Allowed
The Commissioner of Income Tax,Trichur v. South Indian Bank Ltd.Trichur
Kerala HCITA/1727/2009
Case brief
from the order text
What is this about?
HIGH COURT OF KERALA AT ERNAKULAM PRESENT :…
What the court decided
AI extract
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 HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN THURSDAY, THE 7TH OCTOBER 2010 / 15TH ASWINA 1932
ITA.No. 1727 of 2009() ---------------------ITA.835/COCH/2007 of I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/APPELLANT
THE COMMISSIONER OF INCOME TAX,THRISSUR
BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/RESPONDENT
M/S.SOUTH INDIAN BANK LTD, SIB HOUSE THRISSUR.
ADV. SRI.P.BALAKRISHNAN (E)
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ALONG WITH ITA NOS.1730 & 1740 OF 2009 ON 07/10/2010, THE COURT ON 07/10/2010 DELIVERED THE FOLLOWING:
C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ.
.................................................................... I.T. Appeal Nos.1727, 1730 & 1740 of 2009
.................................................................... Dated this the 7th day of October, 2010.
JUDGMENT
Ramachandran Nair, J.
The common question arising in all the appeals filed by the Revenue is the basis for identifying Rural Branches of the Bank. We have decided this issue on identical facts in the judgment in I.T.A. No.234/2009 in the case of Lord Krishna Bank. Following the said judgment we allow these departmental appeals by reversing the orders of the Tribunal and by restoring the assessment confirmed in first
appeal.
Sd/-
C.N.RAMACHANDRAN NAIR Judge
Sd/-
K.SURENDRA MOHAN Judge
The last sentence of the common judgment dated 07/10/2010 in I.T.A.Nos.1727/2009, 1730/2009 and 1740/2009 is corrected and
I.T.Appeal Nos.1727, 1730 & 1740 of 2009
2
substituted as:
“Following the said judgment we allow these departmental appeals by reversing the orders of the Tribunal and that of the C.I.T. (Appeals) and by restoring the assessments.”
vide order dated 2.8.2011 in I.A.3062/2010 in I.T.A. 1727/2009, I.A.3080/2010 in I.T.A.1730/2009 and I.A.3063/2010 in I.T.A.1740/2009.
Sd/Registrar (Judicial)
pms
M/S. SOUTH INDIAN BANK LTD.
THE COMMISSIONER OF INCOME TAX, TRISSUR
C.N. RAMACHANDRAN NAIR
K. SURENDRA MOHAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court