Crl.mc/588/2021 Of M/S Elton Technologies Pvt. Ltd v. Assistant Commissioner Of Income Tax
High Court
06 Dec 2023 In favour of: Assessee
Forum / Bench
High Court · highcourtofkerala
Parties
Crl.mc/588/2021 Of M/S Elton Technologies Pvt. Ltd v. Assistant Commissioner Of Income Tax
Date of order
06 Dec 2023
Assessment year(s)
—
Outcome
Allowed
Case summary
In Crl.mc/588/2021 Of M/S Elton Technologies Pvt. Ltd v. Assistant Commissioner Of Income Tax, the High Court (2023) allowed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN
WEDNESDAY, THE 6 DAY OF DECEMBER 2023 / 15THAGRAHAYANA, 1945
CRL.MC NO. 588 OF 2021
AGAINST THE ORDER/JUDGMENT CC 947/2014 OF ADDITIONAL
CHIEF JUDICIAL MAGISTRATE (E&O),ERNAKULAM
PETITIONER/ACCUSED:
1M/S ELTON TECHNOLOGIES PVT. LTD.PUTHURAN PLAZA, KPCC JUNCTION, KOCHI-682 011, REPRESENTED BY ITS MNAGING DIRECTOR MR B.R.AJIT.2MR. B.R.AJIT,AGED 67 YEARSS/O KESHAVAN B UNNITHAN, MANAGING DIRECTOR, M/S ELTON TECHNOLOGIES PVT LTD, PUTHURAN PLAZA,KPCC JUNCTION, KOCHI-682 011.BY ADVS.AKHIL SURESHK.SRIKUMAR (SR.)(S-609)
RESPONDENT/COMPLAINANT:
ASSISTANT COMMISSIONER OF INCOME TAXCORPORATE CIRCLE-1(1), KOCHI CORPORATE RANGE-1,4TH FLOOR, CENTRAL REVENUE BUILDINGS I.S PRESS ROAD, KOCHI-682 018.BY ADVS.SRI.P.K.RAVINDRANATHA MENON (SR.)JOSE JOSEPH, SC, FOR INCOME TAXSRI.HRITHWIK C.S., PP
THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON06.12.2023, THE COURT ON THE SAME DAY PASSED THEFOLLOWING:
P.V.KUNHIKRISHNAN, JUDGE
=========================
CRL.M.C.No.588 of 2021
==========================Dated this the 6[th] day of December, 2023
ORDER
The counsel for the petitioners submitted that thisCriminal Miscellaneous Case may be allowed to withdraw withliberty to raise the contentions in Crl.M.C.No.5485/2014.
Liberty granted. Therefore, this Criminal MiscellaneousCase is dismissed as withdrawn.
Sd/-
P.V.KUNHIKRISHNAN JUDGE
ACR
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