Ita/243/2009 Of The Commissioner Of Income Tax v. The Baliapatam Tile Works Ltd
High Court
02 Jul 2009 In favour of: Assessee
Forum / Bench
High Court · highcourtofkerala
Parties
Ita/243/2009 Of The Commissioner Of Income Tax v. The Baliapatam Tile Works Ltd
Date of order
02 Jul 2009
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ita/243/2009 Of The Commissioner Of Income Tax v. The Baliapatam Tile Works Ltd, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: Since the question raised pertains to acceptance ofassessee's explanation with regard to shortage of raw materialwe find that the Tribunal's order is on pure question of fact andthe question raised is not a substantial question of law.Consequently the appeal is dismissed.
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 C.K.ABDUL REHIM
THURSDAY, THE 2ND JULY 2009 / 11TH ASHADHA 1931
ITA.No. 243 of 2009()
---------------------
ITA.30/COCH/2001 of I.T.A.TRIBUNAL,COCHIN BENCH
....................
APPELLANT/RESPONDENT:
----------------------------------------
THE COMMISSIONER OF INCOME TAX (CENTRAL)
KANNUR.
BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT(S): APPELLANT:
------------------------
THE BALIAPATAM TILE WORKS LTD.,
PAPPINISSERY.
THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION
ON 02/07/2009, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. -----------------------------------
I.T.A. No. 243 of 2009
--------------------------------------
Dated this the 2[nd] day of July, 2009
J U D G M E N T----------------------
Ramachandran Nair,J.
Since the question raised pertains to acceptance ofassessee's explanation with regard to shortage of raw materialwe find that the Tribunal's order is on pure question of fact andthe question raised is not a substantial question of law.Consequently the appeal is dismissed.
C.N.RAMACHANDRAN NAIR, JUDGE.
C.K.ABDUL REHIM, JUDGE.
okb
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