Ita/1563/2009 Of M/S.queen Wines v. The Asst.commissioner Of Income Tax
High Court
08 Sep 2009 In favour of: Revenue
Forum / Bench
High Court · highcourtofkerala
Parties
Ita/1563/2009 Of M/S.queen Wines v. The Asst.commissioner Of Income Tax
Date of order
08 Sep 2009
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ita/1563/2009 Of M/S.queen Wines v. The Asst.commissioner Of Income Tax, the High Court (2009) dismissed the appeal. The decision went in favour of the Revenue.
Decision: However, ongoing through the order of the Tribunal, we find that the questionraised is only pure question of fact because the assessee is challengingonly estimation of income after rejection of books of accounts made inthe assessment and confirmed by the Tribunal.
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
TUESDAY, THE 8TH SEPTEMBER 2009 / 17TH BHADRA 1931
ITA.No. 1563 of 2009()
----------------------
AGAINST THE ORDER DATED 29/01/2004 IN
ITA.323/COCH/2002 of I.T.A.TRIBUNAL,COCHIN BENCH
....................
APPELLANT
-----------------------------
M/S.QUEEN WINES,
DISSOLVED REPRESENTED BY MR.N.K.SHYJU,PARTNER
P.T.ROAD, VADAKARA.
BY ADV. SRI.P.RAGHUNATH
SRI.PREMJIT NAGENDRAN
RESPONDENT(S):
---------------
1. THE ASST.COMMISSIONER OF INCOME TAX,
CENTRAL CIRCLE, CALICUT.
2. THE COMMISSIONER OF INCOME TAX, CALICUT
BY SC SRI. JOSE JOSEPH
THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION
ON 08/09/2009, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
C .N. RAMACHANDRAN NAIR &V.K. MOHANAN, JJ.
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I.T.A. No. 1563 OF 2009
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Dated this the 8th day of September, 2009
JUDGMENT
Ramachandran Nair, J.
We have heard counsel appearing for the appellant. However, ongoing through the order of the Tribunal, we find that the questionraised is only pure question of fact because the assessee is challengingonly estimation of income after rejection of books of accounts made inthe assessment and confirmed by the Tribunal. Consequently theappeal is dismissed.
(C.N.RAMACHANDRAN NAIR)Judge.
(V.K. MOHANAN)
Judge.
kk
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