Ita/183/2019 Of The Principal Commissioner Of Income Tax v. The Calicut North Service Co-Operative Bank Ltd
High Court
29 Jan 2021 In favour of: Assessee
Forum / Bench
High Court · highcourtofkerala
Parties
Ita/183/2019 Of The Principal Commissioner Of Income Tax v. The Calicut North Service Co-Operative Bank Ltd
Date of order
29 Jan 2021
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Ita/183/2019 Of The Principal Commissioner Of Income Tax v. The Calicut North Service Co-Operative Bank Ltd, the High Court (2021) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
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.183 OF 2019
AGAINST THE ORDER IN ITA 490/Coch/2017 DATED 20.6.2018 OFI.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/RESPONDENT/RESPONDENT/REVENUE:
THE PRINCIPAL COMMISSIONER OF INCOME TAX,KOZHIKODE
BY ADVS.SRI.CHRISTOPHER ABRAHAM, SR.STANDING COUNSEL,INCOME TAX DEPARTMENTSRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT
RESPONDENT/APPELLANT/APPELLANT/ASSESSEE:
M/S THE CALICUT NORTH SERVICE CO-OPERATIVE BANKLTD.,VENGERI, KARUVISSERI, KOZHIKODE.
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON29.01.2021, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING:
JUDGMENT
Dated this the 29[th] day of January, 2021
S.V.Bhatti, J.
Memo dated 14.01.2021 filed by Sri.ChristopherAbraham, learned Senior Standing Counsel, Income Tax Departmentto withdraw the appeal is ordered. The appeal is accordinglydismissed as withdrawn.
Sri.Christopher Abraham draws our attention to the judgmentof this Court in I.T.A. No.74 of 2016 dated 11.11.2019 and states thatrefund of proportionate court fee, taking into consideration the memofiled to withdraw the appeal etc., has been granted.
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
vps
APPENDIX
PETITIONER'S/S EXHIBITS:
ANNEXURE ATRUE COPY OF THE ASSESSMENT ORDER DATED31.08.2015.
ANNEXURE BTRUE COPY OF THE APPELLATE ORDER DATED18.05.2017 PASSED BY THE COMMISSIONEROF INCOME -TAX (APPEALS).ANNEXURE CTRUE COPY OF THE ORDER DATED 20.06.2018PASSED BY THE INCOME TAX APPELLATETRIBUNAL
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