Union of India v. Ashok Kumar

8 SCC 760Reported decision2005#13008 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2025.

Sections most often in play

Section 115BBESection 127Section 142(1)Section 144Section 144CSection 153CSection 271(1)(c)Section 69

Issues it is cited on

section 124(1)section 124(3)(a)section 127(1)section 127(2)section 63section 124(3)section 124percentage completion methodsection 120permanent account numbereligible assesseesection 127

Judgments citing Union of India v. Ashok Kumar

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 509/JPR/2025[2021-22]Status: DisposedITAT Jaipur12 Nov 2025AY 2021-22
For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…tor, Land Acquisition v. Mst. Katiji (1987) 167 ITR 471 (SC) – Liberal\napproach applies only when sufficient cause is shown truthfully (Paper Book\nPage No. 33 to 35).\n(c) Discretion is Equitable and Cannot be Misused\n• Union of India v. Ashok Kumar (2005) 8 SCC 760 – Discretion to condone\ndelay cannot be exercised in favour of a party acting dishonestly(Paper Book\nPage No. 36 to 44).\n• Lachhman Dass v. Jagat Ram (2007) 10 SCC 448 – A party misleading\nthe court cannot claim equitable relief (Paper Book Page No. 45 to 50).\n5. Application to Present Case\n• The assessee has not discharged the burden of show…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 508/JPR/2025[2020-21]Status: DisposedITAT Jaipur12 Nov 2025AY 2020-21

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…ector, Land Acquisition v. Mst. Katiji (1987) 167 ITR 471 (SC) – Liberal approach applies only when sufficient cause is shown truthfully (Paper Book Page No. 33 to 35). (c) Discretion is Equitable and Cannot be Misused • Union of India v. Ashok Kumar (2005) 8 SCC 760 – Discretion to condone delay cannot be exercised in favour of a party acting dishonestly(Paper Book Page No. 36 to 44). • Lachhman Dass v. Jagat Ram (2007) 10 SCC 448 – A party misleading the court cannot claim equitable relief (Paper Book Page No. 45 to 50). 5. Application to Present Case • The assessee has not discharged the burden of showing…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 507/JPR/2025[A.Y. 2018-19]Status: DisposedITAT Jaipur12 Nov 2025

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…ector, Land Acquisition v. Mst. Katiji (1987) 167 ITR 471 (SC) – Liberal approach applies only when sufficient cause is shown truthfully (Paper Book Page No. 33 to 35). (c) Discretion is Equitable and Cannot be Misused • Union of India v. Ashok Kumar (2005) 8 SCC 760 – Discretion to condone delay cannot be exercised in favour of a party acting dishonestly(Paper Book Page No. 36 to 44). • Lachhman Dass v. Jagat Ram (2007) 10 SCC 448 – A party misleading the court cannot claim equitable relief (Paper Book Page No. 45 to 50). 5. Application to Present Case • The assessee has not discharged the burden of showing…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 506/JPR/2025[2016-17]Status: DisposedITAT Jaipur12 Nov 2025AY 2016-17

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…ector, Land Acquisition v. Mst. Katiji (1987) 167 ITR 471 (SC) – Liberal approach applies only when sufficient cause is shown truthfully (Paper Book Page No. 33 to 35). (c) Discretion is Equitable and Cannot be Misused • Union of India v. Ashok Kumar (2005) 8 SCC 760 – Discretion to condone delay cannot be exercised in favour of a party acting dishonestly(Paper Book Page No. 36 to 44). • Lachhman Dass v. Jagat Ram (2007) 10 SCC 448 – A party misleading the court cannot claim equitable relief (Paper Book Page No. 45 to 50). 5. Application to Present Case • The assessee has not discharged the burden of showing…

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

ITA 505/JPR/2025[2015-16]Status: DisposedITAT Jaipur12 Nov 2025AY 2015-16

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…ector, Land Acquisition v. Mst. Katiji (1987) 167 ITR 471 (SC) – Liberal approach applies only when sufficient cause is shown truthfully (Paper Book Page No. 33 to 35). (c) Discretion is Equitable and Cannot be Misused • Union of India v. Ashok Kumar (2005) 8 SCC 760 – Discretion to condone delay cannot be exercised in favour of a party acting dishonestly(Paper Book Page No. 36 to 44). • Lachhman Dass v. Jagat Ram (2007) 10 SCC 448 – A party misleading the court cannot claim equitable relief (Paper Book Page No. 45 to 50). 5. Application to Present Case • The assessee has not discharged the burden of showing…

TRIDENT MARBLES PVT LTD,MUMBAI vs. DCIT-CC-2(3), MUMBAI

ITA 185/MUM/2023[2014-2015]Status: DisposedITAT Mumbai28 Jun 2023AY 2014-2015
For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Biswanath Das
Section 132Section 153Section 153ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL "E" BENCH, MUMBAI SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Trident Marbles Pvt. Ltd., Near Laxminarayan Temple, Airport Side Service Road, Vile Parle (East), Mumbai - 400099 [PAN: AAACT4634J] …………… Appellant Deputy Commissioner of Income Tax Vs Central Circle – 2(3), Mumbai, 8th Floor, Pratishtha Bhawan, Mumbai - 400020 ……………. Respondent Appearance For the Appellant/Assessee : Shri Vimal Punmiya For the Respondent/Department : Shri Biswanath Das Date : 14.06.2023 Conclusion of hearing : 28.06.2023 Pronouncement of order O R D E R Per Ra…

M/S. UNIWORTH TEXTILES LTD. vs. COMMNR. OF CENTRAL EXCISE, RAIPUR

The appeal is allowed

C.A. No.-006060-006060 - 2003Supreme Court22 Jan 2013
Section 112Section 130Section 25Section 3Section 5A

…Page 1 JUDGMENT REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 6060 OF 2003 M/S. UNIWORTH TEXTILES LTD. — APPELLANT VERSUS COMMISSIONER OF CENTRAL EXCISE, RAIPUR — RESPONDENT J U D G M E N T D.K. JAIN, J. 1. This appeal under Section 130-E of the Customs Act, 1962 (for short “the Act”) arises from the final Order No. 142/03-B dated 18.02.2003, passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi (for short “the Tribunal”). By the impugned order, the Tribunal has upheld the levy of customs duty on the i…

M/S. UNIWORTH TEXTILES LTD. vs. COMMNR. OF CENTRAL EXCISE, RAIPUR

The appeal is allowed

C.A. No.-006060-006060 - 2003Supreme Court22 Jan 2013
Section 112Section 130Section 25Section 3Section 5A

…Page 1 JUDGMENT REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 6060 OF 2003 M/S. UNIWORTH TEXTILES LTD. — APPELLANT VERSUS COMMISSIONER OF CENTRAL EXCISE, RAIPUR — RESPONDENT J U D G M E N T D.K. JAIN, J. 1. This appeal under Section 130-E of the Customs Act, 1962 (for short “the Act”) arises from the final Order No. 142/03-B dated 18.02.2003, passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi (for short “the Tribunal”). By the impugned order, the Tribunal has upheld the levy of customs duty on the i…

Union of India v. Ashok Kumar (8 SCC 760) — Cited in 8 Judgments | BharatTax