Case LawHigh Court › Ita/131/2009 Of The Commissioner Of Inco...

Ita/131/2009 Of The Commissioner Of Income Tax, Cochin B v. Dr.sudeep Kumar

High Court 26 Nov 2009 In favour of: Assessee
Forum / Bench
High Court · highcourtofkerala
Parties
Ita/131/2009 Of The Commissioner Of Income Tax, Cochin B v. Dr.sudeep Kumar
Date of order
26 Nov 2009
Assessment year(s)
Outcome
Dismissed

Case summary

In Ita/131/2009 Of The Commissioner Of Income Tax, Cochin B v. Dr.sudeep Kumar, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.

Decision: Since counsel for the assessee submitted that the matter wastaken up before the Settlement Commission during the pendency of thefirst appeal, and liability under the assessment is settled under orders ofthe Settlement Commission, we dismiss the appeal as infructuous.However, if the appeal has any re...

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 C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN THURSDAY, THE 26TH NOVEMBER 2009 / 5TH AGRAHAYANA 1931 ITA.No. 131 of 2009() --------------------- AGAINST THE ORDER IN IT(SS)A.9/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT: -------------------- THE COMMISSIONER OF INCOME TAX (CENTRAL), COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- DR. SUDEEP KUMAR, "SIMI MITHUN", PUTHUIYAKAVU, KILIMANOOR, TRIVANDRUM. ADV. SRI.A.KUMAR FOR R1 THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR &V.K. MOHANAN, JJ. -------------------------------------------- I. T. A. No. 131 OF 2009 -------------------------------------------- Dated this the 26th day of November, 2009 JUDGMENT Ramachandran Nair, J. Since counsel for the assessee submitted that the matter wastaken up before the Settlement Commission during the pendency of thefirst appeal, and liability under the assessment is settled under orders ofthe Settlement Commission, we dismiss the appeal as infructuous.However, if the appeal has any relevance, appellant may bring the sameto the notice of this Court for reopening the matter. (C.N.RAMACHANDRAN NAIR)Judge. (V.K. MOHANAN) Judge. kk
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