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Ita/114/2013 Of Commissioner Of Income Tax, Kottayam v. Midas Rubber Pvt.ltd

High Court 07 Nov 2013 In favour of: Assessee
Forum / Bench
High Court · highcourtofkerala
Parties
Ita/114/2013 Of Commissioner Of Income Tax, Kottayam v. Midas Rubber Pvt.ltd
Date of order
07 Nov 2013
Assessment year(s)
2006-07, 2007-08
Outcome
Dismissed

Case summary

In Ita/114/2013 Of Commissioner Of Income Tax, Kottayam v. Midas Rubber Pvt.ltd, the High Court (2013) dismissed the appeal. The decision went in favour of the assessee.

Decision: This appeal is dismissed in terms of judgment of this Courtdated 06.11.2013 in ITA No.102 of 2013.

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 HON'BLE THE CHIEF JUSTICE DR. MANJULA CHELLUR & THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE THURSDAY, THE 7TH DAY OF NOVEMBER 2013/16TH KARTHIKA, 1935 ITA.No. 114 of 2013 ----------------------- AGAINST THE ORDER IN ITA NO.467/COCH/2009 OFINCOME TAX APPELLATAE TRIBUNAL,COCHIN BENCH DATED 14-09-2012 ...... APPELLANT(S)/RESPONDENT: ---------------------------------------------- THE COMMISSIONER OF INCOME TAX, KOTTAYAM. BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, INCOME TAX RESPONDENT(S)/APPELLANT: ------------------------------------------------ MIDAS RUBBER PVT.LTD., P, JOHN ZACHARIAH BUILDING, KOTTAYAM-686 001. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 07-11-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss ITA.NO.114/2013 APPENDIX APPELLANT'S ANNEXURES: ANNEX.A:ASSESSMENT ORDER U/S 143(3) DTD. 30/12/2008 (A.Y.2006-07).ANNEX.A1:ASSESSMENT ORDER U/S 143(3) DTD.15/12/2009 (A.Y.2007-08).ANNEX.A1:ASSESSMENT ORDER U/S 143(3) DTD.15/12/2009 (A.Y.2007-08). ANNEX.B:CIT (A)'S ORDER NO.ITA-55/KTM/CIT(A)-IV/08-09 DTD.05/06/2009(A.Y.2006-07).(A.Y.2006-07). ANNEX.B1:CIT (A)'S ORDER NO.ITA-36/CIT(A)-IV/KTM/09-10 DTD.17/02/2010(A.Y.2007-08).(A.Y.2007-08). ANNEX.C:ITAT'S ORDER NO.467/COCH/2009 DTD. 14/09/2012. RESPONDENT'S ANNEXURES:N I L /TRUE COPY/ P.A.TO JUDGE MANJULA CHELLUR,C.J. & A.M.SHAFFIQUE, J. = = = = = = = = = = = = = = = = I.T.A. No.114 of 2013 = = = = = = = = = = = = = = = = = = = = = Dated this the 7th day of November, 2013 JUDGMENT Manjula Chellur,CJ Appeal is filed by the Revenue aggrieved by the order ofTribunal dated 14.9.2012 for the assessment year 2007-2008. This appeal is dismissed in terms of judgment of this Courtdated 06.11.2013 in ITA No.102 of 2013. MANJULA CHELLUR, CHIEF JUSTICE A.M.SHAFFIQUE, JUDGE. sj8/11
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