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The Karnataka Chemists & Druggists ... vs Income Tax Officer, Ward-5(2)(1) , ... on 4 June, 2024
cites
The Income Tax Act, 1961
P.K. Ramachandran vs State Of Kerala & Anr on 19 September, 1997
b) P.K. Ramachandran Vs. State of Kerala and Anr., (1997) 7
SCC 556
Section 5 in The Income Tax Act, 1961 [Entire Act]
Shri Haro Singh vs Shri Ajay Kumar Chawla And Ors. on 14 January, 2004
In the case of Haro Singh vs. Ajay Kumar Chawla
(supra), request for condonation of delay was rejected and it was held
by the Hon'ble Delhi High Court; referring to Babu Ram vs. Devinder
ITA Nos.699 to 704/Bang/2024
The Karnataka Chemists & Druggists Association, Bangalore
Page 16 of 23
Mohan Kaura AIR 1981 Delhi 14, Kankala Gurunath Patro vs. D.
Dhanu Patro AIR 1984 Ori 173, and Jagannath Prasad vs. Sant
Hardasram Sevashaam AIR 1978 All 250; as under:
Ramlal, Motilal And Chhotelal vs Rewa Coalfields Ltd on 4 May, 1961
a) In the case of Ramlal, Motilal and Chhotelal Vs. Rewa
Coalfields Ltd. (1962) 2 SCR 762
Pundlik Jalam Patil (D) By Lrs vs Exe.Eng. Jalgaon Medium Project & Anr on 3 November, 2008
c) Pundlik Jalam Patil Vs. Executive Engineer, Jalgaon Medium
Project (2008) 17 SCC 448
Section 37 in The Arbitration And Conciliation Act, 1996 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
Gulsher Ahmed vs The Election Tribunal, Chhatarpur And ... on 18 April, 1958
In any case, the assessee, in
the case before us, has not proved that the assessee had indeed
received wrong advice by Counsel or its counsel not informed the
assessee with regard to passing of orders by ld. AO. As held in
Paggopala Rao vs. Dalgonina Saha AIR 1959 Ori 31; Gulsher Ahmed
vs. Election Tribunal AIR 1959 Ori 31; Gulsher Ahmed vs. Election
Tribunal AIR 1959 MP 108 and Bhakti Mandal vs. Kagendra AIR
1968 Cal 69; the fact that there was lawyer's wrong advice has to be
proved by the party seeking condonation of delay.