd., Mumbai vs. ACIT -14(1)(1), Mumbai

ITA 1496/MUM/2020[2017-78]Status: DisposedITAT Mumbai12 Oct 2020AY 2017-78

Bench: Shri Pramod Kumar & Shri Ravish Sood

For Appellant: Shri Farrokh V. Irani , ARFor Respondent: Shri Rahul Raman, CIT-DR
Section 143(1)Section 143(1)(a)Section 143(3)Section 156Section 234BSection 234C

…IN THE INCOME-TAX APPELLATE TRIBUNAL ―B‖ BENCH MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA No.1496/Mum/2020-Assessment Year 2017-18 BNP Paribas India Holding Pvt. ACIT-14(1)(1) R. No. 460, 4th Floor, Ltd., 1 North Avenue, Maker Vs. Maxity, Bandra Kurla Complex, Aayakar Bhavan, Bandra East, Mumbai-20 Mumbai- 400 051 PAN: AAECB6544R Appellant Respondent Assessee by : Shri Farrokh V. Irani , AR Revenue by : Shri Rahul Raman, CIT-DR Date of Hearing : 20.08.2020 Date of Pronouncement : 12.10.2020 PER RAVISH SOOD, J.M: The captioned appeal filed by the assessee is d…

Msm Discovery P.Ltd, Mumbai vs. Asst CIT 12(3)(2), Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 1935/MUM/2017[2012-13]Status: DisposedITAT Mumbai12 Oct 2020AY 2012-13

Bench: Shri Pramod Kumar & Shri Ravish Soodmsm Discovery Private Ltd. The Asst. Commissioner Of Income Interface Building No. 7, Tax-12(3)(2) 4Th Floor, Malad Link Road, Room No. 147B, 1St Floor, Vs. Malad (W), Aayakar Bhavan, M.K. Road Mumbai- 400 064 Churchgate, Mumbai – 400 020 Pan – Aagcs4253E (Appellant) (Respondent)

For Appellant: Shri P.J. Pardiwala, Senior AdvocateFor Respondent: Shri A. Mohan, CIT D.R
Section 143(3)Section 92C

…ITA No.1935/Mum/2017 A.Y. 2012-13 1 MSM Discovery Pvt. Ltd. Vs. The Asst. Commissioner of Income Tax-12(3)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “J” Bench, Mumbai Before Shri Pramod Kumar, Vice President and Shri Ravish Sood, Judicial Member MSM Discovery Private Ltd. The Asst. Commissioner of Income Interface Building No. 7, Tax-12(3)(2) 4th Floor, Malad Link Road, Room No. 147B, 1st Floor, Vs. Malad (W), Aayakar Bhavan, M.K. Road Mumbai- 400 064 Churchgate, Mumbai – 400 020 PAN – AAGCS4253E (Appellant) (Respondent) Appellant by: Shri P.J. Pardiwala, Senior Advocate Respondent by: Shri A. Mohan, CIT D.R D…

Modern Agencies, Jhansi vs. ACIT Circle-6, Jhansi

In the result, both the appeals of the assessee are partly

ITA 438/AGR/2015[2010-11]Status: DisposedITAT Agra05 Oct 2018AY 2010-11
Section 145(3)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA Before: Shri A.D. Jain, Judicial Member And Shri Dr.Mitha Lal Meena, Accountant Member I.T.A No. 438/Agra/2015 (A.Y. 2010-11) M/s Modern Agencies, Vs. ACIT, Circle-(6), Village JhokanBagh,Jhansi Jhansi PAN AABFM 2086 M (Appellant) (Respondent) I.T.A No. 408 /Agra/2015 (A.Y. 2010-11) DCIT, Circle-2(3)(1), Vs. M/s Modern Agencies, Jhansi Village Jhokan Bagh, Jhansi PAN AAJFM 6844 K (Appellant) (Respondent) I.T.A No. 437/Agra/2015 (A.Y. 2010-11) M/s Modern Paint Stores, Vs. ACIT, Circle-(6), Village Jhokan Bagh, Jhansi Jhansi PAN AABFM 2086 M (Appellant) (Res…

M/S. Chitrakoot Merchandise Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the Appeals filed by the Assessee stand allowed

ITA 6802/DEL/2013[2004-05]Status: DisposedITAT Delhi31 May 2017AY 2004-05

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. Naveen Chandra, CIT(DR)
Section 127Section 132Section 139Section 143(2)Section 144Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. Nos.6801 & 6802/DEL/2013 A.Yrs. : 2003-04 & 2004-2005 M/S CHITRAKOOT MERCHANDISE DCIT, CC-12, PVT. LTD. VS. NEW DELHI 12, RING ROAD, ARA CENTRE, JHANDEWALAN LAJPAT NAGAR-IV, EXTN., NEW DELHI NEW DELHI (PAN: AABCC0071E) (APPELLANT) (RESPONDENT) Assessee by : Sh. Sudesh Garg, Adv. Department by : Sh. Naveen Chandra, CIT(DR) ORDER PER H.S. SIDHU : JM These 02 Appeals are filed by the Assessee emanating from the different Orders of the Ld. CIT(A)-XXXI, New Delhi rel…

M/S. Chitrakoot Merchandise Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the Appeals filed by the Assessee stand allowed

ITA 6801/DEL/2013[2003-04]Status: DisposedITAT Delhi31 May 2017AY 2003-04

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. Naveen Chandra, CIT(DR)
Section 127Section 132Section 139Section 143(2)Section 144Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. Nos.6801 & 6802/DEL/2013 A.Yrs. : 2003-04 & 2004-2005 M/S CHITRAKOOT MERCHANDISE DCIT, CC-12, PVT. LTD. VS. NEW DELHI 12, RING ROAD, ARA CENTRE, JHANDEWALAN LAJPAT NAGAR-IV, EXTN., NEW DELHI NEW DELHI (PAN: AABCC0071E) (APPELLANT) (RESPONDENT) Assessee by : Sh. Sudesh Garg, Adv. Department by : Sh. Naveen Chandra, CIT(DR) ORDER PER H.S. SIDHU : JM These 02 Appeals are filed by the Assessee emanating from the different Orders of the Ld. CIT(A)-XXXI, New Delhi rel…

M/S. Global Televenture Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 4 Appeals filed by the Assessee stand allowed

ITA 1341/DEL/2014[2004-05]Status: DisposedITAT Delhi07 Apr 2017AY 2004-05

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. A.K.Saroha, CIT(DR)
Section 132Section 14ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No.1245/DEL/2014 A.Y. : 2005-2006 M/S GLOBAL REALTY VS. DCIT, CENTRAL CIRCLE-12, CREATIONS LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS EXTN., M/SHIGHLAND DEVELOPERS NEW DELHI PVT. LTD.), 12, RING ROAD, LAJPAT NAGAR-IV, NEW DELHI -110024 (PAN:AAACH1604E) (APPELLANT) (RESPONDENT) AND I.T.A. Nos.1335-1336/DEL/2014 A.YRS. : 2003-04 & 2004-05 M/S GLOBAL HERITAGE VS. DCIT, CENTRAL CIRCLE-12, VENTURE LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS M/S EXTN., KRIS…

M/S. Global Heritage Venture Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 4 Appeals filed by the Assessee stand allowed

ITA 1336/DEL/2014[2004-05]Status: DisposedITAT Delhi07 Apr 2017AY 2004-05

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. A.K.Saroha, CIT(DR)
Section 132Section 14ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No.1245/DEL/2014 A.Y. : 2005-2006 M/S GLOBAL REALTY VS. DCIT, CENTRAL CIRCLE-12, CREATIONS LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS EXTN., M/SHIGHLAND DEVELOPERS NEW DELHI PVT. LTD.), 12, RING ROAD, LAJPAT NAGAR-IV, NEW DELHI -110024 (PAN:AAACH1604E) (APPELLANT) (RESPONDENT) AND I.T.A. Nos.1335-1336/DEL/2014 A.YRS. : 2003-04 & 2004-05 M/S GLOBAL HERITAGE VS. DCIT, CENTRAL CIRCLE-12, VENTURE LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS M/S EXTN., KRIS…

M/S. Global Heritage Venture Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 4 Appeals filed by the Assessee stand allowed

ITA 1335/DEL/2014[2003-04]Status: DisposedITAT Delhi07 Apr 2017AY 2003-04

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. A.K.Saroha, CIT(DR)
Section 132Section 14ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No.1245/DEL/2014 A.Y. : 2005-2006 M/S GLOBAL REALTY VS. DCIT, CENTRAL CIRCLE-12, CREATIONS LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS EXTN., M/SHIGHLAND DEVELOPERS NEW DELHI PVT. LTD.), 12, RING ROAD, LAJPAT NAGAR-IV, NEW DELHI -110024 (PAN:AAACH1604E) (APPELLANT) (RESPONDENT) AND I.T.A. Nos.1335-1336/DEL/2014 A.YRS. : 2003-04 & 2004-05 M/S GLOBAL HERITAGE VS. DCIT, CENTRAL CIRCLE-12, VENTURE LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS M/S EXTN., KRIS…

M/S. Global Realty Creations Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 4 Appeals filed by the Assessee stand allowed

ITA 1245/DEL/2014[2005-06]Status: DisposedITAT Delhi07 Apr 2017AY 2005-06

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. A.K.Saroha, CIT(DR)
Section 132Section 14ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No.1245/DEL/2014 A.Y. : 2005-2006 M/S GLOBAL REALTY VS. DCIT, CENTRAL CIRCLE-12, CREATIONS LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS EXTN., M/SHIGHLAND DEVELOPERS NEW DELHI PVT. LTD.), 12, RING ROAD, LAJPAT NAGAR-IV, NEW DELHI -110024 (PAN:AAACH1604E) (APPELLANT) (RESPONDENT) AND I.T.A. Nos.1335-1336/DEL/2014 A.YRS. : 2003-04 & 2004-05 M/S GLOBAL HERITAGE VS. DCIT, CENTRAL CIRCLE-12, VENTURE LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS M/S EXTN., KRIS…

Steel Ingots (P) Ltd. v. CIT (86 Taxmann 440) — Cited in 15 Judgments | BharatTax