What is Karimtharuvi Tea Estate Ltd. v. State of Kerala authority for?

The law applicable for an assessment year is the law as it stands amended on the first day of April of that financial year. Any amendments coming into force after April 1st do not apply to the assessments for that year.

How many judgments cite Karimtharuvi Tea Estate Ltd. v. State of Kerala?

136 judgments on BharatTax cite Karimtharuvi Tea Estate Ltd. v. State of Kerala (60 ITR 262), spanning 2010 to 2026.

Which sections of the Income Tax Act does Karimtharuvi Tea Estate Ltd. v. State of Kerala come up under?

It is most often cited in judgments turning on Section 143(3), Section 143(2), Section 142(1), Section 115BBE, Section 1894, Section 10(37).

Karimtharuvi Tea Estate Ltd. v. State of Kerala (60 ITR 262)

Jigneshkumar S. Modi HUF, Surat vs. Income Tax Officer, Ward-1, Bardoli

In the result, the appeal of the assessee is allowed

ITA 544/SRT/2018[2012-13]Status: DisposedITAT Surat26 Jun 2019AY 2012-13

For Appellant: Shri Viresh I. Rudalal (CA) &For Respondent: Shri B.P.K. Panda (Sr. DR)

Section 143(3)Section 147Section 148Section 50CSection 55A

…amendment under the statute is brought 30.9.2009 then it would be applicable from the AY 2010-11. In holding so, we find support & guidance from the judgment of Hon'ble Supreme Court in the case of Karimtharuvi Tea Estate Ltd. Vs. State of Kerela reported in 60 ITR 262 where it was held as under: "10. Now, it is well-settled that the Income-tax Act, as it stands amended on the first day of April of any financial year must apply to the assessments of that year. Any amendments in the Act which come into, force after the first day of April of a financial year, would not apply to the assessment for that year, even i…

Nitin Kumar Gamanlal Modi HUF, Surat vs. Income Tax Officer, Ward-1, Bardoli

In the result, the appeal of the assessee is allowed

ITA 551/SRT/2018[2012-13]Status: DisposedITAT Surat26 Jun 2019AY 2012-13

For Appellant: Shri Viresh I. Rudalal (CA) &For Respondent: Shri B.P.K. Panda (Sr. DR)

Section 143(3)Section 147Section 148Section 50CSection 55A

…amendment under the statute is brought 30.9.2009 then it would be applicable from the AY 2010-11. In holding so, we find support & guidance from the judgment of Hon'ble Supreme Court in the case of Karimtharuvi Tea Estate Ltd. Vs. State of Kerela reported in 60 ITR 262 where it was held as under: "10. Now, it is well-settled that the Income-tax Act, as it stands amended on the first day of April of any financial year must apply to the assessments of that year. Any amendments in the Act which come into, force after the first day of April of a financial year, would not apply to the assessment for that year, even i…

Sanmukhlal Nanubhai Modi HUF, Surat vs. Income Tax Officer, Ward-1, Bardoli, Surat

In the result, the appeal of the assessee is allowed

ITA 550/SRT/2018[2012-13]Status: DisposedITAT Surat26 Jun 2019AY 2012-13

For Appellant: Shri Viresh I. Rudalal (CA) &For Respondent: Shri B.P.K. Panda (Sr. DR)

Section 143(3)Section 147Section 148Section 50CSection 55A

…amendment under the statute is brought 30.9.2009 then it would be applicable from the AY 2010-11. In holding so, we find support & guidance from the judgment of Hon'ble Supreme Court in the case of Karimtharuvi Tea Estate Ltd. Vs. State of Kerela reported in 60 ITR 262 where it was held as under: "10. Now, it is well-settled that the Income-tax Act, as it stands amended on the first day of April of any financial year must apply to the assessments of that year. Any amendments in the Act which come into, force after the first day of April of a financial year, would not apply to the assessment for that year, even i…

DCIT Cen Cir 6(3), Mumbai vs. Skil Infrastructure Ltd, Mumbai

In the result, appeals filed by the assessee stand dismissed

ITA 5786/MUM/2017[2009-10]Status: DisposedITAT Mumbai01 Apr 2019AY 2009-10

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 14ASection 153A

…le of the tax law that the law to be applied is that in force in the assessment year unless otherwise provided expressly or by necessary implication - CIT v. Isthmian Steamship Lines [1951] 20 ITR 572 and Karimtharuvi Tea Estate Ltd. v. State of Kerala [1966] 60 ITR 262. On that principle, it is abundantly clear that when an assessment for the assessment year 1960-61 is to be made and section 24(2) is invoked, it is section 24(2) as in force in that assessment year which has to be applied. That is the provision as amended by the Finance (No.2) Act, 1957. There is no question of the assessee possessing any vested…

Jitinder Singh Chadha, New Delhi vs. Prcit-18, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2732/DEL/2018[2013-14]Status: DisposedITAT Delhi31 Dec 2018AY 2013-14

Bench: Sh. N. K. Saini, Hon’Ble & Smt. Beena A. Pillaiita No. 2732/Del/2018 : Asstt. Year : 2013-14 Mr. Jitindar Singh Chadha, Vs Pr. Cit-18, C-266, Defence Colony, New Delhi-110002 New Delhi-110024 (Appellant) (Respondent) Pan No. Aabpc6181D Assessee By : Sh. R. S. Ahuja, Ca Revenue By : Sh. Kumar Hrishikesh, Cit Dr Date Of Hearing : 04.12.2018 Date Of Pronouncement : 31.12.2018 Order Per N. K. Saini: This Is An Appeal By The Assessee Against The Order Dated 31.03.2018 Of Ld. Pr. Cit-18, New Delhi.

For Appellant: Sh. R. S. Ahuja, CAFor Respondent: Sh. Kumar Hrishikesh, CIT DR

Section 143(3)Section 263Section 55A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. N. K. Saini, Hon’ble Vice President and Smt. Beena A. Pillai, Judicial Member ITA No. 2732/Del/2018 : Asstt. Year : 2013-14 Mr. Jitindar Singh Chadha, Vs Pr. CIT-18, C-266, Defence Colony, New Delhi-110002 New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AABPC6181D Assessee by : Sh. R. S. Ahuja, CA Revenue by : Sh. Kumar Hrishikesh, CIT DR Date of Hearing : 04.12.2018 Date of Pronouncement : 31.12.2018 ORDER Per N. K. Saini, Vice President: This is an appeal by the assessee against the order dated 31.03.2018 of ld. Pr. CIT-18, New De…

Gumpro Drilling Fluids Private Limited, Mumbai vs. Principal Commissioner of Income Tax - 15, Mumbai

The appeal of the assessee is dismissed

ITA 2868/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Oct 2018AY 2013-14

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2013-14 Gumpro Drilling Fluids Vs Pr. Cit-15, Private Limited, Room No.517, 5Th Floor, Opp. Karma Stambha, Aayakar Bhavan, Hazarat Compound, Lbs M. K. Road, Marg, Vikhroli (West), Mumbai-400020 Mumbai-400083 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aadcg2319N "नधा"रती क" ओर से / Assessee By Shri Ashok J. Patil राज"व क" ओर से / Revenue By Shri L.K.S. Dahiya Cit-Dr

Section 120Section 144ASection 263Section 35

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,जी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member Assessment Year: 2013-14 Gumpro Drilling Fluids vs Pr. CIT-15, Private Limited, Room No.517, 5th Floor, Opp. Karma Stambha, Aayakar Bhavan, Hazarat Compound, LBS M. K. Road, Marg, Vikhroli (West), Mumbai-400020 Mumbai-400083 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AADCG2319N "नधा"रती क" ओर से / Assessee by Shri Ashok J. Patil राज"व क" ओर से / Revenue b…

Manoir Petro India Ltd, Mumbai vs. Pr CIT 1, Mumbai

ITA 2626/MUM/2015[2010-11]Status: DisposedITAT Mumbai12 Jul 2018AY 2010-11

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2010-11 Manoir Petro India Limited, Pr. Cit-1 602, B-Wing, Universal Room No.387, बनाम/ Business Park, Chandivali 3Rd Floor, Vs. Farm Road, Off Saki Vihar Aayakar Bhavan, Road, Andheri (East), M. K. Road, Mumbai-400072 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aafcm5210J

Section 263

…] 37 ITR 151 (SC) (para 14), xxvii. Lalchand Bhagat Ambica Ram v. CIT [1959] 37 ITR 288 (SC) (para 14), xxviii. Reliance Jute & Industries Ltd. v. CIT [1979] 120 ITR 921/2 Taxman 417 (SC) (para 15), xxix. Karimtharuvi Tea Estate Ltd. v. State of Kerala [1966] 60 ITR 262 (SC) (para 15), xxx. CIT v. Sunbeam Auto Ltd. [2011] 332 ITR 167/[2010] 189 Taxman 436 (Delhi) (para 16), xxxi. Grindlays Bank Ltd. v. ITO [1978] 115 ITR 799 (Cal.) (para 17), xxxii. Vijay Mallya v. Asstt. CIT [2003] 131 Taxman 477 (Cal.) (para 17), xxxiii. CIT v. J.L. Morrison (India) Ltd. [2014] 366 ITR 593/225 Taxman 17 (Mag.)/46 taxmann.com 21…

Systems America (India) Ltd vs. Addl. Commissioner of Income Tax

In the result, appeal of the assessee is partly allowed and that of the Department is dismissed

ITA 905/DEL/2005[2001-2002]Status: DisposedITAT Delhi12 Jul 2018AY 2001-2002

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Respondent: Sh. M. Baranwal, Sr. DR

Section 10ASection 10A(9)Section 195Section 234BSection 250Section 35DSection 37(1)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL Delhi Bench“G”, New Delhi BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER I.T.A. No. 1492/Del/2005 Assessment Year: 2001-02 Asstt. Commissioner of Income Vs. M/s System America India Ltd., Tax, Circle 7(1), Room No. 312, FB-02, NSIC-STP Complex, Okhla, CR Building, New Delhi New Delhi PAN-AADCS7828J [Appellant] [Respondent] I.T.A. No. 905/Del/2005 Assessment Year: 2001-02 M/s System America India Ltd., Vs. Asstt. Commissioner of Income FB-02, NSIC-STP Complex, Okhla, Tax, Circle 7(1), Room No. 312, New Delhi CR Building, New Delhi PAN-AADCS7…

ACIT, Circle-7(1) vs. System America India Ltd

In the result, appeal of the assessee is partly allowed and that of the Department is dismissed

ITA 1492/DEL/2005[2001-2002]Status: DisposedITAT Delhi12 Jul 2018AY 2001-2002

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Respondent: Sh. M. Baranwal, Sr. DR

Section 10ASection 10A(9)Section 195Section 234BSection 250Section 35DSection 37(1)Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL Delhi Bench“G”, New Delhi BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER I.T.A. No. 1492/Del/2005 Assessment Year: 2001-02 Asstt. Commissioner of Income Vs. M/s System America India Ltd., Tax, Circle 7(1), Room No. 312, FB-02, NSIC-STP Complex, Okhla, CR Building, New Delhi New Delhi PAN-AADCS7828J [Appellant] [Respondent] I.T.A. No. 905/Del/2005 Assessment Year: 2001-02 M/s System America India Ltd., Vs. Asstt. Commissioner of Income FB-02, NSIC-STP Complex, Okhla, Tax, Circle 7(1), Room No. 312, New Delhi CR Building, New Delhi PAN-AADCS7…

Saigal Sea Trade, Mumbai vs. CIT -18, Mumbai

The appeal of the assessee is dismissed

ITA 2511/MUM/2014[2009-10]Status: DisposedITAT Mumbai07 May 2018AY 2009-10

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year: 2009-10 M/S Saigal Sea Trade, Cit-18, J.V. House, 02Nd Floor, D.S. Piramal Chambers, बनाम/ Babrekar Marg, Dadar (West), Mumbai Vs. Mumbai-400028 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aaafs6920K

Section 142(1)Section 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘ई’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘E’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी मनोज कुमार अ"वाल, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Manoj Kumar Aggarwal, Accountant Member Assessment Year: 2009-10 M/s Saigal Sea Trade, CIT-18, J.V. House, 02nd Floor, D.S. Piramal Chambers, बनाम/ Babrekar Marg, Dadar (West), Mumbai Vs. Mumbai-400028 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AAAFS6920K "नधा"रती क" ओर से / Assessee by Shri Jitendra Jain Shri Manjunatha Swamy-CIT राज"व क" ओर से / Revenue by 07/05/2018 सुनवाई…

Gautam Tube Corporation, Mumbai vs. Pr CIT 19, Mumbai

The appeals are disposed of in the above terms

ITA 3609/MUM/2017[2009-10]Status: DisposedITAT Mumbai26 Apr 2018AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 120Section 143(3)Section 144ASection 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘जी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member ITA NOs.3608 & 3609/Mum/2017 Assessment Year: 2008-09 & 2009-10 Gautam Tube Corporation, Pr. CIT-19, 1st Floor, 7, Doshi Bhavan, Room No.228, 02nd Floor, बनाम/ 02nd Carpenter Street, Matru Mandir, Tardeo Raod, Vs. Mumbai-400004 Mumbai-400007 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AADFG0524A "नधा"रती क" ओर से / Assessee by Mr. Rajesh Chamaria…

Gautam Tube Corporation, Mumbai vs. Pr CIT 19, Mumbai

The appeals are disposed of in the above terms

ITA 3608/MUM/2017[2008-09]Status: DisposedITAT Mumbai25 Apr 2018AY 2008-09

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 120Section 143(3)Section 144ASection 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘जी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member ITA NOs.3608 & 3609/Mum/2017 Assessment Year: 2008-09 & 2009-10 Gautam Tube Corporation, Pr. CIT-19, 1st Floor, 7, Doshi Bhavan, Room No.228, 02nd Floor, बनाम/ 02nd Carpenter Street, Matru Mandir, Tardeo Raod, Vs. Mumbai-400004 Mumbai-400007 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AADFG0524A "नधा"रती क" ओर से / Assessee by Mr. Rajesh Chamaria…

Mumbai District Central Co Op Bank Ltd, Mumbai vs. CIT 1(1), Mumbai

The appeals are disposed of in the above terms

ITA 3198/MUM/2015[2010-11]Status: DisposedITAT Mumbai22 Mar 2018AY 2010-11

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2010-11 The Mumbai District Cit-1, Aayakar Bhavan बनाम/ Central Co-Op. Bank Ltd. M.K. Road, Mumbai Bank Bhavan Mumbai 400 020 Vs. 207, D.H. Road, Fort Mumbai 400 001 (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. Aaaam3185D यनधाारयती की ओर से / Assessee By Shri Amar Gahlot याजस्व की ओर से / Revenue By Shri B. Srinivas, Cit-Dr ुनवाई की तायीख / Date Of Hearing : 22/03/2018 आदेश की तायीख /Date Of Order: 22/03/2018

Section 143(1)Section 143(2)Section 143(3)Section 263

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ, जे, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “J”, MUMBAI श्री जोगगन्दय स िंह, न्मायमक दस्म एवुं श्री एन. के. प्रधान, रेखा दस्म, के भक्ष Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2010-11 The Mumbai District CIT-1, Aayakar Bhavan बनाम/ Central Co-op. Bank Ltd. M.K. Road, Mumbai Bank Bhavan Mumbai 400 020 Vs. 207, D.H. Road, Fort Mumbai 400 001 (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. AAAAM3185D यनधाारयती की ओर से / Assessee by Shri Amar Gahlot याजस्व की ओर से / Revenue by Shri B. Srinivas, C…

Sonali Roy, Kolkata vs. PCIT-17, Kolkata

In the result, assessee’s appeal stands allowed

ITA 1329/KOL/2017[2012-13]Status: DisposedITAT Kolkata28 Feb 2018AY 2012-13

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2012-13 Sonali Roy V/S. Pr. Commissioner Of V-5, Block-B, Meena Income Tax-17, Residency, Baguihati, Maniktala, Uttarapan Kolkata-59 Complex, Civic Centre, [Pan No.Afppr 4436 P] Kolkata-54 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Manish Tiwari, Ar अपीलाथ" क" ओर से/By Appellant Shri G. Mallikarjuna, Cit-Dr ""यथ" क" ओर से/By Respondent 10-01-2018 सुनवाई क" तार"ख/Date Of Hearing 28-02-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- The Assessee Has Filed This Appeal Dispute The Order Of Pr. Commissioner Of Income Tax-17, Kolkata Passed U/S. 263 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 29.03.2017 Set Aside The Assessment Order Dated 25.03.2015 U/S 143(3) Of The Act For Assessment Year 2012-13 With A Direction To Re-Do The Assessment In Respect Of Issue Therein. The Assessee Has Raised Following Grounds:- “1. That The Findings Of Ld. Pr. Clt Kolkata-17 That Assessing Officer First Recorded His Decision Of Referring The Matter To Ova In The Order Sheet & Then Passing Of Order U/S 143(3) Was Recorded Do Not Support The Languages Used In Section 55A Of It Act, 1961 Which Speaks For Actual Reference To Dvo But Not "Decision" To Make Reference. 2. That The Ld. Pr. Cit, Kolkata-17 Having Admitted That Reference To Dvo & Passing Of Order U/S 143(3) Had Been Done On The Same Day Is Wrong & Unjustified In Drawing Conclusion That The Decision For Referring To Dvo Was Taken Before Passing Order U/S 143(3) Without Any Other Supporting Evidence.

Section 143(3)Section 263Section 55A

…amendment under the statute is brought 30.9.2009 then it would be applicable from the AY 2010-11. In holding so, we find support & guidance from the judgment of Hon’ble Supreme Court in the case of Karimtharuvi Tea Estate Ltd. Vs. State of Kerela reported in 60 ITR 262 where it was held as under : “10. Now, it is well-settled that the Income-tax Act, as it stands amended on the first day of April of any financial year must apply to the assessments of that year. Any amendments in the Act which come into, force after the first day of April of a financial year, would not apply to the assessment for that year, even…

Startech Engineers, Mumbai vs. Pr CIT 22, Mumbai

The appeals are disposed of in the above terms

ITA 3898/MUM/2017[2012-13]Status: DisposedITAT Mumbai01 Feb 2018AY 2012-13

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2012-13 Startech Engineers, Pr. Commissioner Of G-12, Sinhgarjane Soc. Income Tax-22, बनाम/ Maratha Colony, Room No.409, 4Th Floor, Vs. Santracruz (E), Piramal Chambers, Parel Mumbai-400055 Mumbai-400012 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aaxfs3063J "नधा"रती क" ओर से / Assessee By Shri D.C.Saboo & Shri Shyam Saboo राज"व क" ओर से / Revenue By Shri Manjunatha Swamy-Dr

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263

…] 37 ITR 151 (SC) (para 14), xxvii. Lalchand Bhagat Ambica Ram v. CIT [1959] 37 ITR 288 (SC) (para 14), xxviii. Reliance Jute & Industries Ltd. v. CIT [1979] 120 ITR 921/2 Taxman 417 (SC) (para 15), xxix. Karimtharuvi Tea Estate Ltd. v. State of Kerala [1966] 60 ITR 262 (SC) (para 15), xxx. CIT v. Sunbeam Auto Ltd. [2011] 332 ITR 167/[2010] 189 Taxman 436 (Delhi) (para 16), xxxi. Grindlays Bank Ltd. v. ITO [1978] 115 ITR 799 (Cal.) (para 17), 11 Startech Engineers xxxii. Vijay Mallya v. Asstt. CIT [2003] 131 Taxman 477 (Cal.) (para 17), xxxiii. CIT v. J.L. Morrison (India) Ltd. [2014] 366 ITR 593/225 Taxman 17 (…