The Kerala High Court disposed of four income tax appeals (ITA.Nos.10, 11, 12 & 13 of 2016) by reference to an earlier judgment on the same facts, admitting them for notice only.
None; appeals disposed by reference to connected judgment.
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 THOTTATHIL B.RADHAKRISHNAN & THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN
FRIDAY, THE 19TH DAY OF FEBRUARY 2016/30TH MAGHA, 1937
ITA.No. 10 of 2016 ()
--------------------------------AGAINST THE ORDER/JUDGMENT IN ITA 27/COCH/2015 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 06-10-2015
APPELLANT(S):
PANNIYANKARA SERVICE CO OPERATIVE BANK LTD. PANNIYANKARA, KALLAI P.O, KOZHIKODE - 673 003. REPRESENTED BY ITS SECRETARY.
BY ADVS.SRI.MOHAN PULIKKAL
SRI.P.BALAKRISHNAN (E) SRI.P.P.NARAYANAN SRI.K.S.MENON (K)
RESPONDENT(S):
THE COMMISSIONER OF INCOME TAX (APPEALS), KOZHIKODE - 673 001.
R BY SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT
THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 19-02-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
DG
ITA.No. 10 of 2016 ()
APPENDIX
PETITIONER'S EXHIBITS:
ANNEXURE A: COPY OF THE ASSESSMENT ORDER DATED 31.12.2013. ANNEXURE B: COPY OF THE ORDER DATED 01.10.2014 OF THE COMMISSIONER OF INCOME TAX (APPEALS), KOCHI, IN ITA NO.270/R1/CIT/CLT/2013-14.
ANNEXURE C: COPY OF THE ORDER DATED 06.10.2015 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN ITA NO.27/COCH/2015.
ANNEXURE D: COPY OF THE ORDER DATED 25.07.2014 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN ITA NO.156/COCH/2014.
RESPONDENT'S EXHIBITS - NIL
//TRUE COPY//
P.A TO JUDGE
THOTTATHIL B.RADHAKRISHNAN &
ANU SIVARAMAN, JJ.
I.T.A.Nos.10, 11, 12 & 13 of 2016
Dated this the 18th day of February, 2016 J U D G M E N T
Thottathil B.Radhakrishnan, J.
Heard the learned counsel for the parties. Based on the judgment dated 16.02.2016 in I.T.A.No.14 of 2014 and connections, these I.T.Appeals are disposed of.
Sd/- (THOTTATHIL B.RADHAKRISHNAN, JUDGE)
Sd/- (ANU SIVARAMAN, JUDGE)
//TRUE COPY//
P.A TO JUDGE
DG
2
WPC
THOTTATHIL B.RADHAKRISHNAN & ANU SIVARAMAN, JJ.
I.T.A.Nos.10, 11, 12 & 13 of 2016
Dated this the 18th day of February, 2016
O R D E R
Thottathil B.Radhakrishnan, J.
Admitted. Sri.Christopher Abraham, learned standing counsel for Income Tax Department takes notice for the respondent.
3
WPC
(THOTTATHIL B.RADHAKRISHNAN, JUDGE)
(ANU SIVARAMAN, JUDGE)
DG
PANNIYANKARA SERVICE CO OPERATIVE BANK LTD.
THE COMMISSIONER OF INCOME TAX (APPEALS), KOZHIKODE
Thottathil B.Radhakrishnan
Anu Sivaraman
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
