K.K. Purushothaman v. The Income-tax Officer, Ward-III, Thiruvalla
[Citation -2020-LL-0207-72]

Metadata

Citation 2020-LL-0207-72
Appellant Name K.K. Purushothaman
Respondent Name The Income-tax Officer, Ward-III, Thiruvalla
Court HIGH COURT OF KERALA AT ERNAKULAM
Relevant Act Income-tax
Date of Order 07/02/2020
Assessment Year 2014-15
Judgment View Judgment
Keyword Tags question of law
Bot Summary: 288/2019 -:2:- C.K.ABDUL REHIM T.V. ANILKUMAR ,JJ. I.T.A. No.288 of 2019 Dated this the 7th day of February,2020 JUDGMENT C.K.ABDUL REHIM, J. Main question of law raised in the above Income Tax Appeal stands squarely covered against the appellant/assessee by virtue of the judgment of a Division Bench of this Court, Commissioner of Income-Tax v. Harrisons Malayalam Ltd. 414 ITR 718(Ker. To which one among us 406 ITR 150 was followed in the above said judgment. Learned counsel for the appellant submitted that, from the judgment in Popular Vehicles(supra) a Special Leave Petition filed before the Hon'ble Supreme Court is already admitted. We do not think that, pendency of the Special Leave Petition cannot be taken as a ground to admit this I.T.A.No. 288/2019 -:3:- appeal, considering the legal position remaining settled as of now. Hence the above Income Tax Appeal is not admitted and is hereby dismissed following the dictum contained in the decisions mentioned above.

Judgment



IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & HONOURABLE MR.JUSTICE T.V.ANILKUMAR FRIDAY, 07TH DAY OF FEBRUARY 2020 / 18TH MAGHA, 1941 ITA.No.288 OF 2019 AGAINST ORDER DATED 19-06-2019 IN ITA NO.51/2019 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/APPELLANT/ASSESSEE: K.K.PURUSHOTHAMAN, AGED 76 YEARS, S/O.LATE KUNJAPPANKUTTY,31/469, NADUVILE VEEDU,MUTHOOR,THIRUVALLA, PATHANAMTHITTA. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/ RESPONDENT/ REVENUE: INCOME TAX OFFICER, WARD-III,THIRUVALLA-689101. R1 BY ADVS. SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 07.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: I.T.A.No.288/2019 -:2:- C.K.ABDUL REHIM & T.V. ANILKUMAR ,JJ. I.T.A. No.288 of 2019 Dated this 7th day of February,2020 JUDGMENT C.K.ABDUL REHIM, J. Main question of law raised in above Income Tax Appeal stands squarely covered against appellant/assessee by virtue of judgment of Division Bench of this Court, Commissioner of Income-Tax v. Harrisons Malayalam Ltd. [(2019) 414 ITR 718(Ker.)], to which one among us (C.K. Abdul Rehim(J)) is party. dictum laid in decision of this court in Popular Vehicles and Services Pvt. Ltd. v. CIT[(2018) 406 ITR 150 (Ker.)] was followed in above said judgment. 2. Learned counsel for appellant submitted that, from judgment in Popular Vehicles(supra) Special Leave Petition filed before Hon'ble Supreme Court is already admitted. But we do not think that, pendency of Special Leave Petition cannot be taken as ground to admit this I.T.A.No.288/2019 -:3:- appeal, considering legal position remaining settled as of now. Hence above Income Tax Appeal is not admitted and is hereby dismissed following dictum contained in decisions mentioned above. Sd/- C.K.ABDUL REHIM,JUDGE Sd/- T.V. ANILKUMAR,JUDGE DST True copy P.A.To Judge I.T.A.No.288/2019 -:4:- APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE COPY OF ORDER ISSUED BY INCOME TAX OFFICER,THIRUVALLA FOR YEAR 2014-15 ANNEXURE B COPY OF ORDER ISSUED BY COMMISSIONER OF INCOME TAX(APPEALS),KOTTAYAM ANNEXURE C COPY OF ORDER I ITA NO.51/COCH/2019 FOR YEAR 2014-15 ISSUED BY INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH, COCHIN. K.K. Purushothaman v. Income-tax Officer, Ward-III, Thiruvalla
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