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 366,470 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

Win Medicare Private Limited, Delhi vs. Assessment Unit, Income Tax Department (Deputy Commissioner of Income Tax Circle 25(1), Delhi)

ITA 3159/DEL/2024[2020-21]Status: DisposedITAT Delhi23 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)Section 158A

…1 ITA No. 3159/Del/2024 Win Medicare Pvt. Ltd. Vs. Assessment Unit IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 3159/DEL/2024 (A.Y. 2020-21) Win Medicare Private Limited 1311, Modi Tower, 98 Nehru Place, Delhi PAN: AAACW0631J Appellant Vs Assessment Unit, Income Tax Department (Deputy Commissioner of Income Tax, Circle 25(1), Delhi Respondent Assessee by Ms. Ananya Kapoor, Adv Revenue by Sh. S. K. Jadhav, CIT DR Date of Hearing 21/01/2026 Date of Pronouncement 23/01/2026 ORDER PER YOGESH KUMAR, U…

Triumph Motorcycles (India) Private Limited, New Delhi vs. DCIT, Circle 25(1), New Delhi

In the result, appeal of the Assessee is allowed

ITA 794/DEL/2022[2017-18]Status: DisposedITAT Delhi23 Jan 2026AY 2017-18

Bench: Yogesh Kumar U.S. & Shri Manish Agarwaltriumph Motorcycles (India) Vs The Pvt. Ltd. 2Nd Floor, Wing-A Additional/Joint/Deputy/Assista Radisson Blu Plaza, Nh-8, Nt Commissioner Of Income Tax, Mahipalpur, New Delhi Nfac, New Delhi Pan: Aaect1592M Appellant Respondent Assessee By Dr. Shaswat Bajpai, Adv (Virtual), Sh. Mayank Chaturvedi, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

…emplated u/s 158AB of the Act where an identical question of law is pending before the Hon'ble High Court or the Supreme Court. 11. Further, the Hon'ble Supreme Court in the case of Shree Chamundi Mopeds Ltd. Vs. Church of South India Trust Association (1992) 3 SCC 1, held that, mere grant of stay does not obliterate the binding nature of the Judgment passed by the Hon'ble High Court in following manners:- “In the instant case, the proceedings before the Board under ss. 15 and 16 of the Act had been terminated by order of the Board dated April 26, 1990 whereby the Board, upon consideration of the facts and mater…

Fmi Automotive Components Pvt Ltd, Gurgaon vs. ACIT, Circle 7(1), New Delhi

In the result, appeals of the Assessee are allowed

ITA 2356/DEL/2022[2018-19]Status: DisposedITAT Delhi23 Jan 2026AY 2018-19

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)

…1 ITA NO. 2356, 3838 & 5988/Del/2022 FMI Automotive Components Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 3838/DEL/2024 (A.Y. 2020-21) FMI Automotive Components Pvt. Vs The Assistant Commissioner Ltd. Plot No. 1 Sub Plot No. of Income Tax, Circle 7(1), 4,5,8, 9, MSIL Supplier park New Delhi Phase 3A, IMT, Gurgaon, Haryana PAN: AABCF1682P Appellant Respondent Assessee by Sh. Prashant Meharchandani, Adv& Ms. Kanika Jain, Adv Revenue by Sh. S. K. Jadhav, CIT DR Date of Hearing 21/01…

Amplus Kn Solar Private Limited, Gurgaon vs. ITO, Ward- 2(1), Delhi

In the result, appeal of the Assessee is allowed

ITA 2315/DEL/2022[2018-19]Status: DisposedITAT Delhi23 Jan 2026AY 2018-19

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalampluskn Solar Private Limited Vs Ito 6Th Floor, The Palm Square, Golf Ward-2(1), C. R. Building, Course Extension Road, Sector - New Delhi 66, Grugaon, Haryana Pan: Aapca3377G Appellant Respondent Assessee By Sh. Km Gupta, Adv, Ms.Shruti Khimta, Ar & Sh. Jaskaran Singh, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 20/01/2026 Date Of Pronouncement 23/01/2026

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)Section 158A

…emplated u/s 158AB of the Act where an identical question of law is pending before the Hon'ble High Court or the Supreme Court. 11. Further, the Hon'ble Supreme Court in the case of Shree Chamundi Mopeds Ltd. Vs. Church of South India Trust Association (1992) 3 SCC 1, held that, mere grant of stay does not obliterate the binding nature of the Judgment passed by the Hon'ble High Court in following manners:- “In the instant case, the proceedings before the Board under ss. 15 and 16 of the Act had been terminated by order of the Board dated April 26, 1990 whereby the Board, upon consideration of the facts and mater…

ACIT, Mumbai vs. K Raheja Corp Private Limited, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 6083/MUM/2025[2020-21]Status: DisposedITAT Mumbai22 Jan 2026AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2020-21

For Respondent: Mr. Paresh Sondagar, CA
Section 11SSection 14A

…0/245 ITR 360 and Shree Chamundi Mopeds Ltd. v. Church of South 470/245 ITR 360 and Shree Chamundi Mopeds Ltd. v. Church of South 470/245 ITR 360 and Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association [1992] 3 India Trust Association [1992] 3 SCC 1, the present appeal is dismissed SCC 1, the present appeal is dismissed being covered by the judgment passed by the learned predecessor Division being covered by the judgment passed by the learned predecessor Division being covered by the judgment passed by the learned predecessor Division Bench in IL & FS Energy Development Co. Ltd. (supra) and Chem…

Claas Agricultural Machinery Private Limited, New Delhi vs. Deputy Commissioner of Income-Tax, Circle 4(2), New Delhi

In the result, appeal of the Assessee is allowed

ITA 4563/DEL/2024[AY 2020-21]Status: HeardITAT Delhi21 Jan 2026

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

…1 ITA No. 4563/Del/2024 Class Agricultural Machinery Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 4563/DEL/2024 (A.Y. 2020-21) Class Agricultural Machinery Vs The Deputy Commissioner Private Limited of Income Tax, Circle 4(2), Float No. M, First Floor, Sagar C. R. Building, Apartment 6, Tilak Marg, indraprastha Marg, I. P. Central Delhi-110001, New Estate, New Delhi Delhi Respondent PAN: AAFCC7820E Appellant Assessee by Sh. Kashish Gupta, CA Revenue by Sh. S. K. Jadhav, CIT DR…

Itron India Private Limited, Noida vs. The Assistant Commissioner of Income Tax, Circle 10(1), New Delhi

In the result, appeal of the Assessee is allowed

ITA 4389/DEL/2024[2020-21]Status: HeardITAT Delhi21 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalitron India Private Limited Vs The Assistant Commissioner C-7, Sector-3, Noida Gautam Of Income Tax, Circle 10(1), Budh Nagar, Uttar Pradesh C. R. Building, I. P. Estate, Pan: Aabcs6575L New Delhi Appellant Respondent Assessee By Sh. Kashish Gupta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026

Section 143(3)Section 144BSection 144CSection 153Section 153(1)

…1 Itron India Pvt. Ltd. Vs. The ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Itron India Private Limited Vs The Assistant Commissioner C-7, Sector-3, Noida Gautam of Income Tax, Circle 10(1), Budh Nagar, Uttar Pradesh C. R. Building, I. P. Estate, PAN: AABCS6575L New Delhi Appellant Respondent Assessee by Sh. Kashish Gupta, CA Revenue by Sh. S. K. Jadhav, CIT DR Date of Hearing 19/01/2026 Date of Pronouncement 21/01/2026 ORDER PER YOGESH KUMAR, U.S. JM: The captioned appeal is filed by the A…

Xl India Business Services Private Limited, Delhi vs. The Assistant Commissioner of Income Tax, New Delhi

In the result, appeal of the Assessee is allowed

ITA 4332/DEL/2024[2020-2021]Status: DisposedITAT Delhi21 Jan 2026AY 2020-2021

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144CSection 153

…1 ITA No. 4332/Del/2024 XL India Business Services Private Limited Vs. the ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 4332/DEL/2024 (A.Y. 2020-21) XL India Business Services Vs The Assistant Private Limited Commissioner of Income FF 101, First Floor, Building No. Tax, Circle 25(1), C. R. G-11, Sarines Sonia Sadan, Building, I. P. Estate, New Community Centre, VikasPuri, Delhi West Delhi-110018 PAN: AAACX0309A Appellant Respondent Assessee by Sh. Salil Kapoor, Adv & Ms. Ananya Kapoor, Adv R…

Lintec India Private Limited, South Delhi, Delhi vs. Deputy Commissioner of Income Tax Circle 13(1), Office of DCIT, Cr Building, Delhi

In the result, appeal of the Assessee is allowed

ITA 4282/DEL/2024[AY 2020-21]Status: HeardITAT Delhi21 Jan 2026

Bench: Yogesh Kumar U.S. & Shri Manish Agarwallintec India Private Limited Vs The Deputy Commissioner Of 14Th Floor, Eros Corporate Tower, Income Tax, Circle 13(1), Nehru Place, South Delhi, Delhi Office Of The Dcit, C. R. 110019, Building, Delhi Pan: Aaccl23772F Appellant Respondent Assessee By Sh. Supriya Mehta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153

…1 Lintec India Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Lintec India Private Limited Vs The Deputy Commissioner of 14th Floor, Eros Corporate Tower, Income Tax, Circle 13(1), Nehru Place, South Delhi, Delhi Office of the DCIT, C. R. 110019, Building, Delhi PAN: AACCL23772F Appellant Respondent Assessee by Sh. Supriya Mehta, CA Revenue by Sh. S. K. Jadhav, CIT DR Date of Hearing 19/01/2026 Date of Pronouncement 21/01/2026 ORDER PER YOGESH KUMAR, U.S. JM: The captioned appeal i…

Al Maha Foods International Private Limited, New Delhi vs. National Faceless Assessment Centre (Jao - DCIT Circle 1(1), Delhi), New Delhi

In the result, appeal of the Assessee is allowed

ITA 3974/DEL/2024[2020-21]Status: DisposedITAT Delhi21 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalal Maha Foods International Vs National Faceless Private Limited, 1122, Dlf Assessment Centre (Jao- Tower A, Jasola, New Friends Dcit Circle 1(1), C. R. Colony, S.O. Zakir Nagar, Building, I. P. Estate, Delhi Delhi-110025 New Delhi Pan: Aabca8743L Appellant Respondent Assessee By Sh. Salil Kapoor, Adv& Ms. Ananya Kapoor, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026

Section 143(3)Section 144BSection 144CSection 153Section 153(1)

…1 AL Maha Foods International Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER AL Maha Foods International Vs National Faceless Private Limited, 1122, DLF Assessment Centre (JAO- Tower A, Jasola, New Friends DCIT Circle 1(1), C. R. Colony, S.O. Zakir Nagar, Building, I. P. Estate, Delhi Delhi-110025 New Delhi PAN: AABCA8743L Appellant Respondent Assessee by Sh. Salil Kapoor, Adv& Ms. Ananya Kapoor, Adv Revenue by Sh. S. K. Jadhav, CIT DR Date of Hearing 19/01/2026 Date of Pronouncement 21/01/2…

Teva Pharmaceutical & Chemical Industries India Private Limited, Mumbai vs. DCIT, Circle-25(1), Delhi

In the result, appeal of the Assessee is allowed

ITA 4197/DEL/2024[2020-21]Status: DisposedITAT Delhi19 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalteva Pharmaceutical & Chemical Vs Assessment Unit, Income Industries India Private Limited, Tax Department/Deputy 8Th Floor, C-Wing Time Square, Commissioner Of Income Andherikurla Road, Marol Naka, Tax, Circle 25(1), Opp Mittal Industrial Estate C. R. Building, Delhi- Andheri (E), Mumbai 400059, 110001 Maharashtra, India Pan: Bnspk7225H Appellant Respondent Assessee By Sh. Sachit Jolly, Sr. Adv, Sh. Sohamdua, Adv& Sh. Abhiudaya Shankar Bajpai, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 19/01/2026 Order Per Yogesh Kumar, U.S. Jm: The Captioned Appeal Is Filed By The Assessee Challenging The Final Assessment Order Passed U/S 143(3) R.W.S. 144C(13) R.W.

Section 143Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153r

…ated u/s 158AB of the Act where an identical question of law is pending before the Hon'ble High Court or the Supreme Court. 11. Further, the Hon'ble Supreme Court in the case of Shree Chamundi Mopeds Ltd. Vs. Church of South India Trust Association (1992) 3 SCC 1, held that, mere grant of stay does not obliterate the binding nature of the Judgment passed by the Hon'ble High Court in following manners:- “In the instant case, the proceedings before the Board under ss. 15 and 16 of the Act had been terminated by order of the Board dated April 26, 1990 whereby the Board, upon consideration of the facts and mater…

Relationship Properties Private Limited, Mumbai vs. DCIT 2(3)(1), Mumbai

Appeal of the assessee stands allowed

ITA 2067/MUM/2024[AY 2017-18]Status: DisposedITAT Mumbai27 Oct 2025

Bench: Smt. Beena Pillai, Jm & Shri Arun Khodpia, Am Relationship Properties Deputy Commissioner Of Private Limited Income Tax, Circle 2(3)(1), 41-44, Sp Centre, Minoo V Mumbai Desai Marg, Colaba, S Mumbai – 400005. Pan/Gir No. Aadcr8947D (Appellant) : (Respondent)

For Appellant: Shri Rushav PatawariFor Respondent: Shri Umashankar Prasad
Section 143(2)Section 143(3)Section 250

…law in the year under consideration as compared to the preceding or succeeding years. 13. Reliance is placed on the following judgments: (i) Radhasoami Satsang v. CIT [1992] 193 ITR 321/ 60 Taxman 248 (ii) Bharat Sanchar Nigam Ltd. v. Union of India [2006] 3 SCC 1, it was held that: “20. The decisions cited have uniformly held that res judicata does not apply in matters pertaining to tax for different assessment years because res judicata applies to debar Courts from entertaining issues on the same cause of action whereas the cause of action for each assessment year is distinct. The Courts will generally adopt…

The Chandrasekarapuram Co-Operative Wholesale Stores Ltd., Thanjavur vs. ITO, Ward-1, Kumbakonam

In the result, the appeal of the assessee is allowed

ITA 2570/CHNY/2024[2020-21]Status: DisposedITAT Chennai06 Oct 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Ms. N. Anitha, Addl. C.I.T
Section 143(2)Section 80Section 80PSection 80P(2)(d)

…ure of activities carried out by the assessee. Hence, by following the rule of consistency, we are inclined to accept the arguments of the assessee. 18. The Hon’ble Supreme Court in the case of Bharat Sanchar Nigam Ltd. v. Union of India, reported in [2006] 3 SCC 1, had held as follows: “20. The decisions cited have uniformly held that res judicata does not apply in matters pertaining to tax for different assessment years because res judicata applies to debar Courts from entertaining issues on the same cause of action whereas the cause of action for each assessment year is distinct. The Courts will generally a…

M/S. Tamil Nadu Trade Promotion Organisation, Chennai vs. CIT, Exemptions, Chennai

In the result, this appeal of the assessee is allowed

ITA 1438/CHNY/2025[-]Status: DisposedITAT Chennai26 Sept 2025

Bench: Shri Ss Viswanethra Ravi & Shri Ratnesh Nandan Sahaym/S Tamil Nadu Trade Promotion C.I.T. (Exemptions), Organization, Vs. Chennai. 6-A/B/C, Mount Poonamallee Road, Nandambakkam-600089 (Tamil Nadu) Pan No. Aabct 6725 H Appellant/ Assessee Respondent/ Revenue

Section 10Section 2(15)Section 25Section 8

…f the judgment of the Supreme Court in Kunhayammed and others v. State of Kerala And Another [2000] 113 Taxman 470/245 ITR 360 (SC) (2000) 6 SCC 359 and Shree Chamundi Mopeds Ltd. v. 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." The Department had further appealed to the Supreme Court against the above order of the Delhi High Court in SLP (Civil) Diary No. 12361 of 2023 that was dismissed vide Order dated 04.05.2023 w…

Ashok Nariyani, Jaipur vs. ACIT, Circle-5, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1532/JPR/2024[2017-18]Status: DisposedITAT Jaipur15 Sept 2025AY 2017-18
For Appellant: Sh.Deepak Sharma, Adv. &For Respondent: Mrs. Anita Rinesh, JCIT, Sr.-DR
Section 115BSection 131Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 68

…mportant to note in section 115BBE(1)(b) is "determined by assessing officer": for meaning of word “determination” as referred in sec 115BBE(1) and title of chapter XII refer: Hon'ble apex court decision in case of Ashok Leyland ltd vs State of Tamilnadu 2004 3 SCC 1 (three judge bench order): 95. The word "Determination" must also be given its full effect to, which pre- supposes application of mind and expression of the conclusion. It connotes the official determination and not a mere opinion of finding. 96. In Law Lexicon by P. RamanathaAiyar, Second Edition, it is stated: "Determination or order. The expressi…

Assistant Commissioner of Income Tax vs. Shelf Drilling Ron Tappmeyer Limited

The appeals are allowed

C.A. No.-010586-010589 - 2025Supreme Court08 Aug 2025

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

Section 144CSection 153Section 153(1)Section 44B

…and avoid cadaveric consequences [ See Principles of Statutory Interpretation by Justice G.P. Singh, 14th Edn., p. 50.] ." 55. The Constitution Bench in the case of Vivek Narayan Sharma & Ors. (Demonetisation Case-5J.) v. Union of India & Ors., (2023) 3 SCC 1, has held as under:- "134. Legislation has an aim, it seeks to obviate some mischief, to supply an inadequacy, to effect a change of policy, to formulate a plan of SLP (C) Nos. 20569-72/2023 and SLP(C) No. 25798/2024 Page 48 of 51 government. That aim, that policy is not drawn, like nitrogen, out of the air; it is ev…

C.G. Buildcon Private Limited, Raipur vs. ITO Ward 3(1), Raipur

In the result, appeal of the assessee company is dismissed

ITA 300/RPR/2023[2009-10]Status: DisposedITAT Raipur14 Jul 2025AY 2009-10

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.300/Rpr/2023 "नधा"रण वष" / Assessment Year : 2009-10 C.G Buildcon Private Limited B-1, 3Rd Floor, C.G. Elite, Opp. Mandi Gate, Vidhan Sabha Road, Pandri (C.G.)-492 004 Pan: Aaccc5355P

For Appellant: Shri S.N Agrawal, CA (Joined virtually)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 133(6)Section 143(3)Section 147Section 801Section 80I

…2009-10, it has to be also allowed to the assessee. Such contention raised by the assessee is absolutely misplaced, devoid of merit, perverse and does not contain any legal validity. The Hon’ble Supreme Court in the case of BSNL Vs. Union of India, 7. (2006) 3 SCC 1, a three Judges Bench analyzed and held that res-judicata shall not apply to the matter pertaining to tax for different assessment year. There are catena of cases wherein it has been held that rationale for non- applicability of principles of res-judicata to Income Tax proceedings as the fact is that there cannot be any estoppel against a statute and…

ACIT-8(1)(1), Mumbai vs. Reliance Retail Ltd, Mumbai

In the result, appeal by the revenue is dismissed and cross objection by the assessee is allowed for statistical purposes

ITA 4251/MUM/2024[2018-19]Status: DisposedITAT Mumbai28 May 2025AY 2018-19

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawalassessment Year: 2018-19

For Appellant: Shri Madhur Agarwal, Advocate, Shri NimeshFor Respondent: Smt. Sanyogita Nagpal, CIT DR
Section 115JSection 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 pas…

Assistant Commissioner of Income Tax, Madurai vs. Ramco Industries Limited, Chennai

Appeals of the revenue are dismissed

ITA 2901/CHNY/2024[2013-14]Status: DisposedITAT Chennai07 Apr 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकरअपीलसं./I.T.A.No.2900 & 2901/Chny/2024 (निर्धारण वर्ष / Assessment Year: 2011-12 & 2013-14)

Section 115JSection 143(3)Section 14ASection 263

…is no stay of the said judgment till date. Consequently, in view of the judgments passed by the Supreme Court in Kunhayammed v. State of Kerala [2000] 113 Taxman 470/245 ITR 360 and Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association [1992] 3 SCC 1, the present appeal is dismissed being covered by the judgment passed by the learned predecessor Division Bench in IL & FS Energy Development Co. Ltd. (supra) and Cheminvest Ltd. v. CIT [2015] taxmann.com 118/234 Taxman 761/378 ITR 33 (Delhi). 61 10. Accordingly, the appeal and application are dismissed. However, it is clarified that the order passe…

Assistant Commissioner of Income Tax, Madurai vs. Ramco Industries Limited, Chennai

Appeals of the revenue are dismissed

ITA 2900/CHNY/2024[2011]Status: DisposedITAT Chennai07 Apr 2025

Bench: Shri Manu Kumar Giri & Shri Jagadish

For Appellant: Mr.V.Justin, CITFor Respondent: Mr. S.Muralidhar, FCA &
Section 115JSection 143(3)Section 144Section 14ASection 263

…is no stay of the said judgment till date. Consequently, in view of the judgments passed by the Supreme Court in Kunhayammed v. State of Kerala [2000] 113 Taxman 470/245 ITR 360 and Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association [1992] 3 SCC 1, the present appeal is dismissed being covered by the judgment passed by the learned predecessor Division Bench in IL & FS Energy Development Co. Ltd. (supra) and Cheminvest Ltd. v. CIT [2015] 61 taxmann.com 118/234 Taxman 761/378 ITR 33 (Delhi). 10. Accordingly, the appeal and application are dismissed. However, it is clarified that the order passed…