Case LawHigh Court › Ita/157/2019 Of The Principal Commission...

Ita/157/2019 Of The Principal Commissioner Of Income Tax v. Edacheri Service Co-Operative Bank Ltd

High Court 29 Jan 2021 In favour of: Assessee
Forum / Bench
High Court · highcourtofkerala
Parties
Ita/157/2019 Of The Principal Commissioner Of Income Tax v. Edacheri Service Co-Operative Bank Ltd
Date of order
29 Jan 2021
Assessment year(s)
Outcome
Dismissed

Case summary

In Ita/157/2019 Of The Principal Commissioner Of Income Tax v. Edacheri Service Co-Operative Bank Ltd, the High Court (2021) dismissed the appeal. The decision went in favour of the assessee.

Decision: The appeal is accordingly dismissed as withdrawn.

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 S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 29TH DAY OF JANUARY 2021 / 9TH MAGHA, 1942 ITA.No.157 OF 2019 AGAINST THE ORDER IN ITA 473/2017 DATED 20-06-2018 OFI.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/RESPONDENT/RESPONDENT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAXKOZHIKODE RESPONDENT: BY ADVS.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENTK.M.V.PANDALAI, INCOME TAX DEPARTMENTSRI.KMV.PANDALAI M/S EDACHERI SERVICE CO-OPERATIVE BANK LTD.EDACHERI, VADAKARA, KOZHIKODE THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON29.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA No.157 of 2019 2 JUDGMENT Dated this the 29th day of January 2021S.V.Bhatti, J. Memo dated 14.01.2021 filed by Sri.Christopher Abraham, learnedSenior Standing Counsel, Income Tax Department to withdraw the appeal isordered. The appeal is accordingly dismissed as withdrawn. Sri.Christopher Abraham draws our attention to the judgment of thisCourt in I.T.A. No.74 of 2016 dated 11.11.2019 and states that refund ofproportionate court fee, taking into consideration the memo filed to withdrawthe appeal etc., has been granted. Refund of proportionate court fee is ordered. Hence the Registry makesrefund of court fee to the extent admissible in law. Sd/-S.V.BHATTIJUDGESd/-BECHU KURIAN THOMASJUDGE APPELLANT'S EXHIBITS: ANNEXURE A: ANNEXURE B: ANNEXURE C: APPENDIX TRUE COPY OF THE ASSESSMENT ORDER DATED 12.01.2016. TRUE COPY OF THE APPELLATE ORDER DATED 16/05/2017 PASSED BY THE COMMISSIONER OF INCOME TAX(APPEALS) TRUE COPY OF THE ORDER DATED 20.06.18 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL.
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