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Ita/105/2009 Of The Commissioner Of Income Tax, Tvm v. M/S.baby Marine Saras

High Court 19 Sep 2018 In favour of: Assessee
Forum / Bench
High Court · highcourtofkerala
Parties
Ita/105/2009 Of The Commissioner Of Income Tax, Tvm v. M/S.baby Marine Saras
Date of order
19 Sep 2018
Assessment year(s)
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In Ita/105/2009 Of The Commissioner Of Income Tax, Tvm v. M/S.baby Marine Saras, the High Court (2018) dismissed 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.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON WEDNESDAY,THE 19TH DAY OF SEPTEMBER 2018 / 28TH BHADRA, 1940 ITA.No. 105 of 2009 AGAINST THE JUDGMENT IN ITA 267/2005 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 29-07-2008 ASSESSMENTYEAR 2000-01 APPELLANT: THE COMMISSIONER OF INCOME TAX, TVM.THIRUVANANTHAPURAM. BY ADV. SRI.P.K.R. MENON, SR. COUNSEL GOI (TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: M/S.BABY MARINE SARAS,KOLLAM BY ADV. SRI.ANIL D. NAIR THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.09.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 19.09.2018, THE COURT ON THE SAME DAY DELIVERED THE ::2 :: JUDGMENT The learned Standing Counsel, Government ofIndia (Taxes) submits that he has instruction from theRevenue to withdraw the appeal on the basis of thelitigation policy. In such circumstance, the appeal isdismissed as withdrawn, but, however,leaving thequestions of law open. Sd/- K.VINOD CHANDRANJUDGE jma Sd/- ASHOK MENONJUDGE ::3 :: APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE A TRUE COPY OF THE ORDER OF THE ASSESSINGOFFICER 143(3)/147 DATED 17.1.2003. ANNEXURE B TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 7.10.2004. ANNEXURE C TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 29.7.2008.
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