The High Court of Kerala heard an Income Tax Appeal filed by the Revenue. The Court dismissed the appeal by revenue after following precedents from other cases involving cash seizure. The Court found no ground to interfere as the amount was declared in regular returns and tax was paid.
Appeal filed by the Revenue dismissed.
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 28TH OCTOBER 2010 / 6TH KARTHIKA 1932
ITA.No. 357 of 2010() --------------------AGAINST THE ORDER DATED 21/04/2010 IN ITA.634/COCH/2O04 of I.T.A.TRIBUNAL,COCHIN BENCH ....................
APPELLANT
THE COMMISSIONER OF INCOME TAX, CALICUT
BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT(S): ---------------
A.P.ABDU RAHIMAN, AKKIRI PARAMBATH (H) PARAPPANAPAYIL,THAMARASSERY,KOZHIKODE-673573
THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 28/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
C .N. RAMACHANDRAN NAIR, & K. SURENDRA MOHAN, JJ.
I.T. A. No. 357 of 2010
Dated this the 28th day of October, 2010
JUDGMENT
Ramachandran Nair, J.
We have today dismissed two other appeals, I.T.A.Nos. 341 & 342 of 2010, filed by the department, wherein the Tribunal's orders upholding the orders of the CIT (Appeals) cancelling penalty were upheld by us. The only difference in this case is that cash in this case is seized by the police whereas cash in the other cases is seized by the Customs Department. In this case also amount is declared in the regular return filed by the assessee as assessee's income and tax was also paid, which was accepted in assessment proceedings. We therefore do not find any ground to interfere with the order of the Tribunal. Following the judgment in above two appeals, we dismiss this appeal also filed by the revenue.
(C.N.RAMACHANDRAN NAIR) Judge.
(K. SURENDRA MOHAN) Judge. kk
2
2 issues framed by the court
Whether the Income Tax Appeal should be dismissed given that the department follows precedents where cash seized by non-customs authorities but declared in regular returns were not queried.
Whether the Tribunal's order upholding the CIT (Appeals) order should stand when the assessee's cash seizure was by police and amount declared as income with tax paid.
Colour shows how this judgement treated each authority
above two appealsFollowed¶16
The Commissioner of Income Tax, Calicut
A.P. Abdu Rahiman
C.N. RAMACHANDRAN NAIR
K. SURENDRA MOHAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
