Bhagavathy Tea Estates Ltd. v. State of Kerala

179 ITR 508High Court1989#15131 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2022 to 2024.

Sections most often in play

Section 115BBESection 144Section 145(3)Section 285BASection 68Section 69A

Issues it is cited on

section 155section 115bbsection 115bsection 115bbesection 115section 69asection 69section 68section 11section 15prescribedperson

Judgments citing Bhagavathy Tea Estates Ltd. v. State of Kerala

Nilesh Popatlal Gada, Pune vs. Income Tax Officer Ward 2(4), Pune

In the result, appeal of the assessee is Partly Allowed

ITA 1538/PUN/2024[2017-18]Status: DisposedITAT Pune20 Dec 2024AY 2017-18

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Section 115BSection 250Section 68

…।आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1538/PUN/2024 िनधा"रण वष" / Assessment Year: 2017-18 Nilesh Popatlal Gada, V The Income Tax Officer, 201, Sai Siddhi Congress s Ward-2(4), Pune. Bhavan, Shivaji Nagar, Pune – 411005. PAN: AHOPS1114Q Appellant/ Assessee Respondent / Revenue Assessee by Shri Neelesh Khandelwal – AR Revenue by Shri A.D.Kulkarni – Addl.CIT(DR) Date of hearing 18/11/2024 Date of pronouncement 20/12/2024 आदेश/ ORDER PER D…

Mohan Lal Ashok Kumar Saraf, Jaipur vs. DCIT Cen Cir 1, Jaipur

In the result, the appeal of the assessee is allowed as indicated hereinabove

ITA 879/JPR/2024[2017-2018]Status: DisposedITAT Jaipur28 Nov 2024AY 2017-2018
For Appellant: Shri Ankit Totuka, AdvocateFor Respondent: Ms. Alka Gautam, CIT-DR
Section 143(3)Section 68

…iew has been held by Hon'ble Supreme court in the case of Ahmedabad Mfg.and Calico Printing Co. Ltd. v. SG. Mehta, ITO (1963) 48 ITR 154 10.3 Even Hon'ble Kerala High Court in the case of Bhagavathy Tea Estates Ltd. v State of Kerala 1990) 50 Taxman 180[1989] 179 ITR 508 (Ker) held that the rate or rates prescribed by a Finance Act is or subsequently, changed by passing a finance (amendment) Act having retrospective effect from the date from which the original Finance Act was passed or enforced. In such crcumstances, the changed rate or rates of tax is or to be applied for the relevant Assessment Year 10.4 As reg…

Smt. Rajni Gutpa, Alwar vs. ACIT, Central Circle, Alwar

ITA 45/JPR/2024[2017-18]Status: DisposedITAT Jaipur04 Jun 2024AY 2017-18
For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Arvind Kumar, CIT
Section 115BSection 132Section 139Section 153ASection 68

…as been held by Hon'ble Supreme court in the case of Ahmedabad Mfg. and Calico Printing Co. Ltd. v. S.G. Mehta, ITO (1963) 48 ITR 154. 10.3 Even Hon'ble Kerala High Court in the case of Bhagavathy Tea Estates Lid. v. State of Kerala[1990] 50 Taxman 180//1989] 179 ITR 508 (Ker.) held that the rate or rates prescribed by a Finance Act is or, subsequently, changed by passing a finance (amendment) Act having retrospective effect from the date from which the original Finance Act was passed or enforced. In such circumstances, the changed rate or rates of tax is or to be applied for the relevant Assessment Year. 10.4 As…

Karthick Natarajan, Madurai vs. DCIT, Intnl Taxn Circle, Madurai

In the result, the appeal filed by the assessee is partly- allowed

ITA 382/CHNY/2023[2017-18]Status: DisposedITAT Chennai11 Jul 2023AY 2017-18

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri T. Vasudevan, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 143(2)Section 143(3)Section 56(1)(vii)Section 69Section 69A

…as been held by Hon’ble Supreme court in the case of Ahmadabad Manufacturing and Calico Printing Co. Ltd. Vs. SG Mehta ITO [1963] 48 ITR 154 (SC). 13 10.3 Even Hon’ble Kerala High Court in the case of Cf. Bhagavathy Tea Estates Ltd. Vs. State of Kerala [1989] 179 ITR 508 (Ker.) held that the rate or rates prescribed by a Finance Act is or, subsequently, changed by passing a finance (amendment) Act having retrospective effect from the date from which the original Finance Act was passed or enforced. In such circumstances, the changed rate or rates of tax is or to be applied for the relevant Assessment Year. 10.4 A…

Bajaj Allianz General Insurance Company Ltd., Pune vs. Deputy Commissioner of Income-Tax

ITA 1655/PUN/2015[2007-08]Status: DisposedITAT Pune19 Apr 2022AY 2007-08
For Appellant: Shri Percy J. Pardiwalla &For Respondent: Ms. Divya Bajpai, CIT
Section 14ASection 28Section 43BSection 44

…) 219 ITR 498 that due importance can be given to legislative history and the background of a fiscal statute that had led to its enactment. The Hon'ble Kerala High Court in the case of Bhagavathy Tea Estates Ltd. and others v State of Ker la and others (1988) 179 ITR 508 has also made an observation that the history of an enactment and the reasons which led to its implementation may be used as aids to its construction. In the like manner an amendment Of an omission in the statute has also to be seen in a holistic manner and a logical interpretation should be given in conjunction with tile object of amendment. The…

Deputy Commissioner of Income-Tax vs. Bajaj Allianz General Insurance Company Ltd., Pune

ITA 1645/PUN/2015[2007-08]Status: DisposedITAT Pune19 Apr 2022AY 2007-08
For Appellant: Shri Percy J. Pardiwalla &For Respondent: Ms. Divya Bajpai, CIT
Section 14ASection 28Section 43BSection 44

…) 219 ITR 498 that due importance can be given to legislative history and the background of a fiscal statute that had led to its enactment. The Hon'ble Kerala High Court in the case of Bhagavathy Tea Estates Ltd. and others v State of Ker la and others (1988) 179 ITR 508 has also made an observation that the history of an enactment and the reasons which led to its implementation may be used as aids to its construction. In the like manner an amendment Of an omission in the statute has also to be seen in a holistic manner and a logical interpretation should be given in conjunction with tile object of amendment. The…