Case Law › High Court › Ita/144/2011 Of The Commissioner Of Inco...

Ita/144/2011 Of The Commissioner Of Income Tax (Central) v. M/S.payyavoor Crushers

High Court 16 Oct 2018 In favour of: Assessee

Forum / Bench

High Court · highcourtofkerala

Parties

Date of order

16 Oct 2018

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Ita/144/2011 Of The Commissioner Of Income Tax (Central) v. M/S.payyavoor Crushers, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.

Decision: Insuch circumstance, the appeals are dismissed as withdrawn, but,however,leaving the questions of law open. jma Sd/- K.VINOD CHANDRANJUDGESd/- ASHOK MENONJUDGE APPENDIX OF ITA 138/2011 PETITIONER'S/S EXHIBITS: ANNEXURE ATRUE COPY OF ASSESSMENT ORDER DATED 30.12.2008 ANNEXURE BTRUE COPY OF ORDER OF C...

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 K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 16TH DAY OF OCTOBER 2018 / 24TH ASWINA, 1940 ITA.No. 138 of 2011 AGAINST THE ORDER/JUDGMENT IN ITA 62/2010 of I.T.A.TRIBUNAL,COCHINBENCH DATED 25-11-2010 APPELLANT/S: THE COMMISSIONER OF INCOME TAX (CENTRAL)COCHIN. BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: M/S. PAYYAVOOR CRUSHERSPO PAYYAVOOR, KANNUR-670633.BY ADVS.SMT.BOBY M.SEKHARSMT.NISHA JOHNSRI.T.M.SREEDHARAN (SR.)SRI.V.P.NARAYANAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 16.10.2018, ALONGWITH ITA.144/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 16TH DAY OF OCTOBER 2018 / 24TH ASWINA, 1940 ITA.No. 144 of 2011 AGAINST THE ORDER/JUDGMENT IN ITA 65/2010 of I.T.A.TRIBUNAL,COCHINBENCH DATED 25-11-2010 APPELLANT/S: THE COMMISSIONER OF INCOME TAX (CENTRAL)(CENTRAL), COCHIN. BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)SRI.JOSE JOSEPH SC FOR INCOME TAX RESPONDENT/S: M/S.PAYYAVOOR CRUSHERSPO PAYYAVOOR, KANNUR-670633. BY ADVS.SMT.BOBY M.SEKHARSMT.NISHA JOHNSRI.T.M.SREEDHARAN (SR.)SRI.V.P.NARAYANAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 16.10.2018, ALONGWITH ITA.138/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: [ ITA 138/2011 ,ITA.144/2011 ] JUDGMENT The learned Standing Counsel, Government of India(Taxes) submits that he has instruction from the Revenue towithdraw the appealS on the basis of the litigation policy. Insuch circumstance, the appeals are dismissed as withdrawn, but,however,leaving the questions of law open. jma Sd/- K.VINOD CHANDRANJUDGESd/- ASHOK MENONJUDGE APPENDIX OF ITA 138/2011 PETITIONER'S/S EXHIBITS: ANNEXURE ATRUE COPY OF ASSESSMENT ORDER DATED 30.12.2008 ANNEXURE BTRUE COPY OF ORDER OF CIT(A)-1 DATED 30.11.2009. ANNEXURE C TRUE COPY OF ITAT'S ORDER DATED 25.11.2010. APPENDIX OF ITA 144/2011 PETITIONER'S/S EXHIBITS: ANNEXURE CTRUE COPY OF ITAT'S ORDER DATED 25.11.2010.

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