Which sections of the Income Tax Act does Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association come up under?

It is most often cited in judgments turning on Section 143(3), Section 144C(13), Section 153(1), Section 153(4), Section 144B, Section 153.

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

Q: How many judgments cite Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association?

266 judgments on BharatTax cite Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association (3 SCC 1), spanning 2003 to 2026.

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 144B Section 153 Section 158AB Section 144C

Issues it is cited on

section 158ab section 261 section 144cof section 22(1)stay of demand section 11(3)section 153(4)section 140 section 144c(4)section 9(1)(ii)reference to tpo section 153(1)

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

DCIT 3(2), Mumbai vs. Idea Cellular Ltd, Mumbai

In the result, the appeal filed by the assessee is partly allowed for statistical purposes and the appeal filed by the revenue is dismissed

ITA 3674/MUM/2014[2009-10]Status: DisposedITAT Mumbai27 Jul 2023AY 2009-10

Bench: Shri Vikas Awasthy & Shri Gagan Goyal

For Appellant: Shri J. D. Mistry /Manish PadhiarFor Respondent: Shri T. Shankar, CIT-DR

Section 194Section 250Section 40

…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 passe…

Idea Cellular Limited, Mumbai vs. Dy. Comm of Income Tax-Circle 3(2), Mumbai

In the result, the appeal filed by the assessee is partly allowed for statistical purposes and the appeal filed by the revenue is dismissed

ITA 3424/MUM/2014[2009-10]Status: DisposedITAT Mumbai27 Jul 2023AY 2009-10

Bench: Shri Vikas Awasthy & Shri Gagan Goyal

For Appellant: Shri J. D. Mistry /Manish PadhiarFor Respondent: Shri T. Shankar, CIT-DR

Section 194Section 250Section 40

M/S. Bhatia Global Trading Ltd., Indore vs. The DCIT 1(1), Indore

In the result, appeal of assessee is partly allowed

ITA 247/IND/2017[2012-13]Status: DisposedITAT Indore26 Jul 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanibhatia Global Trading Ltd. Dcit 1(1) Through Official Liquidator Indore Old Cia Building, 1St Floor Vs. Opp. G.P.O. Residency Area, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaacb6751 C Assessee By None Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 10.05.2023 Date Of Pronouncement 26 .07.2023

Section 143(3)Section 144C(13)Section 144C(5)Section 14A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Bhatia Global Trading Ltd. DCIT 1(1) Through official Liquidator Indore Old CIA Building, 1st Floor Vs. Opp. G.P.O. Residency Area, Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AAACB6751 C Assessee by None Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 10.05.2023 Date of Pronouncement 26 .07.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the Assesse is directed against the assessment order dated 15.02.2017 pa…

E H Building Consultancy Pvt. Ltd., Chennai vs. ITO, Corporate Ward 2(1), Chennai

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

ITA 459/CHNY/2023[2012-13]Status: DisposedITAT Chennai19 Jul 2023AY 2012-13

Bench: Shri V. Durga Raoआयकर अपील सं./I.T.A. No.459/Chny/2023 िनधा"रण वष"/Assessment Year: 2012-13 Eh Building Consultancy Pvt. Ltd., Vs. The Income Tax Officer, Flat No. 1C, First Floor, Gowri Chitra Corporate Ward 2(1), Garden Complex, 88/4, Arcot Road, Chennai. Vadapalani, Chennai 600 026. [Pan:Aabce8062E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Tarun, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 13.07.2023 घोषणा की तारीख /Date Of Pronouncement : 19.07.2023 आदेश /O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi Dated 15.02.2023 Relevant To The Assessment Year 2012-13. 2. Brief Facts Of The Case Are That The Assessee Has Filed The Return Of Income For The Assessment Year 2012-13 On 30.09.2012 With Returned Income Of ₹.Nil. The Return Of Income Was Processed Under Section 143(1) Of The Income Tax Act, 1961 [“Act” In Short] Dated 15.03.2013. Thereafter, The Case Was Selected For Scrutiny Through Nd Notice Under 2

For Appellant: Shri G. Tarun, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT

Section 143(1)Section 143(2)Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ SMC BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" के सम" Before Shri V. Durga Rao, Judicial Member आयकर अपील सं./I.T.A. No.459/Chny/2023 िनधा"रण वष"/Assessment Year: 2012-13 EH Building Consultancy Pvt. Ltd., Vs. The Income Tax Officer, Flat No. 1C, First Floor, Gowri Chitra Corporate Ward 2(1), Garden Complex, 88/4, Arcot Road, Chennai. Vadapalani, Chennai 600 026. [PAN:AABCE8062E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri G. Tarun, Advocate ""थ" की ओर से/Respondent by : Shri P. Sajit Kumar, JCIT सुनवाई क…

M/S. Calcutta Springs Ltd., Kolkata vs. D.C.I.T., CC- 1(2), Kolkata

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

ITA 769/KOL/2022[2019-2020]Status: DisposedITAT Kolkata11 Jul 2023AY 2019-2020

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Section 14ASection 2(24)(x)Section 36(1)(va)

…ITA No. 769/KOL/2022 (A.Y. 2019-2020) & M/s. Calcutta Springs Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President & Shri Rajesh Kumar, Accountant Member I.T.A. No. 769/KOL/2022 Assessment Year: 2019-2020 M/s. Calcutta Springs Limited,..............Appellant C/o. M/s. Salarpuria Jajodia & Co., 7, C.R. Avenue, 3rd Floor, Kolkata-700072 [PAN:AAACC9765H] -Vs.- Assessing Officer, CPC, Bengaluru,.......Respondent Bengaluru-560500, Karnataka & I.T.A. No. 767/KOL/2022 Assessment Year: 2014-2015 M/s. Calcutta Springs Limited,..............Appellant C/o. M/s. Salar…

M/S. Calcutta Springs Ltd., Kolkata vs. D.C.I.T., CC- 1(2), Kolkata

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

ITA 767/KOL/2022[2014-2015]Status: DisposedITAT Kolkata11 Jul 2023AY 2014-2015

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Section 14ASection 2(24)(x)Section 36(1)(va)

M/S. Bengal Shristi Infrastructure Development Ltd., Durgapur vs. A.C.I.T., Circle - 2, Durgapur

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

ITA 534/KOL/2022[2013-2014]Status: DisposedITAT Kolkata07 Jul 2023AY 2013-2014

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Section 14ASection 250

…ITA No. 534/KOL/2022 Assessment Year : 2013-2014 M/s. Bengal Shristi Infrstructure Development Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President & Shri Rajesh Kumar, Accountant Member I.T.A. No. 534/KOL/2022 Assessment Year: 2013-2014 M/s. Bengal Shristi Infrastructure Development Limited,................................Appellant BUG-5, Upper Ground Floor, Durgapur City Centre, Durgapur-713216, West Bengal [PAN:AABCB8990N] -Vs.- Assistant Commissioner of Income Tax,....Respondent Circle-2, Durgapur, Aayakar Bhawan Annexue, City Centre, Durgapur-713216, W…

Graphite India Ltd., Kolkata vs. Pr.CIT-4, Kolkata

In the result, the appeal of the assessee is treated as partly allowed

ITA 1013/KOL/2019[2014-15]Status: DisposedITAT Kolkata03 Jul 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Section 115JSection 143(3)Section 14ASection 263Section 263(1)Section 40A(2)(b)

…ITA No. 1013/KOL/2019 Assessment Year : 2014-2015 Graphite India Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President & Shri Rajesh Kumar, Accountant Member I.T.A. No. 1013/KOL/2019 Assessment Year: 2014-2015 Graphite India Limited,..........................Appellant 31, Chowringhee Road, Kolkata-700016 [PAN: AAACC0457C] -Vs.- Principal Commissioner of Income Tax-4,..Respondent Kolkata, Aayakar Bhawan, 6th Floor, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri Soumen Adak, FCA & Shri Amit Agarwal, C.A., appeared on behalf of the assesseee Shri…

DCIT, CC-6(4), Mumbai vs. Ajay Shankarlal Mittal, Mumbai

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

ITA 1034/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Jun 2023AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri S Rifaur Rahmandcit, Cc – 6(4) Ajayshankarlalmittal, Room No. 1925, 19Th 62-A, Mittal Bhavan, बनाम/ Floor, Air India Bldg Dr.Gopalrao Vs. Nariman Point, Deshmukh Road, Mumbai – 400021. Peddar Road, Mumbai- 400026. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagpm6550R (""थ" / Respondent) (अपीलाथ" /Appellant)

For Appellant: Mr.Ujjawal Kumar .DR

Section 10Section 142(1)Section 143(2)Section 143(3)Section 14ASection 250

…re is no stay of the said judgment till date. Consequently, in view of the judgments passed by the Supreme Court in Kunhayammed vState 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. vCIT [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 i…

DCIT, CC-6(4), Mumbai vs. Archana Ajay Mittal, Mumbai

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

ITA 1032/MUM/2023[2017-18]Status: DisposedITAT Mumbai20 Jun 2023AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri S Rifaur Rahmanthe Dcit, Cc-6(4) Archana Ajay Mittal Room No. 1925, 19Th 302, Level-3, Ceejay बनाम/ Floor Air India Bldg, House, Anne Besant Vs. Nariman Point, Road, Worli, Mumbai-400021. Mumbai-400018 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagpm6545C (""थ" / Respondent) (अपीलाथ" /Appellant)

For Appellant: Ms.Kavita Kaushik.DRFor Respondent: None

Section 10Section 142(1)Section 143(2)Section 14ASection 250Section 57

…t till date. Consequently, in view of the judgments passed by the Supreme Court in Kunhayammed v. 7 Archana Ajay Mittal, Mumbai State of Kerala [2000] 113 Taxman 470/245 ITR 360 and Shree Chamundi Mopeds Ltd. vChurch 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…

Mrs Aruna Paresh Patel, Mumbai vs. Commissioner of Income Tax (Appeal), NFAC, Mumbai

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

ITA 1015/MUM/2023[2016-2017]Status: DisposedITAT Mumbai20 Jun 2023AY 2016-2017

For Appellant: Mr.Ujjawal Kumar .DR

Section 10Section 142(1)Section 143(2)Section 143(3)Section 14ASection 250

The Pr. Commissioner of Income-tax-4 vs. Sri. Krishna Chigullapally

ITTA/40/2022HC Telangana15 Jun 2023

Bench: N.TUKARAMJI,UJJAL BHUYAN

Commissioner of Customs, Central Excise and Service Tax vs. M/S Suzlon Energy Ltd

Appeals stand disposed of in terms of

C.A. No.-011400-011401 - 2018Supreme Court10 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 65Section 65(105)(zzzzd)Section 73Section 75Section 76Section 85

…on of drawings and designs under a contract of service for a specific customer to suit his specifications. 3.3 Shri N. Venkataraman, learned ASG has heavily relied upon the decision of this Court in the case of BSNL v. Union of India, reported in (2006) 3 SCC 1 (paras 44 & 45), in support of his submission on the distinction between sale of goods and a contract of service. On the decision of this Court in the case of BSNL (supra) and Civil Appeal Nos.11400-11401/2018 Page 6 of 21 the distinction between sale of goods and a contract of service, Shri N. Venkataraman has made the following submissio…

Manish Company Pvt. Ltd., Kolkata vs. I.T.O., Ward-9(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 583/KOL/2022[2017-2018]Status: DisposedITAT Kolkata13 Mar 2023AY 2017-2018

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri N. S. Saini, AR & Priyanka Salarpuria, ARFor Respondent: Shri P. P. Barman, Addl. CIT

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 pas…

M/S. Corporate Leisure & Property Development Pvt. Ltd., Bengaluru vs. DCIT, Central Circle-2(1)(1), Bengaluru

In the result, the appeal fails and is hereby dismissed

ITA 1053/BANG/2022[2013-14]Status: DisposedITAT Bangalore27 Feb 2023AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Prashanth G.S., A.RFor Respondent: Shri Sankarganesh K., D.R

…axmann.com 372 (Mum. - Trib.). In fact, the said decision is not against the assessee. The entire decision stems of out of right to seek specific performance. The assessee submits that as held by the Hon'ble Supreme Court in K.S. Vidyanadam v. Vairavan (1997) 3 SCC 1, grant of the relief of specific performance if discretionary and the Court is not bound to grant it. Consequently, the decision of the Tribunal is not applicable to the facts and circumstances of the case. And further, the decision of Sudhir Shetty is more on the construction aspect and not that of land as in the case of the assessee. 16.27 The dec…

Aptean India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-1(1)(1), Bangalore

In the result, the appeal filed by the assessee stands partly allowed

ITA 422/BANG/2022[2017-18]Status: DisposedITAT Bangalore20 Jan 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 422/Bang/2022 Assessment Year : 2017-18 M/S. Aptean India Pvt. Ltd., 1/2, 8Th Floor, Level 5, The Assistant Golden Heights, Commissioner Of 59Th C Cross Road, Income Tax, 4Th M Block, Circle – 1(1)(1), Rajajinagar, Vs. Bangalore. Bangalore – 560 010. Pan: Aaacc5890M Appellant Respondent : Smt. Tanmayee Rajkumar, Assessee By Advocate : Shri Praveen Karanth, Cit- Revenue By Dr Date Of Hearing : 03-11-2022 Date Of Pronouncement : 20-01-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 25/03/2022 Passed By Nfac, Delhi For A.Y. 2017-18 On Following Grounds Of Appeal: “The Grounds Mentioned Herein By The Appellant Are Without Prejudice To One Another General Ground 1. On The Facts & In The Circumstances Of The Case & In Law, Final Assessment Order Passed By National Faceless

For Respondent: Smt. Tanmayee Rajkumar

Section 143(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 422/Bang/2022 Assessment Year : 2017-18 M/s. Aptean India Pvt. Ltd., 1/2, 8th Floor, Level 5, The Assistant Golden Heights, Commissioner of 59th C Cross Road, Income Tax, 4th M Block, Circle – 1(1)(1), Rajajinagar, Vs. Bangalore. Bangalore – 560 010. PAN: AAACC5890M APPELLANT RESPONDENT : Smt. Tanmayee Rajkumar, Assessee by Advocate : Shri Praveen Karanth, CIT- Revenue by DR Date of Hearing : 03-11-2022 Date of Pronouncement : 20-01-2023 ORDER PER BEENA PILLA…

Til Limited, Kolkata vs. D.C.I.T., Circle-1(2), Kolkata

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

ITA 558/KOL/2022[2014-2015]Status: DisposedITAT Kolkata23 Dec 2022AY 2014-2015

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 14A

…view of the judgments passed by the Supreme Court in Kunhayammedv. State of Kerala [2000] 113 Taxman 470/245 ITR 360 and Shree Chamundi Mopeds Ltd. v. Church of South 7 I.T.A. No. 558/Kol/2022 Assessment Year: 2014-15 Til Ltd. 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…

Pr. Commissioner of Income Tax-7, Delhi vs. Xerox India Ltd

ITA - 487 / 2022HC Delhi25 Nov 2022

Section 10(2)(xv)

…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 Sony Ericsson Mobile Communication (supra) & Bausch & Lomb Eye Care India P. Ltd. (supra). This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Ord…

Pr. Commissioner of Income Tax-7 vs. Surya Fresh Foods Pvt. Ltd

ITA/459/2022HC Delhi17 Nov 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 132Section 143(1)Section 143(3)Section 153Section 153ASection 153A(1)Section 80I

…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 covered by the judgments passed by this Court in Bhadani Financiers Pvt. Ltd. (supra) and Kabul Chawla (supra). Accordingly, no substantial question of law arises in the present appeals and the same along with applications are dismissed. MANMOHAN, J MANMEET PRITAM SINGH ARORA, J NOVEMBER 17, 2022/TS Digitally Signed By:JASWAN…

Pr. Commissioner of Income Tax-7 vs. Surya Fresh Foods Pvt. Ltd

ITA - 459 / 2022HC Delhi17 Nov 2022

Section 132Section 143(1)Section 143(3)Section 153Section 153ASection 153A(1)Section 80I

…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 covered by the judgments passed by this Court in Bhadani Financiers Pvt. Ltd. (supra) and Kabul Chawla (supra). Accordingly, no substantial question of law arises in the present appeals and the same along with applications are dismissed. MANMOHAN, J MANMEET PRITAM SINGH ARORA, J NOVEMBER 17, 2022/TS Digitally Signed By:JASWAN…