Allowed

The Commissioner of Income Tax, Kottayam v. the Malayala Manorama Co. Ltd., Kottayam

Kerala HC22 Jan 2019ITA/221/2009

Case brief

AI extract

What is this about?

This Income Tax Appeal was disposed of by allowing it. The Court upheld the consequential order of the Assessing Officer on two counts found sustainable in a prior reported decision where an appeal against a Section 263 order was allowed.

What did the court decide?

The Income Tax Appeal is allowed and the consequential order of the Assessing Officer on two counts is upheld in favour of the Revenue.

The Commissioner of Income Tax, Kottayam Vs the Malayala Manorama… — Income Tax | Kerala HC (2019)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN

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THE HONOURABLE MR. JUSTICE ASHOK MENON

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TUESDAY ,THE 22ND DAY OF JANUARY 2019 / 2ND MAGHA, 1940

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ITA.No. 221 of 2009

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AGAINST THE ORDER/JUDGMENT IN ITA 293/COCH/1999 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 26-11-2003

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APPELLANT/S:/RESPONDENT/REVENUE:

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THE COMMISSIONER OF INCOME TAX, KOTTAYAM.

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BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX

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RESPONDENT/S:/APPELLANT/ASSESSEE:

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THE MALAYALA MANORAMA CO. LTD., KOTTAYAM

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BY ADVS. SRI.JOSON MANAVALAN SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.M.GOPIKRISHNAN NAMBIAR SRI.PAULOSE C. ABRAHAM SRI.P.GOPINATH (SR.)

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THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 22.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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ITA 221/09

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K.VINOD CHANDRAN & ASHOK MENON, JJ. ------------------------------------------ITA No.221 of 2009 ------------------------------------------Dated this the 22^nd day of January, 2019

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J U D G M E N T

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Vinod Chandran, J.

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This is an appeal filed from the order of the Income Tax Appellate Tribunal, which set aside the order under Section 263 of the Income Tax Act, 1961 and also set aside the consequential orders passed by the Assessing Officer. The present appeal before us is concerned with the order of the Tribunal which found that the appeal before the Tribunal had become infructuous for reason of the order under Section 263 having been set aside, and therefore, there could be no consequential order was the finding of the Tribunal.

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The Revenue had filed an appeal from the order of the Tribunal setting aside the order under Section 263. We have allowed that on two grounds in a reported decision in (2018) 405 ITR 249 (Ker) [Commissioner of Income Tax v. Malayala Manorama Co. Ltd.]. In such circumstances, the consequential order

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ITA 221/09

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would survive on the two counts as permitted by us and found to be sustainable under Section 263. There is no question of any quantum appeal from that. Hence, the consequential order of the Assessing Officer on the two counts we found in favour of the Revenue is upheld.

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The Income Tax Appeal is allowed. No costs.

Sd/-

K.VINOD CHANDRAN

JUDGE

Sd/-

ASHOK MENON

JUDGE

ITA 221/09

APPENDIX

APPELLANT'S/S EXHIBITS:

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ANNEXURE-A TRUE COPY OF THE ORDER OF THE ASSESSING OFFICER DATED 18/8/1997 GIVING EFFECT TO ORDER U/S.263.

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ANNEXURE-B TRUE COPY OF THE ORDER OF THE CIT (APPEALS) DATED 14/10/98

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ANNEXURE-C TRUE COPY OF ORDER OF THE ITAT DATED 26/11/2003.

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[True Copy]

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The Commissioner of Income Tax, Kottayam v. the Malayala Manorama Co. Ltd., Kottayam

Case brief

What is this about?

What did the court decide?

The Commissioner of Income Tax, Kottayam v. the Malayala Manorama Co. Ltd., Kottayam

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

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