The Kerala High Court disposed of an Income Tax appeal filed by the Commissioner against the Tribunal's decision for the assessment year 1993-94. The Court affirmed the Tribunal's view that legal questions answered in a related IT.R. were applied in favor of the assessee, dismissing the revenue's appeal.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
&
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 5TH DAY OF JULY 2021 / 14TH ASHADHA, 1943 ITA NO. 279 OF 2009
AGAINST THE ORDER/JUDGMENT IN ITA 439/1999 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM
APPELLANT/S:
COMMISSIONER OF INCOME TAX, COCHIN.
BY ADVS. SRI.JOSE JOSEPH, SC, FOR INCOME TAX SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT
RESPONDENT/S:
M/S BHAGEERATHA ENGINEERING LTD., 132, PANAMPILLY AVENUE, COCHIN-682 036.
BY ADVS. SMT.P.ANITHA SMT.P.ANITHA SMT.R.S.GEETHA SRI.T.M.SREEDHARAN SR. SRI.V.B.UNNIRAJ
OTHER PRESENT:
SR ADV. T SREEDHARAN
THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 05.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A. No.279/2009
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J U D G M E N T
S.V. Bhatti, J.
This appeal is at the instance of Commissioner of Income Tax, Cochin for the Assessment Year 1993-94.
I.T.A. No.279/2009
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No.264/1997, the applicable questions of law are answered in favour of the assessee and against the Revenue. A few other questions are not pressed and after perusing the record, we are of the view that these questions in fact having regard to the findings of fact recorded by the Tribunal do not arise for our consideration.
The point is answered in favour of the assessee and against the Revenue. I.T.A. No.279/2009 is dismissed. Registry shall send the certified copy of this judgment to the Income Tax Appellate Tribunal.
Sd/-
S.V.BHATTI
JUDGE
Sd/-
BECHU KURIAN THOMAS JUDGE
jjj
I.T.A. No.279/2009
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APPENDIX OF ITA 279/2009
PETITIONER ANNEXURE ANNEXURE A COPY OF ORIGINAL ASSESSMENT ORDER U/S.143(3) DATED 21/03/1996 ISSUED BY THE ASSESSING OFFICER FOR THE ASST. YEAR 1993-94. ANNEXURE B COPY OF THE ORDER DATED 01/07/1999 OF THE COMMISSIONER OF INCOME TAX (APPEALS). ANNEXURE C COPY OF THE ORDER DATED 30/06/2003 OF THE INCOME TAX APPELLATE TRIBUNAL IN ITA NO.439/COCH/99 AND ITA NO.444/OCH/99
1 provisions across 1 enactments
Commissioner of Income Tax, Cochin
M/s Bhageeratha Engineering Ltd.
S.V. Bhatti
Bechu Kurian Thomas
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
