By Advs.sri.harisankar v. Menon Smt.meera V.menon

PRESENT THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM & THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR FRIDAY, THE 07TH DAY OF FEBRUARY 2020 / 18TH MAGHA, 1941 ITA.No.288 OF 2019 AGAINST THE ORDER DATED 19-06-2019 IN ITA NO.51/2019 OFI.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/APPELLANT/ASSESSEE: K.K.PURUSHOTHAMAN,AGED 76 YEARS,S/O.LATE KUNJAPPANKUTTY,31/469,NADUVILE VEEDU,MUTHOOR,THIRUVALLA, PATHANAMTHITTA. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/ RESPONDENT/ REVENUE: THE INCOME TAX OFFICER,WARD-III,THIRUVALLA-689101. R1 BY ADVS. SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON07.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.K.ABDUL REHIM & T.V. ANILKUMAR ,JJ. = = = = = = = = = = = = = = = = = = I.T.A. No.288 of 2019 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 7[th] day of February,2020 J U D G M E N T C.K.ABDUL REHIM, J. Main question of law raised in the above Income TaxAppeal stands squarely covered against the appellant/assesseeby virtue of the judgment of a Division Bench of this Court,Commissioner of Income-Tax v. Harrisons Malayalam Ltd.[(2019) 414 ITR 718(Ker.)],to which one among us (C.K. AbdulRehim(J)) is a party. The dictum laid in the decision of thiscourt in Popular Vehicles and Services Pvt. Ltd. v. CIT[(2018)406 ITR 150 (Ker.)] was followed in the above said judgment. 2.Learned counsel for the appellant submitted that,from the judgment in Popular Vehicles(supra) a Special LeavePetition filed before the Hon'ble Supreme Court is alreadyadmitted. But we do not think that, pendency of the SpecialLeave Petition cannot be taken as a ground to admit this appeal, considering the legal position remaining settled as ofnow. Hence the above Income Tax Appeal is not admitted andis hereby dismissed following the dictum contained in thedecisions mentioned above. Sd/- C.K.ABDUL REHIM,JUDGE Sd/-T.V. ANILKUMAR,JUDGE DST //True copy// P.A.To Judge PETITIONER'S/S EXHIBITS: APPENDIX ANNEXURE A ANNEXURE B ANNEXURE C COPY OF ORDER ISSUED BY THE INCOME TAX OFFICER,THIRUVALLA FOR THE YEAR 2014-15 COPY OF ORDER ISSUED BY THE COMMISSIONER OFINCOME TAX(APPEALS),KOTTAYAM COPY OF ORDER I ITA NO.51/COCH/2019 FOR THEYEAR 2014-15 ISSUED BY THE INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH, COCHIN.