{"id":76480,"date":"2003-05-22T00:00:00","date_gmt":"2003-05-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/madad-lal-ansari-vs-deputy-commissioner-of-income-tax-on-22-may-2003"},"modified":"2017-11-02T01:20:27","modified_gmt":"2017-11-01T19:50:27","slug":"madad-lal-ansari-vs-deputy-commissioner-of-income-tax-on-22-may-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/madad-lal-ansari-vs-deputy-commissioner-of-income-tax-on-22-may-2003","title":{"rendered":"Madad Lal Ansari vs Deputy Commissioner Of Income Tax on 22 May, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Rajasthan High Court<\/div>\n<div class=\"doc_title\">Madad Lal Ansari vs Deputy Commissioner Of Income Tax on 22 May, 2003<\/div>\n<div class=\"doc_citations\">Equivalent citations: (2003) 184 CTR Raj 76, 2005 272 ITR 560 Raj<\/div>\n<div class=\"doc_author\">Author: N Mathur<\/div>\n<div class=\"doc_bench\">Bench: N Mathur, K Acharya<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<br \/>\nN.M. Mathur, J.<\/p>\n<p> 1.In view of the short controversy involved, we have directed Mr. Sundeep Bhandawat, standing counsel for the IT Department to accept the notice.\n<\/p>\n<p> 2. This appeal under Section 260A of the IT Act is directed against the order of the Tribunal, Jodhpur dt. 13th Feb., 2003 for the asst. yr. 1994-95.\n<\/p>\n<p> 3. Having heard learned counsel appearing for the appellant, we are of the view that following substantial question of law arises for adjudication:\n<\/p>\n<p> &#8220;Whether the Tribunal has committed a manifest error of law in rejecting the prayer of the appellant for raising additional ground on the premise that such additional ground was raised after the expiry of prescribed time-limit for filing appeal before the Tribunal?&#8221;\n<\/p>\n<p> 4. We have perused the judgment of the Tribunal. It appears from the para 14 of the order that Tribunal had refused the prayer of the appellant to raise the additional ground only on the ground that it was not raised within the time allowed under Section 253 of the IT Act. It is for the Tribunal to permit or not to permit to raise additional ground as per the well established practice and procedure. However, it is erroneous to say that a ground cannot be permitted to be raised after the expiry of period of 60 days of limitation provided under Section 253 of the IT Act. We have dealt with this aspect in our judgment dt. 28th March, 2003, rendered in Shilpa Associates v. ITO. It is held therein, that once the appeal is filed within the limitation, the memo of appeal can be amended as per the practice and procedure.\n<\/p>\n<p> 5. Mr.Vikas Balia, learned counsel appearing for the appellant, has tried to raise some more contentions but we are not inclined to entertain the same as we proposed to remit the entire matter to the Tribunal for fresh consideration.\n<\/p>\n<p> 6. In view of the aforesaid, the instant appeal is allowed. The judgment of the Tribunal dt. 13th Feb., 2003, is set aside. The permission to raise additional ground before the Tribunal in ITA No. 214\/Jp\/1998 (asst. yr. 1994-95) is granted. The appellant shall carry out the amendment in the memo of appeal. The Tribunal shall pass a fresh order after hearing the parties. Cost easy.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rajasthan High Court Madad Lal Ansari vs Deputy Commissioner Of Income Tax on 22 May, 2003 Equivalent citations: (2003) 184 CTR Raj 76, 2005 272 ITR 560 Raj Author: N Mathur Bench: N Mathur, K Acharya JUDGMENT N.M. Mathur, J. 1.In view of the short controversy involved, we have directed Mr. Sundeep Bhandawat, standing counsel [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,29],"tags":[],"class_list":["post-76480","post","type-post","status-publish","format-standard","hentry","category-high-court","category-rajasthan-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Madad Lal Ansari vs Deputy Commissioner Of Income Tax on 22 May, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/madad-lal-ansari-vs-deputy-commissioner-of-income-tax-on-22-may-2003\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Madad Lal Ansari vs Deputy Commissioner Of Income Tax on 22 May, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/madad-lal-ansari-vs-deputy-commissioner-of-income-tax-on-22-may-2003\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2003-05-21T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-11-01T19:50:27+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/madad-lal-ansari-vs-deputy-commissioner-of-income-tax-on-22-may-2003#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/madad-lal-ansari-vs-deputy-commissioner-of-income-tax-on-22-may-2003\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Madad Lal Ansari vs Deputy Commissioner Of Income Tax on 22 May, 2003\",\"datePublished\":\"2003-05-21T18:30:00+00:00\",\"dateModified\":\"2017-11-01T19:50:27+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/madad-lal-ansari-vs-deputy-commissioner-of-income-tax-on-22-may-2003\"},\"wordCount\":407,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"High Court\",\"Rajasthan High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/madad-lal-ansari-vs-deputy-commissioner-of-income-tax-on-22-may-2003#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/madad-lal-ansari-vs-deputy-commissioner-of-income-tax-on-22-may-2003\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/madad-lal-ansari-vs-deputy-commissioner-of-income-tax-on-22-may-2003\",\"name\":\"Madad Lal Ansari vs Deputy Commissioner Of Income Tax on 22 May, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2003-05-21T18:30:00+00:00\",\"dateModified\":\"2017-11-01T19:50:27+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/madad-lal-ansari-vs-deputy-commissioner-of-income-tax-on-22-may-2003#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/madad-lal-ansari-vs-deputy-commissioner-of-income-tax-on-22-may-2003\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/madad-lal-ansari-vs-deputy-commissioner-of-income-tax-on-22-may-2003#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Madad Lal Ansari vs Deputy Commissioner Of Income Tax on 22 May, 2003\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Madad Lal Ansari vs Deputy Commissioner Of Income Tax on 22 May, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/madad-lal-ansari-vs-deputy-commissioner-of-income-tax-on-22-may-2003","og_locale":"en_US","og_type":"article","og_title":"Madad Lal Ansari vs Deputy Commissioner Of Income Tax on 22 May, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/madad-lal-ansari-vs-deputy-commissioner-of-income-tax-on-22-may-2003","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2003-05-21T18:30:00+00:00","article_modified_time":"2017-11-01T19:50:27+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/madad-lal-ansari-vs-deputy-commissioner-of-income-tax-on-22-may-2003#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/madad-lal-ansari-vs-deputy-commissioner-of-income-tax-on-22-may-2003"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Madad Lal Ansari vs Deputy Commissioner Of Income Tax on 22 May, 2003","datePublished":"2003-05-21T18:30:00+00:00","dateModified":"2017-11-01T19:50:27+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/madad-lal-ansari-vs-deputy-commissioner-of-income-tax-on-22-may-2003"},"wordCount":407,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["High Court","Rajasthan High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/madad-lal-ansari-vs-deputy-commissioner-of-income-tax-on-22-may-2003#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/madad-lal-ansari-vs-deputy-commissioner-of-income-tax-on-22-may-2003","url":"https:\/\/www.legalindia.com\/judgments\/madad-lal-ansari-vs-deputy-commissioner-of-income-tax-on-22-may-2003","name":"Madad Lal Ansari vs Deputy Commissioner Of Income Tax on 22 May, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2003-05-21T18:30:00+00:00","dateModified":"2017-11-01T19:50:27+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/madad-lal-ansari-vs-deputy-commissioner-of-income-tax-on-22-may-2003#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/madad-lal-ansari-vs-deputy-commissioner-of-income-tax-on-22-may-2003"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/madad-lal-ansari-vs-deputy-commissioner-of-income-tax-on-22-may-2003#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Madad Lal Ansari vs Deputy Commissioner Of Income Tax on 22 May, 2003"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/76480","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=76480"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/76480\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=76480"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=76480"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=76480"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}