CIT v. Mohammed Kunhi

87 ITR 189Reported decision1973#18365 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2020 to 2020.

Judgments citing CIT v. Mohammed Kunhi

The ITO, Kollam vs. Sri.A.Shihabudeen, Kollam

In the result, the appeals filed by the Revenue are dismissed

ITA 568/COCH/2019[2004-05]Status: DisposedITAT Cochin10 Feb 2020AY 2004-05

Bench: Shri Chandra Poojari, Am

For Appellant: Sri.Mrithunjaya Sharma, Sr.DRFor Respondent: Sri.S.Rajagopal, CA
Section 271(1)(c)Section 274

…cost of construction estimated by the estate duty valuer in the context of its reference to the decision in CIT v. Mohammed Kunhi [1973] 87 ITR 198 ?" 9. The question is somewhat unusually framed with a citation of case law in it, CIT v. Mohammed Kunhi [1973] 87 ITR 189 is a decision by the Kerala High Court. It contains a clear ruling that a penalty cannot be levied on the basis merely of an estimate of cost of construction of a building built by an assessee with his funds. In the case before that High Court, an addition was made to the income returned on the score that the cost of construction as disclosed in t…

The ITO, Kollam vs. Sri.A.Shihabudeen, Kollam

In the result, the appeals filed by the Revenue are dismissed

ITA 567/COCH/2019[2003-04]Status: DisposedITAT Cochin10 Feb 2020AY 2003-04

Bench: Shri Chandra Poojari, Am

For Appellant: Sri.Mrithunjaya Sharma, Sr.DRFor Respondent: Sri.S.Rajagopal, CA
Section 271(1)(c)Section 274

…hold that the assessee had a plausible explanation for the disparity between the cost of construction shown by it and the cost of construction estimated by the estate duty valuer in the context of its reference to the decision in CIT v. Mohammed Kunhi [1973] 87 ITR 198 ?" 9. The question is somewhat unusually framed with a citation of case law in it, CIT v. Mohammed Kunhi [1973] 87 ITR 189 is a decision by the Kerala High Court. It contains a clear ruling that a penalty cannot be levied on the basis merely of an estimate of cost of construction of a building built by an assessee with his funds. In the case befor…

The ITO, Kollam vs. Sri.A.Shihabudeen, Kollam

In the result, the appeals filed by the Revenue are dismissed

ITA 566/COCH/2019[2002-03]Status: DisposedITAT Cochin10 Feb 2020AY 2002-03

Bench: Shri Chandra Poojari, Am

For Appellant: Sri.Mrithunjaya Sharma, Sr.DRFor Respondent: Sri.S.Rajagopal, CA
Section 271(1)(c)Section 274

…hold that the assessee had a plausible explanation for the disparity between the cost of construction shown by it and the cost of construction estimated by the estate duty valuer in the context of its reference to the decision in CIT v. Mohammed Kunhi [1973] 87 ITR 198 ?" 9. The question is somewhat unusually framed with a citation of case law in it, CIT v. Mohammed Kunhi [1973] 87 ITR 189 is a decision by the Kerala High Court. It contains a clear ruling that a penalty cannot be levied on the basis merely of an estimate of cost of construction of a building built by an assessee with his funds. In the case befor…

The ITO, Kollam vs. Sri.A.Shihabudeen, Kollam

In the result, the appeals filed by the Revenue are dismissed

ITA 565/COCH/2019[2001-02]Status: DisposedITAT Cochin10 Feb 2020AY 2001-02

Bench: Shri Chandra Poojari, Am

For Appellant: Sri.Mrithunjaya Sharma, Sr.DRFor Respondent: Sri.S.Rajagopal, CA
Section 271(1)(c)Section 274

…cost of construction estimated by the estate duty valuer in the context of its reference to the decision in CIT v. Mohammed Kunhi [1973] 87 ITR 198 ?" 9. The question is somewhat unusually framed with a citation of case law in it, CIT v. Mohammed Kunhi [1973] 87 ITR 189 is a decision by the Kerala High Court. It contains a clear ruling that a penalty cannot be levied on the basis merely of an estimate of cost of construction of a building built by an assessee with his funds. In the case before that High Court, an addition was made to the income returned on the score that the cost of construction as disclosed in t…

The ITO, Kollam vs. Sri.A.Shihabudeen, Kollam

In the result, the appeals filed by the Revenue are dismissed

ITA 564/COCH/2019[2000-01]Status: DisposedITAT Cochin10 Feb 2020AY 2000-01

Bench: Shri Chandra Poojari, Am

For Appellant: Sri.Mrithunjaya Sharma, Sr.DRFor Respondent: Sri.S.Rajagopal, CA
Section 271(1)(c)Section 274

…hold that the assessee had a plausible explanation for the disparity between the cost of construction shown by it and the cost of construction estimated by the estate duty valuer in the context of its reference to the decision in CIT v. Mohammed Kunhi [1973] 87 ITR 198 ?" 9. The question is somewhat unusually framed with a citation of case law in it, CIT v. Mohammed Kunhi [1973] 87 ITR 189 is a decision by the Kerala High Court. It contains a clear ruling that a penalty cannot be levied on the basis merely of an estimate of cost of construction of a building built by an assessee with his funds. In the case befor…

CIT v. Mohammed Kunhi (87 ITR 189) — Cited in 5 Judgments | BharatTax