The Commissioner of Income-tax, Thiruvananthapuram v. Kerala State Industrial Products Trading Corporation Ltd
[Citation -2017-LL-0922-6]

Citation 2017-LL-0922-6
Appellant Name The Commissioner of Income-tax, Thiruvananthapuram
Respondent Name Kerala State Industrial Products Trading Corporation Ltd.
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 22/09/2017
Assessment Year 2004-05
Judgment View Judgment
Keyword Tags question of law
Bot Summary: 10 of 2013 Dated : 22nd September, 2017 JUDGMENT Antony Dominic, J. 1.The Revenue is in appeal against the order passed by the Income Tax Appellate Tribunal, Cochin Bench in I.T.A.257/2009 concerning the assessment year 2004-05. 2.We heard the learned counsel for the Revenue and the learned Senior counsel for the assessee. We find that the Tribunal has disposed of I.T.A.257/2009 along with I.T.A.256/2009 concerning the assessment year 2003-04, since the issues raised were common in both the appeals. The Revenue challenged the order of the Tribunal in I.T.A.256/2009 before this Court by filing I.T.A.240/2012. By judgment dated 6th December, 2013, this Court dismissed the appeal holding that it did not involve any substantive I.T.A.10/2013 2 question of law for consideration in the appeal. 3.Having regard to the above, this appeal also merits only dismissal.


IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT: HONOURABLE MR.JUSTICE ANTONY DOMINIC & HONOURABLE MR. JUSTICE A.M.BABU FRIDAY, 22ND DAY OF SEPTEMBER 2017/31ST BHADRA, 1939 ITA.No. 10 of 2013 ITA 257/2009 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 08-06-2012 APPELLANT/RESPONDENT: COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/APPELLANT: -- M/S.KERALA STATE INDUSTRIAL PRODUCTS TRADING - CORPORATION LTD., SANKAR NIVAS, PANAVILA JUNCTION, THIRUVANANTHAPURAM 695 014. BY ADV. SRI.JOSEPH MARKOSE (SR.) BY ADV. SRI.V.ABRAHAM MARKOS BY ADV. SRI.BINU MATHEW BY ADV. SRI.TOM THOMAS (KAKKUZHIYIL) BY ADV. SRI.ABRAHAM JOSEPH MARKOS BY ADV. SRI.ISAAC THOMAS BY ADV. SRI.NOBY THOMAS CYRIAC SC SRI.P.K.R. MENON (Sr) THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 22-09-2017, COURT ON SAME DAY DELIVERED FOLLOWING: ITA.No. 10 of 2013 ANTONY DOMINIC & A.M.BABU, JJ I.T.Appeal.10 of 2013 Dated : 22nd September, 2017 JUDGMENT Antony Dominic, J. 1.The Revenue is in appeal against order passed by Income Tax Appellate Tribunal, Cochin Bench in I.T.A.257/2009 concerning assessment year 2004-05. 2.We heard learned counsel for Revenue and learned Senior counsel for assessee. We find that Tribunal has disposed of I.T.A.257/2009 along with I.T.A.256/2009 concerning assessment year 2003-04, since issues raised were common in both appeals. Revenue challenged order of Tribunal in I.T.A.256/2009 before this Court by filing I.T.A.240/2012. By judgment dated 6th December, 2013, this Court dismissed appeal holding that it did not involve any substantive I.T.A.10/2013 2 question of law for consideration in appeal. 3.Having regard to above, this appeal also merits only dismissal. Accordingly, same stands dismissed. Sd/- ANTONY DOMINIC Judge Sd/- A.M.BABU Judge Mrcs/22.9 //True Copy// P.S.To Judge Commissioner of Income-tax, Thiruvananthapuram v. Kerala State Industrial Products Trading Corporation Ltd
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