PRAKASH NATH KHANNA vs. COMMNR OF INCOME TAX

delay in filing a return without contumacious conduct and mens rea being established could not make the petitioner liable for prosecution. 6. Petitioner having been subjected to levy of interest under Section 139(1) and also to penalty proceedings under Section 271(1)(a) of the Act, could not further be prosecuted for the same defaults. Per contra, learned counsel

COMMISSIONER OF INCOME TAX, DELHI vs. M/S WOODWARD GOVERNOR INDIA P. LTD

Delay condoned. 2. Leave granted. 3. In this batch of civil appeals, the following question arises for determination: (i) Whether, on the facts and circumstances of the case and in law, the additional liability arising on account of fluctuation in the rate of exchange in respect of loans taken for revenue purposes could be allowed as deduction under Section

M/S. SOUTHERN TECHNOLOGIES LTD. vs. JOINT COMMNR. OF INCOME TAX, COIMBATORE

condone any delay in making such report. (3) Notwithstanding anything contained in sub-section (1), the Central Government may, on the recommendation of the Bank and having regard to the adequacy of the paid-up capital and reserves of a non- banking financial company in relation to its deposit liabilities, declare by order in writing that the provisions

MESSRS MELA RAM & SONS vs. THE COMMISSIONER OF INCOME-TAX,PUNJAB

6 of 11 Assistant Commissioner refused to condone the delay, there was no appeal before him which he could hear and dispose of as provided under section 31 of the Act. Section 33 then gives the right of appeal to the assessee from an order made by the Appellate Assistant Commissioner either under section 28 or under section 31. Therefore

COMMISSIONER OF CUSTOMS & CENTRAL EXCISE vs. M/S HONGO INDIA(P) LTD

Bench: Enactment Of Act 49/2005), With Regard To Application For Reference, The High Court Exercises Its Advisory Jurisdiction In A Case Where The Substantial Question Of Law Of Public Importance Arise, The Said Bench Directed The Matter To Be Heard By Larger Bench. In This Way, All The Above Mentioned Matters Arising From The Judgments Of The Allahabad High Court On Identical Issue Posted Before This Bench For Determining The Question, Namely, “Whether The High Court In The Reference Application Under Section 35H (1) Of The Unamended Act, Has Power Under Section 5 Of 2

6) Section 35EE provides revision by Central Government. As per sub-section (2), an application under sub-section (1) shall be made within three months from the date of the communication. However, proviso to sub-section (2) enables the revisional authority to condone the delay

SHARP BUSINESS SYSTEM THR. FINANCE DIRECTOR MR. YOSHIHISA MIZUNO vs. COMMISSIONER OF INCOME TAX-III N.D

The appeals are hereby disposed of in terms of

Bench: HON'BLE MR. JUSTICE MANOJ MISRA

Delay in filing SLP(C) Diary No. 22308/2022 is condoned. Digitally signed by CHETAN ARORA Date: 2025.12.19 17:14:51 IST Reason: Signature Not Verified 2 2. I.A. No. 114870/2022 is allowed. 3. Leave granted in SLP(C) No. 16277/2014, SLP(C) No. 24756/2014, SLP(C) No. 719/2020 and SLP(C) No.__/2025 (arising out of Diary No. 22308/2022). 4. Civil

M/S THAKKER SHIPPING P.LTD. vs. COMMR.OF CUSTOMS(GENERAL)

Bench: The Appellate Authority”. 3. The Facts Leading To The Present Appeal Are These. A Container Was Intercepted By M & P Wing Of Commissioner Of Customs (Preventive), Mumbai On 11.01.2001. It Was Found To Contain Assorted Electrical & Electronic Goods Of Foreign Origin. The Said Goods Were Imported By M/S Qureshi International & The Cargo Was Cleared From Nhava Sheva. The Clearance Of The Goods Was Handled By M/S Thakker Shipping P. Ltd., The

6. The Commissioner, accordingly, made an application under Section 129D(4) of the Act before the Tribunal. As the said application could not be made within the prescribed period and was delayed by 10 days, an application for condonation of delay was filed with a prayer for condonation. The Tribunal on 28.11.2005, however, rejected the application for condonation of delay

COLLECTOR OF CENTRAL EXCISE, MADRAS vs. STANDARD MOTOR PRODUCTS, ETC

Section 5 of the Limitation Act, 1963: "Any appeal or any application .... may be admitted after a prescribed period if the appellant or the applicant satisfies the court that he had sufficient cause for not prefer- ring the appeal or making an application within such a period." Some grounds, according to the appellant, had been made for condonation of delay

COMMR.OF INCOME TAX,SIMLA vs. M/S GREEN WORLD CORPORATION

Appeals are disposed of with the aforementioned directions

condoning the delay admitted the appeal without formulating the substantial questions of law as required under Section 260A. 10 By reason of an order dated 9.1.2006, the High Court entertained the appeal, stating: “Learned Counsel for the appellant states that though CIT, Shimla has locus-standi to file the present appeal, but as an abundant caution appeal may also

COMMR.OF CUSTOMS,CENTRAL EXERCISE,NOIDA vs. M/S PUNJAB FIBRES LTD.,NOIDA

The appeal is dismissed, but in the circumstances,

condonation of delay beyond the prescribed period was considered. It was inter-alia noted as follows: "6. At this juncture, it is relevant to take note of Section 35 of the Act which reads as follows: "35. APPEALS TO COMMISSIONER (APPEALS). (1

COMMNR. OF INCOME TAX, RAJKOT vs. SHATRUSHAILYA DIGVIJAYSINGH JADEJA

6 of 7 to condone the delay under the proviso to section 264 of the IT Act. Learned counsel made the grievance that no reason has been given by the department for rejecting one set of declarations concerning revisions under section 264 while accepting declarations concerning appeals under section 246 of the IT Act, though in both the cases, applications

COMMNR. OF CENTRAL EXCISE,TIRUCHIRAPALLI vs. M/S. DALMIA CEMENT (BHARAT) LTD

6 of 31 Page 7 JUDGMENT that was passed much prior to 1991, amended provision of Section 11B would not be attracted. The appellant filed rectification application which was dismissed by the Tribunal on 20.02.2002. Thereafter, appellant filed reference application before the High Court of Delhi in terms of 35G(3) of the Act raising the question of law which

COMMR.OF INCOME TAX-I,NEW DELHI vs. VATIKA TOWNSHIP P.LTD

Appeals of the assessees are allowed deleting the surcharge levied by the

Delay condoned. The question which fell for consideration before the High Court was as to whether the proviso appended to Section 113 of the Income Tax Act is clarificatory and/or curative in nature. The said provision had come into force with effect from 01.06.2002. It reads as under: “Provided that the tax chargeable under this section shall be increased

COMMR.OF INCOME TAX,DIBRUGARH vs. DOOM DOOMA INDIA LTD

1. Delay condoned. 2. Leave granted. 3. This batch of civil appeals is directed against judgments dated 22.11.06 and 8.1.07 of the High Court of Guwahati, Assam, in appeals under Section 260A of the Income-tax Act, 1961 in respect of assessment years 1988-89, 1989-90, 1990-91 and 1991- 92. 4. What is the meaning of the expression

M/S DALMIA POWER LTD. vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Appeals are allowed

Bench: HON'BLE MS. JUSTICE INDU MALHOTRA

condonation of delay under Section 6 119(2)(b) of the Income Tax Act, 1961 read with CBDT Circular No. 9/2015 dated 09.06.2015.  2.13 On   28.12.2018,   the   Department   passed   an Assessment Order u/S. 143(3) of the Income Tax Act, stating that in view of the Scheme of Arrangement and Amalgamation, the notice issued under Section

DEPUTY COMMISSIONER OF INCOME TAX vs. M/S PEPSI FOODS LTD. (NOW PEPSICO INDIA HOLDINGS PVT. LTD.)

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

1. Delay condoned. Leave granted. 2. The appeals before us raise an important question as to the constitutional validity of the third proviso to Section 254(2A) of the Income Tax Act, 1961 (hereinafter referred to as “Income Tax Act”). 3. The facts in Deputy Commissioner of Income Tax & Anr. v. M/s Pepsi Foods Ltd. [now Pepsico India Holdings

COMMISSIONER OF INCOME TAX 14 vs. JASJIT SINGH

The appeals are dismissed in terms of signed

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT

Delay condoned in SLP(C) Dy. No. 30718 of 2023 and all connected petitions. 2. Special leave granted. With the consent of the learned counsel for the parties, the appeals were heard. 3. In this batch of appeals the revenue questions four sets of orders of the Delhi High Court, dismissing its appeals under 1 Digitally signed by NEETA SAPRA

PR. COMMISSIONER OF INCOME TAX vs. MARUTI SUZUKI INDIA LIMITED

Bench: HON'BLE THE CHIEF JUSTICE

Section 260A of the Income Tax Act 19616. 2 The Revenue is in appeal. 3 Against the decision of the High Court for AY 2011-12, a Special Leave Petition7 was dismissed by a two judge Bench of this Court on 16 July 2018 with the following observations: “Heard learned counsel for the parties. Delay condoned. In view