CIT v. Malayala Manorama Limited

95 Taxmann.com 136High Court#14517 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(3)Section 147Section 148Section 149Section 2(22)(e)Section 263

Issues it is cited on

accumulated profitsmaterial facts necessary for assessmentsection 2(22)deemed dividendsection 2(22)(e)kelvinatorreasoned orderchange of opinionsection 149liable to taxagricultural incomereason to believe

Judgments citing CIT v. Malayala Manorama Limited

Nellikkote Kunhipari Mohammedali, Kozhikode vs. ACIT Circle-1(1), Kozhikode

In the result, appeal filed by the assessee stands allowed

ITA 888/COCH/2024[2006-07]Status: DisposedITAT Cochin15 Jul 2025AY 2006-07

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri Surendranath Rao, CAFor Respondent: Sri Suresh Sivanandan, CIT-DR
Section 143(3)Section 148Section 2(22)(e)Section 263

…1 ITA No.880, 888 & 881/Coch/2024 Nellikkote Kunhipari Mohammedali vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SONJOY SARMA, JM ITA No.880, 888 & 881/Coch/2024 Assessment Years: 2004-05, 2006-07 & 2007-08 Nellikkote Kunhipari Mohammedali .......... Appellant 6/1183, Kunhipari Buildings, Cherootty Road, Calicut-673032. PAN: ADTPM0491P vs. ACIT .......... Respondent Circle-1(1), Kozhikode. Appellant by: Shri Surendranath Rao, CA Respondent by: Sri Suresh Sivanandan, CIT-DR Date of Hearing: 03.06.2025 Date of Pronouncement: 15.07.2025 O R D E R Per: Inturi Ra…

Nellikkote Kunhipari Mohammedali, Kozhikode vs. ACIT Circle-1(1), Kozhikode

In the result, appeal filed by the assessee stands allowed

ITA 881/COCH/2024[2007-08]Status: DisposedITAT Cochin15 Jul 2025AY 2007-08

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri Surendranath Rao, CAFor Respondent: Sri Suresh Sivanandan, CIT-DR
Section 143(3)Section 148Section 2(22)(e)Section 263

…1 ITA No.880, 888 & 881/Coch/2024 Nellikkote Kunhipari Mohammedali vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SONJOY SARMA, JM ITA No.880, 888 & 881/Coch/2024 Assessment Years: 2004-05, 2006-07 & 2007-08 Nellikkote Kunhipari Mohammedali .......... Appellant 6/1183, Kunhipari Buildings, Cherootty Road, Calicut-673032. PAN: ADTPM0491P vs. ACIT .......... Respondent Circle-1(1), Kozhikode. Appellant by: Shri Surendranath Rao, CA Respondent by: Sri Suresh Sivanandan, CIT-DR Date of Hearing: 03.06.2025 Date of Pronouncement: 15.07.2025 O R D E R Per: Inturi Ra…

Nellikkote Kunhipari Mohammedali, Kozhikode vs. ACIT Circle-1(1), Kozhikode

In the result, appeal filed by the assessee stands allowed

ITA 880/COCH/2024[2004-05]Status: DisposedITAT Cochin15 Jul 2025AY 2004-05

Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm

For Appellant: Shri Surendranath Rao, CAFor Respondent: Sri Suresh Sivanandan, CIT-DR
Section 143(3)Section 148Section 2(22)(e)Section 263

…1 ITA No.880, 888 & 881/Coch/2024 Nellikkote Kunhipari Mohammedali vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SONJOY SARMA, JM ITA No.880, 888 & 881/Coch/2024 Assessment Years: 2004-05, 2006-07 & 2007-08 Nellikkote Kunhipari Mohammedali .......... Appellant 6/1183, Kunhipari Buildings, Cherootty Road, Calicut-673032. PAN: ADTPM0491P vs. ACIT .......... Respondent Circle-1(1), Kozhikode. Appellant by: Shri Surendranath Rao, CA Respondent by: Sri Suresh Sivanandan, CIT-DR Date of Hearing: 03.06.2025 Date of Pronouncement: 15.07.2025 O R D E R Per: Inturi Ra…

Jubilee Mission Hospital, Kakkanad vs. The DCIT, Kochi

In the result, the appeals filed by the assessee in ITA Nos

ITA 91/COCH/2022[2013-14]Status: DisposedITAT Cochin14 Sept 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

…ITA Nos.88 TO 91/Coch/2022 Jubilee Mission Hospital, Thrissur IN THE INCOME TAX APPELLATE TRIBUNAL BENCH: KOCHIN BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.88 to 91/Cochin/2022 Assessment Year: 2008-09 to 2010-11 & 2013-14 Jubilee Mission Hospital Deputy Commissioner of Bishop Alappat Road Income-tax Thrissur 680 005 Vs. Exemption Circle Kochi PAN NO : AAAAJ1080J APPELLANT RESPONDENT Appellant by : Sri Surendranath Rao, A.R. Respondent by : Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing : 14.09.2022 Date of Pronouncement : 14.09.2022 O R D E R PER CHAN…

Jubilee Mission Hospital., Thrissur vs. The DCIT, Kochi

In the result, the appeals filed by the assessee in ITA Nos

ITA 90/COCH/2022[2010-11]Status: DisposedITAT Cochin14 Sept 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

…ITA Nos.88 TO 91/Coch/2022 Jubilee Mission Hospital, Thrissur IN THE INCOME TAX APPELLATE TRIBUNAL BENCH: KOCHIN BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.88 to 91/Cochin/2022 Assessment Year: 2008-09 to 2010-11 & 2013-14 Jubilee Mission Hospital Deputy Commissioner of Bishop Alappat Road Income-tax Thrissur 680 005 Vs. Exemption Circle Kochi PAN NO : AAAAJ1080J APPELLANT RESPONDENT Appellant by : Sri Surendranath Rao, A.R. Respondent by : Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing : 14.09.2022 Date of Pronouncement : 14.09.2022 O R D E R PER CHAN…

Jubilee Mission Hospital, Thrissur vs. The DCIT, Kochi

In the result, the appeals filed by the assessee in ITA Nos

ITA 89/COCH/2022[2009-10]Status: DisposedITAT Cochin14 Sept 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

…ITA Nos.88 TO 91/Coch/2022 Jubilee Mission Hospital, Thrissur IN THE INCOME TAX APPELLATE TRIBUNAL BENCH: KOCHIN BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.88 to 91/Cochin/2022 Assessment Year: 2008-09 to 2010-11 & 2013-14 Jubilee Mission Hospital Deputy Commissioner of Bishop Alappat Road Income-tax Thrissur 680 005 Vs. Exemption Circle Kochi PAN NO : AAAAJ1080J APPELLANT RESPONDENT Appellant by : Sri Surendranath Rao, A.R. Respondent by : Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing : 14.09.2022 Date of Pronouncement : 14.09.2022 O R D E R PER CHAN…

Jubilee Mission Hospital, Thrissur vs. The DCIT, Thrissur

In the result, the appeals filed by the assessee in ITA Nos

ITA 88/COCH/2022[2008-09]Status: DisposedITAT Cochin14 Sept 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

…ITA Nos.88 TO 91/Coch/2022 Jubilee Mission Hospital, Thrissur IN THE INCOME TAX APPELLATE TRIBUNAL BENCH: KOCHIN BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.88 to 91/Cochin/2022 Assessment Year: 2008-09 to 2010-11 & 2013-14 Jubilee Mission Hospital Deputy Commissioner of Bishop Alappat Road Income-tax Thrissur 680 005 Vs. Exemption Circle Kochi PAN NO : AAAAJ1080J APPELLANT RESPONDENT Appellant by : Sri Surendranath Rao, A.R. Respondent by : Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing : 14.09.2022 Date of Pronouncement : 14.09.2022 O R D E R PER CHAN…

CIT v. Malayala Manorama Limited (95 Taxmann.com 136) — Cited in 7 Judgments | BharatTax