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

Astt. Commisioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 164/LKW/2017[2011-12]Status: DisposedITAT Lucknow08 Jun 2022AY 2011-12

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…d not operate as a confirmation of the reasoning in the decision sought to be appealed against ". Page 149 of 242 (UP AWAS EVAM VIKAS PARISHAD) 2. Hon'ble Supreme Court in ITA Nos. 4631 & 4632/Del/2017 in Kunhayammed & Ors vs. State of Kerala and Anr (2000) 245 ITR 360 (SC), in which their Lordships have held that an order refusing special leave to appeal does not stand substituted in place of order under challenge. In the hue of the above discussion, it is amply vivid that the mere dismissal of SLP by the Hon'ble Supreme Court against the judgment of the Hon’ble J & K High Court in the case of Jammu Developme…

Astt. Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 631/LKW/2016[2010-11]Status: DisposedITAT Lucknow08 Jun 2022AY 2010-11

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…d not operate as a confirmation of the reasoning in the decision sought to be appealed against ". Page 149 of 242 (UP AWAS EVAM VIKAS PARISHAD) 2. Hon'ble Supreme Court in ITA Nos. 4631 & 4632/Del/2017 in Kunhayammed & Ors vs. State of Kerala and Anr (2000) 245 ITR 360 (SC), in which their Lordships have held that an order refusing special leave to appeal does not stand substituted in place of order under challenge. In the hue of the above discussion, it is amply vivid that the mere dismissal of SLP by the Hon'ble Supreme Court against the judgment of the Hon’ble J & K High Court in the case of Jammu Developme…

Astt. Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 630/LKW/2016[2009-10]Status: DisposedITAT Lucknow08 Jun 2022AY 2009-10

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…d not operate as a confirmation of the reasoning in the decision sought to be appealed against ". Page 149 of 242 (UP AWAS EVAM VIKAS PARISHAD) 2. Hon'ble Supreme Court in ITA Nos. 4631 & 4632/Del/2017 in Kunhayammed & Ors vs. State of Kerala and Anr (2000) 245 ITR 360 (SC), in which their Lordships have held that an order refusing special leave to appeal does not stand substituted in place of order under challenge. In the hue of the above discussion, it is amply vivid that the mere dismissal of SLP by the Hon'ble Supreme Court against the judgment of the Hon’ble J & K High Court in the case of Jammu Developme…

M/S. Subhash Stone Industries (P) Ltd., Nainital vs. DCIT, Central Circle, Allahabad

In the result, appeal filed by the assessee in ITA no

ITA 141/ALLD/2017[2008-09]Status: DisposedITAT Allahabad19 May 2022AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: NoneFor Respondent: Shri Ramendra Kumar
Section 132Section 143(3)Section 153A

…ismissed by means of reasoned order, then it is a declaration of law by the Hon'ble Supreme Court having binding force under Article 141 of Constitution but will still not attract the doctrine of merger. In Kunhayammed & Ors. vs. State of Kerala & Anr. (2000) 245 ITR 360 (SC), the Forest Tribunal considering the provisions of Kerala Private Forests (Vesting and Assignment) Act, 1971 held that the land of the appellants therein did not vest in the Government. The State of Kerala approached the Hon’ble High Court through an appeal which was dismissed. The State of Kerala filed a petition for special leave under Art…

ACIT, Allahabad vs. M/S Sunsine Infrastate Pvt Ttd, Allahabad

In the result, the appeal filed by Revenue in ITA no

ITA 103/ALLD/2017[2011-2012]Status: DisposedITAT Allahabad04 May 2022AY 2011-2012

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2011-12 The Assistant Commissioner Of Sunshine Infraestate Income-Tax, Central Circle, V. Private Limited Allahabad, U.P. 17, Industrial Area, Naini, Allahabad, U.P. Pan: Aancs9247H (Appellant) (Respondent) C.O.No. 22/Alld/2017 (Arising Out Of Ita No.103/Alld/2017) Assessment Year: 2011-12 Sunshine Infraestate Private Limited The Assistant 17, Industrial Area, Naini, V. Commissioner Of Allahabad, U.P. Income-Tax, Central Circle, Allahabad, U.P. Pan: Aancs9247H (Appellant) (Respondent)

For Appellant: Shri Shantanu Dhamija, CIT-DRFor Respondent: Shri Parveen Godbole,CA
Section 132(1)Section 142(1)Section 144Section 153ASection 250

…P a g e | 1 ITA No. 103/Alld/2017 and C.O.No. 22/Alld/2017 (arising out of ITA No. 103/Alld/2017) Assessment Year 2011-12 Sunshine Infraestate Private Limited,Allahabad IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH “DB”, ALLAHABAD (THROUGH VIRTUAL COURT), BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2011-12 The Assistant Commissioner of Sunshine Infraestate Income-tax, Central Circle, v. Private Limited Allahabad, U.P. 17, Industrial Area, Naini, Allahabad, U.P. PAN: AANCS9247H (Appellant) (Respondent) C.O.No. 22/Alld/2017 (arising out of ITA No.10…

Pr. Commissioner of Income Tax (Central)-2 vs. S.S. Con Build Pvt. Ltd

Appeal is dismissed being covered by the judgment passed by the

ITA/132/2022HC Delhi28 Apr 2022

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 153ASection 68

…ITA 132/2022 Page 1 of 2 $~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 132/2022 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, Advocate. versus S.S. CON BUILD PVT. LTD. ..... Respondent Through: None. % Date of Decision: 28th April, 2022 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD J U D G M E N T MANMOHAN, J (Oral): 1. Present Income Tax Appeal has been filed challenging the order dated 8th April, 2021 passed by the Income Tax Appellate Tribunal [ITAT] in ITA No. 1986/Del./2016 for the Assessment Year 2007-08. 2. Learned counsel for the A…

Deputy Commissioner of Income Tax, Circle 2(1), Jabalpur vs. Madhya Pradesh Power Generating Co. Ltd., Jabalpur

In the result, the Revenue's appeal is dismissed as not maintainable

ITA 251/JAB/2018[2008-09]Status: DisposedITAT Jabalpur23 Feb 2022AY 2008-09

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Rahul Bardia, CAFor Respondent: Shri S.K. Halder, DR
Section 115Section 143(3)Section 147Section 154Section 271(1)(c)

…so, its status, inasmuch as dismissal of the SLP by a speaking order would imply a confirmation of the decision relied upon, while, on the contrary, its admission would suggest that the same cannot be relied upon (Kunhayammed & Ors. vs. State of Kerala [2000] 245 ITR 360 (SC)). Though the order dismissing the SLP (not quoted in the Board Circular), was not filed by Sh. Bardia, to practically the same effect is the acceptance by the Revenue of the decision in Nalwa Sons Investment Ltd. (supra) as final, issuing instructions to its' officers not to file or press an appeal for period prior to 01.04.2016, i.e., the d…

Principal Commissioner of Income Tax Central-3 Delhi vs. Alchemist Life Science Ltd

Appeals are dismissed being covered by the judgment passed by the learned

ITA/21/2022HC Delhi03 Feb 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

Section 132Section 153A

…ITA 20/2022 and connected matters Page 1 of 3 $~S-42 to 45 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 20/2022 PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL-3 DELHI ..... Appellant Through: Mr.Abhishek Maratha, Advocate. versus ALCHEMIST LIFE SCIENCES LTD ..... Respondent Through + ITA 21/2022 PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL-3 DELHI ..... Appellant Through: Mr.Abhishek Maratha, Advocate. versus ALCHEM…

Principal Commissioner of Income Tax Central-3 Delhi vs. Alchemist Life Sciences Ltd

Appeals are dismissed being covered by the judgment passed by the learned

ITA/20/2022HC Delhi03 Feb 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

Section 132Section 153A

…ITA 20/2022 and connected matters Page 1 of 3 $~S-42 to 45 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 20/2022 PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL-3 DELHI ..... Appellant Through: Mr.Abhishek Maratha, Advocate. versus ALCHEMIST LIFE SCIENCES LTD ..... Respondent Through + ITA 21/2022 PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL-3 DELHI ..... Appellant Through: Mr.Abhishek Maratha, Advocate. versus ALCHEM…

Principal Commissioner of Income Tax Central-3 Delhi vs. Alchemist Life Sciences Ltd

Appeals are dismissed being covered by the judgment passed by the learned

ITA/22/2022HC Delhi03 Feb 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

Section 132Section 153A

…ITA 20/2022 and connected matters Page 1 of 3 $~S-42 to 45 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 20/2022 PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL-3 DELHI ..... Appellant Through: Mr.Abhishek Maratha, Advocate. versus ALCHEMIST LIFE SCIENCES LTD ..... Respondent Through + ITA 21/2022 PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL-3 DELHI ..... Appellant Through: Mr.Abhishek Maratha, Advocate. versus ALCHEM…

JUDGEMENTopens in new window

ITA/6/2022HC Delhi12 Jan 2022
Section 10Section 2(15)

…tition, Leave has been granted. 6. Admittedly, there is no stay of the judgment passed by the learned predecessor Division Bench. Consequently, in view of the judgment 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 present appeal and pending application are dismissed being covered by the judgment passed by the learned predecessor Division Bench in WP(C) 1872/2013. MANMOHAN, J NAVIN CHAWLA, J J…

JUDGEMENTopens in new window

ITA/5/2022HC Delhi11 Jan 2022
Section 10Section 2(15)

…itions, Leave has been granted. 6. Admittedly, there is no stay of the judgment passed by the learned predecessor Division Bench. Consequently, in view of the judgment 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 present appeals and pending applications are dismissing being covered by the judgment passed by the learned predecessor Division Bench in WP(C) 1872/2013. MANMOHAN, J NAVIN CHAWLA, J…

JUDGEMENTopens in new window

ITA/4/2022HC Delhi11 Jan 2022
Section 10Section 2(15)

…itions, Leave has been granted. 6. Admittedly, there is no stay of the judgment passed by the learned predecessor Division Bench. Consequently, in view of the judgment 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 present appeals and pending applications are dismissing being covered by the judgment passed by the learned predecessor Division Bench in WP(C) 1872/2013. MANMOHAN, J NAVIN CHAWLA, J…

JUDGEMENTopens in new window

ITA/3/2022HC Delhi11 Jan 2022
Section 10Section 2(15)

…itions, Leave has been granted. 6. Admittedly, there is no stay of the judgment passed by the learned predecessor Division Bench. Consequently, in view of the judgment 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 present appeals and pending applications are dismissing being covered by the judgment passed by the learned predecessor Division Bench in WP(C) 1872/2013. MANMOHAN, J NAVIN CHAWLA, J…

Principal Commissioner of Income Tax vs. M/S Ajmer Vidyut Vitran Nigam Ltd

ITA/151/2019HC Rajasthan08 Nov 2021

Bench: AKIL KURESHI,REKHA BORANA

Pr. Commissioner of Income Tax vs. M/S Ajmer Vidyut Vitran Nigam Limited

ITA/157/2019HC Rajasthan08 Nov 2021

Bench: AKIL KURESHI,REKHA BORANA

ITO, Mysore vs. P.H. Chandrashekar, Mysore

In the result, the cross objection filed by the assessee is allowed and the appeal of the revenue is dismissed

ITA 1080/BANG/2015[2011-12]Status: DisposedITAT Bangalore24 Sept 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 22011-12

For Appellant: Shri Priyadarshi Mishra, D.RFor Respondent: Shri S.V. Ravishankar, A.R
Section 133ASection 147Section 148Section 39(4)Section 44ASection 47Section 6

…ITA No.1080/Bang/2015 & CO No.106/Bang/2017 P.H. Chandrashekar, Mysore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 22011-12 P.H. Chandrashekar ITO Ward-1(2) No.966, 7th Main, 3rd Stage Mysore Vs. Gokulam, Mysore PAN NO : ABJPH8220R APPELLANT RESPONDENT C.O. No.106/Bang/2017 (Arising out of ITA No.1080/Bang/2015) Assessment Year: 22011-12 P.H. Chandrashekar ITO Ward-1(2) No.966, 7th Main, 3rd Stage Vs. Mysore Gokulam, Mysore APPELLANT RESPONDENT Appellant by : Shri Priyadarshi Mishra, D.R. R…

M/S Confident Group vs. Mr. Akhil C

WP/14548/2020HC Karnataka23 Jul 2021

Bench: ARAVIND KUMAR,N S SANJAY GOWDA

Section 12

….10.2019 which was not in existence and could not have been made a foundation for initiating execution proceedings. Hence, he prays for quashing of the impugned order. In support of his submission, he has relied upon the following judgments: 1. (2000) 6 SCC 359 KUNHAYAMMED AND OTHERS Vs. STATE OF KERALA AND ANOTHER 10 2. (2019) 6 SCC 424 KARNATAKA HOUSING BOARD Vs. K.A. NAGAMANI 3. SLP No.5793/2020, DATED 26.10.2020: SHASHIKANT RAGHUNATH PATIL Vs. PUTUBAI NARSINH NAIK (SINCE DECEASED) THROUGH HER LEGAL HEIRS 4. 1958 SCR 595 : AIR 1958 SC 86: STATE OF U.P Vs. MOHAMMAD NOOH 5. (1…

Smt. Sabreen, Kanpur vs. Income Tax Officer-3(4), Kanpur

In the result, the appeal of the assessee stands partly allowed and Stay Application is dismissed as infructuous

ITA 498/LKW/2019[2014-15]Status: DisposedITAT Lucknow19 Jul 2021AY 2014-15

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 10Section 10(38)Section 144Section 38

…mulated by Hon'ble High Court of Delhi in the said case and there is only dismissal of appeal in limine and the Hon'ble High Court found that the issue involved is a question of fact as held by Hon'ble Apex Court in Kunhayyammed vs State of Kerala reported in 245 ITR 360 and also in CIT vs. Rashtradoot (HUF) reported in 412 ITR 17. Even on merits and facts, the said judgment in the case of Udit Kalra vs ITO (supra) is distinguishable as in that case the scrips of the company were delisted on stock exchange, whereas, in the instant case, the interim order of SEBI in the cases of M/s Esteem Bio and M/s Turbotech ha…

M/S Udasee Stamping Pvt. Ltd vs. Principal Commissioner of Income Tax-III, Jaipur

ITA/132/2019HC Rajasthan16 Jul 2021

Bench: SANGEET LODHA,MAHENDAR KUMAR GOYAL