The Income Tax Appeals were finally heard. The government counsel moved for withdrawal of all appeals based on revised litigation policy. Permission was granted, and the appeals were dismissed as withdrawn.
Withdrawal of all appeals permitted. Appeals dismissed as withdrawn. Court fee refund directed.
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.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019/14TH AGRAHAYANA, 1941
ITA.No.58 OF 2009
AGAINST THE ORDER IN ITA NOS.798&799/2007 OF I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/APPELLANT:
THE COMMISSIONER OF INCOME TAX, COCHIN.
BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/RESPONDENT:
KITEX GARMENTS LTD.,KIZHAKKAMBALAM KIZHAKKAMBALAM.
BY ADV. SRI.A.KUMAR
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12-2019 ALONG WITH ITA.NO.1021/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 & connected cases
-:2:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.472 OF 2009
AGAINST THE ORDER DATED 29-11-2006 IN ITA NO.124/2004 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:
THE CATHOLIC SYRIAN BANK LTD., THRISSUR.
BY ADVS. SRI.K.P.ABDUL AZEES
SMT.P.ANITHA
SMT.R.S.GEETHA
SRI.V.B.UNNIRAJ
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12-2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 & connected cases
-:3:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.641 OF 2009
AGAINST THE ORDER IN ITA NO.802/2007 OF I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/APPELLANT:
THE COMMISSIONER OF INCOME TAX, KOZHIKODE
BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/RESPONDENT:
P.T.RAMANUJAN, KALLAI, CALICUT. PARTNER,M/S.KERALA SAW MILLS, KALLAI,CALICUT.
BY ADV. SRI.R.K.MURALEEDHARAN
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-122019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 & connected cases
-:4:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.1021 OF 2009
AGAINST THE ORDER DATED 28.07.2006 IN ITA NO.880/2004 OF I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/APPELLANT:
THE COMMISSIONER OF INCOME TAX, THRISSUR.
BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/RESPONDENT:
THE CATHOLIC SYRIAN BANK, THRISSUR.
R1 BY ADVS. SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-122019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 & connected cases
-:5:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.254 OF 2012
AGAINST THE ORDER DATED 22.06.2012 IN ITA NO.723/2010 OF I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/APPELLANT:
THE COMMISSIONER OF INCOME TAX-II, COCHIN
BY ADVS.SRI. P.N.RAVINDRANATHA MENON SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/RESPONDENT:
SHRI. V. NANDAKUMAR NO.51, VALLTHOL HOUSE, M.K.K.NAIR NAGAR, TRIPUNITHURA, ERNAKULAM. 682 301.
BY ADVS. SRI.ANIL D. NAIR SMT.ROSIE ATHULYA JOSEPH SMT.C.S.SULEKHA BEEVI SRI.R.SREEJITH
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-122019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 & connected cases
-:6:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.45 OF 2014
AGAINST THE ORDER DATED 30-08-2013 IN ITA NO.352/2013 OF I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/APPELLANT:
THE COMMISSIONER OF INCOME TAX, KOZHIKODE
BY ADVS.SRI.P.K. RAVINDRANAHA MENON (SR) SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/RESPONDENT:
M/S KERALA TRANSPORT COMPANY, KTC BUILDING YMCA ROAD, KOZHIKODE.
BY ADV. SMT.DIVYA RAVINDRAN
SRI.V.P.NARAYANAN
SRI.T.M.SREEDHARAN SR.
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-122019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 & connected cases
-:7:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.60 OF 2014
AGAINST THE ORDER DATED 30-08-2013 IN ITA NO.353/2013 OF I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/APPELLANT:
THE COMMISSIONER OF INCOME TAX, KOZHIKODE
BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/RESPONDENT:
M/S KERALA TRANSPORT COMPANY KTC BUILDING,YMCA ROAD,KOZHIKODE
BY ADVS. SMT.DIVYA RAVINDRAN SRI.V.P.NARAYANAN SRI.T.M.SREEDHARAN SR.
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-122019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 & connected cases
-:8:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.40 OF 2016
AGAINST THE ORDER DATED 21-11-2014 IN ITA NOS.324/2014 OF I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/APPELLANT:
THE COMMISSIONER OF INCOME TAX, TRICHUR.
BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/RESPONDENT:
THE CATHOLIC SYRIAN BANK LTD., ST.MARY'S COLLEGE ROAD, THRISSUR ST.MARY'S COLLEGE ROAD,THRISSUR.680 020.
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-122019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 & connected cases
-:9:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.82 OF 2016
AGAINST THE ORDER DATED 12-01-2016 IN ITA NO.50/2015 OF I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/RESPONDENT:
THE COMMISSIONER OF INCOME TAX, KOTTAYAM.
BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/RESPONDENT:
M/S.KONCHERRY COIR FACTORIES, MAYITHARA, CHERETHALA, ALAPPUZHA DISTRICT.
BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.RAJA KANNAN
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-122019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 & connected cases
-:10:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.104 OF 2016
AGAINST THE ORDER DATED 04-01-2016 IN ITA NO.256/2014 OF I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/RESPONDENT:
THE PRINCIPAL, COMMISSIONER OF INCOME TAX, KOTTAYAM.
BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/APPELLANT:
SMT.ANCY G.VALY,
PROPRIETOR, SUPREME RUBBER COMPANY, KOORALY P.O., PONKUNNAM, KOTTAYAM-686 522.
BY ADV. SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.GOVIND VIJAYAKUMARAN NAIR SRI.HARAN THOMAS GEORGE SRI.JOSEPH MARKOSE SR.
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-122019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 & connected cases
-:11:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.16 OF 2017
AGAINST THE ORDER DATED 26.09.2016 IN ITA NO.3/2016 OF I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/ RESPONDENT/ RESPONDENT/ REVENUE:
THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOTTAYAM
BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/APPELLANT/APPELLANT/ASSESSEE:
SHRI.S.NAGARAJA REDDIAR, LAKSHMI SADANAM, MULLACKAL,ALAPPUZHA
BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.RAJA KANNAN
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-122019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 & connected cases
-:12:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.35 OF 2017
AGAINST THE ORDER DATED 16-11-2016 IN ITA NO.219/2016 OF I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/APPELLANT/RESPONDENT/ REVENUE:
THE PRINCIPAL COMMISSIONER OF INCOME TAX KOCHI - I, KOCHI, CENTRAL REVENUE BUILDING,I.S PRESS ROAD, KOCHI - 682 018
BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/ RESPONDENT/APPELLANT/ASSESSEE:
M/S.CREAMPACKS (P) LTD., 28/3030, CHERUPARAMBATH ROAD, ELAMKULAM,KADAVANTHRA, KOCHI - 682 020.
BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SMT.S.PARVATHI SRI.RAJA KANNAN
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-122019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 & connected cases
-:13:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.31 OF 2018
AGAINST THE ORDER DATED 16-11-2017 IN ITA NO.553/2015 OF I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/APPELLANT:
THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOTTAYAM.
BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/RESPONDENT:
M/S. MALAYALA MANORAMA CO. LTD., K.K.ROAD, KOTTAYAM.
BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR SRI.GOPINATHA MENON P SRI.K. JOHN MATHAI SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.RAJAKANNAN
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-122019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 & connected cases
-:14:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.33 OF 2018
AGAINST THE ORDER DATED 16.11.2017 IN ITA NO.554/2015 OF I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/APPELLANT:
THE PRINCIPAL COMMISSIONER OF INCOME TAX KOTTAYAM.
BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/RESPONDENT:
M/S. MALAYALA MANORAMA CO.LTD.
K.K.ROAD, KOTTAYAM.
BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-12-2019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 & connected cases
-:15:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.147 OF 2019
AGAINST THE ORDER DATED 04.01.2018 IN ITA NO.131/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/ RESPONDENT:
THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOCHI-1, KOCHI, INCOME TAX OFFICERS, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI-682 018.
BY ADVS.SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/ APPELLANT:
M/S.KANNAN DEVAN HILLS PLANTATIONS COMPANY PVT. LTD.,KHDP HOUSE,MUNNAR-685612,KERALA.
BY ADVS. SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SRI.P.G.CHANDAPILLAI ABRAHAM SHRI.VIPIN ANTO H.M. SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-122019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 & connected cases
-:16:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.188 OF 2019
AGAINST THE ORDER DATED 04-01-2018 IN ITA NO.164/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/RESPONDENT:
THE PRINCIPAL COMMISSIONER OF INCOME TAX KOCHI-1,KOCHI, INCOME TAX OFFICERS, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI-682 018.
BY ADVS.SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/ APPELLANT:
KANNAN DEVAN HILLS PLANTATIONS COMPANY PVT.LTD. KHDP HOUSE, MUNNAR-685612, KERALA.
BY ADVS. SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SRI.P.G.CHANDAPILLAI ABRAHAM SHRI.VIPIN ANTO H.M. SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-122019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 & connected cases
-:17:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.189 OF 2019
AGAINST THE ORDER DATED 04-01-2018 IN ITA NO.163/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/RESPONDENT:
THE PRINCIPAL COMMISSIONER OF INCOME TAX KOCHI-1,KOCHI, INCOME TAX OFFICERS, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI-682 018.
BY ADVS.SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/ APPELLANT:
M/S. KANNAN DEVAN HILLS PLANTATIONS COMPANY PRIVATE LIMITED, KHDP HOUSE, MUNNAR-685 612, KERALA
BY ADVS. SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SRI.P.G.CHANDAPILLAI ABRAHAM SHRI.VIPIN ANTO H.M. SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-122019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 & connected cases
-:18:-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941
ITA.No.195 OF 2019
AGAINST THE ORDER DATED 28-02-2018 IN ITA NO.3/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/APPELLANT:
THE PRINCIPAL COMMISSIONER OF INCOME TAX KOCHI-I, KOCHI, INCOME TAX OFFICES, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI - 682 018.
BY ADVS.SRI.P.K. RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/RESPONDENT:
M/S.SUD CHEMIE INDIA PVT.LTD, EDAYAR INDUSTRIAL DEVELOPMENT AREA, BINAMIPURAM, EDAYAR - 683 502, EDAYAR - 683 502.
BY ADVS. SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SRI.P.G.CHANDAPILLAI ABRAHAM SHRI.VIPIN ANTO H.M. SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05-122019 ALONG WITH ITA.NO.58/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A.No.58/2009 & connected cases
-:19:-
C.K.ABDUL REHIM
&
T.V. ANILKUMAR ,JJ.
= = = = = = = = = = = = = = = = = = = = = =
I.T.A. Nos.58, 472, 641, 1021 of 2009,254 of 2012, 45, 60 of 2014, 40, 82, 104 of 2016, 16, 35 of 2017, 31, 33 of 2018, 147, 188, 189 & 195 of 2019
C O M M O N J U D G M E N T
C.K.ABDUL REHIM, J.
Learned Standing for Government of India (Taxes) seeks withdrawal of the above appeals based on the revised litigation policy formulated by the Central Board of Direct Taxes(CBDT).
The Registry is directed to make refund of the court fee to the appellant, to the extent permissible under law.
Sd/-
C.K.ABDUL REHIM,JUDGE
Sd/-
T.V. ANILKUMAR,JUDGE
DST
//True copy//
PA.To Judge
The Commissioner of Income Tax
Kitex Garments Ltd
The Catholic Syrian Bank Ltd
P.T.Ramanujan
Shri V. Nandakumar
M/s Kerala Transport Company
C.K.ABDUL REHIM
T.V.ANILKUMAR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
