The Income Tax Appellate Tribunal dismissal of the appeal against the order setting aside the assessment order. The court set aside the levy of penalty under section 271 of the Act by applying the principles laid down in Commercial Tax Officer v. Najeem.
The writ appeal was dismissed in terms of Commercial Tax Officer v. Najeem.
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 S.V.BHATTI
&
THE HONOURABLE MR.JUSTICE BASANT BALAJI
WEDNESDAY, THE 24TH DAY OF AUGUST 2022 / 2ND BHADRA, 1944
WA NO. 351 OF 2020
AGAINST THE JUDGMENT WP(C) 21452/2019 OF HIGH COURT OF KERALA
APPELLANT/S:
BY SPL GOVERNMENT PLEADER MR MOHAMMED RAFIQ
RESPONDENT/S:
PUNARTHAM AGENCIES
KP V/530, PUNARTHAM, PALUKONAM, KUDAPPANKUNNU, THIRUVANANTHAPURAM REPRESENTED BY ITS PROPRIETRIX, ANANTHY K., D/O.RAMACHANDRAN NAIR, AGED 38 YEARS
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 24.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.A. No.351/2020
-2-
J U D G M E N T
S.V.Bhatti, J.
The instant appeal is filed by the Revenue against the judgment dated 06.12.2019 in W.P.(C) No.21452/2019 for the returns
filed for the Assessment Year 2011-12.
connected cases, similar points have been considered and disposed of.
The instant appeal stands dismissed in terms of Commercial Tax Officer v. Najeem1 and the judgment dated 22.08.2022 i n W.A. No.48/2020 and connected cases.
S.V.BHATTI
JUDGE
BASANT BALAJI
JUDGE
jjj
1 2018 (3) KLT 877
2 issues framed by the court
Whether the writ appeal filed by the Revenue against the lower court judgment and connected cases stands allowed.
Whether the instant appeal should be dismissed in terms of Commercial Tax Officer v. Najeem.
Colour shows how this judgement treated each authority
Commercial Tax Officer v. NajeemExplained¶26
Commercial Tax Officer v. Najeem
Commercial Tax Officer v. NajeemExplained¶32
2018 (3) KLT 877
The State of Kerala represented by Secretary (Taxes)
Punartham Agencies
S.V. Bhatti
Basant Balaji
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
