Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association

3 SCC 1Reported decision1992#303 most cited

What is Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association authority for?

If an issue has been decided by a competent court or bench, and that decision remains undisturbed by a higher court, subsequent appeals on the same issue can be dismissed as being covered by the earlier judgment, underscoring judicial discipline.

266

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2003 to 2026.

Also referred to as

Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association · 3 SCC 1 · 1992 · dismissal of appeal · covered by previous judgment · judicial discipline · finality of orders · precedential value of judgments · Section 261 · effect of SLP dismissal · Kunhayammed

Sections most often in play

Section 143(3)Section 144C(13)Section 153(1)Section 153(4)Section 144BSection 153Section 158ABSection 144C

Issues it is cited on

section 158absection 261section 144cofsection 22(1)stay of demandsection 11(3)section 153(4)section 140section 144c(4)section 9(1)(ii)reference to tposection 153(1)

Judgments citing Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association

Miller Traders Pvt. Ltd., Kolkata vs. ITO, Ward-4(2), Kolkata

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

ITA 397/KOL/2022[2017-2018]Status: DisposedITAT Kolkata25 Aug 2022AY 2017-2018

Bench: Sri Manish Borad

Section 139(1)Section 143(3)Section 14ASection 250

…ate. Consequently, in view of the judgments passed by the Supreme Court in Kunhayammed & Ors. vs. State of Kerala (2000) 162 CTR (SC) 97 : (2000) 6 SCC 359 and Shree Chamundi Mopeds Ltd. vs. Church of South India Trust Association CSI Cinod Secretariat (1992) 3 SCC 1, the present appeal is dismissed being covered by the judgment passed by the learned predecessor Division Bench in Principal Principal CIT vs. IL&FS Energy Development Co. Ltd. (supra) and Cheminvest Ltd. vs. CIT (2015) 281 CTR (Del) 447 : (2015) 126 DTR (Del) 289 : (2015) 378 ITR 33 (Del). Page 3 of 5 I.T.A. No.: 397/Kol/2022 Assessment Year: 2017…

M/S. Hanumanthappa Chandrashekar, Bangalore vs. Assistant Commissioner of Income Tax, Circle - 3(2)(1), Bangalore

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

ITA 1223/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Aug 2022AY 2016-17

Bench: Shri Chandra Poojari

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel
Section 46Section 96

…sed.” 26. In fact, even in the case of Anasuya Bai, the Hon'ble Supreme Court has placed reliance on its decisions in Munithimmaiah v. State of Karnataka [(2002) 4 SCC 326] (Munithimmaiah), Offshore Holdings (P) Ltd. v. Bangalore Development Authority [(2011) 3 SCC 139] (Offshore Holdings), (arising under the Bangalore Development Authority Act, 1976 ('BDA Act' for short)) and Girnar Traders (3) v. State of Maharashtra [(2011) 3 SCC 1] (Girnar Traders (3)), to hold that the provisions of the LA Act, 1894 and the BDA Act, 1976 being distinct, Section 24(2) of 2013 Act, is not applicable to an acquisition under the…

Commissioner of Service Tax Delhi vs. Quick Heal Technologies Limited

In the result, the appeals are allowed

C.A. No.-005167 - 2022Supreme Court05 Aug 2022

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 35LSection 65Section 66ESection 73(1)Section 83

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 5167 OF 2022 (DIARY NO. 24399 OF 2020) COMMISSIONER OF SERVICE TAX DELHI …APPELLANT(S) VERSUS QUICK HEAL TECHNOLOGIES LIMITED …RESPONDENT(S) WITH CIVIL APPEAL NOS. 5168­5169 OF 2022 (ARISING OUT OF S.L.P. (CIVIL) NOS. 6715­6716 OF 2022) J U D G M E N T J.B. PARDIWALA, J. : 1. Since the issues raised in both the captioned cases are the same, those were taken up for hearing analogously and are being disposed of by this common judgment. Civil Appeal (Diary No. 24399 of 2020) 2. Delay condoned. 1 Digitally signed by San…

N.D. Tyagi vs. Power Finance Corporation Ltd. and Ors

LPA/373/2022HC Delhi02 Aug 2022

Bench: HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD,HON'BLE CHIEF JUSTICE

Section 11Section 12

…. 5. 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 covered by the decision passed by the learned predecessor Division Bench in ITA 1172/2017. 6. Accordingly, no substantial question of law arises for consideration in the present appeals and the same are dismissed. 7. However, it is clarified that the order passed in the present appeals shall abide by the final decision of the…

Babul Fiscal Services Private Limited, Kolkata vs. ACIT, Circle-2(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 318/KOL/2022[2017-2018]Status: DisposedITAT Kolkata02 Aug 2022AY 2017-2018

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 142(1)Section 143(2)Section 14A

…ate. 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, (2015) 378 ITR 33. 10. Accordingly, the appeal and application are dismissed. However, it is clarified that the order passe…

National Petroleum Construction Company vs. Deputy Commissioner of Income Tax Circle 2(2) International Taxation New Delhi

Appeal is hereby allowed to the extent

C.A. No.-004964-004964 - 2022Supreme Court29 Jul 2022

Bench: HON'BLE MS. JUSTICE INDIRA BANERJEE

Section 143(1)Section 197

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 4964 OF 2022 (ARISING OUT OF SLP (C) NO. 9233 OF 2020) NATIONAL PETROLEUM CONSTRUCTION COMPANY ....Appellant (s) versus DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(2), INTERNATIONAL TAXATION, NEW DELHI & ANR. .…Respondent (s) J U D G M E N T Indira Banerjee, J. Leave granted. 2. This appeal is against the judgment and final order dated 20th December 2019 passed by High Court of Delhi dismissing the Writ Petition being Writ Petition (C) No.8527 of 2019 filed by the Appellant against the refu…

M/S. Maxivision Eye Hospital Pvt. Ltd., Chennai vs. DCIT, Corporate Circle-4(1), Chennai

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

ITA 139/CHNY/2020[2012-13]Status: DisposedITAT Chennai22 Jul 2022AY 2012-13

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri AR. V. Sreenivasan, Addl.CIT
Section 1Section 14Section 143(3)Section 14A

…ate. 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, (2015) 378 ITR 33. 10. Accordingly, the appeal and application are dismissed. However, it is clarified that the order passed…

M/S Gokuldas Exports vs. The Assistant Commissioner of Income Tax

Appeal is allowed

ITA/635/2016HC Karnataka19 Jul 2022

Bench: P.S.DINESH KUMAR,C.M. POONACHA

Section 143(3)Section 147Section 148Section 151(1)Section 260Section 3Section 45(4)

…ASSOCIATION4 followed by this Court in M/S. KARNATAKA FINANCIAL SERVICES LTD. v. ASSISTANT COMMISSIONER OF INCOME TAX5, when the matter is remanded, the 3 [1979] 119 ITR 996 (SC) para 20 4 [1992] 3 SCC 1 5 ITA No.88/2015 decided on 08.02.2021 8 resultant position would be that the appeal which had been disposed of by the appellate authority would be restored. 6. With regard to Question No.10 he submitted that the partnership firm was converted into a Company under Part IX of the Companies Act, 1956 and therefore, the said partnership…

M/S. Madura Coats Private Limited, Bangalore vs. Deputy Commissioner of Income Tax., (International Transaction), Circle- 1(2), Bangalore

In the result, appeals filed by assessee for A

ITA 1345/BANG/2019[2017-18]Status: DisposedITAT Bangalore31 May 2022AY 2017-18

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(It)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/S. Madura Coats Pvt. The Deputy Ltd., Commissioner Of 7Th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. Pan: Aabcm8297K Appellant Respondent Assessee By : Shri Ajay Rotti, Ca : Shri Shehnawaz Ul Rahaman, Revenue By Addl. Cit (Dr) Date Of Hearing : 13-04-2022 Date Of Pronouncement : 31-05-2022 Order Per Beena Pillaipresent Appeals Are Filed By Assessee Against Order Dated 30.03.2019 Passed By Ld.Cit(A)-12, Bangalore For A.Ys. 2016-17 & 2017-18. It Is Submitted That The Issues Alleged By Assessee In Both These Years Are Identical & On Similar Facts. 2. Brief Facts Of The Case Are As Under: 2.1 Madura Coats Pvt Ltd (Mcpl) Is An Indian Company Carrying On The Business As Manufacturer & Merchant Of Sewing Threads & Other Goods, Possesses The Requisite Expertise & Experience By Virtue Of Having Several Qualified Personnel In Its Employment. During The Course Of Verification Conducted Us

For Appellant: Shri Ajay Rotti, CA
Section 195Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(IT)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/s. Madura Coats Pvt. The Deputy Ltd., Commissioner of 7th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. PAN: AABCM8297K APPELLANT RESPONDENT Assessee by : Shri Ajay Rotti, CA : Shri Shehnawaz ul Rahaman, Revenue by Addl. CIT (DR) Date of Hearing : 13-04-2022 Date of Pronouncement : 31-05-2022 ORDER PER B…

M/S. Madura Coats Private Limited, Bangalore vs. Deputy Commissioner of Income Tax., (International Transaction), Circle- 1(2), Bangalore

In the result, appeals filed by assessee for A

ITA 1344/BANG/2019[2016-17]Status: DisposedITAT Bangalore31 May 2022AY 2016-17

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(It)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/S. Madura Coats Pvt. The Deputy Ltd., Commissioner Of 7Th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. Pan: Aabcm8297K Appellant Respondent Assessee By : Shri Ajay Rotti, Ca : Shri Shehnawaz Ul Rahaman, Revenue By Addl. Cit (Dr) Date Of Hearing : 13-04-2022 Date Of Pronouncement : 31-05-2022 Order Per Beena Pillaipresent Appeals Are Filed By Assessee Against Order Dated 30.03.2019 Passed By Ld.Cit(A)-12, Bangalore For A.Ys. 2016-17 & 2017-18. It Is Submitted That The Issues Alleged By Assessee In Both These Years Are Identical & On Similar Facts. 2. Brief Facts Of The Case Are As Under: 2.1 Madura Coats Pvt Ltd (Mcpl) Is An Indian Company Carrying On The Business As Manufacturer & Merchant Of Sewing Threads & Other Goods, Possesses The Requisite Expertise & Experience By Virtue Of Having Several Qualified Personnel In Its Employment. During The Course Of Verification Conducted Us

For Appellant: Shri Ajay Rotti, CA
Section 195Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(IT)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/s. Madura Coats Pvt. The Deputy Ltd., Commissioner of 7th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. PAN: AABCM8297K APPELLANT RESPONDENT Assessee by : Shri Ajay Rotti, CA : Shri Shehnawaz ul Rahaman, Revenue by Addl. CIT (DR) Date of Hearing : 13-04-2022 Date of Pronouncement : 31-05-2022 ORDER PER B…

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

…. 6. 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. MANMOHAN, J SUBRAMONIUM PRASAD, J APRIL 28, 2022 AS This is a digitally signed Judgement. NEUTRAL CITATION NO: 2022/DHC/001611…

M/S Sri Balaji Corporate Services vs. Union of India Ministry of Finance

WP/43206/2018HC Karnataka21 Apr 2022

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

Section 96

…aforesaid submissions, reliance has been placed on the decisions of Supreme Court in 'MAGANLAL CHHAGANLAL (P) LTD. V. MUNICIPAL CORPORATION OF GREATER BOMBAY AND ORS.', (1974) 2 SCC 402 AND 'GIRNAR TRADERS V. STATE OF MAHARASHTRA AND ORS.', (2011) 3 SCC 1. It is also contended that issue with regard to applicability of Section 24(2) of the 2013 Act to the proceeding under 1966 Act is no longer res integra and it has been held that Section 24(2) does not apply to the proceeding under 1966 Act. In this connection, reference has been made to decision of Supreme Court in 'SPECIAL LAND ACQUISITION…

L. Venkataramana Raju vs. Union of India

WP/53718/2017HC Karnataka21 Apr 2022

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

Section 96

…aforesaid submissions, reliance has been placed on the decisions of Supreme Court in 'MAGANLAL CHHAGANLAL (P) LTD. V. MUNICIPAL CORPORATION OF GREATER BOMBAY AND ORS.', (1974) 2 SCC 402 AND 'GIRNAR TRADERS V. STATE OF MAHARASHTRA AND ORS.', (2011) 3 SCC 1. It is also contended that issue with regard to applicability of Section 24(2) of the 2013 Act to the proceeding under 1966 Act is no longer res integra and it has been held that Section 24(2) does not apply to the proceeding under 1966 Act. In this connection, reference has been made to decision of Supreme Court in 'SPECIAL LAND ACQUISITION…

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

…te. 7. 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 present appeals are dismissed being covered by the judgment passed by the learned predecessor Division Bench. MANMOHAN, J NAVIN CHAWLA, J FEBRUARY 3, 2022 TS This is a digitally signed Judgement. NEUTRAL CITATION NO: 2022/DHC/000444…

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

…te. 7. 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 present appeals are dismissed being covered by the judgment passed by the learned predecessor Division Bench. MANMOHAN, J NAVIN CHAWLA, J FEBRUARY 3, 2022 TS This is a digitally signed Judgement. NEUTRAL CITATION NO: 2022/DHC/000444…

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

…te. 7. 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 present appeals are dismissed being covered by the judgment passed by the learned predecessor Division Bench. MANMOHAN, J NAVIN CHAWLA, J FEBRUARY 3, 2022 TS This is a digitally signed Judgement. NEUTRAL CITATION NO: 2022/DHC/000444…

JUDGEMENTopens in new window

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

…ITA 6/2022 Page 1 of 4 $~S-34 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 6/2022 & CM APPL.1971/2022 COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI ..... Appellant Through: Mr.Abhishek Maratha, Advocate. versus INDIA TRADE PROMOTION ORGANISATION ..... Respondent Through: Mr.Mayank Nagi, Advocate. % Date of Decision: 12th January, 2022 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE NAVIN CHAWLA J U D G M E N T MAN…

JUDGEMENTopens in new window

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

…ITA 3/2022 and connected matters Page 1 of 4 $~S-33to35 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 3/2022 & CM APPL.1577/2022 COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr.Mayank Nagi, Advocate. versus INDIA TRADE PROMOTION ORGANISATION ..... Respondent Through: Mr.Abhishek Maratha, Advocate. + ITA 4/2022 & CM APPL.1694/2022 COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr.Mayank Nagi, Advocate. versus INDIA TRADE PROMOTION O…

JUDGEMENTopens in new window

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

…ITA 3/2022 and connected matters Page 1 of 4 $~S-33to35 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 3/2022 & CM APPL.1577/2022 COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr.Mayank Nagi, Advocate. versus INDIA TRADE PROMOTION ORGANISATION ..... Respondent Through: Mr.Abhishek Maratha, Advocate. + ITA 4/2022 & CM APPL.1694/2022 COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr.Mayank Nagi, Advocate. versus INDIA TRADE PROMOTION O…

JUDGEMENTopens in new window

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

…ITA 3/2022 and connected matters Page 1 of 4 $~S-33to35 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 3/2022 & CM APPL.1577/2022 COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr.Mayank Nagi, Advocate. versus INDIA TRADE PROMOTION ORGANISATION ..... Respondent Through: Mr.Abhishek Maratha, Advocate. + ITA 4/2022 & CM APPL.1694/2022 COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr.Mayank Nagi, Advocate. versus INDIA TRADE PROMOTION O…