KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

11 Then he invites our attention to the Constitution Bench judgment in Asst.Commissioner of Income Tax (Exemptions) v Ahmedabad Urban Development Authority (supra), particularly to paragraphs 234 to 236 and 253 for the proposition that these principal issues being contested in the batch of appeals in the light of the ratio laid down in Ahmedabad Urban Development Authority case must

KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

11 Then he invites our attention to the Constitution Bench judgment in Asst.Commissioner of Income Tax (Exemptions) v Ahmedabad Urban Development Authority (supra), particularly to paragraphs 234 to 236 and 253 for the proposition that these principal issues being contested in the batch of appeals in the light of the ratio laid down in Ahmedabad Urban Development Authority case must

KERALA CRICKET ASSOCIATION, KCA COMPLEX, SASTHAMKOVIL ROAD, vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE 2,

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

11 Then he invites our attention to the Constitution Bench judgment in Asst.Commissioner of Income Tax (Exemptions) v Ahmedabad Urban Development Authority (supra), particularly to paragraphs 234 to 236 and 253 for the proposition that these principal issues being contested in the batch of appeals in the light of the ratio laid down in Ahmedabad Urban Development Authority case must

THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), vs. MS/.LOVE IN ACTION SOCIETY NALANCHIRA,

Appeal is allowed as

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

reassessment direction issued to the Assessing Officer is per se illegal. The issue noted by the CIT (Exemptions) arises under Section 11(1)d

MOHAMMED SHERIEF vs. THE COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

D order dated 31.06.2016. The assessee filed the second appeal before the Tribunal and the Tribunal through Annexure-F order 30.01.2018, dismissed the appeal. Hence the appeal under Section 260A of the Act. 5. Adv. Kuryan Thomas made comprehensive submissions on the following substantial questions of law: “i. Whether on the facts and circumstances of the case, the Appellate Tribunal

MOHAMMED SHERIEF, vs. THE COMMISSIONER OF INCOME TAX,

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

D order dated 31.06.2016. The assessee filed the second appeal before the Tribunal and the Tribunal through Annexure-F order 30.01.2018, dismissed the appeal. Hence the appeal under Section 260A of the Act. 5. Adv. Kuryan Thomas made comprehensive submissions on the following substantial questions of law: “i. Whether on the facts and circumstances of the case, the Appellate Tribunal

P.K.ABDUL KHADER & BROTHERS vs. THE COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

D E R [OT.Rev Nos.3/2021, 180/2020] S.V. Bhatti, J. We have heard Mr Jaikrishna R, learned counsel for the petitioner, and Mr V K Shamsudheen, learned Senior Government Pleader, for the respondent. 2. The O T Revisions arise from the orders dated 14.02.2019 and 17.10.2019 in T A (VAT) Nos. 309/2016 and 315/2017 of the Kerala Value Added Tax/Agricultural Income