Commissioner of Income Tax v. Smt. Vasantha Anirudhan

401 ITR 279High Court2018#25009 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2019.

Judgments citing Commissioner of Income Tax v. Smt. Vasantha Anirudhan

THE COMMISSIONER OF INCOME TAX, COCHIN vs. ST.THOMAS CATHEDRAL CHURCH, TRICHUR

ITR/1/2012HC Kerala13 Nov 2019

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

For Respondent: ST.THOMAS CATHEDRAL CHURCH
Section 11

…es where there is cascading effect it is for the department to urge before the court that a decision on the principle would be expedient. A decision of this court in Commissioner of Income Tax V. Smt. Vasantha Anirudhan (2018) 401 ITR 279 (Ker.) was relied upon in this regard. 6. We are of the considered opinion that in view of the remand made by the hon'ble Supreme Court in Dharmodayam Co. case, the matter requires reconsideration by the Tribunal. Of course, we take note of the fact that in the case of Dharmodayam Co. the Tribunal had ultimately found the issue in favo…

THE COMMISSIONER OF INCOME TAX, COCHIN vs. ST.THOMAS CATHEDRAL CHURCH,IRINJALAKUDA

ITR/4/2005HC Kerala13 Nov 2019

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

For Respondent: ST.THOMAS CATHEDRAL CHURCH
Section 11

…es where there is cascading effect it is for the department to urge before the court that a decision on the principle would be expedient. A decision of this court in Commissioner of Income Tax V. Smt. Vasantha Anirudhan (2018) 401 ITR 279 (Ker.) was relied upon in this regard. 6. We are of the considered opinion that in view of the remand made by the hon'ble Supreme Court in Dharmodayam Co. case, the matter requires reconsideration by the Tribunal. Of course, we take note of the fact that in the case of Dharmodayam Co. the Tribunal had ultimately found the issue in favo…

The Commissioner of Income TAx - IV vs. Orient Longman Pvt. Ltd.

ITTA/244/2012HC Telangana17 Jul 2012

Bench: The Tribunal Was That The Revenue Could Not Have Filed An

For Appellant: THE COMMISSIONER OF INCOME TAXFor Respondent: M.S.RATHI

…d taken in I.T.A. Nos.24 & 28 of 2012. The consideration also has to be first on the litigation policy. 3. On the litigation policy, we notice the judgment of another Division Bench of this Court in Commissioner of Income Tax v. Smt.Vasantha Anirudhan [(2018) 401 ITR 279 (Ker)]. When the monetary limit is computed, the overall demand made by the Revenue in a group of appeals, where the question raised is common, has to be considered. Merely because in each of the appeals the limit is below that specified in the litigation policy, the individual appeals cannot be rejected. What has to be looked at…

Commissioner of Income Tax v. Smt. Vasantha Anirudhan (401 ITR 279) — Cited in 3 Judgments | BharatTax