CIT v. P.N. Krishna Kumar

254 ITR 31High Court2002#20129 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2024 to 2024.

Issues it is cited on

compensatory interestsection 243section 262section 2(40)section 89section 208section 210section 115jaasection 140asection 90asection 115jasection 245d

Judgments citing CIT v. P.N. Krishna Kumar

M/S Santhimadom Ayurnikethan Health Resort & Research Institute Trust, Kochi vs. ACIT Central Circle -2, Kochi

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 919/COCH/2022[2009-10]Status: DisposedITAT Cochin02 May 2024AY 2009-10

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

…ved; there being no dispute that the proceedings were in the instant case restored before the AO with definite findings by the Tribunal. Rather, where the set aside was itself a subject matter of further appeal, it was held in CIT v. P.N. Krishna Kumar [2002] 254 ITR 31 (Ker) that the Tribunal was, in appeal, to decide the question of the validity of the impugned order notwithstanding that the final assessment had been made inasmuch as there cannot be two assessments and, two, the appeal proceedings are only a continuation of the assessment proceedings. We can multiply examples; the case law in the matter being l…

M/S Santhimadom Ayurnikethan Health Resort & Research Institute Trust, Kochi vs. ACIT Central Circle 2, Kochi

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 918/COCH/2022[2008-09]Status: DisposedITAT Cochin02 May 2024AY 2008-09

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

…ved; there being no dispute that the proceedings were in the instant case restored before the AO with definite findings by the Tribunal. Rather, where the set aside was itself a subject matter of further appeal, it was held in CIT v. P.N. Krishna Kumar [2002] 254 ITR 31 (Ker) that the Tribunal was, in appeal, to decide the question of the validity of the impugned order notwithstanding that the final assessment had been made inasmuch as there cannot be two assessments and, two, the appeal proceedings are only a continuation of the assessment proceedings. We can multiply examples; the case law in the matter being l…

M/S Santhimadom Ayurnikethan Health Resort & Research Institute Trust, Kochi vs. ACIT Central Circle -2, Kochi

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 917/COCH/2022[2007-08]Status: DisposedITAT Cochin02 May 2024AY 2007-08

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

…ved; there being no dispute that the proceedings were in the instant case restored before the AO with definite findings by the Tribunal. Rather, where the set aside was itself a subject matter of further appeal, it was held in CIT v. P.N. Krishna Kumar [2002] 254 ITR 31 (Ker) that the Tribunal was, in appeal, to decide the question of the validity of the impugned order notwithstanding that the final assessment had been made inasmuch as there cannot be two assessments and, two, the appeal proceedings are only a continuation of the assessment proceedings. We can multiply examples; the case law in the matter being l…

M/S Santhimadom Ayurnikethan Health Resort & Research Institute Trust, Ernakulam vs. ACIT Central Circle-2, Kochi

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 916/COCH/2022[2005-06]Status: DisposedITAT Cochin02 May 2024AY 2005-06

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

…ved; there being no dispute that the proceedings were in the instant case restored before the AO with definite findings by the Tribunal. Rather, where the set aside was itself a subject matter of further appeal, it was held in CIT v. P.N. Krishna Kumar [2002] 254 ITR 31 (Ker) that the Tribunal was, in appeal, to decide the question of the validity of the impugned order notwithstanding that the final assessment had been made inasmuch as there cannot be two assessments and, two, the appeal proceedings are only a continuation of the assessment proceedings. We can multiply examples; the case law in the matter being l…

CIT v. P.N. Krishna Kumar (254 ITR 31) — Cited in 4 Judgments | BharatTax