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

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

In the result, appeal of the Revenue in ITA No

ITA 2273/MUM/2014[2008-09]Status: DisposedITAT Mumbai12 Oct 2022AY 2008-09
Section 143(3)Section 194HSection 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). M/s. Vodafone Idea Ltd., (Formerly known as Idea Cellular Ltd.,) 10. Accordingly, the appeal and applic…

The Chief Commissioner of Income Tax -(OSD)-Central -1 vs. R.J. Corp. Ltd

Appeal is dismissed being covered by the judgment passed by this

ITA/389/2022HC Delhi11 Oct 2022

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

Section 132Section 14ASection 153Section 153ASection 153A(1)

…. 7. 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 this Court in Bhadani Financiers Pvt. Ltd. (supra) and Kabul Chawla (supra). However, it is clarified that the order passed in the present appeal shall abide by the final decision of the Supreme Court in the aforesaid SLP – M/s Apar Industries Ltd. MANMOHAN, J MANMEET PRITAM SIN…

DCIT-2(2)(1), Mumbai vs. M/S State Bank of India (Successor to State Bank of Bikaner and Jaipur), Mumbai

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

ITA 3033/MUM/2019[2015-16]Status: DisposedITAT Mumbai29 Sept 2022AY 2015-16

Bench: Shri Om Prakash Kant (Account Member) & Ms. Kavitha Rajagopal () I.T.A. No. 3033/Mum/2019 (A.Y. 2015-16) I.T.A. No. 2873/Mum/2019 (A.Y. 2015-16) Dcit-2(2)(1), Vs. M/S State Bank Of India Mumbai (Successor To State Room No. 545, Bank Of Bikaner & 5Th Floor, Ayakar Jaipur) Bhavan Financial Reporting & Mumbai-400020 Taxation, 3Rd Floor, Corporate Centre, Madam Cama Road Nariman Point, Mumbai- 400021 (Appellant) (Respondent)

Section 14A

…y 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 20 State Bank of India ITA No. 3033/2873/Mum/2019 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…

State Bank of India (Successor to State Bank of Bikaner & Jaipur), Mumbai vs. ACIT -Circle 2(2)(1), Mumbai

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

ITA 2873/MUM/2019[2015-16]Status: DisposedITAT Mumbai29 Sept 2022AY 2015-16

Bench: Shri Om Prakash Kant (Account Member) & Ms. Kavitha Rajagopal () I.T.A. No. 3033/Mum/2019 (A.Y. 2015-16) I.T.A. No. 2873/Mum/2019 (A.Y. 2015-16) Dcit-2(2)(1), Vs. M/S State Bank Of India Mumbai (Successor To State Room No. 545, Bank Of Bikaner & 5Th Floor, Ayakar Jaipur) Bhavan Financial Reporting & Mumbai-400020 Taxation, 3Rd Floor, Corporate Centre, Madam Cama Road Nariman Point, Mumbai- 400021 (Appellant) (Respondent)

Section 14A

…y 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 20 State Bank of India ITA No. 3033/2873/Mum/2019 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…

The Pr. Commissioner of Income Tax -6 vs. Marubeni Itochu Steel India Pvt.Ltd

ITA/374/2022HC Delhi28 Sept 2022

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

…. 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 covered by the judgments passed by the learned predecessor Division Bench. 7. Accordingly, no substantial question of law arises for consideration in the present appeal and the same is dismissed. 8. However, it is clarified that the order passed in the present appeal shall abide by the final decision of the Supreme Court in the…

Commissioner of Income Tax (Exemptions) Delhi vs. Petrotech

ITA/373/2022HC Delhi28 Sept 2022

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

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…

Commissioner of Income Tax (Exemptions) Delhi vs. Petrotech

ITA/372/2022HC Delhi28 Sept 2022

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

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…

Commissioner of Income Tax (Exemptions) Delhi vs. Petrotech

ITA-372/2022HC Delhi28 Sept 2022
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…

The Commissioner of Income Tax- International Taxation 2 Delhi vs. New Skies Satellite Bv

ITA-375/2022HC Delhi28 Sept 2022
Section 9(1)(vi)

…. 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 covered by the judgment passed by the learned predecessor Division Bench in New Skies Satellite BV (supra). 7. Accordingly, no substantial question of law arises for consideration in the present appeal and the same is dismissed. 8. However, it is clarified that the order passed in the present appeal shall abide by the final dec…

The Pr. Commissioner of Income Tax -6 vs. Marubeni Itochu Steel India Pvt.Ltd

ITA-374/2022HC Delhi28 Sept 2022

…. 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 covered by the judgments passed by the learned predecessor Division Bench. 7. Accordingly, no substantial question of law arises for consideration in the present appeal and the same is dismissed. 8. However, it is clarified that the order passed in the present appeal shall abide by the final decision of the Supreme Court in the…

Wrinkle Vyapaar Pvt. Ltd, Kolkata vs. DCIT, Cir. 1(2), Kolkata

In the result, appeals of the assessee are allowed

ITA 350/KOL/2021[2016-17]Status: DisposedITAT Kolkata28 Sept 2022AY 2016-17

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Rajesh Kumar, Hon’Blei.T.A. No. 284/Kol/2021 Assessment Year: 2015-16 Wrinkle Vyapaar Pvt. Ltd. Cit(A), Nfac (Delhi) Vs 40, Strand Road Model House Ground Floor Room No. 102 Kolkata - 700001 Pan : Aaacw5921F अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Anil Kochar, AdvocateFor Respondent: Shri Partha Pratim Barman, Addl. CIT
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…

Wrinkle Vyapaar Pvt Ltd, Kolkata vs. ITO, Ward-1(3), Kolkata

In the result, appeals of the assessee are allowed

ITA 284/KOL/2021[2015-116]Status: DisposedITAT Kolkata28 Sept 2022AY 2015-116

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Rajesh Kumar, Hon’Blei.T.A. No. 284/Kol/2021 Assessment Year: 2015-16 Wrinkle Vyapaar Pvt. Ltd. Cit(A), Nfac (Delhi) Vs 40, Strand Road Model House Ground Floor Room No. 102 Kolkata - 700001 Pan : Aaacw5921F अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Anil Kochar, AdvocateFor Respondent: Shri Partha Pratim Barman, Addl. CIT
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…

ACIT- CC- 4(2), Mumbai vs. Shoppers Stop Limited, Mumbai

In the result, all In the result, all the three appeals of the Revenue are the three appeals of the Revenue are dismissed

ITA 2512/MUM/2021[2018-19]Status: DisposedITAT Mumbai28 Sept 2022AY 2018-19

Bench: Shri Om Prakash Kant () & Ms Kavitha Rajagopal () Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 Asstt. Commissioner Of Income M/S Shoppers Stop Limited, Tax, Central Circle-4(2), 5Th Floor, Umanag Tower, Room No. 1918, 19Th Floor, Air Vs. Malad Link Road, Mindspace, India Building, Nariman Point, Malad (West), Mumbai-400021. Mumbai-400064. Pan No. Aabcs 4383 A Appellant Respondent Revenue By : Mr. Kailash Kanojia, Cit-Dr Assessee By : Ms. Aarti Sathe & Aasavari Kadam, Ars Date Of Hearing : 23/08/2022 Date Of Pronouncement : 28/09/2022

For Appellant: Ms. Aarti Sathe &For Respondent: Mr. Kailash Kanojia, CIT-DR

…ee Chamundi of Kerala and Another, (2000) 6 SCC 359 and Shree Chamundi Mopeds Lid. Vs. Church of South India Trust Assoc Mopeds Lid. Vs. Church of South India Trust Association CSI Cinod iation CSI Cinod Secretariat, Madras (1992) 3 Secretariat, Madras (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 being covered by the judgment passed by the learned predecessor being covered by the judgment passed by the learned predecessor Division Bench in PCIT vs. IL & FS vision Bench in PCIT vs. IL & FS Energy Development C…

ACIT - CC- 4(2), Mumbai vs. Shoppers Stop Limited, Mumbai

In the result, all In the result, all the three appeals of the Revenue are the three appeals of the Revenue are dismissed

ITA 2509/MUM/2021[2017-18]Status: DisposedITAT Mumbai28 Sept 2022AY 2017-18

Bench: Shri Om Prakash Kant () & Ms Kavitha Rajagopal () Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 Asstt. Commissioner Of Income M/S Shoppers Stop Limited, Tax, Central Circle-4(2), 5Th Floor, Umanag Tower, Room No. 1918, 19Th Floor, Air Vs. Malad Link Road, Mindspace, India Building, Nariman Point, Malad (West), Mumbai-400021. Mumbai-400064. Pan No. Aabcs 4383 A Appellant Respondent Revenue By : Mr. Kailash Kanojia, Cit-Dr Assessee By : Ms. Aarti Sathe & Aasavari Kadam, Ars Date Of Hearing : 23/08/2022 Date Of Pronouncement : 28/09/2022

For Appellant: Ms. Aarti Sathe &For Respondent: Mr. Kailash Kanojia, CIT-DR

…ee Chamundi of Kerala and Another, (2000) 6 SCC 359 and Shree Chamundi Mopeds Lid. Vs. Church of South India Trust Assoc Mopeds Lid. Vs. Church of South India Trust Association CSI Cinod iation CSI Cinod Secretariat, Madras (1992) 3 Secretariat, Madras (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 being covered by the judgment passed by the learned predecessor being covered by the judgment passed by the learned predecessor Division Bench in PCIT vs. IL & FS vision Bench in PCIT vs. IL & FS Energy Development C…

ACIT CC-4(2), Mumbai vs. M/S Shoppers Stop Limited, Mumbai

In the result, all In the result, all the three appeals of the Revenue are the three appeals of the Revenue are dismissed

ITA 2508/MUM/2021[2016-17]Status: DisposedITAT Mumbai28 Sept 2022AY 2016-17

Bench: Shri Om Prakash Kant () & Ms Kavitha Rajagopal () Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 Asstt. Commissioner Of Income M/S Shoppers Stop Limited, Tax, Central Circle-4(2), 5Th Floor, Umanag Tower, Room No. 1918, 19Th Floor, Air Vs. Malad Link Road, Mindspace, India Building, Nariman Point, Malad (West), Mumbai-400021. Mumbai-400064. Pan No. Aabcs 4383 A Appellant Respondent Revenue By : Mr. Kailash Kanojia, Cit-Dr Assessee By : Ms. Aarti Sathe & Aasavari Kadam, Ars Date Of Hearing : 23/08/2022 Date Of Pronouncement : 28/09/2022

For Appellant: Ms. Aarti Sathe &For Respondent: Mr. Kailash Kanojia, CIT-DR

…ee Chamundi of Kerala and Another, (2000) 6 SCC 359 and Shree Chamundi Mopeds Lid. Vs. Church of South India Trust Assoc Mopeds Lid. Vs. Church of South India Trust Association CSI Cinod iation CSI Cinod Secretariat, Madras (1992) 3 Secretariat, Madras (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 being covered by the judgment passed by the learned predecessor being covered by the judgment passed by the learned predecessor Division Bench in PCIT vs. IL & FS vision Bench in PCIT vs. IL & FS Energy Development C…

Pr. Commissioner of Income Tax (Central)-2 vs. M/S Jay Fe Cylinder Ltd

Accordingly, the same are dismissed along with pending applications

ITA/360/2022HC Delhi26 Sept 2022

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

…ITA Nos.358-368/2022 Page 1 of 13 $~43 & 45 to 53 * IN THE HIGH COURT OF DELHI AT NEW DELHI 43 + ITA 358/2022 & CM APPL. 42277/2022 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, Sr. Standing Counsel for Revenue with Ms. Easha Kadian, Advocate. versus M/S JPM TOOLS LTD. ..... Respondent Through: Mr. Salil Aggarwal, Sr. Advocate with Mr. Madhur Aggarwal & Mr. Mahir Aggarwal, Advocates. 45 + ITA 360/2022 & CM APPL. 42279/2022 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, Sr. Standing Counsel for Revenue with Ms. Easha Kadian, Advocate. v…

Pr. Commissioner of Income Tax (Central)-2 vs. M/S Jpm Tools Ltd

Accordingly, the same are dismissed along with pending applications

ITA/362/2022HC Delhi26 Sept 2022

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

…ITA Nos.358-368/2022 Page 1 of 13 $~43 & 45 to 53 * IN THE HIGH COURT OF DELHI AT NEW DELHI 43 + ITA 358/2022 & CM APPL. 42277/2022 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, Sr. Standing Counsel for Revenue with Ms. Easha Kadian, Advocate. versus M/S JPM TOOLS LTD. ..... Respondent Through: Mr. Salil Aggarwal, Sr. Advocate with Mr. Madhur Aggarwal & Mr. Mahir Aggarwal, Advocates. 45 + ITA 360/2022 & CM APPL. 42279/2022 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, Sr. Standing Counsel for Revenue with Ms. Easha Kadian, Advocate. v…

Pr. Commissioner of Income Tax (Central)-2 vs. M/S Jay Iron and Steel Ltd

Accordingly, the same are dismissed along with pending applications

ITA/365/2022HC Delhi26 Sept 2022

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

…ITA Nos.358-368/2022 Page 1 of 13 $~43 & 45 to 53 * IN THE HIGH COURT OF DELHI AT NEW DELHI 43 + ITA 358/2022 & CM APPL. 42277/2022 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, Sr. Standing Counsel for Revenue with Ms. Easha Kadian, Advocate. versus M/S JPM TOOLS LTD. ..... Respondent Through: Mr. Salil Aggarwal, Sr. Advocate with Mr. Madhur Aggarwal & Mr. Mahir Aggarwal, Advocates. 45 + ITA 360/2022 & CM APPL. 42279/2022 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, Sr. Standing Counsel for Revenue with Ms. Easha Kadian, Advocate. v…

Pr. Commissioner of Income Tax (Central)-2 vs. M/S Jay Ace Technologies Ltd

Accordingly, the same are dismissed along with pending applications

ITA/367/2022HC Delhi26 Sept 2022

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

…ITA Nos.358-368/2022 Page 1 of 13 $~43 & 45 to 53 * IN THE HIGH COURT OF DELHI AT NEW DELHI 43 + ITA 358/2022 & CM APPL. 42277/2022 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, Sr. Standing Counsel for Revenue with Ms. Easha Kadian, Advocate. versus M/S JPM TOOLS LTD. ..... Respondent Through: Mr. Salil Aggarwal, Sr. Advocate with Mr. Madhur Aggarwal & Mr. Mahir Aggarwal, Advocates. 45 + ITA 360/2022 & CM APPL. 42279/2022 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, Sr. Standing Counsel for Revenue with Ms. Easha Kadian, Advocate. v…

Pr. Commissioner of Income Tax (Central)-2 vs. M/S Jay Auto Components Ltd

Accordingly, the same are dismissed along with pending applications

ITA/363/2022HC Delhi26 Sept 2022

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

…ITA Nos.358-368/2022 Page 1 of 13 $~43 & 45 to 53 * IN THE HIGH COURT OF DELHI AT NEW DELHI 43 + ITA 358/2022 & CM APPL. 42277/2022 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, Sr. Standing Counsel for Revenue with Ms. Easha Kadian, Advocate. versus M/S JPM TOOLS LTD. ..... Respondent Through: Mr. Salil Aggarwal, Sr. Advocate with Mr. Madhur Aggarwal & Mr. Mahir Aggarwal, Advocates. 45 + ITA 360/2022 & CM APPL. 42279/2022 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, Sr. Standing Counsel for Revenue with Ms. Easha Kadian, Advocate. v…