Kunhayammed v. State of Kerala

245 ITR 360Supreme Court of India2000#209 most cited

What is Kunhayammed v. State of Kerala authority for?

An order refusing special leave to appeal to the Supreme Court, whether speaking or non-speaking, does not attract the doctrine of merger, meaning the order under challenge is not substituted.

361

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2010 to 2026.

Also referred to as

Kunhayammed v. State of Kerala · doctrine of merger · special leave to appeal · refusal of SLP · speaking order · non-speaking order · section 136 · order substitution · Supreme Court · appellate order effect

Also reported as

113 Taxmann 470

Sections most often in play

Section 148Section 147Section 144BSection 148ASection 151ASection 250Section 143(3)Section 136

Issues it is cited on

doctrine of mergersection 114(e)section 136section 43(3)section 193section 196sanction under section 151non-speaking ordersection 151asection 144asection 114section 151(2)

Judgments citing Kunhayammed v. State of Kerala

DCIT Circle-3(1)(1), Intl. Taxation, New Delhi vs. Westin Hotel Management L.P., Noida

In the result, appeals are dismissed

ITA 1613/DEL/2023[2019-20]Status: DisposedITAT Delhi22 Sept 2023AY 2019-20

Bench: Shri Saktijit Dey, Hon’Ble Vice- & Dr. B.R.R. Kumarassessment Year: 2018-19 With Assessment Year: 2019-20 Dcit, Vs. Westin Hotel Management Circle -3(1)(1), L.P., International Taxation, C/O- Nangia & Co., A-109, New Delhi Sector-136, Noida, Uttar Pradesh Pan :Aaafw9088N (Appellant) (Respondent)

Section 9(1)(vii)

…has been challenged and is pending adjudication before the Supreme Court, yet there is no stay of the said judgment till date. Consequently, in view of the judgments passed by the Supreme Court in Kunhayammed and Others vs. State of Kerala and Another, (2000) 6 SCC 359 and Shree Chamundi Mopeds Ltd. Vs. Church of South India Trust Association CSI Cinod Secretariat, Madras (1992) 3 SCC 1, the present appeals are dismissed being covered by the judgment passed by the learned predecessor Division Bench in Sheraton International Inc. (supra). 7. However, it is clarified that the order passed in the present appeals sha…

DCIT, Circle 3(1)(1), International Taxation, New Delhi vs. Westin Hotel Mmanagement L.P., Noida

In the result, appeals are dismissed

ITA 1612/DEL/2023[2018-19]Status: DisposedITAT Delhi22 Sept 2023AY 2018-19

Bench: Shri Saktijit Dey, Hon’Ble Vice- & Dr. B.R.R. Kumarassessment Year: 2018-19 With Assessment Year: 2019-20 Dcit, Vs. Westin Hotel Management Circle -3(1)(1), L.P., International Taxation, C/O- Nangia & Co., A-109, New Delhi Sector-136, Noida, Uttar Pradesh Pan :Aaafw9088N (Appellant) (Respondent)

Section 9(1)(vii)

…has been challenged and is pending adjudication before the Supreme Court, yet there is no stay of the said judgment till date. Consequently, in view of the judgments passed by the Supreme Court in Kunhayammed and Others vs. State of Kerala and Another, (2000) 6 SCC 359 and Shree Chamundi Mopeds Ltd. Vs. Church of South India Trust Association CSI Cinod Secretariat, Madras (1992) 3 SCC 1, the present appeals are dismissed being covered by the judgment passed by the learned predecessor Division Bench in Sheraton International Inc. (supra). 7. However, it is clarified that the order passed in the present appeals sha…

M/S Wevin Private Limited, Bangalore vs. Pr. Commissioner of Income-Tax, Circle-7(1)(1), Bangalore

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

ITA 367/BANG/2023[2011-12]Status: DisposedITAT Bangalore02 Aug 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2011-12

For Appellant: Shri L. Bharath, A.RFor Respondent: Shri V. Parithivel, D.R
Section 201Section 250Section 254

…his Court has been challenged and is pending adjudication before the Supreme Court, yet there is no stay of the said judgment till date. Consequently, in view of the judgments passed by the Supreme Court in Kunhayammed v. State of Kerala (2000] 113 Taxman 470/245 ITR 360 and Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association [1992] 3 SCC 1, the present appeal is dismissed being covered by the judgment passed by the learned predecessor Division Bench in IL & FS Energy Development Co. Ltd. (supra) and Cheminvest Ltd. v. CIT [2015] 61 taxmann.com 118/234 Taxman 761/378 ITR 33 (Delhi). 10. Accordin…

Elara Capital (India) Private Limited, Mumbai vs. ACIT- Circle 6(2)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1569/MUM/2023[2017-18]Status: DisposedITAT Mumbai31 Jul 2023AY 2017-18

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2017-18 Elara Capital (India) Pvt. Ltd., The Acit-Circle 6(2)(2), Tower 3, 21St Floor, One Room No. 506, 5Th Floor, Vs. International Center, Senapati Aayakar Bhavan, Maharshi Bapat Marg, Elphinstone Karve Road, Mumbai- Road (West), Mumbai-400013. 400020. Pan No. Aabce 6487 B Appellant Respondent

For Appellant: Mr. Milind DattaniFor Respondent: Mr. P.D. Chogule (Addl. CIT)
Section 14A

…dgments dgments passed passed passed by by by the the the Supreme Supreme Supreme Court Court Court in Kunhayammed and Others vs. State of Kerala and Kunhayammed and Others vs. State of Kerala and Kunhayammed and Others vs. State of Kerala and Another, (2000) 6 SCC 359 and Shree Chamundi Mopeds Ltd. , (2000) 6 SCC 359 and Shree Chamundi Mopeds Ltd. , (2000) 6 SCC 359 and Shree Chamundi Mopeds Ltd. Vs. Church of South India Trust Association CSI Cinod Vs. Church of South India Trust Association CSI Cinod Vs. Church of South India Trust Association CSI Cinod Secretariat, Madras (1992) 3 SCC 1, the present appeal is…

DCIT 3(2), Mumbai vs. Idea Cellular Ltd, Mumbai

In the result, the appeal filed by the assessee is partly allowed for statistical purposes and the appeal filed by the revenue is dismissed

ITA 3674/MUM/2014[2009-10]Status: DisposedITAT Mumbai27 Jul 2023AY 2009-10

Bench: Shri Vikas Awasthy & Shri Gagan Goyal

For Appellant: Shri J. D. Mistry /Manish PadhiarFor Respondent: Shri T. Shankar, CIT-DR
Section 194Section 250Section 40

…his Court has been challenged and is pending adjudication before the Supreme Court, yet there is no stay of the said judgment till date. Consequently, in view of the judgments passed by the Supreme Court in Kunhayammed v. State of Kerala [2000] 113 Taxman 470/245 ITR 360 and Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association [1992] 3 SCC 1, the present appeal is dismissed being covered by the judgment passed by the learned predecessor Division Bench in IL & FS Energy Development Co. Ltd. (supra) and Cheminvest Ltd. v. CIT [2015] 61 taxmann.com 118/234 Taxman 761/378 ITR 33 (Delhi). 10. Accordi…

Idea Cellular Limited, Mumbai vs. Dy. Comm of Income Tax-Circle 3(2), Mumbai

In the result, the appeal filed by the assessee is partly allowed for statistical purposes and the appeal filed by the revenue is dismissed

ITA 3424/MUM/2014[2009-10]Status: DisposedITAT Mumbai27 Jul 2023AY 2009-10

Bench: Shri Vikas Awasthy & Shri Gagan Goyal

For Appellant: Shri J. D. Mistry /Manish PadhiarFor Respondent: Shri T. Shankar, CIT-DR
Section 194Section 250Section 40

…his Court has been challenged and is pending adjudication before the Supreme Court, yet there is no stay of the said judgment till date. Consequently, in view of the judgments passed by the Supreme Court in Kunhayammed v. State of Kerala [2000] 113 Taxman 470/245 ITR 360 and Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association [1992] 3 SCC 1, the present appeal is dismissed being covered by the judgment passed by the learned predecessor Division Bench in IL & FS Energy Development Co. Ltd. (supra) and Cheminvest Ltd. v. CIT [2015] 61 taxmann.com 118/234 Taxman 761/378 ITR 33 (Delhi). 10. Accordi…

M/S. Bhatia Global Trading Ltd., Indore vs. The DCIT 1(1), Indore

In the result, appeal of assessee is partly allowed

ITA 247/IND/2017[2012-13]Status: DisposedITAT Indore26 Jul 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanibhatia Global Trading Ltd. Dcit 1(1) Through Official Liquidator Indore Old Cia Building, 1St Floor Vs. Opp. G.P.O. Residency Area, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaacb6751 C Assessee By None Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 10.05.2023 Date Of Pronouncement 26 .07.2023

Section 143(3)Section 144C(13)Section 144C(5)Section 14A

…has been challenged and is pending adjudication before the Supreme Court, yet there is no stay of the said judgment till date. Consequently, in view of the judgments passed by the Supreme Court in Kunhayammed and Others vs. State of Kerala and Another, (2000) 6 SCC 359 and Shree Chamundi Mopeds Ltd. Vs. Church of South India Trust Association CSI Cinod Secretariat, Madras (1992) 3 SCC 1, the present appeal is dismissed being covered by the judgment passed by the learned predecessor Division Bench in PCIT vs. IL & FS Energy Development Company Ltd (supra) and Cheminvest Limited vs. Commissioner of Income Tax-VI, (…

E H Building Consultancy Pvt. Ltd., Chennai vs. ITO, Corporate Ward 2(1), Chennai

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 459/CHNY/2023[2012-13]Status: DisposedITAT Chennai19 Jul 2023AY 2012-13

Bench: Shri V. Durga Raoआयकर अपील सं./I.T.A. No.459/Chny/2023 िनधा"रण वष"/Assessment Year: 2012-13 Eh Building Consultancy Pvt. Ltd., Vs. The Income Tax Officer, Flat No. 1C, First Floor, Gowri Chitra Corporate Ward 2(1), Garden Complex, 88/4, Arcot Road, Chennai. Vadapalani, Chennai 600 026. [Pan:Aabce8062E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Tarun, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 13.07.2023 घोषणा की तारीख /Date Of Pronouncement : 19.07.2023 आदेश /O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi Dated 15.02.2023 Relevant To The Assessment Year 2012-13. 2. Brief Facts Of The Case Are That The Assessee Has Filed The Return Of Income For The Assessment Year 2012-13 On 30.09.2012 With Returned Income Of ₹.Nil. The Return Of Income Was Processed Under Section 143(1) Of The Income Tax Act, 1961 [“Act” In Short] Dated 15.03.2013. Thereafter, The Case Was Selected For Scrutiny Through Nd Notice Under 2

For Appellant: Shri G. Tarun, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 143(1)Section 143(2)Section 143(3)Section 14A

…has been challenged and is pending adjudication before the Supreme Court, yet there is no stay of the said judgment till date. Consequently, in view of the judgments passed by the Supreme Court in Kunhayammed and Others vs. State of Kerala and Another, (2000) 6 SCC 359 and Shree Chamundi Mopeds Ltd. Vs. Church of South India Trust Association CSI Cinod Secretariat, Madras (1992) 3 SCC 1, the present appeal is dismissed being covered by the judgment passed by the learned predecessor Division Bench in PCIT vs. IL & FS Energy Development Company Ltd (supra) and Cheminvest Limited vs. Commissioner of Income Tax-VI, (…

M/S. Calcutta Springs Ltd., Kolkata vs. D.C.I.T., CC- 1(2), Kolkata

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

ITA 769/KOL/2022[2019-2020]Status: DisposedITAT Kolkata11 Jul 2023AY 2019-2020

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Section 14ASection 2(24)(x)Section 36(1)(va)

…has been challenged and is pending adjudication before the Supreme Court, yet there is no stay of the said judgment till date. Consequently, in view of the judgments passed by the Supreme Court in Kunhayammed and Others vs. State of Kerala and Another, (2000) 6 SCC 359 and Shree Chamundi Mopeds Ltd. Vs. Church of South India Trust Association CSI Cinod Secretariat, Madras (1992) 3 SCC 1, the present appeal is dismissed being covered by the judgment passed by the learned predecessor Division Bench in PCIT vs. IL & FS Energy Development Company Ltd (supra) and Cheminvest Limited vs. Commissioner of Income Tax-VI, (…

M/S. Calcutta Springs Ltd., Kolkata vs. D.C.I.T., CC- 1(2), Kolkata

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

ITA 767/KOL/2022[2014-2015]Status: DisposedITAT Kolkata11 Jul 2023AY 2014-2015

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Section 14ASection 2(24)(x)Section 36(1)(va)

…has been challenged and is pending adjudication before the Supreme Court, yet there is no stay of the said judgment till date. Consequently, in view of the judgments passed by the Supreme Court in Kunhayammed and Others vs. State of Kerala and Another, (2000) 6 SCC 359 and Shree Chamundi Mopeds Ltd. Vs. Church of South India Trust Association CSI Cinod Secretariat, Madras (1992) 3 SCC 1, the present appeal is dismissed being covered by the judgment passed by the learned predecessor Division Bench in PCIT vs. IL & FS Energy Development Company Ltd (supra) and Cheminvest Limited vs. Commissioner of Income Tax-VI, (…

M/S. Bengal Shristi Infrastructure Development Ltd., Durgapur vs. A.C.I.T., Circle - 2, Durgapur

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

ITA 534/KOL/2022[2013-2014]Status: DisposedITAT Kolkata07 Jul 2023AY 2013-2014

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Section 14ASection 250

…has been challenged and is pending adjudication before the Supreme Court, yet there is no stay of the said judgment till date. Consequently, in view of the judgments passed by the Supreme Court in Kunhayammed and Others vs. State of Kerala and Another, (2000) 6 SCC 359 and Shree Chamundi Mopeds Ltd. Vs. Church of South India Trust Association CSI Cinod Secretariat, Madras (1992) 3 SCC 1, the present appeal is dismissed being covered by the judgment passed by the learned predecessor Division Bench in PCIT vs. IL & FS Energy Development Company Ltd (supra) and Cheminvest Limited vs. Commissioner of Income Tax-VI, (…

Graphite India Ltd., Kolkata vs. Pr.CIT-4, Kolkata

In the result, the appeal of the assessee is treated as partly allowed

ITA 1013/KOL/2019[2014-15]Status: DisposedITAT Kolkata03 Jul 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Section 115JSection 143(3)Section 14ASection 263Section 263(1)Section 40A(2)(b)

…has been challenged and is pending adjudication before the Supreme Court, yet there is no stay of the said judgment till date. Consequently, in view of the judgments passed by the Supreme Court in Kunhayammed and Others vs. State of Kerala and Another, (2000) 6 SCC 359 and Shree Chamundi Mopeds Ltd. Vs. Church of South India Trust Association CSI Cinod Secretariat, Madras (1992) 3 SCC 1, the present appeal is dismissed being covered by the judgment passed by the learned predecessor Division Bench in PCIT vs. IL & FS Energy Development Company Ltd (supra) and Cheminvest Limited vs. Commissioner of Income Tax-VI, (…

DCIT, CC-6(4), Mumbai vs. Ajay Shankarlal Mittal, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 1034/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Jun 2023AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri S Rifaur Rahmandcit, Cc – 6(4) Ajayshankarlalmittal, Room No. 1925, 19Th 62-A, Mittal Bhavan, बनाम/ Floor, Air India Bldg Dr.Gopalrao Vs. Nariman Point, Deshmukh Road, Mumbai – 400021. Peddar Road, Mumbai- 400026. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagpm6550R (""थ" / Respondent) (अपीलाथ" /Appellant)

For Appellant: Mr.Ujjawal Kumar .DR
Section 10Section 142(1)Section 143(2)Section 143(3)Section 14ASection 250

…this Court has been challenged and is pending adjudication before the Supreme Court, yet there is no stay of the said judgment till date. Consequently, in view of the judgments passed by the Supreme Court in Kunhayammed vState of Kerala [2000] 113 Taxman 470/245 ITR 360 and Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association [1992] 3 SCC 1, the present appeal is dismissed being covered by the judgment passed by the learned predecessor Division Bench in IL & FS Energy Development Co. Ltd. (supra) and Cheminvest Ltd. vCIT [2015] 61 taxmann.com 118/234 Taxman 761/378 ITR 33 (Delhi). 10. Accordingl…

DCIT, CC-6(4), Mumbai vs. Archana Ajay Mittal, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 1032/MUM/2023[2017-18]Status: DisposedITAT Mumbai20 Jun 2023AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri S Rifaur Rahmanthe Dcit, Cc-6(4) Archana Ajay Mittal Room No. 1925, 19Th 302, Level-3, Ceejay बनाम/ Floor Air India Bldg, House, Anne Besant Vs. Nariman Point, Road, Worli, Mumbai-400021. Mumbai-400018 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagpm6545C (""थ" / Respondent) (अपीलाथ" /Appellant)

For Appellant: Ms.Kavita Kaushik.DRFor Respondent: None
Section 10Section 142(1)Section 143(2)Section 14ASection 250Section 57

…is pending adjudication before the Supreme Court, yet there is no stay of the said judgment till date. Consequently, in view of the judgments passed by the Supreme Court in Kunhayammed v. 7 Archana Ajay Mittal, Mumbai State of Kerala [2000] 113 Taxman 470/245 ITR 360 and Shree Chamundi Mopeds Ltd. vChurch of South India Trust Association [1992] 3 SCC 1, the present appeal is dismissed being covered by the judgment passed by the learned predecessor Division Bench in IL&FS Energy Development Co. Ltd. (supra) and Cheminvest Ltd. v. CIT [2015] 61 taxmann.com 118/234 Taxman 761/378 ITR 33 (Delhi). 10. Accordingly…

Mrs Aruna Paresh Patel, Mumbai vs. Commissioner of Income Tax (Appeal), NFAC, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 1015/MUM/2023[2016-2017]Status: DisposedITAT Mumbai20 Jun 2023AY 2016-2017

Bench: Shri Pavan Kumar Gadale & Shri S Rifaur Rahmandcit, Cc – 6(4) Ajayshankarlalmittal, Room No. 1925, 19Th 62-A, Mittal Bhavan, बनाम/ Floor, Air India Bldg Dr.Gopalrao Vs. Nariman Point, Deshmukh Road, Mumbai – 400021. Peddar Road, Mumbai- 400026. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagpm6550R (""थ" / Respondent) (अपीलाथ" /Appellant)

For Appellant: Mr.Ujjawal Kumar .DR
Section 10Section 142(1)Section 143(2)Section 143(3)Section 14ASection 250

…this Court has been challenged and is pending adjudication before the Supreme Court, yet there is no stay of the said judgment till date. Consequently, in view of the judgments passed by the Supreme Court in Kunhayammed vState of Kerala [2000] 113 Taxman 470/245 ITR 360 and Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association [1992] 3 SCC 1, the present appeal is dismissed being covered by the judgment passed by the learned predecessor Division Bench in IL & FS Energy Development Co. Ltd. (supra) and Cheminvest Ltd. vCIT [2015] 61 taxmann.com 118/234 Taxman 761/378 ITR 33 (Delhi). 10. Accordingl…

Manish Company Pvt. Ltd., Kolkata vs. I.T.O., Ward-9(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 583/KOL/2022[2017-2018]Status: DisposedITAT Kolkata13 Mar 2023AY 2017-2018

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri N. S. Saini, AR & Priyanka Salarpuria, ARFor Respondent: Shri P. P. Barman, Addl. CIT
Section 143(3)Section 14A

…1 Manish Company Pvt. Ltd. AY: 2017-18 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Manish Company Pvt. Ltd. Income Tax Officer, Ward- 130, Cotton Street, Bura Vs. 9(1), Kolkata. Bazar, Kolkata-700007. (PAN: AABCM8092J) (Appellant) (Respondent) Present for: Appellant by : Shri N. S. Saini, AR & Priyanka Salarpuria, AR Respondent by : Shri P. P. Barman, Addl. CIT Date of Hearing : 28.12.2022 Date of Pronouncement : 13.03.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by…

Til Limited, Kolkata vs. D.C.I.T., Circle-1(2), Kolkata

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

ITA 558/KOL/2022[2014-2015]Status: DisposedITAT Kolkata23 Dec 2022AY 2014-2015

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 14A

…this Court has been challenged and is pending adjudication before the Supreme Court, yet there is no stay of the said judgment till date. Consequently, in view of the judgments passed by the Supreme Court in Kunhayammedv. State of Kerala [2000] 113 Taxman 470/245 ITR 360 and Shree Chamundi Mopeds Ltd. v. Church of South 7 I.T.A. No. 558/Kol/2022 Assessment Year: 2014-15 Til Ltd. India Trust Association [1992] 3 SCC 1, the present appeal is dismissed being covered by the judgment passed by the learned predecessor Division Bench in IL & FS Energy Development Co. Ltd. (supra) and Cheminvest Ltd. v. CIT [2015] 61 ta…

Jeenkripa Township Private Limited, Vaishali Nagar vs. ITO Ward 1(1) Jaipur, Jaipur

In the result, the appeals of the assesseeis allowed for statistical purposes

ITA 325/JPR/2022[2017-18]Status: DisposedITAT Jaipur30 Nov 2022AY 2017-18
For Appellant: Shri Anoop Bhatiya (C.A.)&For Respondent: Shri A.S. Nehara (Addl.CIT)
Section 144Section 246A

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrk y{eh] U;kf;d lnL; ,o aJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 325/JP/2022 fu/kZkj.ko"kZ@AssessmentYear : 2017-18 cuke M/s Jeenkripa Township Private ITO, Limited, Vs. Ward-1(1), Jaipur. Plot No. 5 Vinoba Bhave Nagar, Tursery Circle, Vaishali Nagar, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCJ 4916 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Anoop Bhati…

Pr. Commissioner of Income Tax-7, Delhi vs. Xerox India Ltd

ITA - 487 / 2022HC Delhi25 Nov 2022
Section 10(2)(xv)

…$~16 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 487/2022 PR. COMMISSIONER OF INCOME TAX-7, DELHI ..... Appellant Through: Mr.Puneet Rai, Sr.Standing Counsel for the Revenue. versus XEROX INDIA LTD. ..... Respondent Through: Mr.Nageshwer Rao, Advocate. CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA O R D E R % 25.11.2022 C.M.No.50944/2022 Keeping in view the averments in the application, the delay in re- filing the present appeal is condoned. Accordingly, the application stands disposed of. ITA No.487/2022 Present income tax appeal has been filed challenging the order dated…

Pr. Commissioner of Income Tax-7 vs. Surya Fresh Foods Pvt. Ltd

ITA/459/2022HC Delhi17 Nov 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 132Section 143(1)Section 143(3)Section 153Section 153ASection 153A(1)Section 80I

…Neutral Citation Number: 2022/DHC/004964 ITA 458-459/2022 Page 1 of 5 $~S-42 & 43 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 458/2022 PR. COMMISSIONER OF INCOME TAX-7 ..... Appellant Through: Mr.Puneet Rai, Sr.Standing Counsel with Ms.Adeeba Mujahid, Jr.Standing Counsel and Mr.Nikhil Jain, Advocate. versus SURYA FRESH FOODS PVT. LTD. ..... Respondent Through: Mr.Satyen Sethi, Advocate. + ITA 459/2022 PR. COMMISSIONER OF INCOME TAX-7 ..... Appellant Through: Mr.Puneet Rai, Sr.Standing Counsel with Ms.Adeeba Mujahid, Jr.Standing Counsel and Mr.Nikhil Jain, Advocate. versus SURYA FRESH FOODS PVT. LTD. ..... Res…