Kunhayyammed v. State of Kerala

412 ITR 17Reported decision#4862 most cited

What is Kunhayyammed v. State of Kerala authority for?

A High Court's dismissal of an appeal without admitting a question of law is a dismissal in limine.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Also referred to as

CIT vs Rashtradoot (HUF) · 412 ITR 17 · dismissal in limine · no question of law · High Court appeal

Sections most often in play

Section 10(38)Section 68Section 69

Issues it is cited on

price riggingcircular tradingbogus ltcgbogus long term capital gainpreponderance of probabilitypenny stocksection 10(38)entry operatorsection 260long term capital gainsagricultural incomeaccommodation entry

Judgments citing Kunhayyammed v. State of Kerala

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

…stion of law was formulated by Hon’ble High Court of Delhi in the said case and thus, the same is only dismissal in limine and on this proposition reliance is placed on the judgment of Hon’ble Supreme Court in the case of CIT vs Rashtradoot (HUF) reported in 412 ITR 17. (iii) That further, even on facts, the said order in the case of Udit Kalra vs ITO is distinguishable. As, the interim order of SEBI in the case of both the companies have been cooled down by subsequent orders of SEBI. Thus, the case of Udit Kalra vs ITO relied by ld. DR is clearly distinguishable on facts and is not applicable to the facts of as…

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

…stion of law was formulated by Hon’ble High Court of Delhi in the said case and thus, the same is only dismissal in limine and on this proposition reliance is placed on the judgment of Hon’ble Supreme Court in the case of CIT vs Rashtradoot (HUF) reported in 412 ITR 17. (iii) That further, even on facts, the said order in the case of Udit Kalra vs ITO is distinguishable. As, the interim order of SEBI in the case of both the companies have been cooled down by subsequent orders of SEBI. Thus, the case of Udit Kalra vs ITO relied by ld. DR is clearly distinguishable on facts and is not applicable to the facts of as…

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

…stion of law was formulated by Hon’ble High Court of Delhi in the said case and thus, the same is only dismissal in limine and on this proposition reliance is placed on the judgment of Hon’ble Supreme Court in the case of CIT vs Rashtradoot (HUF) reported in 412 ITR 17. (iii) That further, even on facts, the said order in the case of Udit Kalra vs ITO is distinguishable. As, the interim order of SEBI in the case of both the companies have been cooled down by subsequent orders of SEBI. Thus, the case of Udit Kalra vs ITO relied by ld. DR is clearly distinguishable on facts and is not applicable to the facts of as…

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

…stion of law was formulated by Hon’ble High Court of Delhi in the said case and thus, the same is only dismissal in limine and on this proposition reliance is placed on the judgment of Hon’ble Supreme Court in the case of CIT vs Rashtradoot (HUF) reported in 412 ITR 17. (iii) That further, even on facts, the said order in the case of Udit Kalra vs ITO is distinguishable. As, the interim order of SEBI in the case of both the companies have been cooled down by subsequent orders of SEBI. Thus, the case of Udit Kalra vs ITO relied by ld. DR is clearly distinguishable on facts and is not applicable to the facts of as…