Kil Kotagiri Tea & Coffee Estates Co. Ltd. v. ITAT

174 ITR 579High Court1988#3251 most cited

What is Kil Kotagiri Tea & Coffee Estates Co. Ltd. v. ITAT authority for?

A mistake apparent on the record, rectifiable under section 154, arises when an assessment order is based on a High Court decision that is subsequently reversed. However, this rectification is only valid if there was a mistake of law at the time the original order was passed, and not merely a review of procedure or facts.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2008 to 2024.

Also referred to as

Kil Kotagiri Tea & Coffee Estates Co. Ltd. v. ITAT · 174 ITR 579 · section 154 · mistake apparent on record · High Court decision reversed · rectification · mistake of law

Issues it is cited on

section 5(b)section 63section 64section 194a(3)section 80p(1)mistake apparent on recordsection 80p(4)section 80p(2)(a)(i)section 80p(2)(a)section 80pgross total incomesection 80p(2)(d)

Judgments citing Kil Kotagiri Tea & Coffee Estates Co. Ltd. v. ITAT

The Punukkannoor Service Cooperative Bank Limited No2722, Perumpuzha vs. Assessing Officer, Ward 2, Kollam

In the result, the appeals filed by the assessee are allowed

ITA 756/COCH/2024[2018-19]Status: DisposedITAT Cochin30 Oct 2024AY 2018-19

Bench: Shri Inturi Rama Rao

For Appellant: Shri Sabu, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 154Section 63Section 64Section 80PSection 80P(2)(a)

…essee-society before granting deduction under section 80P of the Income Tax Act on such interest income. 7.3 As regards the additional grounds are concemed, the Hon ble Kerala High Court in the case of Kil Kotagiri Tea & Coffee Estates Co. Ltd. v. ITAT (1988) 174 ITR 579 (Ker) :1988 Tax PubDT) 1273 (Ker-HC) had held that when an authority has decided on the basis of a decision of the High Court which is subsequently reversed, there would be a rectifiable mistake coming within the section 154 of the Income Tax Act. The Larger Bench of the Hon ble Kerala High Court has reversed the dictum laid down by the judgment…

The Punukkannoor Service Cooperative Bank Limited No2722, Perumpuzha vs. Assessing Officer, Ward 2, Kollam

In the result, the appeals filed by the assessee are allowed

ITA 755/COCH/2024[2015-16]Status: DisposedITAT Cochin30 Oct 2024AY 2015-16

Bench: Shri Inturi Rama Rao

For Appellant: Shri Sabu, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 154Section 63Section 64Section 80PSection 80P(2)(a)

…essee-society before granting deduction under section 80P of the Income Tax Act on such interest income. 7.3 As regards the additional grounds are concemed, the Hon ble Kerala High Court in the case of Kil Kotagiri Tea & Coffee Estates Co. Ltd. v. ITAT (1988) 174 ITR 579 (Ker) :1988 Tax PubDT) 1273 (Ker-HC) had held that when an authority has decided on the basis of a decision of the High Court which is subsequently reversed, there would be a rectifiable mistake coming within the section 154 of the Income Tax Act. The Larger Bench of the Hon ble Kerala High Court has reversed the dictum laid down by the judgment…

The Punukkannoor Service Cooperative Bank Limited No2722, Perumpuzha vs. Assessing Officer, Ward 2, Kollam

In the result, the appeals filed by the assessee are allowed

ITA 754/COCH/2024[2014-15]Status: DisposedITAT Cochin30 Oct 2024AY 2014-15

Bench: Shri Inturi Rama Rao

For Appellant: Shri Sabu, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 154Section 63Section 64Section 80PSection 80P(2)(a)

…essee-society before granting deduction under section 80P of the Income Tax Act on such interest income. 7.3 As regards the additional grounds are concemed, the Hon ble Kerala High Court in the case of Kil Kotagiri Tea & Coffee Estates Co. Ltd. v. ITAT (1988) 174 ITR 579 (Ker) :1988 Tax PubDT) 1273 (Ker-HC) had held that when an authority has decided on the basis of a decision of the High Court which is subsequently reversed, there would be a rectifiable mistake coming within the section 154 of the Income Tax Act. The Larger Bench of the Hon ble Kerala High Court has reversed the dictum laid down by the judgment…

The Punukkannoor Service Cooperative Bank Limited No2722, Perumpuzha vs. Assessing Officer, Ward 2, Kollam

In the result, the appeals filed by the assessee are allowed

ITA 753/COCH/2024[2013-14]Status: DisposedITAT Cochin30 Oct 2024AY 2013-14

Bench: Shri Inturi Rama Rao

For Appellant: Shri Sabu, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 154Section 63Section 64Section 80PSection 80P(2)(a)

…essee-society before granting deduction under section 80P of the Income Tax Act on such interest income. 7.3 As regards the additional grounds are concemed, the Hon ble Kerala High Court in the case of Kil Kotagiri Tea & Coffee Estates Co. Ltd. v. ITAT (1988) 174 ITR 579 (Ker) :1988 Tax PubDT) 1273 (Ker-HC) had held that when an authority has decided on the basis of a decision of the High Court which is subsequently reversed, there would be a rectifiable mistake coming within the section 154 of the Income Tax Act. The Larger Bench of the Hon ble Kerala High Court has reversed the dictum laid down by the judgment…

The Punukkannoor Service Cooperative Bank Limited No2722, Perumpuzha vs. Assessing Officer, Ward 2, Kollam

In the result, the appeals filed by the assessee are allowed

ITA 752/COCH/2024[2012-13]Status: DisposedITAT Cochin30 Oct 2024AY 2012-13

Bench: Shri Inturi Rama Rao

For Appellant: Shri Sabu, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 154Section 63Section 64Section 80PSection 80P(2)(a)

…essee-society before granting deduction under section 80P of the Income Tax Act on such interest income. 7.3 As regards the additional grounds are concemed, the Hon ble Kerala High Court in the case of Kil Kotagiri Tea & Coffee Estates Co. Ltd. v. ITAT (1988) 174 ITR 579 (Ker) :1988 Tax PubDT) 1273 (Ker-HC) had held that when an authority has decided on the basis of a decision of the High Court which is subsequently reversed, there would be a rectifiable mistake coming within the section 154 of the Income Tax Act. The Larger Bench of the Hon ble Kerala High Court has reversed the dictum laid down by the judgment…

The Punukkannoor Service Cooperative Bank Limited No2722, Perumpuzha vs. Assessing Officer, Ward 2, Kollam

In the result, the appeals filed by the assessee are allowed

ITA 751/COCH/2024[2011-12]Status: DisposedITAT Cochin30 Oct 2024AY 2011-12

Bench: Shri Inturi Rama Rao

For Appellant: Shri Sabu, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 154Section 63Section 64Section 80PSection 80P(2)(a)

…essee-society before granting deduction under section 80P of the Income Tax Act on such interest income. 7.3 As regards the additional grounds are concemed, the Hon ble Kerala High Court in the case of Kil Kotagiri Tea & Coffee Estates Co. Ltd. v. ITAT (1988) 174 ITR 579 (Ker) :1988 Tax PubDT) 1273 (Ker-HC) had held that when an authority has decided on the basis of a decision of the High Court which is subsequently reversed, there would be a rectifiable mistake coming within the section 154 of the Income Tax Act. The Larger Bench of the Hon ble Kerala High Court has reversed the dictum laid down by the judgment…

The Punukkannoor Service Cooperative Bank Limited No2722, Perumpuzha vs. Assessing Officer, Ward 2, Kollam

In the result, the appeals filed by the assessee are allowed

ITA 750/COCH/2024[2010-11]Status: DisposedITAT Cochin30 Oct 2024AY 2010-11

Bench: Shri Inturi Rama Rao

For Appellant: Shri Sabu, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 154Section 63Section 64Section 80PSection 80P(2)(a)

…essee-society before granting deduction under section 80P of the Income Tax Act on such interest income. 7.3 As regards the additional grounds are concemed, the Hon ble Kerala High Court in the case of Kil Kotagiri Tea & Coffee Estates Co. Ltd. v. ITAT (1988) 174 ITR 579 (Ker) :1988 Tax PubDT) 1273 (Ker-HC) had held that when an authority has decided on the basis of a decision of the High Court which is subsequently reversed, there would be a rectifiable mistake coming within the section 154 of the Income Tax Act. The Larger Bench of the Hon ble Kerala High Court has reversed the dictum laid down by the judgment…

Lakeshore Hospital and Research Centre Limited, Kochi vs. ACIT, Corporate Circle 1(2), Kochi

In the result, the assessee’s appeal is allowed

ITA 71/COCH/2023[2016-17]Status: DisposedITAT Cochin28 Dec 2023AY 2016-17

Bench: Shri Sanjay Arora & Shri Manomohan Daslakeshore Hospital & Rsearch Dy. Cit, Corporate Circle Centre Ltd. 1(1), C.R. Building, Xvi Maradu, Nh 47 Bye Pass Vs. Is Press Road, Netoor P.O., Kochi 682040 Kochi 682018 [Pan:Aaacl4923A] (Appellant) (Respondent)

For Appellant: Ms. Rohini V. Thampi, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 10Section 143(3)Section 154Section 36(1)(va)Section 43B

…sis of a binding decision by Hon'ble jurisdictional High Court, and toward which the Revenue rightly relies on the decisionsinAsst. CIT vs. Saurashtra Kutch Stock Exchange Ltd. [2008] 305 ITR 227(SC)and KilKotagiri Tea & Coffee Estate Co. Ltd. vs. ITAT [1988] 174 ITR 579 (Ker). The same does not, however, exclude the scope for consideration of the assessee’s case, only on hearing whom a rectification u/s. 154, where prejudicial,could be in lawmade. The issue arising is the consequence of inability to pay in view of the non-acceptance of the payment by the due date due to a technical glitch, which stands establish…

M/S Chempaka Kindergarten Pvt. Ltd., Trivandrum vs. The CIT (Appeals), Circle 1(1), Thiruvananthapuram

In the result, the assessee’s appeal is dismissed

ITA 791/COCH/2022[2019-2020]Status: DisposedITAT Cochin07 Sept 2023AY 2019-2020

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Smt.Telma Raju, AdvocateFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 154Section 2(24)(x)

…e Apex Court or the Hon’ble jurisdictional High Court, even if rendered after the date of the order sought to be rectified (refer: Asst. CIT v. Saurashtra Kutch Stock Exchange Ltd. [2008] 305 ITR 227 (SC); Kil Kotagiri Tea & Coffee Estates Ltd. v. ITAT [1988] 174 ITR 579 (Ker); CIT v. Aruna Luthra [2001] 252 ITR 76 (P&H)). We, accordingly, have no hesitation in, as fairly conceded to by the assessee, dismissing it’s instant appeal as without merit. We decide accordingly. 4. In the result, the assessee’s appeal is dismissed. Order pronounced in the open court on the conclusion of the hearing. (Manomohan Das) Accou…

The ITO, WD-2(2), RG-2, Trivandrum vs. M/S.Nagaroor Service Co-Op Bank Ltd, Trivandrum

In the result, the appeals are disposed on the afore-stated terms

ITA 77/COCH/2019[2015-16]Status: DisposedITAT Cochin31 Aug 2023AY 2015-16

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Respondent: Shri Sajith Kumar Das, CI
Section 80P(1)Section 80P(4)

…019 & Ors. ITO v. The Adichanalloor Farmers SCB Ltd. & Ors. 19.3.2019. The later decision, however, having a retrospective effect, the captioned appellate orders were recalled following the decision in Kil Kotagiri Tea & Coffee Estates Co. Ltd. v. ITAT [1988] 174 ITR 579 (Ker). 3.1 All assessees are co-operative societies registered as Primary Agricultural Credit Societies (PACSs) under the Kerala Co-operative Societies Act, 1969 (Kerala Act). The Tribunal had per the recalled orders set aside the issue of deduction under section 80P(1) of the Income-tax Act, 1961 (‘the Act’ hereinafter) to the file of the Assess…

The ITO, Trivandrum vs. M/S.Perrorkada Service Co-Op Bank Ltd, Trivandrum

In the result, the appeals are disposed on the afore-stated terms

ITA 48/COCH/2019[2015-16]Status: DisposedITAT Cochin31 Aug 2023AY 2015-16

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Respondent: Shri Sajith Kumar Das, CI
Section 80P(1)Section 80P(4)

…019 & Ors. ITO v. The Adichanalloor Farmers SCB Ltd. & Ors. 19.3.2019. The later decision, however, having a retrospective effect, the captioned appellate orders were recalled following the decision in Kil Kotagiri Tea & Coffee Estates Co. Ltd. v. ITAT [1988] 174 ITR 579 (Ker). 3.1 All assessees are co-operative societies registered as Primary Agricultural Credit Societies (PACSs) under the Kerala Co-operative Societies Act, 1969 (Kerala Act). The Tribunal had per the recalled orders set aside the issue of deduction under section 80P(1) of the Income-tax Act, 1961 (‘the Act’ hereinafter) to the file of the Assess…

The ITO, Ward-2(3), Trivandrum vs. M/S.Mundela Serviceco-Op Bank Ltd, Trivandrum

In the result, the appeals are disposed on the afore-stated terms

ITA 143/COCH/2019[2011-12]Status: DisposedITAT Cochin31 Aug 2023AY 2011-12

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Respondent: Shri Sajith Kumar Das, CI
Section 80P(1)Section 80P(4)

…019 & Ors. ITO v. The Adichanalloor Farmers SCB Ltd. & Ors. 19.3.2019. The later decision, however, having a retrospective effect, the captioned appellate orders were recalled following the decision in Kil Kotagiri Tea & Coffee Estates Co. Ltd. v. ITAT [1988] 174 ITR 579 (Ker). 3.1 All assessees are co-operative societies registered as Primary Agricultural Credit Societies (PACSs) under the Kerala Co-operative Societies Act, 1969 (Kerala Act). The Tribunal had per the recalled orders set aside the issue of deduction under section 80P(1) of the Income-tax Act, 1961 (‘the Act’ hereinafter) to the file of the Assess…

The ITO, WD-4, Kollam vs. M/S. the Adichanalloor Farmers Service Co-Op Bank Ltd, Kollam

In the result, the appeals are disposed on the afore-stated terms

ITA 134/COCH/2019[2015-16]Status: DisposedITAT Cochin31 Aug 2023AY 2015-16

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Respondent: Shri Sajith Kumar Das, CI
Section 80P(1)Section 80P(4)

…019 & Ors. ITO v. The Adichanalloor Farmers SCB Ltd. & Ors. 19.3.2019. The later decision, however, having a retrospective effect, the captioned appellate orders were recalled following the decision in Kil Kotagiri Tea & Coffee Estates Co. Ltd. v. ITAT [1988] 174 ITR 579 (Ker). 3.1 All assessees are co-operative societies registered as Primary Agricultural Credit Societies (PACSs) under the Kerala Co-operative Societies Act, 1969 (Kerala Act). The Tribunal had per the recalled orders set aside the issue of deduction under section 80P(1) of the Income-tax Act, 1961 (‘the Act’ hereinafter) to the file of the Assess…

The ITO, WD-2(5), Trivandrum vs. Pazhayakunnumel Service Co-Op Bank Ltd, Trivandrum

In the result, the appeals are disposed on the afore-stated terms

ITA 121/COCH/2019[2015-16]Status: DisposedITAT Cochin31 Aug 2023AY 2015-16

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Respondent: Shri Sajith Kumar Das, CI
Section 80P(1)Section 80P(4)

…019 & Ors. ITO v. The Adichanalloor Farmers SCB Ltd. & Ors. 19.3.2019. The later decision, however, having a retrospective effect, the captioned appellate orders were recalled following the decision in Kil Kotagiri Tea & Coffee Estates Co. Ltd. v. ITAT [1988] 174 ITR 579 (Ker). 3.1 All assessees are co-operative societies registered as Primary Agricultural Credit Societies (PACSs) under the Kerala Co-operative Societies Act, 1969 (Kerala Act). The Tribunal had per the recalled orders set aside the issue of deduction under section 80P(1) of the Income-tax Act, 1961 (‘the Act’ hereinafter) to the file of the Assess…

M/S.Pidavoor Service Co-Op Bank Ltd, Kollam vs. The ITO, WD-4, Kollam

In the result, the appeals are disposed on the afore-stated terms

ITA 414/COCH/2018[2014-15]Status: DisposedITAT Cochin31 Aug 2023AY 2014-15

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Respondent: Shri Sajith Kumar Das, CI
Section 80P(1)Section 80P(4)

…019 & Ors. ITO v. The Adichanalloor Farmers SCB Ltd. & Ors. 19.3.2019. The later decision, however, having a retrospective effect, the captioned appellate orders were recalled following the decision in Kil Kotagiri Tea & Coffee Estates Co. Ltd. v. ITAT [1988] 174 ITR 579 (Ker). 3.1 All assessees are co-operative societies registered as Primary Agricultural Credit Societies (PACSs) under the Kerala Co-operative Societies Act, 1969 (Kerala Act). The Tribunal had per the recalled orders set aside the issue of deduction under section 80P(1) of the Income-tax Act, 1961 (‘the Act’ hereinafter) to the file of the Assess…

The ITO, Ward-2(3), Trivandrum vs. M/S.Mundela Serviceco-Op Bank Ltd, Trivandrum

In the result, the appeals are disposed on the afore-stated terms

ITA 151/COCH/2018[2014-15]Status: DisposedITAT Cochin31 Aug 2023AY 2014-15

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Respondent: Shri Sajith Kumar Das, CI
Section 80P(1)Section 80P(4)

…019 & Ors. ITO v. The Adichanalloor Farmers SCB Ltd. & Ors. 19.3.2019. The later decision, however, having a retrospective effect, the captioned appellate orders were recalled following the decision in Kil Kotagiri Tea & Coffee Estates Co. Ltd. v. ITAT [1988] 174 ITR 579 (Ker). 3.1 All assessees are co-operative societies registered as Primary Agricultural Credit Societies (PACSs) under the Kerala Co-operative Societies Act, 1969 (Kerala Act). The Tribunal had per the recalled orders set aside the issue of deduction under section 80P(1) of the Income-tax Act, 1961 (‘the Act’ hereinafter) to the file of the Assess…

Arayoor Service Co-Operative Bank Ltd. 692 vs. Income Tax Officer

The appeal stands disposed of with the

ITA/8/2022HC Kerala24 Aug 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

Section 143(3)Section 147Section 154

…IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 24TH DAY OF AUGUST 2022 / 2ND BHADRA, 1944 ITA NO. 8 OF 2022 ITA 258/2020 OF I.T.APPELLATE TRIBUNAL,COCHIN BENCH APPELLANT ARAYOOR SERVICE CO-OPERATIVE BANK LTD. 692 ARAYOOR, NEYYATTINKARA, TRIVANDRUM - 695 122. BY ADVS. A.KUMAR P.J.ANILKUMAR G.MINI(1748) P.S.SREE PRASAD RESPONDENT INCOME TAX OFFICER WARD-2(2), TRIVANDRUM - 695 001. OTHER PRESENT: SC Christopher Abraham THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 24.08.2022, THE COURT ON THE SAME DAY DELI…

DCIT, Circle-2(2), New Delhi vs. Anant Raj Ltd., New Delhi

The appeal is allowed partly as indicated above

ITA 5238/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Nov 2020AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Sanjay Goel, CIT-DRFor Respondent: Shri Vinod Kumar Bindal, CA; Ms
Section 143(3)Section 147Section 148Section 50

…bay Dyeing & Mfg. Co. Ltd [1958] 34 ITR 143 (SC). b) L.HridayNarain vs ITO [1970] 78 ITR 26 (SC) c) CIT vs K. N. Oil Industries [1983] 142 ITR 13 (MP) d) NavNirman(P) Ltd vs CIT [1988] 174 ITR 574 (MP) e) KilKotagiri Tea & Coffee Estates Co Ltd vs ITAT [1988] 174 ITR 579 (Ker) f) CIT vs ArunaLuthra [2001] 252 ITR 76 (Punj. &Har.) g) CIT vs Ram Lal Babu Lal [1998] 148 CTR (Punj. &Har.) 643 23 I.T.As. No.4736, 5237 & 5238/DEL/2017 h) Omega Sports & Radio Works vs CIT [1982] 134 ITR 28 (All.) i) Gammon India Ltd vs CIT [1995] 214 ITR 50 (Bom) j) Maharana Mills (P) Ltd vs ITO [1959] 36 ITR 350 (SC) k) Addl. CIT vs…

DCIT, Circle-2(2), New Delhi vs. Anant Raj Ltd., New Delhi

The appeal is allowed partly as indicated above

ITA 5237/DEL/2017[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Sanjay Goel, CIT-DRFor Respondent: Shri Vinod Kumar Bindal, CA; Ms
Section 143(3)Section 147Section 148Section 50

…bay Dyeing & Mfg. Co. Ltd [1958] 34 ITR 143 (SC). b) L.HridayNarain vs ITO [1970] 78 ITR 26 (SC) c) CIT vs K. N. Oil Industries [1983] 142 ITR 13 (MP) d) NavNirman(P) Ltd vs CIT [1988] 174 ITR 574 (MP) e) KilKotagiri Tea & Coffee Estates Co Ltd vs ITAT [1988] 174 ITR 579 (Ker) f) CIT vs ArunaLuthra [2001] 252 ITR 76 (Punj. &Har.) g) CIT vs Ram Lal Babu Lal [1998] 148 CTR (Punj. &Har.) 643 23 I.T.As. No.4736, 5237 & 5238/DEL/2017 h) Omega Sports & Radio Works vs CIT [1982] 134 ITR 28 (All.) i) Gammon India Ltd vs CIT [1995] 214 ITR 50 (Bom) j) Maharana Mills (P) Ltd vs ITO [1959] 36 ITR 350 (SC) k) Addl. CIT vs…

Anant Raj Ltd., New Delhi vs. DCIT, Circle-2(2), New Delhi

The appeal is allowed partly as indicated above

ITA 4736/DEL/2017[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Sanjay Goel, CIT-DRFor Respondent: Shri Vinod Kumar Bindal, CA; Ms
Section 143(3)Section 147Section 148Section 50

…bay Dyeing & Mfg. Co. Ltd [1958] 34 ITR 143 (SC). b) L.HridayNarain vs ITO [1970] 78 ITR 26 (SC) c) CIT vs K. N. Oil Industries [1983] 142 ITR 13 (MP) d) NavNirman(P) Ltd vs CIT [1988] 174 ITR 574 (MP) e) KilKotagiri Tea & Coffee Estates Co Ltd vs ITAT [1988] 174 ITR 579 (Ker) f) CIT vs ArunaLuthra [2001] 252 ITR 76 (Punj. &Har.) g) CIT vs Ram Lal Babu Lal [1998] 148 CTR (Punj. &Har.) 643 23 I.T.As. No.4736, 5237 & 5238/DEL/2017 h) Omega Sports & Radio Works vs CIT [1982] 134 ITR 28 (All.) i) Gammon India Ltd vs CIT [1995] 214 ITR 50 (Bom) j) Maharana Mills (P) Ltd vs ITO [1959] 36 ITR 350 (SC) k) Addl. CIT vs…

Kil Kotagiri Tea & Coffee Estates Co. Ltd. v. ITAT (174 ITR 579) — Cited in 36 Judgments | BharatTax