Ita/267/2013 Of M/S. Ial India Ltd v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HON'BLE THE CHIEF JUSTICE DR. MANJULA CHELLUR & THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE TUESDAY, THE 5TH DAY OF NOVEMBER 2013/14TH KARTHIKA, 1935 ITA.No. 267 of 2013 () ------------------------------- AGAINST THE ORDER OF INCOME TAX APPELLATE TRIBUNAL , COCHIN BENCH INITA 585/COCH/2011. ........ APPELLANT(S): RESPONDENTBEFORE ITAT / ASSESSEE --------------------------------------------------------------------------------- M/S.IAL INDIA LTD., (FORMERLY M/S.IAL CONTAINER LINE (INDIA) LTD.,6TH FLOOR, METRO PLAZA, MARKET ROAD,COCHIN 14, REPRESENTED BY ITS MANAGING DIRECTOR MR.T.V. NARAYANAN KUTTY. BY ADVS.SRI.DEVAN RAMACHANDRAN SRI.K.M.ANEESH SRI.S.NIKHIL SANKAR RESPONDENT(S):APPELLANT BEFORE ITAT/REVENUE -------------------------------------------------------------------------------- ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-I (2), RANGE I, KOCHI 18. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 05-11-2013,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss I.T.A. NO.267/2013 APPENDIX APPELLANT ANNEXURES A:- COPY OF THE ASSESSMENT ORDER WITH RESPECT TO THE YEAR 2003-04. B:- COPY OF THE ORDER OF THE ITAT MUMBAI. C:- COPY OF THE JUDGMENT OF THE HIGH COURT OF BOMBAY. D:- COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), KOCHI. E:- OPY OF THE ORDER DTD. 15.2.2013 OF THE INCOME TAX APPELLATE TRIBUNALIN ITA NO.5895/COCH/2011. F:- COPY OF THE ORDER DTD. 20.7.2012 OF THE INCOME TAX APPELLATE TRIBUNALIN ITA NO.79/COCH/2011. G:- COPY OF THE CIRCULAR ISSUED BY THE CENTRAL GOVERNMENT. H:- COPY OF THE CIRCULAR NO.732 DTD. 20.12.1995. RESPONDENTS ANNEXURES NIL TRUE COPY P.A. TO JUDGE MANJULA CHELLUR,C.J. & A.M.SHAFFIQUE, J. = = = = = = = = = = = = = = = = I.T.A No.267 of 2013 = = = = = = = = = = = = = = = = = = = = = th day of November, 2013 Dated this the 5 JUDGMENT Manjula Chellur,CJ The Assessee company is before us assailing the orders ofthe Tribunal in I.T.A.No.585/Coch/2011 dated 15.02.2013, so faras assessment year 2003-04. This appeal is dismissed in terms of the judgment of thisCourt dated 5.11.2013 in ITA No.52 of 2013. MANJULA CHELLUR, CHIEF JUSTICE A.M.SHAFFIQUE, JUDGE. sj