Dismissed

The Commissioner of Income Tax v. Kitex Garments Ltd.,Kizhakkambalam

Kerala HC5 Dec 2019ITA/58/2009

Case brief

AI extract

What is this about?

In a common order dismissing nineteen Income Tax Appeals as withdrawn, the High Court of Kerala permitted withdrawal based on the revised litigation policy of the CBDT and directed refund of court fees where permissible.

What did the court decide?

Permission for withdrawal of nineteen Income Tax Appeals is granted based on revised CBDT litigation policy; intereed refund of court fee.

The Commissioner of Income Tax Vs Kitex Garments Ltd.,Kizhakkambalam — Income Tax | Kerala HC (2019)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT

¶3

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶4

¶5

THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR

¶6

THURSDAY, THE 05TH DAY OF DECEMBER 2019/14TH AGRAHAYANA, 1941

¶7

ITA.No.58 OF 2009

¶8

AGAINST THE ORDER IN ITA NOS.798&799/2007 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶9

APPELLANT/APPELLANT:

¶10

THE COMMISSIONER OF INCOME TAX, COCHIN.

¶11

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

¶12

RESPONDENT/RESPONDENT:

¶13

KITEX GARMENTS LTD.,KIZHAKKAMBALAM KIZHAKKAMBALAM.

¶14

BY ADV. SRI.A.KUMAR

¶15

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:

¶16

I.T.A.No.58/2009 & connected cases

¶17

-:2:-

¶18

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶19

PRESENT

¶20

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶21

¶22

THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR

¶23

THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941

¶24

ITA.No.472 OF 2009

¶25

AGAINST THE ORDER DATED 29-11-2006 IN ITA NO.124/2004 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶26

APPELLANT/APPELLANT:

¶27

THE COMMISSIONER OF INCOME TAX, THRISSUR.

¶28

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

¶29

RESPONDENT/RESPONDENT:

¶30

THE CATHOLIC SYRIAN BANK LTD., THRISSUR.

¶31

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:

¶36

I.T.A.No.58/2009 & connected cases

¶37

-:3:-

¶38

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶39

PRESENT

¶40

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶41

¶42

THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR

¶43

THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941

¶44

ITA.No.641 OF 2009

¶45

AGAINST THE ORDER IN ITA NO.802/2007 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶46

APPELLANT/APPELLANT:

¶47

THE COMMISSIONER OF INCOME TAX, KOZHIKODE

¶48

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

¶49

RESPONDENT/RESPONDENT:

¶50

P.T.RAMANUJAN, KALLAI, CALICUT. PARTNER,M/S.KERALA SAW MILLS, KALLAI,CALICUT.

¶51

BY ADV. SRI.R.K.MURALEEDHARAN

¶52

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:

¶53

I.T.A.No.58/2009 & connected cases

¶54

-:4:-

¶55

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶56

PRESENT

¶57

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶58

¶59

THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR

¶60

THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941

¶61

ITA.No.1021 OF 2009

¶62

AGAINST THE ORDER DATED 28.07.2006 IN ITA NO.880/2004 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶63

APPELLANT/APPELLANT:

¶64

THE COMMISSIONER OF INCOME TAX, THRISSUR.

¶65

BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶66

RESPONDENT/RESPONDENT:

¶67

THE CATHOLIC SYRIAN BANK, THRISSUR.

¶68

R1 BY ADVS. SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS

¶69

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:

¶70

I.T.A.No.58/2009 & connected cases

¶71

-:5:-

¶72

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶73

PRESENT

¶74

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶75

¶76

THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR

¶77

THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941

¶78

ITA.No.254 OF 2012

¶79

AGAINST THE ORDER DATED 22.06.2012 IN ITA NO.723/2010 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶80

APPELLANT/APPELLANT:

¶81

THE COMMISSIONER OF INCOME TAX-II, COCHIN

¶82

BY ADVS.SRI. P.N.RAVINDRANATHA MENON SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶83

RESPONDENT/RESPONDENT:

¶84

SHRI. V. NANDAKUMAR NO.51, VALLTHOL HOUSE, M.K.K.NAIR NAGAR, TRIPUNITHURA, ERNAKULAM. 682 301.

¶85

BY ADVS. SRI.ANIL D. NAIR SMT.ROSIE ATHULYA JOSEPH SMT.C.S.SULEKHA BEEVI SRI.R.SREEJITH

¶86

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:

¶87

I.T.A.No.58/2009 & connected cases

¶88

-:6:-

¶89

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶90

PRESENT

¶91

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶92

¶93

THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR

¶94

THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941

¶95

ITA.No.45 OF 2014

¶96

AGAINST THE ORDER DATED 30-08-2013 IN ITA NO.352/2013 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶97

APPELLANT/APPELLANT:

¶98

THE COMMISSIONER OF INCOME TAX, KOZHIKODE

¶99

BY ADVS.SRI.P.K. RAVINDRANAHA MENON (SR) SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶100

RESPONDENT/RESPONDENT:

¶101

M/S KERALA TRANSPORT COMPANY, KTC BUILDING YMCA ROAD, KOZHIKODE.

¶102

BY ADV. SMT.DIVYA RAVINDRAN

¶103

SRI.V.P.NARAYANAN

¶104

SRI.T.M.SREEDHARAN SR.

¶105

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:

¶106

I.T.A.No.58/2009 & connected cases

¶107

-:7:-

¶108

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶109

PRESENT

¶110

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶111

¶112

THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR

¶113

THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941

¶114

ITA.No.60 OF 2014

¶115

AGAINST THE ORDER DATED 30-08-2013 IN ITA NO.353/2013 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶116

APPELLANT/APPELLANT:

¶117

THE COMMISSIONER OF INCOME TAX, KOZHIKODE

¶118

BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶119

RESPONDENT/RESPONDENT:

¶120

M/S KERALA TRANSPORT COMPANY KTC BUILDING,YMCA ROAD,KOZHIKODE

¶121

BY ADVS. SMT.DIVYA RAVINDRAN SRI.V.P.NARAYANAN SRI.T.M.SREEDHARAN SR.

¶122

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:

¶123

I.T.A.No.58/2009 & connected cases

¶124

-:8:-

¶125

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶126

PRESENT

¶127

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶128

¶129

THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR

¶130

THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941

¶131

ITA.No.40 OF 2016

¶132

AGAINST THE ORDER DATED 21-11-2014 IN ITA NOS.324/2014 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶133

APPELLANT/APPELLANT:

¶134

THE COMMISSIONER OF INCOME TAX, TRICHUR.

¶135

BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶136

RESPONDENT/RESPONDENT:

¶137

THE CATHOLIC SYRIAN BANK LTD., ST.MARY'S COLLEGE ROAD, THRISSUR ST.MARY'S COLLEGE ROAD,THRISSUR.680 020.

¶138

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:

¶139

I.T.A.No.58/2009 & connected cases

¶140

-:9:-

¶141

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶142

PRESENT

¶143

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶144

¶145

THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR

¶146

THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941

¶147

ITA.No.82 OF 2016

¶148

AGAINST THE ORDER DATED 12-01-2016 IN ITA NO.50/2015 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶149

APPELLANT/RESPONDENT:

¶150

THE COMMISSIONER OF INCOME TAX, KOTTAYAM.

¶151

BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶152

RESPONDENT/RESPONDENT:

¶153

M/S.KONCHERRY COIR FACTORIES, MAYITHARA, CHERETHALA, ALAPPUZHA DISTRICT.

¶154

BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.P.GOPINATH SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.RAJA KANNAN

¶155

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:

¶156

I.T.A.No.58/2009 & connected cases

¶157

-:10:-

¶158

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶159

PRESENT

¶160

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶161

¶162

THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR

¶163

THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941

¶164

ITA.No.104 OF 2016

¶165

AGAINST THE ORDER DATED 04-01-2016 IN ITA NO.256/2014 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶166

APPELLANT/RESPONDENT:

¶167

THE PRINCIPAL, COMMISSIONER OF INCOME TAX, KOTTAYAM.

¶168

BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶169

RESPONDENT/APPELLANT:

¶170

SMT.ANCY G.VALY,

¶171

PROPRIETOR, SUPREME RUBBER COMPANY, KOORALY P.O., PONKUNNAM, KOTTAYAM-686 522.

¶172

BY ADV. SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.GOVIND VIJAYAKUMARAN NAIR SRI.HARAN THOMAS GEORGE SRI.JOSEPH MARKOSE SR.

¶173

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:

¶174

I.T.A.No.58/2009 & connected cases

¶175

-:11:-

¶176

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶177

PRESENT

¶178

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶179

¶180

THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR

¶181

THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941

¶182

ITA.No.16 OF 2017

¶183

AGAINST THE ORDER DATED 26.09.2016 IN ITA NO.3/2016 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶184

APPELLANT/ RESPONDENT/ RESPONDENT/ REVENUE:

¶185

THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOTTAYAM

¶186

BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶187

RESPONDENT/APPELLANT/APPELLANT/ASSESSEE:

¶188

SHRI.S.NAGARAJA REDDIAR, LAKSHMI SADANAM, MULLACKAL,ALAPPUZHA

¶189

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

¶190

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:

¶191

I.T.A.No.58/2009 & connected cases

¶192

-:12:-

¶193

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶194

PRESENT

¶195

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶196

¶197

THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR

¶198

THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941

¶199

ITA.No.35 OF 2017

¶200

AGAINST THE ORDER DATED 16-11-2016 IN ITA NO.219/2016 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶201

APPELLANT/APPELLANT/RESPONDENT/ REVENUE:

¶202

THE PRINCIPAL COMMISSIONER OF INCOME TAX KOCHI - I, KOCHI, CENTRAL REVENUE BUILDING,I.S PRESS ROAD, KOCHI - 682 018

¶203

BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶204

RESPONDENT/ RESPONDENT/APPELLANT/ASSESSEE:

¶205

M/S.CREAMPACKS (P) LTD., 28/3030, CHERUPARAMBATH ROAD, ELAMKULAM,KADAVANTHRA, KOCHI - 682 020.

¶206

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

¶207

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:

¶208

I.T.A.No.58/2009 & connected cases

¶209

-:13:-

¶210

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶211

PRESENT

¶212

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶213

¶214

THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR

¶215

THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941

¶216

ITA.No.31 OF 2018

¶217

AGAINST THE ORDER DATED 16-11-2017 IN ITA NO.553/2015 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶218

APPELLANT/APPELLANT:

¶219

THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOTTAYAM.

¶220

BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶221

RESPONDENT/RESPONDENT:

¶222

M/S. MALAYALA MANORAMA CO. LTD., K.K.ROAD, KOTTAYAM.

¶223

BY ADVS.SRI.M.GOPIKRISHNAN NAMBIAR SRI.GOPINATHA MENON P SRI.K. JOHN MATHAI SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.RAJAKANNAN

¶224

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:

¶225

I.T.A.No.58/2009 & connected cases

¶226

-:14:-

¶227

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶228

PRESENT

¶229

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶230

¶231

THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR

¶232

THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941

¶233

ITA.No.33 OF 2018

¶234

AGAINST THE ORDER DATED 16.11.2017 IN ITA NO.554/2015 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶235

APPELLANT/APPELLANT:

¶236

THE PRINCIPAL COMMISSIONER OF INCOME TAX KOTTAYAM.

¶237

BY ADVS.SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶238

RESPONDENT/RESPONDENT:

¶239

M/S. MALAYALA MANORAMA CO.LTD.

¶240

K.K.ROAD, KOTTAYAM.

¶241

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

¶242

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:

¶243

I.T.A.No.58/2009 & connected cases

¶244

-:15:-

¶245

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶246

PRESENT

¶247

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶248

¶249

THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR

¶250

THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941

¶251

ITA.No.147 OF 2019

¶252

AGAINST THE ORDER DATED 04.01.2018 IN ITA NO.131/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶253

APPELLANT/ RESPONDENT:

¶254

THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOCHI-1, KOCHI, INCOME TAX OFFICERS, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI-682 018.

¶255

BY ADVS.SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶256

RESPONDENT/ APPELLANT:

¶257

M/S.KANNAN DEVAN HILLS PLANTATIONS COMPANY PVT. LTD.,KHDP HOUSE,MUNNAR-685612,KERALA.

¶258

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

¶259

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:

¶260

I.T.A.No.58/2009 & connected cases

¶261

-:16:-

¶262

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶263

PRESENT

¶264

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶265

¶266

THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR

¶267

THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941

¶268

ITA.No.188 OF 2019

¶269

AGAINST THE ORDER DATED 04-01-2018 IN ITA NO.164/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶270

APPELLANT/RESPONDENT:

¶271

THE PRINCIPAL COMMISSIONER OF INCOME TAX KOCHI-1,KOCHI, INCOME TAX OFFICERS, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI-682 018.

¶272

BY ADVS.SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶273

RESPONDENT/ APPELLANT:

¶274

KANNAN DEVAN HILLS PLANTATIONS COMPANY PVT.LTD. KHDP HOUSE, MUNNAR-685612, KERALA.

¶275

¶276

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:

¶277

I.T.A.No.58/2009 & connected cases

¶278

-:17:-

¶279

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶280

PRESENT

¶281

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶282

¶283

THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR

¶284

THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941

¶285

ITA.No.189 OF 2019

¶286

AGAINST THE ORDER DATED 04-01-2018 IN ITA NO.163/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶287

APPELLANT/RESPONDENT:

¶288

THE PRINCIPAL COMMISSIONER OF INCOME TAX KOCHI-1,KOCHI, INCOME TAX OFFICERS, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI-682 018.

¶289

BY ADVS.SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶290

RESPONDENT/ APPELLANT:

¶291

M/S. KANNAN DEVAN HILLS PLANTATIONS COMPANY PRIVATE LIMITED, KHDP HOUSE, MUNNAR-685 612, KERALA

¶292

¶293

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:

¶294

I.T.A.No.58/2009 & connected cases

¶295

-:18:-

¶296

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶297

PRESENT

¶298

THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

¶299

¶300

THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR

¶301

THURSDAY, THE 05TH DAY OF DECEMBER 2019 / 14TH AGRAHAYANA, 1941

¶302

ITA.No.195 OF 2019

¶303

AGAINST THE ORDER DATED 28-02-2018 IN ITA NO.3/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH

¶304

APPELLANT/APPELLANT:

¶305

THE PRINCIPAL COMMISSIONER OF INCOME TAX KOCHI-I, KOCHI, INCOME TAX OFFICES, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI - 682 018.

¶306

BY ADVS.SRI.P.K. RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX

¶307

RESPONDENT/RESPONDENT:

¶308

M/S.SUD CHEMIE INDIA PVT.LTD, EDAYAR INDUSTRIAL DEVELOPMENT AREA, BINAMIPURAM, EDAYAR - 683 502, EDAYAR - 683 502.

¶309

¶310

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:

¶311

I.T.A.No.58/2009 & connected cases

-:19:-

C.K.ABDUL REHIM

T.V. ANILKUMAR ,JJ.

¶316

= = = = = = = = = = = = = = = = = = = = = =

¶317

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

¶318

- - - - Dated this the 5^th day of December, 2019

¶319

C O M M O N J U D G M E N T

¶320

C.K.ABDUL REHIM, J.

¶321

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).

¶322

Permission is granted. The above Income Tax Appeals are hereby dismissed as withdrawn.

¶323

The Registry is directed to make refund of the court fee to the appellant, to the extent permissible under law.

¶324

Sd/-

¶325

C.K.ABDUL REHIM,JUDGE

¶326

Sd/-

¶327

T.V. ANILKUMAR,JUDGE

¶328

DST

¶329

//True copy//

¶330

PA.To Judge

The Commissioner of Income Tax v. Kitex Garments Ltd.,Kizhakkambalam

Case brief

What is this about?

What did the court decide?

The Commissioner of Income Tax v. Kitex Garments Ltd.,Kizhakkambalam

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Parties & counsel

Coram

Case details

Similar cases

K.K.S.M.Thangal Vs Kerala State Wakf Board

Muhammad Hussain Vs the Chief Executive Officer, Kerala State Waqf Boad

Muhammed Siddik M.S., Vs the State Tax Officer-I

M/S.Kerala Vision Ltd. Vs Commissioner of Income Tax, Thrissur

The Commissioner of Income Tax Vs v. Nandakumar

The Commissioner of Income Tax,Trichur Vs the Catholic Syrian Bank Ltd., Trichur