Ita/204/2019 Of The Principal Commissioner Of Income Tax, Kozhikode v. M/S.badagara Co-Operative Rural Bank Ltd
High Court
29 Jan 2021 In favour of: Assessee
Forum / Bench
High Court · highcourtofkerala
Parties
Ita/204/2019 Of The Principal Commissioner Of Income Tax, Kozhikode v. M/S.badagara Co-Operative Rural 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/204/2019 Of The Principal Commissioner Of Income Tax, Kozhikode v. M/S.badagara Co-Operative Rural 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
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.204 OF 2019
AGAINST THE ORDER DATED 17.01.2019 IN ITA 482/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/S:
THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOZHIKODE
BY ADV. CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT
RESPONDENT/S:
M/S.BADAGARA CO-OPERATIVE RURAL BANK LTDBADAGARA, KOCHIKODE
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 29.01.2021, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING:
ITA No.204/2019
J U D G M E N T
Dated this the 29th day of January 2021
S.V.Bhatti, J.
Memo dated 14.01.2021 filed by Sri.Christopher Abraham,
learned Senior Standing Counsel, Income Tax Department, towithdraw the appeal is ordered. The appeal is accordinglydismissed as withdrawn.
2.
Sri.Christopher Abraham draws our attention to the
judgment of this Court in I.T.A. No.74 of 2016 dated 11.11.2019
and states that refund of proportionate court fee, taking intoconsideration the memo filed to withdraw the appeal etc., hasbeen granted.
ITA No.204/2019
3.Refund of proportionate court fee is ordered. Hence
the Registry makes refund of court fee to the extent admissiblein law.
Sd/- S.V.BHATTIJUDGE
Sd/-
BECHU KURIAN THOMAS
JUDGE
jjj
PETITIONER'S/S EXHIBITS:
ANNEXURE A:
ANNEXURE B:
ANNEXURE C:
APPENDIX
TRUE COPY OF THE ASSESSMENT ORDER DATED 20.12.16.
TRUE COPY OF THE APPELLATE ORDER DATED 25/7/18 PASSED BY THE COMMISSIONER OF INCOME TAX(APPEALS)
TRUE COPY OF THE ORDER DATED 17/1/19 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL.
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