Case LawHigh Court › Ita/177/2019 Of The Principal Commission...

Ita/177/2019 Of The Principal Commissioner Of Income Tax v. The Eramala Service Co-Operative Bank Limited

High Court 09 Feb 2021 In favour of: Assessee
Forum / Bench
High Court · highcourtofkerala
Parties
Ita/177/2019 Of The Principal Commissioner Of Income Tax v. The Eramala Service Co-Operative Bank Limited
Date of order
09 Feb 2021
Assessment year(s)
Outcome
Dismissed

Case summary

In Ita/177/2019 Of The Principal Commissioner Of Income Tax v. The Eramala Service Co-Operative Bank Limited, 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Decision: The appeal is accordingly dismissed as withdrawn.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 TUESDAY, THE 09TH DAY OF FEBRUARY 2021 / 20TH MAGHA,1942 ITA.No.177 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 603/2017 DATED 20-06-2018 OFI.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: THE PRINCIPAL COMMISSIONER OF INCOME TAXKOZHIKODE. BY ADVS.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENTK.M.V.PANDALAI, INCOME TAX DEPARTMENT RESPONDENT/S: THE ERAMALA SERVICE CO-OPERATIVE BANK LIMITEDORKKATTERI, VADAKARA, KOZHIKODE. R1 BY ADV. DR.K.P.PRADEEPR1 BY ADV. SMT.T.THASMI THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 09.02.2021, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: I.T.A. No. 177/2019 J U D G M E N T Dated this the 9th day of February 2021 S.V.Bhatti, J. Memo dated 14.01.2021 filed by Sri.Christopher Abraham, learnedSenior Standing Counsel, Income Tax Department, to withdraw theappeal is ordered. The appeal is accordingly dismissed as withdrawn. 2.Sri.Christopher Abraham draws our attention to thejudgment of this Court in I.T.A. No.74 of 2016 dated 11.11.2019 and statesthat refund of proportionate court fee, taking into consideration thememo filed to withdraw the appeal etc., has been granted. 3.Refund of proportionate court fee is ordered. Hence theRegistry makes refund of court fee to the extent admissible in law. Sd/- S.V.BHATTI, JUDGE Sd/- BECHU KURIAN THOMAS, JUDGE jjj PETITIONER'S/S EXHIBITS: ANNEXURE-A ANNEXURE-B ANNEXURE-C APPENDIX TRUE COPY OF THE ASSESSMENT ORDER DATED:4/12/2015. TRUE COPY OF THE APPELLATE ORDER DATED:14.07.2017PASSED BY THE COMMISSIONER OF INCOME TAX(APPEALS) TRUE COPY OF THE ORDER DATED 20/06/2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL.
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