The Deputy Commissioner of Income-tax, Thiruvananthapuram v. Kerala State Electricity Board
[Citation -2022-LL-0816-9]

Citation 2022-LL-0816-9
Appellant Name The Deputy Commissioner of Income-tax, Thiruvananthapuram
Respondent Name Kerala State Electricity Board
Court SUPREME COURT
Relevant Act Income-tax
Date of Order 16/08/2022
Judgment View Judgment
Keyword Tags state electricity board
Bot Summary: 2 The judgment under appeal was rendered by the Division Bench of the Kerala High Court in I.T.A. No.1710 of 2009 dated 12.11.2010. We have gone through the circumstances on record and considered the rival submissions. Pending applications, if any, also stand disposed of. CIVIL APPEAL NO 152/2015, 154/2015,13571/2015, SLP NO.870/2022, 5561/2022 and 9881/2022 The view taken by the High Court vide judgment dated 12.11.2010 in I.T.A. No.1710 of 2009 and connected matters was relied upon by the High Court in the instant matters and the issue was answered against the Revenue. Having confirmed the view taken by the High Court, the logical consequence is that the instant matters deserve dismissal. 3 SLP(C) No.11435/2022, 11393/2022 and 12257/2022 Since the issue involved in the instant matters stand covered by the dismissal of Civil Appeal No.151 of 2015, the instant matters are also dismissed.


1 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 151 OF 2015 DEPUTY COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM APPELLANT(S) VERSUS KERALA STATE ELECTRICITY BOARD RESPONDENT(S) WITH CIVIL APPEAL NO 152/2015 CIVIL APPEAL NO 154/2015 CIVIL APPEAL NO. 13571/2015 SPECIAL LEAVE PETITION (C) NO.870/2022 SPECIAL LEAVE PETITION (C) NO.5561/2022 SPECIAL LEAVE PETITION (C) NO.9881/2022 SPECIAL LEAVE PETITION (C) NO.11435/2022 SPECIAL LEAVE PETITION (C) NO.11393/2022 SPECIAL LEAVE PETITION (C) NO.12257/2022 O R D E R CIVIL APPEAL NO. 151 OF 2015 Heard Mr. Arijit Prasad, learned senior advocate Signature Not Verified Digitally signed by in support of Revenue and Mr. Ritin Rai, learned NEETU KHAJURIA Date: 2022.08.18 18:02:02 IST Reason: senior advocate for assessee. 2 judgment under appeal was rendered by Division Bench of Kerala High Court in I.T.A. No.1710 of 2009 dated 12.11.2010. We have gone through circumstances on record and considered rival submissions. In our view, no interference is called for. We, therefore, dismiss this appeal. No costs. Pending applications, if any, also stand disposed of. CIVIL APPEAL NO 152/2015, 154/2015,13571/2015, SLP (C) NO.870/2022, 5561/2022 and 9881/2022 view taken by High Court vide judgment dated 12.11.2010 in I.T.A. No.1710 of 2009 and connected matters was relied upon by High Court in instant matters and issue was answered against Revenue. Having confirmed view taken by High Court, logical consequence is that instant matters deserve dismissal. We order accordingly. Pending applications, if any, also stand disposed of. 3 SLP(C) No.11435/2022, 11393/2022 and 12257/2022 Since issue involved in instant matters stand covered by dismissal of Civil Appeal No.151 of 2015, instant matters are also dismissed. Pending applications, if any, also stand disposed of. .,J. (UDAY UMESH LALIT) ,J. (S. RAVINDRA BHAT) ..,J. (SUDHANSHU DHULIA) NEW DELHI; AUGUST 16, 2022. Deputy Commissioner of Income-tax, Thiruvananthapuram v. Kerala State Electricity Board
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