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1 - 10 of 14 (0.39 seconds)Section 144 in The Income Tax Act, 1961 [Entire Act]
Section 1 in The Income Tax Act, 1961 [Entire Act]
Section 250 in The Income Tax Act, 1961 [Entire Act]
Section 5 in The Income Tax Act, 1961 [Entire Act]
The U.P. Co-operative Societies Act, 1965
Section 139 in The Income Tax Act, 1961 [Entire Act]
Section 142 in The Income Tax Act, 1961 [Entire Act]
Improvement Trust, Ludhiana vs Ujagar Singh & Ors on 9 June, 2010
The assessee also placed reliance on the judgment of the Hon'ble Supreme
Court in the case of Improvement Trust, Ludhiana vs. Ujagar Singh and Others in
Civil Appeal No.2395 of 2008, wherein it had been held that unless mala fides were
writ large on the conduct of the party, generally, as a rule, delay should be condoned
and an attempt should always be made to allow the matter to be contested on merits
rather than throw it out on technicalities. Finally, the assessee placed reliance on the
3
ITA No.58/ALLD/2024
A.Y. 2017-18
Itaili Sadhan Sahkari Samiti Ltd.
Collector Land Acquisition, Anantnag & ... vs Mst. Katiji & Ors on 19 February, 1987
judgment of Hon'ble Supreme Court in the case of Collector Land Acquisition vs.
M.S.T. Katiji & Others 1987 AIR 1353 wherein the Hon'ble Supreme Court had,
while laying down the guidelines for consideration of delay, pointed out that
refusing to condone the delay could result in a meritorious matter being thrown out
at the very threshold and the cause of justice being defeated, as against which when
the delay was condoned, the highest that could happen was that a cause may be
decided on merits after hearing the parties. In view of the judgments of the Hon'ble
Courts, it was prayed that in view of circumstances, the delay may kindly be
condoned.