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

M/S.the Ayalur Service Co-Op Bank Ltd, Palakkad vs. The ITO, WD-5, Palakkad

ITA 154/COCH/2020[2014-15]Status: DisposedITAT Cochin05 Jun 2020AY 2014-15

Bench: Shri George George K

For Appellant: Sri.Rajendran R., CA (Written Submission)For Respondent: Sri.Sajjive (Sr.AR)
Section 154Section 250Section 80PSection 80P(2)Section 80P(4)

…have heard the learned Departmental Representative and perused the material on record and also the written submission filed on behalf of the assessee. The Hon’ble Kerala High Court in the case of Kil Kotagiri Tea & Coffee Estates Co. Ltd. v. ITAT reported in 174 ITR 579 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 of the Hon’ble Kerala High Court in t…

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

ITA 39/COCH/2020[2011-12]Status: DisposedITAT Cochin02 Mar 2020AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K, Jm Asst.Year : 2011-12

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Sri.Mritunjaya Sharma, Sr.DR
Section 154Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…of the society and the adherence to the same in its actual operations. These details were not part of the assessment records. Thus the reliance of the Commissioner(Appeals) on the Kerala High court decision in Kilkotagiri Tea and Coffee Estates Co Ltd Vs ITAT(174 ITR 579) (Kerala)to invoke s.154 is not in order.The Commissioner (Appeals) should have appreciated that the decision in KilKotagiri (supra) has been distinguished by the Supreme Court in Mepco Industries Ltd Vs CIT (319 ITR 208) (SC) where it has been held that s.154 will be valid only in a case where there was mistake of law when the order sought to be…

M/S.Aryanad Service Co-Op Bank Ltd, Trivandrum vs. The ITO, WD-2(3), Triandrum

ITA 727/COCH/2019[2014-15]Status: DisposedITAT Cochin02 Mar 2020AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K, Jm Asst.Year : 2014-15 & S.P. No.128/Coch/2019

For Appellant: Shri Arun Raj S.,AdvFor Respondent: Sri.Mritunjaya Sharma, Sr.DR
Section 154Section 80Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before S/Shri Chandra Poojari, AM & George George K, JM Asst.Year : 2014-15 & S.P. No.128/Coch/2019 M/s. Aryanad Service Co- The Income Tax Officer operative Bank Limited, Vs. Ward -2(3), Trivandrum. Bank Building, Aryanad, Trivandrum-695 542. [PAN : AAAAA 9521F] (Appellant) (Respondent) Appellant by : Shri Arun Raj S.,Adv. Respondent by : Sri.Mritunjaya Sharma, Sr.DR Date of Hearing : 02.03.2020 Date of Pronouncement : 02.03.2020 O R D E R This appeal at the instance of the assessee is directed against the order of the CIT(A), Trivandrum dated 03…

M/S.the Chombal Service Co-Op Bank Ltd, Kozhikkode vs. The ITO, WD-2(2), Kozhikkode

ITA 89/COCH/2020[2010-11]Status: DisposedITAT Cochin20 Feb 2020AY 2010-11

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: --- None ---For Respondent: Sri.Sudhanshu Shekhar Jha
Section 154Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.89/Coch/2020 : Asst.Year 2010-2011 M/s. The Chombal Service Co- The Income Tax Officer operative Bank Limited Vs. Ward -2(2) H.O.Chombala Kozhikode. Chombala Post Vadakara – 673 308. [PAN : AAAAT6777E. (Appellant) (Respondent) Appellant by : --- None --- Respondent by : Sri.Sudhanshu Shekhar Jha Date of Pronouncement : 04.03.2020 Date of Hearing : 04.03.2020 O R D E R Per George George K, JM : This appeal at the instance of the assessee is directed against the order of the CIT(A), d…

M/S.Porkulam Service Co-Op Bank Ltd, Thrissur vs. The ITO, Guruvayoour

ITA 82/COCH/2020[2010-11]Status: DisposedITAT Cochin20 Feb 2020AY 2010-11

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Vipin K.KFor Respondent: Sri.Sudhanshu Shekhar Jha
Section 154Section 80Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…he other hand, strongly supported the orders of the Income-tax authorities. 7. We have heard the rival submissions and perused the material on record. The Hon’ble Kerala High Court in the case of Kil Kotagiri Tea & Coffee Estates Co. Ltd. v. ITAT reported in 174 ITR 579 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 of the Hon’ble Kerala High Court in t…

M/S.Porkulam Service Co-Op Bank Ltd, Thrissur vs. The ITO, Guruvayoour

ITA 81/COCH/2020[2009-10]Status: DisposedITAT Cochin20 Feb 2020AY 2009-10

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Vipin K.KFor Respondent: Sri.Sudhanshu Shekhar Jha
Section 154Section 80Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…he other hand, strongly supported the orders of the Income-tax authorities. 7. We have heard the rival submissions and perused the material on record. The Hon’ble Kerala High Court in the case of Kil Kotagiri Tea & Coffee Estates Co. Ltd. v. ITAT reported in 174 ITR 579 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 of the Hon’ble Kerala High Court in t…

M/S.Vallachira Service Co-Op Society Ltd, Trichur vs. The ITO, Thrissur

ITA 17/COCH/2020[2014-15]Status: DisposedITAT Cochin13 Feb 2020AY 2014-15

Bench: Shri Chandra Poojari

For Appellant: Shri M. Ramdas, FCAFor Respondent: Sri.Mritunjaya Sharma, Sr.DR
Section 143(3)Section 154Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…ra SCB Ltd. ITA Nos.09-12/Coch/2020 M/s. Varavoor SCB Ltd. Jurisdictional High Court could be the reason to rectify the orders of the CIT(A) as held by the Hon’ble Kerala High Court in the case of Kil Kotagiri Tea & Coffee Estates Co. Ltd. v. ITAT reported in 174 ITR 579. In this case, the Jurisdictional High Court 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 j…

M/S.Thanniyam Panchayath Service Co-Op Bank Ltd, Trichur vs. The ITO, WD-2(5), Thrissur

ITA 16/COCH/2020[2010-11]Status: DisposedITAT Cochin13 Feb 2020AY 2010-11

Bench: Shri Chandra Poojari

For Appellant: Shri M. Ramdas, FCAFor Respondent: Sri.Mritunjaya Sharma, Sr.DR
Section 143(3)Section 154Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…ra SCB Ltd. ITA Nos.09-12/Coch/2020 M/s. Varavoor SCB Ltd. Jurisdictional High Court could be the reason to rectify the orders of the CIT(A) as held by the Hon’ble Kerala High Court in the case of Kil Kotagiri Tea & Coffee Estates Co. Ltd. v. ITAT reported in 174 ITR 579. In this case, the Jurisdictional High Court 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 j…

The Sholayar Service Co-Op Bank Ltd, Palakkad vs. The ITO, Palakkad

ITA 58/COCH/2020[2012-13]Status: DisposedITAT Cochin12 Feb 2020AY 2012-13

Bench: Shri Chandra Poojari

For Appellant: Shri Sivadas Chettoor, CAFor Respondent: Sri.Mritunjaya Sharma, Sr.DR
Section 143(3)Section 154Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…and the subsequent judgment of the Jurisdictional High Court could be the reason to rectify the order of the CIT(A) as held by the Hon’ble Kerala High Court in the case of Kil Kotagiri 6 M/s.Sholayur SCB Ltd. Tea & Coffee Estates Co. Ltd. v. ITAT reported in 174 ITR 579. In this case, the Jurisdictional High Court 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 j…

M/S.the Uliyacoil Service Co-Op Bank Ltd, Kollam vs. The ITO, Kollam

ITA 684/COCH/2019[2014-15]Status: DisposedITAT Cochin30 Jan 2020AY 2014-15

Bench: Shri George George K

For Appellant: Shri K.M.V. Pandalai, AdvFor Respondent: Sri.Mritunjaya Sharma, Sr.DR
Section 154Section 250Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN “SMC” BENCH, COCHIN Before Shri George George K, Judicial Member ITA Nos.681-684/Coch/2019: AY 2010-11 to 2012-13 & 2014-15 M/s. Uliyacoil Service Co- The Income Tax Officer operative Bank Limited, Vs. Ward 4, Kollam. Asramam P.O., Kollam-691 002. [PAN:AAAAU 8787B] (Appellant) (Respondent) Appellant by : Shri K.M.V. Pandalai, Adv. Respondent by : Sri.Mritunjaya Sharma, Sr.DR Date of Hearing : 30.01.2020 Date of Pronouncement : 30. 01.2020 O R D E R These appeals at the instance of the assessee are directed against four orders of the CIT(A), Trivandrum, all d…

M/S.the Uliyacoil Service Co-Op Bank Ltd, Kollam vs. The ITO, Kollam

ITA 683/COCH/2019[2012-13]Status: DisposedITAT Cochin30 Jan 2020AY 2012-13

Bench: Shri George George K

For Appellant: Shri K.M.V. Pandalai, AdvFor Respondent: Sri.Mritunjaya Sharma, Sr.DR
Section 154Section 250Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN “SMC” BENCH, COCHIN Before Shri George George K, Judicial Member ITA Nos.681-684/Coch/2019: AY 2010-11 to 2012-13 & 2014-15 M/s. Uliyacoil Service Co- The Income Tax Officer operative Bank Limited, Vs. Ward 4, Kollam. Asramam P.O., Kollam-691 002. [PAN:AAAAU 8787B] (Appellant) (Respondent) Appellant by : Shri K.M.V. Pandalai, Adv. Respondent by : Sri.Mritunjaya Sharma, Sr.DR Date of Hearing : 30.01.2020 Date of Pronouncement : 30. 01.2020 O R D E R These appeals at the instance of the assessee are directed against four orders of the CIT(A), Trivandrum, all d…

M/S.the Uliyacoil Service Co-Op Bank Ltd, Kollam vs. The ITO, Kollam

ITA 682/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Jan 2020AY 2011-12

Bench: Shri George George K

For Appellant: Shri K.M.V. Pandalai, AdvFor Respondent: Sri.Mritunjaya Sharma, Sr.DR
Section 154Section 250Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN “SMC” BENCH, COCHIN Before Shri George George K, Judicial Member ITA Nos.681-684/Coch/2019: AY 2010-11 to 2012-13 & 2014-15 M/s. Uliyacoil Service Co- The Income Tax Officer operative Bank Limited, Vs. Ward 4, Kollam. Asramam P.O., Kollam-691 002. [PAN:AAAAU 8787B] (Appellant) (Respondent) Appellant by : Shri K.M.V. Pandalai, Adv. Respondent by : Sri.Mritunjaya Sharma, Sr.DR Date of Hearing : 30.01.2020 Date of Pronouncement : 30. 01.2020 O R D E R These appeals at the instance of the assessee are directed against four orders of the CIT(A), Trivandrum, all d…

M/S.the Uliyacoil Service Co-Op Bank Ltd, Kollam vs. The ITO, Kollam

ITA 681/COCH/2019[2010-11]Status: DisposedITAT Cochin30 Jan 2020AY 2010-11

Bench: Shri George George K

For Appellant: Shri K.M.V. Pandalai, AdvFor Respondent: Sri.Mritunjaya Sharma, Sr.DR
Section 154Section 250Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN “SMC” BENCH, COCHIN Before Shri George George K, Judicial Member ITA Nos.681-684/Coch/2019: AY 2010-11 to 2012-13 & 2014-15 M/s. Uliyacoil Service Co- The Income Tax Officer operative Bank Limited, Vs. Ward 4, Kollam. Asramam P.O., Kollam-691 002. [PAN:AAAAU 8787B] (Appellant) (Respondent) Appellant by : Shri K.M.V. Pandalai, Adv. Respondent by : Sri.Mritunjaya Sharma, Sr.DR Date of Hearing : 30.01.2020 Date of Pronouncement : 30. 01.2020 O R D E R These appeals at the instance of the assessee are directed against four orders of the CIT(A), Trivandrum, all d…

Deputy Commissioner of Income-Tax vs. Atlas Copco (India) Ltd., Pune

In the result, the appeal of the Revenue is dismissed

ITA 2286/PUN/2014[2005-06]Status: DisposedITAT Pune10 Jan 2018AY 2005-06

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri R. MurlidharFor Respondent: Shri Rajeev Kumar
Section 143(3)Section 154

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No. 2286/PUN/2014 यनधाारण वषा / Assessment Year : 2005-06 Dy. Commissioner of Income Tax, Circle – 8, Pune .......अऩीऱाथी / Appellant बनाम / V/s. Atlas Copco (India) Ltd., Mumbai – Pune Road, Dapodi, Pune-411012 PAN : AAACA4074D ……प्रत्यथी / Respondent Assessee by : Shri R. Murlidhar Revenue by : Shri Rajeev Kumar सुनवाई की तारीख / Date of Hearing : 1…

Grishma Securities P.Ltd, Mumbai vs. ITO 4(1)(2), Mumbai

ITA 7130/MUM/2014[2006-07]Status: DisposedITAT Mumbai26 Aug 2016AY 2006-07
For Appellant: Shri Anuj Kishnadwala-ARFor Respondent: Shri K.V. Vispute-DR
Section 143(3)Section 154Section 254(1)

…) (as also in section 154) is wider in its content than the expression "mistake or error apparent on the face of the record" occurring in rule 1 of Order 47 of the Code of Civil Procedure, 1908 (vide Kil Kotagiri Tea and Coffee Estates Co. Ltd. v. ITAT [1988] 174 ITR 579 (Ker)), it is not necessary for us to enter into the said question in the present case. 39. As stated earlier, the decision was rendered in appeal by the Income-tax Appellate Tribunal, Rajkot. A miscellaneous application came to be filed by the assessee under sub- section (2) of section 254 of the Act stating therein that a decision of the "juris…

Assistant Commnr., Income Tax, Rajkot vs. Saurashtra Kutch Stock Exchange Ltd

C.A. No.-001171-001171 - 2004Supreme Court15 Sept 2008
Section 11Section 12ASection 143Section 154Section 25Section 254

…than the expression “mistake or error apparent on the face of the record” occurring in Rule 1 of Order 47 of the Code of Civil Procedure, 1908 [vide Kil Kotagiri Tea & Coffee Estates Co. Ltd. v. Income-Tax Appellate Tribunal & Ors., (1988) 174 ITR 579 (Ker)], it is not necessary for us to enter into the said question in the present case. 39. As stated earlier, the decision was rendered in appeal by the Income Tax Appellate Tribunal, Rajkot. Miscellaneous Application came to be filed by the assessee under sub- section (2) of Section 254 of the Act stating therein that a decisi…