Antony Dominic, J v. Commissioner Of Income

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC &THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY, THE 5TH DAY OF JANUARY 2017/15TH POUSHA, 1938 ITA.No. 174 of 2016--------------------AGAINST THE ORDER IN ITA 565/2014 of I.T.A.TRIBUNAL,COCHIN BENCHDATED 9.6.2016 APPELLANT/RESPONDENT/REVENUE:----------------------------- THE PRINCIPAL COMMISSIONER OF INCOME TAX KOZHIKODE. BY ADVS.SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEP SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT RESPONDENT/APPELLANT/ASSESSE.: ------------------------------ M/S THE CALICUT CITY SERVICE CO-OPERATIVE BANK LTD. CHALAPPURAM, KOZHIKODE 673 001 THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON05-01-2017 ALONG WITH ITA Nos.175, 176, 177, 179 & 180/16, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA.No.174 of 2016 APPENDIX PETITIONER'S ANNEXURES: ANNEXURE A: TRUE COPY OF THE ASSESSMENT ORDER DATED17.3.2013. ANNEXURE B: TRUE COPY OF THE APPELLATE ORDER DATED11.9.2014 PASSED BY THE COMMISSIONER OF INCOME TAX(APPEALS). ANNEXURE C: TRUE COPY OF THE ORDER DATED 9.6.2016PASSED BY THE INCOME TAX APPELLATE TRIBUNAL. // TRUE COPY // P.A. TO JUDGE ANTONY DOMINIC & DAMA SESHADRI NAIDU, JJ. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - I.T.A.Nos.174, 175, 176, 177, 179 & 180 of 2016- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -Dated this the 5[th] day of January, 2017 Antony Dominic, J. JUDGMENT These appeals are filed by the Revenue aggrieved by the orderspassed by the Income Tax Appellate Tribunal, Cochin Bench inI.T.A.Nos.565/14, 744/13, 703/13, 702/13, 704/13 and 140/15respectively. The questions of law raised in these appeals havealready been considered by this court in the judgment in M/S-Chirakkal Service Cooperative Bank v. Commissioner of Income .Tax [2016] 384 ITR (Ker)] Since the issues raised are, therefore, covered against theRevenue, these appeals are dismissed. Sd/- ANTONY DOMINIC JUDGE jes Sd/- DAMA SESHADRI NAIDU JUDGE