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

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

In the result, appeal of the Revenue in ITA No

ITA 2285/MUM/2014[2008-09]Status: DisposedITAT Mumbai12 Oct 2022AY 2008-09
Section 143(3)Section 194HSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I-2‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s. Vodafone Idea Ltd., Vs. Dy. Commissioner of (Formerly known as Idea Income Tax-3(2) Cellular Ltd.,) Mumbai 10th Floor, Birla Centurian Room NO.608, 6th Floor Mills Compound Aaykar Bhawan Pandurang Budhkar Marg M.K.Road, Worli, Mumbai – 400 030 Mumbai – 400 020 PAN/GIR No.AAACB2100P (Appellant) .. (Respondent) Dy. Commissioner of Vs. M/s. Vodafone Idea Ltd., Income Tax-3(2) (Formerly known as Idea Mumbai Cellular Ltd.,) Room NO.608, 6th Floor 10th Floor, Birla Centuria…

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

In the result, appeal of the Revenue in ITA No

ITA 2273/MUM/2014[2008-09]Status: DisposedITAT Mumbai12 Oct 2022AY 2008-09
Section 143(3)Section 194HSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I-2‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s. Vodafone Idea Ltd., Vs. Dy. Commissioner of (Formerly known as Idea Income Tax-3(2) Cellular Ltd.,) Mumbai 10th Floor, Birla Centurian Room NO.608, 6th Floor Mills Compound Aaykar Bhawan Pandurang Budhkar Marg M.K.Road, Worli, Mumbai – 400 030 Mumbai – 400 020 PAN/GIR No.AAACB2100P (Appellant) .. (Respondent) Dy. Commissioner of Vs. M/s. Vodafone Idea Ltd., Income Tax-3(2) (Formerly known as Idea Mumbai Cellular Ltd.,) Room NO.608, 6th Floor 10th Floor, Birla Centuria…

The Chief Commissioner of Income Tax -(OSD)-Central -1 vs. R.J. Corp. Ltd

Appeal is dismissed being covered by the judgment passed by this

ITA/389/2022HC Delhi11 Oct 2022

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

Section 132Section 14ASection 153Section 153ASection 153A(1)

…ITA 389/2022 Page 1 of 5 $~28 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 389/2022 THE CHIEF COMMISSIONER OF INCOME TAX -(OSD)- CENTRAL -1 ..... Appellant Through: Mr. Ruchir Bhatia, Sr. Standing Counsel for Revenue with Ms. Mansie Jain, Advocate. versus R.J. CORP. LTD. ..... Respondent Through: None. % Date of Decision: 11th October, 2022 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMOHAN, J (Oral): 1. Present Income Tax Appeal has been filed challenging the order dated 21st January, 2021 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No.…

DCIT-2(2)(1), Mumbai vs. M/S State Bank of India (Successor to State Bank of Bikaner and Jaipur), Mumbai

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

ITA 3033/MUM/2019[2015-16]Status: DisposedITAT Mumbai29 Sept 2022AY 2015-16

Bench: Shri Om Prakash Kant (Account Member) & Ms. Kavitha Rajagopal () I.T.A. No. 3033/Mum/2019 (A.Y. 2015-16) I.T.A. No. 2873/Mum/2019 (A.Y. 2015-16) Dcit-2(2)(1), Vs. M/S State Bank Of India Mumbai (Successor To State Room No. 545, Bank Of Bikaner & 5Th Floor, Ayakar Jaipur) Bhavan Financial Reporting & Mumbai-400020 Taxation, 3Rd Floor, Corporate Centre, Madam Cama Road Nariman Point, Mumbai- 400021 (Appellant) (Respondent)

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 20 State Bank of India ITA No. 3033/2873/Mum/2019 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 Chemi…

State Bank of India (Successor to State Bank of Bikaner & Jaipur), Mumbai vs. ACIT -Circle 2(2)(1), Mumbai

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

ITA 2873/MUM/2019[2015-16]Status: DisposedITAT Mumbai29 Sept 2022AY 2015-16

Bench: Shri Om Prakash Kant (Account Member) & Ms. Kavitha Rajagopal () I.T.A. No. 3033/Mum/2019 (A.Y. 2015-16) I.T.A. No. 2873/Mum/2019 (A.Y. 2015-16) Dcit-2(2)(1), Vs. M/S State Bank Of India Mumbai (Successor To State Room No. 545, Bank Of Bikaner & 5Th Floor, Ayakar Jaipur) Bhavan Financial Reporting & Mumbai-400020 Taxation, 3Rd Floor, Corporate Centre, Madam Cama Road Nariman Point, Mumbai- 400021 (Appellant) (Respondent)

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 20 State Bank of India ITA No. 3033/2873/Mum/2019 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 Chemi…

The Pr. Commissioner of Income Tax -6 vs. Marubeni Itochu Steel India Pvt.Ltd

ITA/374/2022HC Delhi28 Sept 2022

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

…ITA 374/2022 Page 1 of 2 $~27 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 374/2022 THE PR. COMMISSIONER OF INCOME TAX -6 ..... Appellant Through: Mr. Ruchir Bhatia, Sr. Standing Counsel for Revenue. versus MARUBENI ITOCHU STEEL INDIA PVT.LTD. ..... Respondent Through: Mr. Himanshu Sinha & Mr. Vibhu Gupta, Advocates. % Date of Decision: 28th September, 2022 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMOHAN, J (Oral): 1. Present income tax appeal has been filed challenging the impugned order dated 30th October, 2019, passed by the Income Tax Appellate Tr…

Commissioner of Income Tax (Exemptions) Delhi vs. Petrotech

ITA/373/2022HC Delhi28 Sept 2022

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

Section 11Section 12

…ITA 372/2022 & ITA 373/2022 Page 1 of 2 $~25 & 26 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 372/2022 COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI ..... Appellant Through: Mr. Abhishek Maratha, Sr. Standing Counsel for Revenue. versus PETROTECH ..... Respondent Through: None. + ITA 373/2022 COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI ..... Appellant Through: Mr. Abhishek Maratha, Sr. Standing Counsel for Revenue. versus PETROTECH ..... Respondent Through: None. % Date of Decision: 28th September, 2022 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMOH…

Commissioner of Income Tax (Exemptions) Delhi vs. Petrotech

ITA/372/2022HC Delhi28 Sept 2022

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

Section 11Section 12

…ITA 372/2022 & ITA 373/2022 Page 1 of 2 $~25 & 26 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 372/2022 COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI ..... Appellant Through: Mr. Abhishek Maratha, Sr. Standing Counsel for Revenue. versus PETROTECH ..... Respondent Through: None. + ITA 373/2022 COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI ..... Appellant Through: Mr. Abhishek Maratha, Sr. Standing Counsel for Revenue. versus PETROTECH ..... Respondent Through: None. % Date of Decision: 28th September, 2022 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMOH…

Commissioner of Income Tax (Exemptions) Delhi vs. Petrotech

ITA-372/2022HC Delhi28 Sept 2022
Section 11Section 12

…ITA 372/2022 & ITA 373/2022 Page 1 of 2 $~25 & 26 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 372/2022 COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI ..... Appellant Through: Mr. Abhishek Maratha, Sr. Standing Counsel for Revenue. versus PETROTECH ..... Respondent Through: None. + ITA 373/2022 COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI ..... Appellant Through: Mr. Abhishek Maratha, Sr. Standing Counsel for Revenue. versus PETROTECH ..... Respondent Through: None. % Date of Decision: 28th September, 2022 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMOH…

The Commissioner of Income Tax- International Taxation 2 Delhi vs. New Skies Satellite Bv

ITA-375/2022HC Delhi28 Sept 2022
Section 9(1)(vi)

…ITA 375/2022 Page 1 of 2 $~28 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 375/2022 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION 2 DELHI ..... Appellant Through: Mr. Ruchir Bhatia, Sr. Standing Counsel for Revenue. versus NEW SKIES SATELLITE BV ..... Respondent Through: Ms. Ananya Kapoor & Mr. Salil Kapoor, Advocates. % Date of Decision: 28th September, 2022 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMOHAN, J (Oral): 1. Present income tax appeal has been filed challenging the impugned order dated 30th September, 2019 passed by the Income Tax…

The Pr. Commissioner of Income Tax -6 vs. Marubeni Itochu Steel India Pvt.Ltd

ITA-374/2022HC Delhi28 Sept 2022

…ITA 374/2022 Page 1 of 2 $~27 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 374/2022 THE PR. COMMISSIONER OF INCOME TAX -6 ..... Appellant Through: Mr. Ruchir Bhatia, Sr. Standing Counsel for Revenue. versus MARUBENI ITOCHU STEEL INDIA PVT.LTD. ..... Respondent Through: Mr. Himanshu Sinha & Mr. Vibhu Gupta, Advocates. % Date of Decision: 28th September, 2022 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMOHAN, J (Oral): 1. Present income tax appeal has been filed challenging the impugned order dated 30th October, 2019, passed by the Income Tax Appellate Tr…

Wrinkle Vyapaar Pvt. Ltd, Kolkata vs. DCIT, Cir. 1(2), Kolkata

In the result, appeals of the assessee are allowed

ITA 350/KOL/2021[2016-17]Status: DisposedITAT Kolkata28 Sept 2022AY 2016-17

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Rajesh Kumar, Hon’Blei.T.A. No. 284/Kol/2021 Assessment Year: 2015-16 Wrinkle Vyapaar Pvt. Ltd. Cit(A), Nfac (Delhi) Vs 40, Strand Road Model House Ground Floor Room No. 102 Kolkata - 700001 Pan : Aaacw5921F अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Anil Kochar, AdvocateFor Respondent: Shri Partha Pratim Barman, Addl. CIT
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, (…

Wrinkle Vyapaar Pvt Ltd, Kolkata vs. ITO, Ward-1(3), Kolkata

In the result, appeals of the assessee are allowed

ITA 284/KOL/2021[2015-116]Status: DisposedITAT Kolkata28 Sept 2022AY 2015-116

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Rajesh Kumar, Hon’Blei.T.A. No. 284/Kol/2021 Assessment Year: 2015-16 Wrinkle Vyapaar Pvt. Ltd. Cit(A), Nfac (Delhi) Vs 40, Strand Road Model House Ground Floor Room No. 102 Kolkata - 700001 Pan : Aaacw5921F अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Anil Kochar, AdvocateFor Respondent: Shri Partha Pratim Barman, Addl. CIT
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, (…

ACIT- CC- 4(2), Mumbai vs. Shoppers Stop Limited, Mumbai

In the result, all In the result, all the three appeals of the Revenue are the three appeals of the Revenue are dismissed

ITA 2512/MUM/2021[2018-19]Status: DisposedITAT Mumbai28 Sept 2022AY 2018-19

Bench: Shri Om Prakash Kant () & Ms Kavitha Rajagopal () Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 Asstt. Commissioner Of Income M/S Shoppers Stop Limited, Tax, Central Circle-4(2), 5Th Floor, Umanag Tower, Room No. 1918, 19Th Floor, Air Vs. Malad Link Road, Mindspace, India Building, Nariman Point, Malad (West), Mumbai-400021. Mumbai-400064. Pan No. Aabcs 4383 A Appellant Respondent Revenue By : Mr. Kailash Kanojia, Cit-Dr Assessee By : Ms. Aarti Sathe & Aasavari Kadam, Ars Date Of Hearing : 23/08/2022 Date Of Pronouncement : 28/09/2022

For Appellant: Ms. Aarti Sathe &For Respondent: Mr. Kailash Kanojia, CIT-DR

…onsequently, in view of the judgments passed by the Supreme Court in Kunhayammed and Others vs. State passed by the Supreme Court in Kunhayammed and Others vs. State passed by the Supreme Court in Kunhayammed and Others vs. State of Kerala and Another, (2000) 6 SCC 359 and Shree Chamundi of Kerala and Another, (2000) 6 SCC 359 and Shree Chamundi of Kerala and Another, (2000) 6 SCC 359 and Shree Chamundi Mopeds Lid. Vs. Church of South India Trust Assoc Mopeds Lid. Vs. Church of South India Trust Association CSI Cinod iation CSI Cinod Secretariat, Madras (1992) 3 Secretariat, Madras (1992) 3 SCC 1, the present app…

ACIT - CC- 4(2), Mumbai vs. Shoppers Stop Limited, Mumbai

In the result, all In the result, all the three appeals of the Revenue are the three appeals of the Revenue are dismissed

ITA 2509/MUM/2021[2017-18]Status: DisposedITAT Mumbai28 Sept 2022AY 2017-18

Bench: Shri Om Prakash Kant () & Ms Kavitha Rajagopal () Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 Asstt. Commissioner Of Income M/S Shoppers Stop Limited, Tax, Central Circle-4(2), 5Th Floor, Umanag Tower, Room No. 1918, 19Th Floor, Air Vs. Malad Link Road, Mindspace, India Building, Nariman Point, Malad (West), Mumbai-400021. Mumbai-400064. Pan No. Aabcs 4383 A Appellant Respondent Revenue By : Mr. Kailash Kanojia, Cit-Dr Assessee By : Ms. Aarti Sathe & Aasavari Kadam, Ars Date Of Hearing : 23/08/2022 Date Of Pronouncement : 28/09/2022

For Appellant: Ms. Aarti Sathe &For Respondent: Mr. Kailash Kanojia, CIT-DR

…onsequently, in view of the judgments passed by the Supreme Court in Kunhayammed and Others vs. State passed by the Supreme Court in Kunhayammed and Others vs. State passed by the Supreme Court in Kunhayammed and Others vs. State of Kerala and Another, (2000) 6 SCC 359 and Shree Chamundi of Kerala and Another, (2000) 6 SCC 359 and Shree Chamundi of Kerala and Another, (2000) 6 SCC 359 and Shree Chamundi Mopeds Lid. Vs. Church of South India Trust Assoc Mopeds Lid. Vs. Church of South India Trust Association CSI Cinod iation CSI Cinod Secretariat, Madras (1992) 3 Secretariat, Madras (1992) 3 SCC 1, the present app…

ACIT CC-4(2), Mumbai vs. M/S Shoppers Stop Limited, Mumbai

In the result, all In the result, all the three appeals of the Revenue are the three appeals of the Revenue are dismissed

ITA 2508/MUM/2021[2016-17]Status: DisposedITAT Mumbai28 Sept 2022AY 2016-17

Bench: Shri Om Prakash Kant () & Ms Kavitha Rajagopal () Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 Asstt. Commissioner Of Income M/S Shoppers Stop Limited, Tax, Central Circle-4(2), 5Th Floor, Umanag Tower, Room No. 1918, 19Th Floor, Air Vs. Malad Link Road, Mindspace, India Building, Nariman Point, Malad (West), Mumbai-400021. Mumbai-400064. Pan No. Aabcs 4383 A Appellant Respondent Revenue By : Mr. Kailash Kanojia, Cit-Dr Assessee By : Ms. Aarti Sathe & Aasavari Kadam, Ars Date Of Hearing : 23/08/2022 Date Of Pronouncement : 28/09/2022

For Appellant: Ms. Aarti Sathe &For Respondent: Mr. Kailash Kanojia, CIT-DR

…onsequently, in view of the judgments passed by the Supreme Court in Kunhayammed and Others vs. State passed by the Supreme Court in Kunhayammed and Others vs. State passed by the Supreme Court in Kunhayammed and Others vs. State of Kerala and Another, (2000) 6 SCC 359 and Shree Chamundi of Kerala and Another, (2000) 6 SCC 359 and Shree Chamundi of Kerala and Another, (2000) 6 SCC 359 and Shree Chamundi Mopeds Lid. Vs. Church of South India Trust Assoc Mopeds Lid. Vs. Church of South India Trust Association CSI Cinod iation CSI Cinod Secretariat, Madras (1992) 3 Secretariat, Madras (1992) 3 SCC 1, the present app…

Pr. Commissioner of Income Tax (Central)-2 vs. M/S Jay Fe Cylinder Ltd

Accordingly, the same are dismissed along with pending applications

ITA/360/2022HC Delhi26 Sept 2022

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

…he appeal in APAR Industries Ltd. is pending adjudication before the Apex Court, yet there is no stay order in favour of the revenue. Consequently, in view of the judgments of 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 issue of law is covered by the judgments passed by this Court. 10. In the present batch of matters, both CIT (A) and ITAT have given concurrent findings of fact that no incriminating material had been brought on record by the…

Pr. Commissioner of Income Tax (Central)-2 vs. M/S Jpm Tools Ltd

Accordingly, the same are dismissed along with pending applications

ITA/362/2022HC Delhi26 Sept 2022

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

…he appeal in APAR Industries Ltd. is pending adjudication before the Apex Court, yet there is no stay order in favour of the revenue. Consequently, in view of the judgments of 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 issue of law is covered by the judgments passed by this Court. 10. In the present batch of matters, both CIT (A) and ITAT have given concurrent findings of fact that no incriminating material had been brought on record by the…

Pr. Commissioner of Income Tax (Central)-2 vs. M/S Jay Iron and Steel Ltd

Accordingly, the same are dismissed along with pending applications

ITA/365/2022HC Delhi26 Sept 2022

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

…he appeal in APAR Industries Ltd. is pending adjudication before the Apex Court, yet there is no stay order in favour of the revenue. Consequently, in view of the judgments of 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 issue of law is covered by the judgments passed by this Court. 10. In the present batch of matters, both CIT (A) and ITAT have given concurrent findings of fact that no incriminating material had been brought on record by the…

Pr. Commissioner of Income Tax (Central)-2 vs. M/S Jay Ace Technologies Ltd

Accordingly, the same are dismissed along with pending applications

ITA/367/2022HC Delhi26 Sept 2022

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

…he appeal in APAR Industries Ltd. is pending adjudication before the Apex Court, yet there is no stay order in favour of the revenue. Consequently, in view of the judgments of 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 issue of law is covered by the judgments passed by this Court. 10. In the present batch of matters, both CIT (A) and ITAT have given concurrent findings of fact that no incriminating material had been brought on record by the…