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

The Commissioner of Income Tax - International Taxation -3 vs. Telstra Singapore Pte Ltd

ITA/55/2023HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…―message‖ and ―telegraph line‖ in the 1885 Act which read: ―3. (3) ‗message‘ means any communication sent by telegraph, or given to a telegraph officer to be sent by telegraph or to be delivered; 26 (2006) 3 SCC 1 Digitally Signed By:KAMLESH KUMAR Signing Date:24.07.2024 19:47:53 Signature Not Verified ITA 334/2022 & connected matters Page 63 of 149 (4) ‗telegraph line‘ means a wire or wires used for the purpose of a telegraph, with any casing, coating, tube or pipe enclosing the same, and any appliances and…

DCIT Central Circle-28, New Delhi vs. Jindal Itf Limited, New Delhi

Accordingly, the appeal and application are dismissed

ITA 1776/DEL/2023[2012-13]Status: DisposedITAT Delhi08 Jul 2024AY 2012-13

Bench: Shri G. S. Pannu & Ms. Madhumita Royi.T.A. No. 1776/Del/2023 (Assessment Year : 2012-13) Dcit Vs. M/S. Jindal Itf Limited Central Circle – 28 28, Shivaji Marg, New Delhi New Delhi-110 015 Pan: Aabcj 9263 C (Appellant) .. (Respondent)

For Appellant: Shri Vinod Kumar Bindal, CAFor Respondent: Ms. Parul Singh, Sr. D.R
Section 143(3)Section 14ASection 14A(2)Section 250

…assed 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, DCIT vs. Jindal ITF Ltd. Asst.Year :2012-13 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…

Tata International Ltd, Mumbai vs. DCIT RG 14(3)1), Mumbai

In the result, the ground no

ITA 1195/MUM/2015[2010-11]Status: DisposedITAT Mumbai28 May 2024AY 2010-11

Bench: Shri Anikesh Banerjee & Miss Padmavathy S.

For Appellant: Shri Nitesh Joshi a/w Ninad PatadeFor Respondent: Ms. Dhivya Ruth SR.DR
Section 143(3)Section 144C(5)Section 92CSection 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND MISS PADMAVATHY S., ACCOUNTANT MEMBER ITA 1195/Mum/2015 (Assessment year : 2010-11) TATA INTERNATIONAL vs DCIT RG 14(3)(1) 4TH LIMITED, AAYAKAR BHAVAN, 7th Floor, Trent House, C-60, FLOOR, Block-G, Bandra Kurla R.NO.474 M.K.MARG, Complex, Bandra (East) MUMBAI-400 020 Mumbai-400 051 PAN :AAACT3198F APPELLANT RESPONDENT Assessee by : Shri Nitesh Joshi a/w Ninad Patade, Ms Hetal Sangani Respondent by : Ms. Dhivya Ruth SR.DR Date of hearing : 16/05/2024 Date of pronouncement : 28/05/2024 O R D E R PER ANIKE…

ITO, Ward-5(1), Kolkata vs. M/S Vishnu Distributors Pvt Ltd, Kolkata

In the result, the appeal of the Revenue is devoid of any merit, hence dismissed

ITA 50/KOL/2022[2012-13]Status: DisposedITAT Kolkata20 May 2024AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 50/Kol/2022 Assessment Year: 2012-2013

Section 131Section 14ASection 68

…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…

Radisson Hotels International Incorporated, Usa vs. ACIT Circle 3(1)(1) Intl. Taxation, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2382/DEL/2023[2020-21]Status: DisposedITAT Delhi03 May 2024AY 2020-21

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Ms. Deepika PasrichaFor Respondent: Sh. Om Parkash, Sr. DR
Section 143(3)Section 234ASection 234BSection 244ASection 270ASection 9(1)(vii)

…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 covered by the judgment passed by the learned predecessor Division Bench in Sheraton International Inc. (supra). 7. Accordingly, no substantial question of law arises for consideration in the present appeal and the same is dismissed. However, it is clarified that the orders passed in the present appeal shall abide by the final…

ACIT, Circle-3(1)(2), International Taxation, New Delhi vs. Sheraton Overseas Management Corporation, Noida

In the result, appeal of the Revenue is dismissed

ITA 2392/DEL/2023[2021-22]Status: DisposedITAT Delhi13 Feb 2024AY 2021-22

Bench: Shamim Yahya & Ms. Astha Chandraasstt. Year: 2021-22

For Appellant: Shri Amit AroraFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)Section 9Section 9(1)(vii)

…date. 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 dismissed being covered by the judgment passed by the learned predecessor Division Bench in Sheraton international Inc. (supra). 7. However, it is clarified that the order passed in the present appeals shall abide by the final decision of the Supreme Court in the Civil Appeal No.3094/2010. 5.5 As the issue of taxability of t…

Krishak Bharti Cooperative Ltd, New Delhi vs. ACIT, Central Circle-30, New Delhi

In the result, assessee’s appeals for A

ITA 478/DEL/2023[2018-19]Status: DisposedITAT Delhi12 Feb 2024AY 2018-19

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharata.Y. 2017-18 & A.Y. 2018-19

Section 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 pass…

Krishak Bharati Cooperative Limited, New Delhi vs. ACIT Central Circle 30, New Delhi

In the result, assessee’s appeals for A

ITA 477/DEL/2023[2017-18]Status: DisposedITAT Delhi12 Feb 2024AY 2017-18

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharata.Y. 2017-18 & A.Y. 2018-19

Section 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 pass…

DCIT, Central Circle-30, New Delhi vs. Krishak Bharati Cooperative Ltd, Delhi

In the result, assessee’s appeals for A

ITA 1043/DEL/2023[2018]Status: DisposedITAT Delhi12 Feb 2024

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharata.Y. 2017-18 & A.Y. 2018-19

Section 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 pass…

DCIT, Central Circle-30, New Delhi vs. Krishak Bharati Cooperative Ltd., Delhi

In the result, assessee’s appeals for A

ITA 1042/DEL/2023[2017-18]Status: DisposedITAT Delhi12 Feb 2024AY 2017-18

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharata.Y. 2017-18 & A.Y. 2018-19

Section 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 pass…

M/S. Vedanga Vinimoy Pvt.Ltd., Kolkata vs. ITO, Ward-2(1), Kolkata.

In the result, the appeal of the assessee is hereby allowed

ITA 1165/KOL/2023[2017-18]Status: DisposedITAT Kolkata30 Jan 2024AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal]

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘SMC’, KOLKATA [Before Shri Sonjoy Sarma, Judicial Member & Shri Girish Agrawal, Accountant Member] I.T.A. No. 1165/Kol/2023 Assessment Year : 2017-18 M/s. Vedanga Vinimoy Private vs ITO, Ward-2(1), Kolkata Limited PAN: AAACV 9110 B Appellant Respondent Date of Hearing 02.01.2024 Date of Pronouncement 30.01.2024 For the Assessee Shri Ankit Jalan, Advocate For the Revenue Shri Anindya Kumar Bandopadhyay, Addl. CIT ORDER Per Sonjoy Sarma, JM: This appeal of the assessee for the assessment year 2017-18 is directed against the order dated 27.02.2023 passed by th…

ACIT Circle Intl Taxation 3(1)(1), New Delhi vs. Westin Hotel Management L.P., Noida

In the result, the appeal of the Revenue stands dismissed

ITA 2391/DEL/2023[2021-22]Status: DisposedITAT Delhi16 Jan 2024AY 2021-22

Bench: Shri Shamim Yahya & Ms. Astha Chandra[Assessment Year: 2021-22]

Section 143(3)Section 9Section 9(1)(vii)

…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 appeals are dismissed being covered by the judgment passed by the learned predecessor Division Bench in Sheraton International Inc. (supra). 7. However, it is clarified that the order passed in the present appeals shall abide by the final decision of the Supreme Court in the Civil Appeal No.3094/2010.” 7. Since, the issue in dispute is s…

Income Tax Officer(Exemptions), Trichy vs. M/S Papathiyammal Pitchai Pitchaieducational Trust, Karur

The appeal stand allowed in terms of our above order

ITA 18/CHNY/2023[2020-21]Status: DisposedITAT Chennai20 Oct 2023AY 2020-21

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.18/Chny/2023 (िनधा"रण वष" / Assessment Year: 2020-21) Ito (Exemptions) M/S. Papathiyammal Pitchai Educational Trust बनाम Trichy. Muthunagar, Hiranyamangalam, Mettupatty, / Vs. Kulithalai-639 107 (Karur Dist.) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabtp-7831-M (अपीलाथ"/Appellant) : (!"थ" / Respondent)

For Appellant: Shri P.Sajit Kumar (JCIT)- Ld. Sr. DRFor Respondent: Shri S. Sridhar (Advocate)-Ld.AR
Section 11Section 119(2)(b)Section 12ASection 139(1)Section 143(1)

…ear is different and each year the issue should be decided afresh because the cause of action for each assessment year is distinct. Reliance is placed on the decision of the Hon'ble Apex Court in the case of Bharat Sanchar Nigam Limited and Ors Vs. UOI (2006) 3 SCC 1 wherein it has been observed 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. As a general rule, each year's assessment is final only for that y…

DCIT, Circle 3(1)(2) Intl. Taxation, New Delhi vs. Sheraton Overseas Management Corporation, Noida

In the result, appeals are dismissed

ITA 1626/DEL/2023[2020-21]Status: DisposedITAT Delhi22 Sept 2023AY 2020-21

Bench: Shri Saktijit Dey, Hon’Ble Vice- & Dr. B.R.R. Kumarassessment Year: 2019-20 With Assessment Year: 2020-21 Dcit, Vs. Sheraton Overseas Circle -3(1)(2), Management Corporation, International Taxation, C/O- M/S. Nangia & Co. New Delhi Llp, A-109, Sector-136, Noida Pan :Aalcs8306H (Appellant) (Respondent)

Section 9(1)(vii)

…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 appeals are dismissed being covered by the judgment passed by the learned predecessor Division Bench in Sheraton International Inc. (supra). 7. However, it is clarified that the order passed in the present appeals shall abide by the final decision of the Supreme Court in the Civil Appeal No.3094/2010.” 21 | P a g e ITA Nos.1625 & 1626/…

DCIT, Circle-3(1)(2) Int. Taxation, New Delhi vs. Sheraton Overseas Mangaement Corporation, Noida

In the result, appeals are dismissed

ITA 1625/DEL/2023[2019-20]Status: DisposedITAT Delhi22 Sept 2023AY 2019-20

Bench: Shri Saktijit Dey, Hon’Ble Vice- & Dr. B.R.R. Kumarassessment Year: 2019-20 With Assessment Year: 2020-21 Dcit, Vs. Sheraton Overseas Circle -3(1)(2), Management Corporation, International Taxation, C/O- M/S. Nangia & Co. New Delhi Llp, A-109, Sector-136, Noida Pan :Aalcs8306H (Appellant) (Respondent)

Section 9(1)(vii)

…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 appeals are dismissed being covered by the judgment passed by the learned predecessor Division Bench in Sheraton International Inc. (supra). 7. However, it is clarified that the order passed in the present appeals shall abide by the final decision of the Supreme Court in the Civil Appeal No.3094/2010.” 21 | P a g e ITA Nos.1625 & 1626/…

DCIT, Circle 3(1)(2), International Taxation, New Delhi vs. Sheraton Overseas Management Corporation, Noida

In the result, appeal is dismissed

ITA 1624/DEL/2023[2018-19]Status: DisposedITAT Delhi22 Sept 2023AY 2018-19

Bench: Shri Saktijit Dey, Hon’Ble Vice- & Dr. B.R.R. Kumarassessment Year: 2018-19 Dcit, Vs. Sheraton Overseas Circle -3(1)(2), Management Corporation, International Taxation, C/O- M/S. Nangia & Co. New Delhi Llp, A-109, Sector-136, Noida Pan :Aalcs8306H (Appellant) (Respondent)

Section 9(1)(vii)

…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 appeals are dismissed being covered by the judgment passed by the learned predecessor Division Bench in Sheraton International Inc. (supra). 7. However, it is clarified that the order passed in the present appeals shall abide by the final decision of the Supreme Court in the Civil Appeal No.3094/2010.” 7. Since, the issue in dispute is…

DCIT Circle-3(1)(1), Intl. Taxation, New Delhi vs. Westin Hotel Management L.P., Noida

In the result, appeals are dismissed

ITA 1613/DEL/2023[2019-20]Status: DisposedITAT Delhi22 Sept 2023AY 2019-20

Bench: Shri Saktijit Dey, Hon’Ble Vice- & Dr. B.R.R. Kumarassessment Year: 2018-19 With Assessment Year: 2019-20 Dcit, Vs. Westin Hotel Management Circle -3(1)(1), L.P., International Taxation, C/O- Nangia & Co., A-109, New Delhi Sector-136, Noida, Uttar Pradesh Pan :Aaafw9088N (Appellant) (Respondent)

Section 9(1)(vii)

…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 appeals are dismissed being covered by the judgment passed by the learned predecessor Division Bench in Sheraton International Inc. (supra). 7. However, it is clarified that the order passed in the present appeals shall abide by the final decision of the Supreme Court in the Civil Appeal No.3094/2010.” 21 | P a g e ITA Nos.1612 & 1613/…

DCIT, Circle 3(1)(1), International Taxation, New Delhi vs. Westin Hotel Mmanagement L.P., Noida

In the result, appeals are dismissed

ITA 1612/DEL/2023[2018-19]Status: DisposedITAT Delhi22 Sept 2023AY 2018-19

Bench: Shri Saktijit Dey, Hon’Ble Vice- & Dr. B.R.R. Kumarassessment Year: 2018-19 With Assessment Year: 2019-20 Dcit, Vs. Westin Hotel Management Circle -3(1)(1), L.P., International Taxation, C/O- Nangia & Co., A-109, New Delhi Sector-136, Noida, Uttar Pradesh Pan :Aaafw9088N (Appellant) (Respondent)

Section 9(1)(vii)

…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 appeals are dismissed being covered by the judgment passed by the learned predecessor Division Bench in Sheraton International Inc. (supra). 7. However, it is clarified that the order passed in the present appeals shall abide by the final decision of the Supreme Court in the Civil Appeal No.3094/2010.” 21 | P a g e ITA Nos.1612 & 1613/…

M/S Wevin Private Limited, Bangalore vs. Pr. Commissioner of Income-Tax, Circle-7(1)(1), Bangalore

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 367/BANG/2023[2011-12]Status: DisposedITAT Bangalore02 Aug 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2011-12

For Appellant: Shri L. Bharath, A.RFor Respondent: Shri V. Parithivel, D.R
Section 201Section 250Section 254

…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…

Elara Capital (India) Private Limited, Mumbai vs. ACIT- Circle 6(2)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1569/MUM/2023[2017-18]Status: DisposedITAT Mumbai31 Jul 2023AY 2017-18

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2017-18 Elara Capital (India) Pvt. Ltd., The Acit-Circle 6(2)(2), Tower 3, 21St Floor, One Room No. 506, 5Th Floor, Vs. International Center, Senapati Aayakar Bhavan, Maharshi Bapat Marg, Elphinstone Karve Road, Mumbai- Road (West), Mumbai-400013. 400020. Pan No. Aabce 6487 B Appellant Respondent

For Appellant: Mr. Milind DattaniFor Respondent: Mr. P.D. Chogule (Addl. CIT)
Section 14A

…Chamundi Mopeds Ltd. , (2000) 6 SCC 359 and Shree Chamundi Mopeds Ltd. Vs. Church of South India Trust Association CSI Cinod Vs. Church of South India Trust Association CSI Cinod Vs. Church of South India Trust Association CSI Cinod Secretariat, Madras (1992) 3 SCC 1, the present appeal is riat, Madras (1992) 3 SCC 1, the present appeal is riat, Madras (1992) 3 SCC 1, the present appeal is dismissed being covered by the judgment passed by the dismissed being covered by the judgment passed by the dismissed being covered by the judgment passed by the learned predecessor Division Bench in PCIT vs. IL & FS learned pr…