Antony Dominic, J v. Commissioner Of Income Tax [2016

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC &THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY, THE 6TH DAY OF JANUARY 2017/16TH POUSHA, 1938 ITA.No. 181 of 2016 ---------------------AGAINST THE ORDER IN ITA 705/2013 of I.T.A.TRIBUNAL,COCHIN BENCHDATED 04-07-2016 APPELLANTS:---------- 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/ASSESSEE: ----------------------------- M/S THE PAPPINISSERY SERVICE CO-OPERATIVE BANK LTD. KANNUR - 670 002 THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON06-01-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: I.T.A.No.181 of 2016 PETITIONER'S ANNEXURES: APPENDIX ANNEXURE A: TRUE COPY OF THE ASSESSMENT ORDERDATED 24.12.2012. ANNEXURE B: TRUE COPY OF THE APPELLATE ORDER DATED30.8.2013 PASSED BY THE COMMISSIONER OF INCOME TAX(APPEALS). ANNEXURE C: TRUE COPY OF THE ORDER DATED 31.7.2014PASSED BY THE INCOME TAX APPELLATE TRIBUNAL. ANNEXURE D: TRUE COPY OF THE ORDER DATED 15.2.2016PASSED BY THE HIGH COURT. ANNEXURE E: TRUE COPY OF THE ORDER DATED 4.7.2016PASSED BY THE INCOME TAX APPELLATE TRIBUNAL. P.A. TO JUDGE ANTONY DOMINIC & DAMA SESHADRI NAIDU, JJ. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ITA No.181 of 2016 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -Dated this the 6[th] day of January, 2017 JUDGMENT Antony Dominic, J. This appeal is filed by the Revenue aggrieved by the orderpassed by the Income Tax Appellate Tribunal, Cochin Bench inI.T.A.No.705/13. The question of law raised in this appeal has alreadybeen 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 issue raised is, therefore, covered against the Revenue,this appeal is dismissed. Sd/- ANTONY DOMINIC JUDGE Sd/- DAMA SESHADRI NAIDU JUDGE