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.

How many judgments cite Kunhayammed v. State of Kerala?

361 judgments on BharatTax cite Kunhayammed v. State of Kerala (245 ITR 360), spanning 2010 to 2026.

Which sections of the Income Tax Act does Kunhayammed v. State of Kerala come up under?

It is most often cited in judgments turning on Section 148, Section 147, Section 144B, Section 148A, Section 151A, Section 250.

Kunhayammed v. State of Kerala (245 ITR 360)

ITO, New Delhi vs. M/S. Yum Restaurant Marketing Pvt. Ltd., Gurgaon

ITA 5735/DEL/2015[2008-09]Status: DisposedITAT Delhi09 Sept 2019AY 2008-09

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…authority the original decision merges in the appellate decision and it is the appellate decision alone which subsists and is operative and capable of enforcement. " 29. In the landmark decision in the case of Kunhayammed & Ors vs State Of Kerala & Anr (2000) 6 SCC 359, it has been held by the Hon‘ble Supreme Court as under ―1. The doctrine of merger is neither a doctrine of constitutional law nor a doctrine statutorily recognized. It is a common law doctrine founded on principles of propriety in the hierarchy of justice delivery system. On more occasions than one, this Court had an opportunity of dealing with th…

M/S. Yum! Restaurants Marketing Pvt. Ltd., Gurgaon vs. ITO, New Delhi

ITA 4079/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Sept 2019AY 2010-11

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…authority the original decision merges in the appellate decision and it is the appellate decision alone which subsists and is operative and capable of enforcement. " 29. In the landmark decision in the case of Kunhayammed & Ors vs State Of Kerala & Anr (2000) 6 SCC 359, it has been held by the Hon‘ble Supreme Court as under ―1. The doctrine of merger is neither a doctrine of constitutional law nor a doctrine statutorily recognized. It is a common law doctrine founded on principles of propriety in the hierarchy of justice delivery system. On more occasions than one, this Court had an opportunity of dealing with th…

Pr. Commissioner of Income Tax vs. Maruti Suzuki India Limited

C.A. No.-005409-005409 - 2019Supreme Court25 Jul 2019

Bench: HON'BLE THE CHIEF JUSTICE

Section 142(1)Section 143(2)Section 260ASection 92C

…he principle whether a notice issued to a non-existent company would suffer from a jurisdictional error or whether it is a mere defect or mistake which would be governed by Section 292B. 14 (2000) 6 SCC 359 15 Civil Appeal No. 285 of 2014 11 18 On the other hand, Mr Ajay Vohra, learned Senior Counsel appearing on behalf of the respondents submitted that: (i) Upon a scheme of amalgamation being sanctioned, the amalgamated company is dissolved without winding up, in terms of Section 394 of the Companies Act 1956. The amalgamating company c…

Seema Tayal, Delhi vs. ITO, Ward-3(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1132/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Jun 2019AY 2014-15

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2014-15

For Appellant: Shri Salil Agarwal, AdvFor Respondent: Shri S.S. Rana, CIT (DR)

Section 10Section 115BSection 68

…of the Hon’ble High Court has to be seen if similar facts are permeating in the present appeal also and if there is difference on facts, then the judgment cannot be applied. In the judgment of 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, the Hon’ble Apex Court have held that if the High Court has not admitted the question of law, and has dismissed the appeal, then it is a case of dismissal in liminie. Even on merits and facts, the judgment of Udit Kalra vs ITO (supra) is distinguishable as in that case the company was…

Asha Luthra, New Delhi vs. ITO, Ward- 51(5), New Delhi

In the result, the appeal of all the above four assessees, namely, Smt

ITA 6483/DEL/2017[2014-15]Status: DisposedITAT Delhi28 Jun 2019AY 2014-15

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2014-15

For Appellant: Shri Salil Agarwal, AdvFor Respondent: Shri S.S. Rana, CIT(DR) and Shri F.R. Meena, Sr. DR

Section 10Section 10(38)Section 115BSection 143(3)Section 68

…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…

Namrata Sehgal Luthra, New Delhi vs. ITO, Ward- 51(5), New Delhi

In the result, the appeal of all the above four assessees, namely, Smt

ITA 6482/DEL/2017[2014-15]Status: PendingITAT Delhi28 Jun 2019AY 2014-15

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2014-15

For Appellant: Shri Salil Agarwal, AdvFor Respondent: Shri S.S. Rana, CIT(DR) and Shri F.R. Meena, Sr. DR

Section 10Section 10(38)Section 115BSection 143(3)Section 68

…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…

Shruti Luthra, New Delhi vs. ITO, Ward- 51(5), New Delhi

In the result, the appeal of all the above four assessees, namely, Smt

ITA 6481/DEL/2017[2014-15]Status: DisposedITAT Delhi28 Jun 2019AY 2014-15

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2014-15

For Appellant: Shri Salil Agarwal, AdvFor Respondent: Shri S.S. Rana, CIT(DR) and Shri F.R. Meena, Sr. DR

Section 10Section 10(38)Section 115BSection 143(3)Section 68

…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…

Swati Luthra, New Delhi vs. ITO, Ward- 51(5), New Delhi

In the result, the appeal of all the above four assessees, namely, Smt

ITA 6480/DEL/2017[2014-15]Status: DisposedITAT Delhi28 Jun 2019AY 2014-15

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2014-15

For Appellant: Shri Salil Agarwal, AdvFor Respondent: Shri S.S. Rana, CIT(DR) and Shri F.R. Meena, Sr. DR

Section 10Section 10(38)Section 115BSection 143(3)Section 68

…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…

Sri.Purusothaman K.K., Pathanamthitta vs. The ITO, WD-3, Thiruvalla

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

ITA 51/COCH/2019[2014-15]Status: DisposedITAT Cochin19 Jun 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 154Section 36Section 36(1)Section 36(1)(va)Section 43B

…man 190, has held that dismissal of SLP in limine: "could not operate as a confirmation of the reasoning in the decision sought to be appealed against........". Similar view has been taken by the Hon'ble Supreme Court in Kunhayammed v. State of Kerala (2000) 245 ITR 360/113 Taxman 470, 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 J&K High Court in the case of Jammu Develo…

Travancore Cocotuft P. Ltd, Alappuzha vs. The ACIT, Cir-1, Alappuzha

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

ITA 199/COCH/2018[2008-09]Status: DisposedITAT Cochin19 Jun 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 10ASection 10BSection 143(3)Section 148

…man 190, has held that dismissal of SLP in limine: "could not operate as a confirmation of the reasoning in the decision sought to be appealed against........". Similar view has been taken by the Hon'ble Supreme Court in Kunhayammed v. State of Kerala (2000) 245 ITR 360/113 Taxman 470, 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 8 I.T.A. No.199/Coch/2018 Supreme Court against the judgment of the Hon J&K High Court…

Abhijit Deshpande, Pandit Automotive Private Limited, Pune vs. Deputy Commissioner of Income-Tax, Circle - 4, Pune

In the result, the appeal of the assessee is allowed

ITA 492/PUN/2018[2010-11]Status: DisposedITAT Pune03 May 2019AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Kishore PhadkeFor Respondent: Shri Pankaj Garg

Section 143(3)Section 147Section 148Section 2(22)Section 2(22)(e)

…urt in the case of Home Finders Housing Limited has merely dismissed the SLP without assigning any reasons for dismissal. He relying on the decision of Hon’ble Apex Court in the case of Kunhayammed and others Vs. State of Kerala and others reported in (2000) 245 ITR 360 submitted that when the SLP is dismissed without assigning any reasons, then the order is not a declaration of law by Supreme Court under Article 141 of the Constitution. 11. We have heard the rival submissions and perused the material on record. It is an undisputed fact that on receipt of the reasons for re-opening of the assessment u/s 148 of…

DCIT, New Delhi vs. Shri Lalit Mahajan, New Delhi

In the result, the appeals of the Revenue are dismissed and the cross-objections of the assessees are allowed

ITA 5590/DEL/2015[2006-07]Status: DisposedITAT Delhi19 Mar 2019AY 2006-07