The Commissioner of Income Tax Vs. Kerala Kaumudhi (P) Limited

Decided On : Jul-29-2015

Court : Kerala

LAW: section 145, the Income Tax Act, the IT Act, the IT Act, section 145, the IT Act, the Finance Act, section 145(1, section 145, the IT Act

ORG: HONOURABLE, ANTONY DOMINIC &, ITA386/COCH/1995, THIRUVANANTHAPURAM, SC, M/S. KERALA KAUMUDI, THIRUVANANTHAPURAM, ADV, ADV, PS, C.R. ANTONY DOMINIC & SHAJI P. CHALY, JJ.----------------------------------- I.T.A.Nos.119 & 124 of 1999, JUDGMENT Antony Dominic, the Income Tax Appellate Tribunal, ITA.119/99 & con, Income Tax (Appeals, Tribunal, Tribunal, ITA.119/99 & con, Tribunal, Tribunal, Tribunal, ITA.119/99 & con, Tribunal, the Apex Court, Keshav Mills Ltd., Income Tax, ITR ITA.119/99 & con, the Apex Court, United Commercial Bank, Court, Income Tax v., Geo Tech Construction Corporation, the Apex Court, UCO Bank, the Gujarat High Court, Income Tax, Ganga Charity Trust Fund, ITA.119/99 & con, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, ITA Nos.240 & 241, Tribunal, ITA.119/99 & con, I.T.O., the Tribunal for the subsequent years, the Tribunal for the first, Tribunal, RA Nos.362, Tribunal, CIT, CIT, the CIT (Appeals, the Commissioner (Appeals, the ITA.119/99 & con, ITA, Tribunal, the Tribunal in, Tribunal, the Department, the Apex Court, Toticorin Alkali Chemicals & Fertilizers Ltd., Income Tax, the Income Tax Department, ITA.119/99 & con, Tribunal, Department, the Supreme Court, the Apex Court, Municipal Corporation of City of, the Supreme Court, ITA.119/99 & con, the Apex Court, Bharat Sanchar Nigam Limited, ITA.119/99 & con, Bench, Bench, Tribunal, Tribunal, the Department, the Calcutta High Court, Income Tax, UCO Bank, State Bank of Travancore v. Commissioner of Income Tax, the UCO Bank, ITA.119/99 & con, the Apex Court, United Commercial Bank, State Bank of Travancore, the Apex Court, UCO Bank, Apex Court, Tribunal, Tribunal, Tribunal, the Apex Court, Bharat Sanchar Nigam ITA.119/99 & con, Income Tax (Appeals, Tribunal, Tribunal, Tribunal, ITA.119/99 & con, the Apex Court, Keshav Mills Ltd., Income Tax, ITA.119/99 & con, Bhagwandas Jagdishprasad & Co., ITA.119/99 & con, Income Tax, UCO Bank, the Apex Court, United Commercial ITA.119/99 & con, Bank, Investment Ltd., the Apex Court, United Commercial Bank, State Bank of Travancore v. Commissioner of, ITA.119/99 & con, The Apex Court, ITA.119/99 & con, the Apex Court, the ITA.119/99 & con, Court, Income Tax v., Geo Tech Construction Corporation, ITA.119/99 & con, the Division Bench, Sons, Court, the Apex Court, Income Tax v., Central India Industries Ltd., ITA.119/99 & con, the Apex Court, UCO Bank, the Apex Court, State Bank of Travancore, Tribunal, the High Court, the High Court, State Bank of Travancore, ITA.119/99 & con, the Apex Court, Profit, Income Tax, Ganga Charity Trust Fund, the Gujarat High Court, ITA.119/99 & con, CIT, Rajasthan Investment Co., Tribunal, ITA.119/99 & con, CIT, Lordships, Snow White Food Products Co. Ltd., CIT, Lordships, ITA.119/99 & con, the Apex Court, Court, the Gujarat High Court, the Apex Court, Taparia Tools Ltd., ITA.119/99 & con, Tribunal, Sd/- ANTONY DOMINIC

DATE: 1937, 1999, this the 29th day of July, 2015, 387/95, 620/95, 679/95, years 1990-91, 1991-92, 1992-93, 1993- 94, the assessment years, the assessment year 1990-91, years 1990-91 and 1991-92, the earlier years, the assessment years 1990-91, the earlier year, the earlier years, 1953, 1990, 1961, 1999, 1996, 1999, 1986, 1977-78, 1978-79, 1979-80, the earlier years, 1977-78, 29.8.1986, year 1983-84, 1977-78, 1978-79, 1979- 80, 25.9.1987, 17.8.1990, 15.6.1992, years 1980-81, 1981-82, 27.3.1991, the previous assessment years, years, years, 2007, year, one year, the following year, years, a subsequent year, years, each assessment year, one assessment year, a subsequent year, year, years, one assessment year, years, years, 1986, 1999, 1999, subsequent years, the previous years, the previous assessment years, 1997, 1997, 1953, 1983, 1999, 1970, 1986, 20.Thereafter, 30 years, 1996, 1990, 1971, 1999, 1986, the assessment year 1972-73, the assessment year 1971-72, the previous year, 1972-73, 1978, 1983, 2015

CARDINAL: 119, 2.The, 2, 1, 2, 3, 3., 5., 6, 4, 4, 5.In, 23, 5 230, 182, 240, 221, 237, 162, 6, 5, 5, 7, 364, 8, 8, 507, 227, 9, 193, 8, 282, 11, 11, 200, 12, 240, 237, 12.As, 13, 14, 1, 15.The, 23, 15, 16.It, 144, one, one, one, 16, 17.Having, 200, 17, 240, one, 362, 18, 1, 2, 19, 3, 4, 5, 6, 21.Again, 367, 20, 22.Learned, 221, one, 21, one, 23.Reading, 182, 82, 22, 24.The, 237, 23, 25.The, 162, 24, two, 113, 25, 1978, 114, 141, 26, two, 276, 27

PERSON: APPELLANT(S, Cochin Bench, Kerala Kaumudi', RA, Trivandrum, 9.It, Madras, Radhasami Satsang v. Commissioner, Radhasami Satsang, Bench, Radhasami Satsang, Chettiar, Sd/- SHAJI P. CHALY, kkb

GPE: ITA.119/99 APPELLANT'S, ITA.Nos.386/95, ITA.119/99, Bombay, Trivandrum, ITA No.58T/91-92, ITR321, Bombay, Apex

WORK_OF_ART: ITR355, ITR294 the Calcutta High Court

ORDINAL: first, second

TIME: 10 10.Referring

PRODUCT: ITR102, Calcutta, ITR102

EVENT: ITR355

NORP: Gujarat