Kunhayammed and Others v. State of Kerala

119 STC 505Reported decision#1657 most cited

What is Kunhayammed and Others v. State of Kerala authority for?

A Supreme Court speaking order dismissing a Special Leave Petition (SLP) has two implications: the statement of law contained therein constitutes a declaration of law under Article 141 of the Constitution, and its findings bind the parties and lower authorities.

68

judgments rely on this decision, according to BharatTax’s citation analysis of 366,421 Indian tax judgments — from 2008 to 2022.

Also referred to as

Kunhayammed and Others v. State of Kerala · 119 STC 505 · Special Leave Petition dismissal · speaking order · Article 141 · declaration of law · binding precedent · precedential value of SLP · Supreme Court orders · effect of dismissal

Issues it is cited on

specified fundsection 158besection 113section 92fclarificatory amendmentretrospective amendmentsection 158bbsection 2(24)(x)section 36(1)(va)section 2(24)profits and gains of business or professionsection 43b

Judgments citing Kunhayammed and Others v. State of Kerala

Rajesh Kumar, Faridabad vs. Ward 2(2), Faridabad

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 41/DEL/2022[2018-19]Status: DisposedITAT Delhi04 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: Shri Jitender Wadhva, CAFor Respondent: Ms. Radha Katyal Narang, Senior DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.41/Del./2022 (ASSESSMENT YEAR : 2018-19) Shri Rajesh Kumar, vs. Ward 2 (2), Village and Post Arua, Chandpur, Faridabad. Ballabgarh – 121 004 (Haryana). (PAN : BMJPK2475B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Jitender Wadhva, CA REVENUE BY : Ms. Radha Katyal Narang, Senior DR Date of Hearing : 04.04.2022 Date of Order : 04.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order passed by the National Faceless Appeal Centre (NFAC), Delhi for t…

Connect International Pvt. Ltd., Delhi vs. ITO Ward 6(3), Delhi

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 30/DEL/2022[2019-20]Status: DisposedITAT Delhi04 Apr 2022AY 2019-20

Bench: Shri Amit Shukla

For Appellant: Shri Malav Goswami, AdvocateFor Respondent: Ms. Radha Katyal Narang, Senior DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.29/Del./2022 (ASSESSMENT YEAR : 2018-19) ITA No.30/Del./2022 (ASSESSMENT YEAR : 2019-20) M/s. Connect International Pvt. Ltd., vs. ITO, Ward 6 (3), C/o M.K. Bhatt & Co., Chartered Accountants Delhi. G – 7, Preet Vihar, Delhi – 110 092. (PAN : AAACC5423C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Malav Goswami, Advocate REVENUE BY : Ms. Radha Katyal Narang, Senior DR Date of Hearing : 04.04.2022 Date of Order : 04.04.2022 O R D E R The aforesaid appeals have been filed by the assessee ag…

Connect International Pvt. Ltd., Delhi vs. ITO Ward 6(3), Delhi

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 29/DEL/2022[2018-19]Status: DisposedITAT Delhi04 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: Shri Malav Goswami, AdvocateFor Respondent: Ms. Radha Katyal Narang, Senior DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.29/Del./2022 (ASSESSMENT YEAR : 2018-19) ITA No.30/Del./2022 (ASSESSMENT YEAR : 2019-20) M/s. Connect International Pvt. Ltd., vs. ITO, Ward 6 (3), C/o M.K. Bhatt & Co., Chartered Accountants Delhi. G – 7, Preet Vihar, Delhi – 110 092. (PAN : AAACC5423C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Malav Goswami, Advocate REVENUE BY : Ms. Radha Katyal Narang, Senior DR Date of Hearing : 04.04.2022 Date of Order : 04.04.2022 O R D E R The aforesaid appeals have been filed by the assessee ag…

Multi Max Engineering Work Pvt. Ltd., Delhi vs. Circle 17(2), Delhi

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 1/DEL/2022[2019-20]Status: PendingITAT Delhi04 Apr 2022AY 2019-20

Bench: Shri Amit Shukla

For Appellant: Shri Rohit Aggarwal, CAFor Respondent: Ms. Radha Katyal Narang, Senior DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.1/Del./2022 (ASSESSMENT YEAR : 2019-20) Multi Max Engineering Work Pvt. Ltd., vs. Circle 17 (2), B – 25, Okhla Industrial Area, Phase – I, Delhi. Delhi – 110 020. (PAN : AAFCM0243B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Aggarwal, CA REVENUE BY : Ms. Radha Katyal Narang, Senior DR Date of Hearing : 04.04.2022 Date of Order : 04.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order passed by the National Faceless Appeal Centre (NFAC), De…

M/S Balaji Aluminium Alloys Private Limited, Faridabad vs. DCIT CPC, Bengaluru

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 1190/DEL/2021[2018-19]Status: DisposedITAT Delhi04 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: Shri Jitender Jindal, CAFor Respondent: Ms. Radha Katyal Narang, Senior DR
Section 139(1)Section 143(1)Section 2Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.1190/Del./2021 (ASSESSMENT YEAR : 2018-19) M/s. Balaji Aluminium Alloys Pvt. Ltd., vs. DCIT, CPC, Plot No.3D, Northern Industrial Complex, Bengaluru. 20/3, Mathura Road, Faridabad – 121 006 (Haryana) (PAN : AABCB2141D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Jitender Jindal, CA REVENUE BY : Ms. Radha Katyal Narang, Senior DR Date of Hearing : 04.04.2022 Date of Order : 04.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order passed by the Nat…

Medopharmprivate Ltd, Chennai vs. ACIT, CPC, Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 54/CHNY/2022[2018-19]Status: DisposedITAT Chennai29 Mar 2022AY 2018-19

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.54/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Medopharm Private Ltd., The Assistant Commissioner Of 25, Puliyur 2Nd Main Road, Trustpuram, Vs. Income Tax, Cpc, Kodambakkam, Chennai 600 024. Bengaluru 560 500. [Pan:Aadcm9459R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri M. Karunakaran, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 21.03.2022 घोषणा की तारीख /Date Of Pronouncement : 29.03.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 15.12.2021 Relevant To The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2018-19 On 22.10.2018 Admitting Nil Income. The Cpc, Bengaluru Has Completed The Assessment Under 2

For Appellant: Shri M. Karunakaran, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 139(1)Section 143(1)Section 36(1)(va)Section 43BSection 44A

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.54/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 M/s. Medopharm Private Ltd., The Assistant Commissioner of 25, Puliyur 2nd Main Road, Trustpuram, Vs. Income Tax, CPC, Kodambakkam, Chennai 600 024. Bengaluru 560 500. [PAN:AADCM9459R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri M. Karunakaran, Advocate ""थ" की ओर से/Respon…

The Etikoppaka Coop Agricultural Industrial Society Limited, Visakhapatnam vs. Assistant Commissioner of Income Tax, Circle 2(1), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 260/VIZ/2021[2017-18]Status: DisposedITAT Visakhapatnam08 Mar 2022AY 2017-18

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Shri Sankar Pandi, Sr.DR
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 36(1)(va)

…pra). The Division Bench of the Madras High Court has explained the effect of the dismissal of a special leave petition by a speaking order by relying upon the judgment of the Supreme Court in the case of Kunhayammed and Others v. State of Kerala and another: 119 STC 505 at page 526 in Paragraph 40 and noted the following observations:- "It the order refusing leave to appeal is a speaking order, ie., gives reasons for refusing the grant of leave, then the order has two implications. Firstly, the statement of law contained in the order is a declaration of law by the Supreme Court within the meaning of Article 141…

M/S Udvasit Berojgar Sahakari Shram Samvida Samiti Ltd., Sonbhadra vs. CIT (Exemption), Allahabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 27/ALLD/2021[2018-19]Status: DisposedITAT Allahabad02 Mar 2022AY 2018-19

Bench: Shri.Vijay Pal Raoassessment Year: 2018-19

For Appellant: NoneFor Respondent: Mr. A.K. Singh, Sr. DR
Section 139Section 139(1)Section 2Section 36(1)Section 43B

…cial Exchange's case (supra). The Division Bench of the Madras High Court has explained the effect of the dismissal of a special leave petition by a speaking order by relying upon the judgment of the Supreme Court in the case of Kunhayammed v. State of Kerala 119 STC 505 at page 526 in paragraph 40 and noted the following observations:— 20 'If the order refusing leave to appeal is a speaking order, i.e., gives reasons for refusing the grant of leave, then the order has two implications. Firstly, the statement of law contained in the order is a declaration of law by the Supreme Court within the meaning of article…

Pragati Fashions P. Ltd., Mumbai vs. Dycti (CPC), Bangalore

In the result, assessee’s appeal is allowed

ITA 569/MUM/2021[2018-19]Status: DisposedITAT Mumbai16 Feb 2022AY 2018-19

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalepragati Fashions P Ltd., Vs. Dycti (Cpc) F.P.No. 455, Shree 1 St Floor, Prestige Sadguru Heights, Alpha, Bhavani Shankar Road, Beratenagrahara, Dadar (W) Hosur Road, Uttahalli Mumbai-400028. Hobli,Bangalore- 560100 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccp1730H Appellant .. Respondent Appellant By : Shri. Girish Dave.Sr.Counsel Respondent By : Shri. S.G. Menon.Sr. Dr Date Of Hearing 07.02.2022 Date Of Pronouncement 21.02.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm:

For Appellant: Shri. Girish Dave.Sr.CounselFor Respondent: Shri. S.G. Menon.Sr. DR
Section 143(1)Section 143(3)Section 36(1)(va)Section 43B

…pra). The Division Bench of the Madras High Court has explained the effect of the dismissal of a special leave petition by a speaking order by relying upon the judgment of the Supreme Court in the case of Kunhayammed and Others v. State of Kerala and another: 119 STC 505 at page 526 in Paragraph 40 and noted the following observations:- "It the order refusing leave to appeal is a speaking order, ie., gives reasons for refusing the grant of leave, then the order has two implications. Firstly, the statement of law contained in the order is a declaration of law by the Supreme Court within the meaning of Article 141…

Franch Express Courier Pvt Ltd, Chennai vs. The CIT(A), NFAC, Delhi

In the result, the appeal filed by the assessee is allowed

ITA 523/CHNY/2021[2019-20]Status: DisposedITAT Chennai10 Feb 2022AY 2019-20

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.523/Chny/2021 िनधा"रण वष"/Assessment Year: 2019-20 M/S. Franch Express Courier Pvt. Ltd., The Assistant Director Of No. 199, Hariyan Street, C-Pallavaram, Vs. Income Tax, Cpc, Chennai 600 043. Bengaluru 560 500. [Pan:Aadcf3624P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. Vandana Vyas, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 31.01.2022 घोषणा की तारीख /Date Of Pronouncement : 10.02.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 28.09.2021 Relevant To The Assessment Year 2019-20. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2019-20 On 30.10.2019 Declaring A Total Income Of ₹.39,17,200/-. The Cpc, Bengaluru Has Completed The 2

For Appellant: Ms. Vandana Vyas, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 139(1)Section 143(1)Section 36(1)(va)Section 43BSection 44A

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी. दुगा" राव, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. No.523/Chny/2021 िनधा"रण वष"/Assessment Year: 2019-20 M/s. Franch Express Courier Pvt. Ltd., The Assistant Director of No. 199, Hariyan Street, C-Pallavaram, Vs. Income Tax, CPC, Chennai 600 043. Bengaluru 560 500. [PAN:AADCF3624P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Ms. Vandana Vyas, Advocate ""थ" की ओर से/…

Transsys Solutions Pvt Ltd, Kodambakkam vs. CIT(A), NFAC, Delhi

In the result, the appeal filed by the assessee is allowed

ITA 489/CHNY/2021[2019-20]Status: DisposedITAT Chennai31 Jan 2022AY 2019-20

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.489/Chny/2021 िनधा"रण वष"/Assessment Year: 2019-20 M/S. Transsys Solutions Pvt. Ltd., The Assistant Director Of Plot. Super A 16-17, Rr Towers, Tvk Vs. Income Tax, Industrial Estate, Guindy, Cpc, Bengaluru 560 500. Chennai 600 032. [Pan:Aadct4603N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Pawan Bohra, C.A. ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 25.01.2022 घोषणा की तारीख /Date Of Pronouncement : 31.01.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 21.09.2021 Relevant To The Assessment Year 2019-20. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2019-20 On 25.10.2019. The Cpc, Bengaluru Has Completed The Assessment Under Section 143(1) Of The Income Tax Act

For Appellant: Shri Pawan Bohra, C.AFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43BSection 44A

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.489/Chny/2021 िनधा"रण वष"/Assessment Year: 2019-20 M/s. TransSys Solutions Pvt. Ltd., The Assistant Director of Plot. Super A 16-17, RR Towers, TVK Vs. Income Tax, Industrial Estate, Guindy, CPC, Bengaluru 560 500. Chennai 600 032. [PAN:AADCT4603N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri Pawan Bohra, C.A. ""थ" की ओर से/…

Commercial Auto Sales Pvt. Ltd., Allahabad vs. Assistant Director of Income Tax Centralized Processing Centre, Bengaluru

In the result, appeal filed by the assessee is in ITA No

ITA 15/ALLD/2021[2019-20]Status: DisposedITAT Allahabad20 Jan 2022AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.S K Jaiswal, CAFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

…explained the effect of the dismissal of a special leave petition by a speaking order by relying upon the judgment of the Supreme 27 Assessment Year: 2019-20 Commercial Auto Sales Private Limited, Allahabad Court in the case of Kunhayammed v. State of Kerala 119 STC 505 at page 526 in paragraph 40 and noted the following observations:— 'If the order refusing leave to appeal is a speaking order, i.e., gives reasons for refusing the grant of leave, then the order has two implications. Firstly, the statement of law contained in the order is a declaration of law by the Supreme Court within the meaning of article 141…

Adyar Ananda Bhavan Sweets India P Ltd, Chennai vs. ACIT, Chennai

In the result, both the appeals of the assessee are allowed

ITA 403/CHNY/2021[2019-20]Status: DisposedITAT Chennai08 Dec 2021AY 2019-20

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकर अपीलसं./Ita No.: 402 & 403/Chny/2021 िनधा"रण वष" / Assessment Years: 2018-19 & 2019-20 M/S. Adyar Ananda Bhavan Vs The Acit, Sweets India P Ltd., Central Cirlce - 3(4), No.9, Shastri Nagar, Chennai – 34. M.G. Road, Besant Nagar, Chennai – 600 020. Pan: Aaica 3787F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओ रसे/Appellant By : Shri S. Sridhar, Advocate & Shri Arjunraj, Ca ""यथ" क" ओर से/Respondent By : Shri Durgesh Sumrott, Cit सुनवाई क" तार"ख/Date Of Hearing : 30.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 08.12.2021

For Appellant: Shri S. Sridhar, Advocate &For Respondent: Shri Durgesh Sumrott, CIT
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…pra). The Division Bench of the Madras High Court has explained the effect of the dismissal of a special leave petition by a speaking order by relying upon the judgment of the Supreme Court in the case of Kunhayammed and Others v. State of Kerala and another: 119 STC 505 at page 526 in Paragraph 40 and noted the following observations:- "It the order refusing leave to appeal is a speaking order, ie., gives reasons for refusing the grant of leave, then the order has two implications. Firstly, the statement of law contained in the order is a declaration of law by the Supreme Court within the meaning of Article 141…

Adyar Ananda Bhavan Sweets India P Ltd, Chennai vs. ACIT, Chennai

In the result, both the appeals of the assessee are allowed

ITA 402/CHNY/2021[2018-19]Status: DisposedITAT Chennai08 Dec 2021AY 2018-19

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकर अपीलसं./Ita No.: 402 & 403/Chny/2021 िनधा"रण वष" / Assessment Years: 2018-19 & 2019-20 M/S. Adyar Ananda Bhavan Vs The Acit, Sweets India P Ltd., Central Cirlce - 3(4), No.9, Shastri Nagar, Chennai – 34. M.G. Road, Besant Nagar, Chennai – 600 020. Pan: Aaica 3787F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओ रसे/Appellant By : Shri S. Sridhar, Advocate & Shri Arjunraj, Ca ""यथ" क" ओर से/Respondent By : Shri Durgesh Sumrott, Cit सुनवाई क" तार"ख/Date Of Hearing : 30.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 08.12.2021

For Appellant: Shri S. Sridhar, Advocate &For Respondent: Shri Durgesh Sumrott, CIT
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…pra). The Division Bench of the Madras High Court has explained the effect of the dismissal of a special leave petition by a speaking order by relying upon the judgment of the Supreme Court in the case of Kunhayammed and Others v. State of Kerala and another: 119 STC 505 at page 526 in Paragraph 40 and noted the following observations:- "It the order refusing leave to appeal is a speaking order, ie., gives reasons for refusing the grant of leave, then the order has two implications. Firstly, the statement of law contained in the order is a declaration of law by the Supreme Court within the meaning of Article 141…

Flying Fabrication, Gurgaon vs. ADIT, CPC, Bengalurur

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 1407/DEL/2021[2019-20]Status: DisposedITAT Delhi17 Nov 2021AY 2019-20

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Ms. Swati Talwar, AdvFor Respondent: Shri Mrinal Kumar Das, Sr.D.R
Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 234ASection 234BSection 234CSection 244ASection 36(1)Section 36(1)(v)

…pra). The Division Bench of the Madras High Court has explained the effect of the dismissal of a special leave petition by a speaking order by relying upon the judgment of the Supreme Court in the case of Kunhayammed and Others v. State of Kerala and another: 119 STC 505 at page 526 in Paragraph 40 and noted the following observations:- "It the order refusing leave to appeal is a speaking order, ie., gives reasons for refusing the grant of leave, then the order has two implications. Firstly, the statement of law contained in the order is a declaration of law by the Supreme Court within the meaning of Article 141…

Flying Fabrication, New Delhi vs. DCIT, CPC, Bengaluru

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 1049/DEL/2021[2018-19]Status: DisposedITAT Delhi17 Nov 2021AY 2018-19

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Ms. Swati Talwar, AdvFor Respondent: Shri Mrinal Kumar Das, Sr.D.R
Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 234ASection 234BSection 234CSection 244ASection 36(1)Section 36(1)(v)

…pra). The Division Bench of the Madras High Court has explained the effect of the dismissal of a special leave petition by a speaking order by relying upon the judgment of the Supreme Court in the case of Kunhayammed and Others v. State of Kerala and another: 119 STC 505 at page 526 in Paragraph 40 and noted the following observations:- "It the order refusing leave to appeal is a speaking order, ie., gives reasons for refusing the grant of leave, then the order has two implications. Firstly, the statement of law contained in the order is a declaration of law by the Supreme Court within the meaning of Article 141…

Indian Geotechnical Services, New Delhi vs. ACIT, Circle- 61(1), New Delhi

In the result, the appeal of the Assessee is partly allowed

ITA 622/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Aug 2021AY 2014-15

Bench: Shri R.K. Panda & Shri Vijay Pal Rao

For Appellant: Shri Brij Kishor Anand, C.AFor Respondent: Ms. Anima Barnwal, Sr.D.R

…pra). The Division Bench of the Madras High Court has explained the effect of the dismissal of a special leave petition by a speaking order by relying upon the judgment of the Supreme Court in the case of Kunhayammed and Others v. State of Kerala and another: 119 STC 505 at page 526 in Paragraph 40 and noted the following observations:- "It the order refusing leave to appeal is a speaking order, ie., gives reasons for refusing the grant of leave, then the order has two implications. Firstly, the statement of law contained in the order is a declaration of law by the Supreme Court within the meaning of Article 141…

DCIT, Circle-II, Allahabad vs. Bharat Pumps & Compressors Ltd, Allahabad

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

ITA 148/ALLD/2016[2007-08]Status: DisposedITAT Allahabad12 Aug 2021AY 2007-08

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, C.AFor Respondent: Shri Shantanu Dhamija, CIT (DR)
Section 139(1)Section 143(1)Section 147Section 148Section 36(1)(va)

…cial Exchange's case (supra). The Division Bench of the Madras High Court has explained the effect of the dismissal of a special leave petition by a speaking order by relying upon the judgment of the Supreme Court in the case of Kunhayammed v. State of Kerala 119 STC 505 at page 526 in paragraph 40 and noted the following observations:— 'If the order refusing leave to appeal is a speaking order, i.e., gives reasons for refusing the grant of leave, then the order has two implications. Firstly, the statement of law contained in the order is a declaration of law by the Supreme Court within the meaning of article 141…

DCIT, Circle-II, Allahabad vs. Bharat Pumps & Compressors Ltd, Allahabad

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

ITA 147/ALLD/2016[2005-06]Status: DisposedITAT Allahabad12 Aug 2021AY 2005-06

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, C.AFor Respondent: Shri Shantanu Dhamija, CIT (DR)
Section 139(1)Section 143(1)Section 147Section 148Section 36(1)(va)

…cial Exchange's case (supra). The Division Bench of the Madras High Court has explained the effect of the dismissal of a special leave petition by a speaking order by relying upon the judgment of the Supreme Court in the case of Kunhayammed v. State of Kerala 119 STC 505 at page 526 in paragraph 40 and noted the following observations:— 'If the order refusing leave to appeal is a speaking order, i.e., gives reasons for refusing the grant of leave, then the order has two implications. Firstly, the statement of law contained in the order is a declaration of law by the Supreme Court within the meaning of article 141…

Srinivasa Fashins Pvt Ltd, Chennai vs. ITO Corporate Ward-6(4), Chennai

In the result, the appeal filed by the assessee in ITA

ITA 1396/CHNY/2019[2014-15]Status: DisposedITAT Chennai28 Sept 2020AY 2014-15

Bench: Shri Ramit Kochar & Shri Duvvuru R.L.Reddy)नधा+रण वष+ /Assessment Year: 2014-15 Heard Through Video Conferencing V. M/S.Srinivasa Fashions Pvt. Ltd., The Income Tax Officer, No.57G, Sidco Industrial Estate, Corporate Ward-6(4), Ambattur, Chennai. Chennai-600 098. [Pan: Aaics 9511 R] (अपीलाथ./Appellant) (/0यथ./Respondent) : अपीलाथ. क1 ओर से/ Appellant By Mr.N.Vijay Kumar, Ca : Mr.Ar.V.Sreenivasan, Jcit /0यथ. क1 ओर से /Respondent By : 28.09.2020 सुनवाई क1 तार"ख/Date Of Hearing : 28.09.2020 घोषणा क1 तार"ख /Date Of Pronouncement आदेश / O R D E R Per Ramit Kochar:

For Respondent: 28.09.2020
Section 139(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 68

…cial Exchange's case (supra). The Division Bench of the Madras High Court has explained the effect of the dismissal of a special leave petition by a speaking order by relying upon the judgment of the Supreme Court in the case of Kunhayammed v. State of Kerala 119 STC 505 at page 526 in paragraph 40 and noted the following observations:— 'If the order refusing leave to appeal is a speaking order, i.e., gives reasons for refusing the grant of leave, then the order has two implications. Firstly, the statement of law contained in the order is a declaration of law by the Supreme Court within the meaning of article 14…