High Court of Kerala dismissed Income Tax Appeals ITA Nos. 1334 & 1335 of 2009, holding they were no longer res integra as covered by a prior judgment dated 11/08/2010 in a connected batch.
Appeals dismissed as issues no longer res integra and covered by I.T.A.No.131 of 2010.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HON'BLE THE CHIEF JUSTICE MR.J.CHELAMESWAR & THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON
TUESDAY, THE 9TH NOVEMBER 2010 / 18TH KARTHIKA, 1932
ITA.No. 1334 of 2009
-----------------------AGAINST THE ORDER DATED 31/07/2008 IN ITA.641/COCH/2006 OF THE INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH
APPELLANT/RESPONDENT
THE COMMISSIONER OF INCOME TAX, KOZHIKODE.
BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOVT. OF INDIA(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/APPELLANT
MARKAZU SSAQUAFATHI SSUNNIYYA, KARANTHUR P.O., KOZHIKODE-673571.
BY ADV. SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SMT.PREETHA S.NAIR
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 09/11/2010, ALONG WITH ITA NO. 1335 OF 2009 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
J.Chelameswar, C.J. & P.R.Ramachandra Menon, J.
I.T.A. Nos. 1334 & 1335 of 2009
Dated this the 9th day of November, 2010
JUDGMENT
J.Chelameswar, C.J.
When these matters are taken up, it is brought to our notice that the issues involved in these two appeals are no more res
integra and covered by the judgment of this Court dated 11th August, 2010 in I.T.A.No.131 of 2010 and connected cases. In the circumstances, following the said decision these two appeals are also dismissed.
J.Chelameswar, Chief Justice
P.R.Ramachandra Menon,
Judge
vns
The Commissioner of Income Tax, Kozhikode
Markazu SSAQUAFATHI SSUNNIYYA
J.Chelameswar
P.R.Ramachandra Menon
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
