The High Court of Kerala closed the Income Tax Appeal without adjudication of legal questions, reasoning that the tax demand was below Rs. 50 lakhs and insufficient service existed against deceased or undelivered partners.
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 K.VINOD CHANDRAN
&
THE HONOURABLE MR. JUSTICE ASHOK MENON
WEDNESDAY,THE 23RD DAY OF JANUARY 2019 / 3RD MAGHA, 1940
ITA.No. 445 of 2009
AGAINST THE ORDER/JUDGMENT IN ITA 876/COCH/2004 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 29-11-2005
APPELLANT/S:/APPELLANT/REVENUE:
THE COMMISSIONER OF INCOME TAX, COCHIN.
BY ADVS.
SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME TAX
RESPONDENT/S:/RESPONDENT/ASSESSEE
1 UNIVERSAL TRADES CORPORATION MOULANA AZAD, KOCHI.
*ADDL.R2 MRS.SAJIDA BANU, W/O A.RABDULLA, VIII/2010, MOULANA AZAD ROAD, KOCHI-682002.
*ADDL.R3 MR.A.R.M. YACOOB, S/O LATE ABDUL RAHIMAN SAIT, 1ST FLOOR, FLAT NO.14, CENTURY TERRACE, YUVAJANASAMAJAM ROAD, KADVANTHARA-682002.
*ADDL.R4 MR.A.R. ABDUL SHAKOOR, S/O LATE ABDUL RAHIMAN SAIT, VIII/2010, MOULANA AZAD ROAD, KOCHI-682002.
*ADDL.R5 MR.A.R..M. KASIM, S/O LATE ABDUL RAHIMAN SAIT, VIII/2010, MOULANA AZAD ROAD, KOCHI-682002.
***( ADDITIONAL R2 TO R5 ARE IMPLEADED AS PER ORDER DATED 08/06/2018 IN IA NO.1271/2018.)**
BY ADV. SRI.V.VENUGOPALAN NAIR
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 23.01.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
ITA445/09
2
K.VINOD CHANDRAN & ASHOK MENON, JJ.
ITA No.445 of 2009
------------------------------------------Dated this the 23rd day of January, 2019
J U D G M E N T
Vinod Chandran, J
Considering the fact that the tax demand is
less than Rs.50 lakhs and also noticing that many of the partners are no more and notice has also not been
served on the other partners, we are of the opinion that the appeal can be closed based on the litigation policy, without answering the questions of law raised. Hence, this Income Tax Appeal is closed as above. No costs.
Sd/-
K.VINOD CHANDRAN JUDGE
Sd/-
ASHOK MENON
JUDGE
ITA445/09
3
APPENDIX
APPELLANT'S/S EXHIBITS:
ANNEXURE-A COPY OF INTIMATION U/S. 143(1)(A) DATED 28/02/1996 FOR THE ASST. YEAR 1994-95. ANNEXURE-B COPY OF LETTER DATED 30/09/2000 RECEIVED FROM THE ASSESSEE.
ANNEXURE-C COPY OF ASSESSMENT ORDER DATED 28/03/2001 U/S. 143(3) R.W.S. 147 OF THE INCOME TAX ACT FOR THE ASST. YEAR 1994-95. ANNEXURE-D COPY OF THE ORDER DATED 27/05/2004 OF THE COMMISSIONER OF INCOME TAX (APPEALS). ANNEXURE-E COPY OF THE ORDER DATED 29/11/2005 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN IN ITA NO.876/COCH/2004 FOR THE ASST. YEAR 1994-95. ANNEXURE-F COPY OF ORDER U/S. 263 DATED 20/03/1990 OF THE COMMISSIONER OF INCOME TAX FOR THE ASSESSMENT YEAR 1987-88.
ANNEXURE-G COPY OF THE ORDER DATED 23/12/1992 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN IN ITA NO.473/COCH/1990 FOR THE ASST. YEAR 1987-88.
ANNEXURE-H COPY OF JUDGMENT DATED 19/11/1999 OF THE HONOURABLE HIGH COURT OF KERALA IN ITA 16/1997.
[True Copy]
jg
The Commissioner of Income Tax, Cochin
Universal Trades Corporation
Mrs. Sajida Banu
Mr. A.R.M. Yacoob
Mr. A.R. Abdul Shakoor
Mr. A.R. M. Kasim
K. Vinod Chandran
Ashok Menon
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
