State of Kerala v. Mohammed Hassan

221 ITR 12High Court1996#13766 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 2(1a)section 56(1)section 268asection 64section 153a proceedingssection 10(37)written down valuesection 139(4)put to usesection 69bsection 292csection 50

Judgments citing State of Kerala v. Mohammed Hassan

V D Devasia, Kottayam vs. ACIT, Kottayam

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 50/COCH/2022[2014-2015]Status: DisposedITAT Cochin29 Sept 2023AY 2014-2015

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

…e assessee’s explanation, to that extent, must therefore be regarded as acceptable. The matter, though principally factual, we are in this supported by decisions in State of Kerala vs. Mohammed Hassan [1997] 223 ITR 550 (Ker.); Sunny Kuriakose vs. CAIT [1996] 221 ITR 12 (Ker). Credit in respect of sale of her agricultural land would be available to the assessee even if she is an assessee under the Kerala Agricultural Income Tax Act, 1950, returning/reporting agricultural income thereunder inasmuch as the assessee, having access to those funds, could certainly have used them for his purposes, so that the source ca…

V D Devasia, Kottayam vs. ACIT, Kottayam

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 49/COCH/2022[2013-2014]Status: DisposedITAT Cochin29 Sept 2023AY 2013-2014

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

…e assessee’s explanation, to that extent, must therefore be regarded as acceptable. The matter, though principally factual, we are in this supported by decisions in State of Kerala vs. Mohammed Hassan [1997] 223 ITR 550 (Ker.); Sunny Kuriakose vs. CAIT [1996] 221 ITR 12 (Ker). Credit in respect of sale of her agricultural land would be available to the assessee even if she is an assessee under the Kerala Agricultural Income Tax Act, 1950, returning/reporting agricultural income thereunder inasmuch as the assessee, having access to those funds, could certainly have used them for his purposes, so that the source ca…

V D Devasia, Kottayam vs. ACIT, Kottayam

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 48/COCH/2022[2012-2013]Status: DisposedITAT Cochin29 Sept 2023AY 2012-2013

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

…e assessee’s explanation, to that extent, must therefore be regarded as acceptable. The matter, though principally factual, we are in this supported by decisions in State of Kerala vs. Mohammed Hassan [1997] 223 ITR 550 (Ker.); Sunny Kuriakose vs. CAIT [1996] 221 ITR 12 (Ker). Credit in respect of sale of her agricultural land would be available to the assessee even if she is an assessee under the Kerala Agricultural Income Tax Act, 1950, returning/reporting agricultural income thereunder inasmuch as the assessee, having access to those funds, could certainly have used them for his purposes, so that the source ca…

Chengazhasseril Thomas Kurian, Kottayam vs. ACIT Central Circle Kottayam, Kottayam

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 474/COCH/2022[2014-2015]Status: DisposedITAT Cochin29 Sept 2023AY 2014-2015

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

…e assessee’s explanation, to that extent, must therefore be regarded as acceptable. The matter, though principally factual, we are in this supported by decisions in State of Kerala vs. Mohammed Hassan [1997] 223 ITR 550 (Ker.); Sunny Kuriakose vs. CAIT [1996] 221 ITR 12 (Ker). Credit in respect of sale of her agricultural land would be available to the assessee even if she is an assessee under the Kerala Agricultural Income Tax Act, 1950, returning/reporting agricultural income thereunder inasmuch as the assessee, having access to those funds, could certainly have used them for his purposes, so that the source ca…

Chengazhasseril Thomas Kurian, Kottayam vs. ACIT Central Circle Kottayam, Kottayam

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 473/COCH/2022[ 2012-2013]Status: DisposedITAT Cochin29 Sept 2023

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

…e assessee’s explanation, to that extent, must therefore be regarded as acceptable. The matter, though principally factual, we are in this supported by decisions in State of Kerala vs. Mohammed Hassan [1997] 223 ITR 550 (Ker.); Sunny Kuriakose vs. CAIT [1996] 221 ITR 12 (Ker). Credit in respect of sale of her agricultural land would be available to the assessee even if she is an assessee under the Kerala Agricultural Income Tax Act, 1950, returning/reporting agricultural income thereunder inasmuch as the assessee, having access to those funds, could certainly have used them for his purposes, so that the source ca…

Chengazhasseril Thomas Kurian, Kottayam vs. ACIT Central Circle Kottayam, Kottayam

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 472/COCH/2022[2011-2012]Status: DisposedITAT Cochin29 Sept 2023AY 2011-2012

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

…transfers between their bank accounts with MEUCB. The assessee’s explanation, to that extent, must therefore be regarded as acceptable. The matter, though principally factual, we are in this supported by decisions in State of Kerala vs. Mohammed Hassan [1997] 223 ITR 550 (Ker.); Sunny Kuriakose vs. CAIT [1996] 221 ITR 12 (Ker). Credit in respect of sale of her agricultural land would be available to the assessee even if she is an assessee under the Kerala Agricultural Income Tax Act, 1950, returning/reporting agricultural income thereunder inasmuch as the assessee, having access to those funds, could certainly ha…

V D Devasia, Kottayam vs. ACIT, Kottayam

In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes

ITA 47/COCH/2022[2011-2012]Status: DisposedITAT Cochin29 Sept 2023AY 2011-2012

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64

…transfers between their bank accounts with MEUCB. The assessee’s explanation, to that extent, must therefore be regarded as acceptable. The matter, though principally factual, we are in this supported by decisions in State of Kerala vs. Mohammed Hassan [1997] 223 ITR 550 (Ker.); Sunny Kuriakose vs. CAIT [1996] 221 ITR 12 (Ker). Credit in respect of sale of her agricultural land would be available to the assessee even if she is an assessee under the Kerala Agricultural Income Tax Act, 1950, returning/reporting agricultural income thereunder inasmuch as the assessee, having access to those funds, could certainly ha…

State of Kerala v. Mohammed Hassan (221 ITR 12) — Cited in 7 Judgments | BharatTax