SABU VARGHESH, MANGALAM PUBLICATIONS vs COMMISSIONER OF INCOME TAX, KOTTAYAM — C.A. No. 8599 - 8603/2011

Case under Direct Taxation : Income Tax Act, 1961, Wealth Tax Act, 1957, Gift Tax Act, 1958, Excess Profits Tax Act, 1940, Business Profit Tax Act, 1947 [Other Than Matters Covered by Categories 1602-1605] Section XI-B. Status: Disposed.

Disposed

CNR: SCIN010263112010

Filing Date

19-Aug-2010

Registration No

C.A. No. 8599 - 8603/2011

Diary Number

26311/2010

Order Date

23-Jan-2024

Document Type

Judgement - of Main Case

Disposal Type

Appeals Allowed

Last updated 06-Jul-2026

Acts & Sections

Direct Taxation : Income Tax Act, 1961, Wealth Tax Act, 1957, Gift Tax Act, 1958, Excess Profits Tax Act, 1940, Business Profit Tax Act, 1947 [other than matters covered by categories 1602-1605] Section XI-B

Petitioner(s)

  1. 1.SABU VARGHESH, MANGALAM PUBLICATIONS

    Adv. LIZ MATHEW (Dead / Retired / Elevated)

Respondent(s)

  1. 1.COMMISSIONER OF INCOME TAX, KOTTAYAM

    Adv. B. V. BALARAM DAS (Dead / Retired / Elevated) RAJ BAHADUR YADAV[R-1]

Case History

  1. Case disposedDisposed

  2. 23-Jan-2024

    Fixed Date by Court

    Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Ujjal Bhuyan

  3. 14-Sep-2023

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  4. 13-Sep-2023

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  5. 31-Aug-2023

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  6. 24-Aug-2023

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  7. 23-Aug-2023

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  8. 17-Aug-2023

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  9. 16-Aug-2023

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  10. 26-Jul-2023

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  11. 20-Jul-2023

    After Week/Month/Vacation

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  12. 19-Jul-2023

    After Week/Month/Vacation

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  13. 20-Apr-2023

    First hearing

    Initial hearing scheduled

  14. 11-Sep-2014

    ROP - of Main CaseView PDF

  15. 11-Sep-2014

    ROP - of Main CaseView PDF

  16. 09-Jul-2014

    ROP - of Main CaseView PDF

  17. 20-Feb-2014
  18. 18-Feb-2014
  19. 29-Oct-2013
  20. 26-Sep-2013
  21. 12-Aug-2013
  22. 08-Aug-2013
  23. 07-Aug-2013
  24. 03-May-2013
  25. 11-Apr-2013
  26. 12-Mar-2013
  27. 19-Feb-2013
  28. 07-Feb-2013
  29. 04-Jan-2013
  30. 10-Oct-2011

    ROP - of Main CaseView PDF

  31. 26-Sep-2011

    ROP - of Main CaseView PDF

  32. 27-Sep-2010
  33. 20-Sep-2010

    ROP - of Main CaseView PDF

  34. 19-Aug-2010

    Case filed

    Registration No. C.A. No. 8599 - 8603/2011

  35. [ 2024 INSC 53 ]

    Judgement - of Main CaseView PDF

Common Record of Proceedings — heard with connected matters

Lead case: C.A. No. 8580 - 8582/2011

casestatus.in Summary

Summary of C.A. No. 8599-8603/2011: Mangalam Publications v. CIT, Kottayam The Supreme Court held that reassessment of income for assessment years 1990-91, 1991-92, and 1992-93 were impermissible, finding the reopening based on mere change of opinion without fresh material, and that the assessee had disclosed all material primary facts despite lacking regular account books due to departmental seizure. This case analysis is maintained by casestatus.in based on publicly available court records.

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