The Income Tax Appeals filed by the Commissioner of Income-Tax were dismissed as withdrawn. The Revenue abandoned the appeals following a submission regarding Circular No.21/2015 issued by the CBDT.
The appeals were dismissed as withdrawn.
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 ANTONY DOMINIC & THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY, THE 10TH DAY OF JUNE 2016/20TH JYAISHTA, 1938
I.T.A.No. 246 of 2002
AGAINST THE ORDER IN ITA 144/1997 of I.T.A.TRIBUNAL, COCHIN BENCH, DATED 25-03-2002
APPELLANT/APPELLANT:
THE COMMISSIONER OF INCOME-TAX, KOTTAYAM
BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.GEORGE K. GEORGE, SC FOR IT SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/RESPONDENT:
THE MANORAJYAM PUBLICATIONS PRIVATE LIMITED, KOTTAYAM.
R, BY ADV. SRI.ANIL D. NAIR
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 10-06-2016, ALONG WITH ITA. 277/2002, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No. 246 of 2002
APPENDIX
PETITIONER'S ANNEXURES:
ANNEXURE A: TRUE COPY OF THE ORDER OF THE ASSESSING OFFICER DATED 30.11.195.
ANNEXURE B: TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 10.2.1997.
ANNEXURE C: TRUE COPY OF THE ORDER OF THE APPELLATE TRIBUNAL DATED 25.3.2002.
// TRUE COPY //
P.A. TO JUDGE
ANTONY DOMINIC & DAMA SESHADRI NAIDU, JJ.
J U D G M E N T
DATED 10TH JUNE, 2016
ANTONY DOMINIC & DAMA SESHADRI NAIDU, JJ.
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I.T.A.Nos.246 & 277 of 2002
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Dated this the 10th day of June, 2016
JUDGMENT
Antony Dominic, J.
Counsel for the Revenue submits that they are not
pursuing these appeals in view of Circular No.21/2015 issued by
the CBDT.
In view of the submission so made, these appeals are
dismissed as withdrawn.
SD/- ANTONY DOMINIC JUDGE
SD/-
DAMA SESHADRI NAIDU
JUDGE
jes
THE COMMISSIONER OF INCOME-TAX, KOTTAYAM
THE MANORAJYAM PUBLICATIONS PRIVATE LIMITED, KOTTAYAM
ANTONY DOMINIC
DAMA SESHADRI NAIDU
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
