Ita/269/2013 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. 269 of 2013 ----------------------- AGAINST THE ORDER IN ITA NO.14/COCH/2012 OF INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH,COCHIN DATED 28-03-2013 .... APPELLANT(S):RESPONDENT BEFORE ITAT/ASSESSEE: ------------------------------------------------------------------------------------ M/S. IAL INDIA LTD., (FORMERLY M/S. IAL SHIPPING AGENCIES (KOCHI) LTD., AMALGAMATED WITH M/S. IAL INDIA LTD WITH EFFECT FROM 01/04/2004) 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 - 1(2), RANGE I, KOCHI - 682 018. BY SRI.JOSE JOSEPH, SC, INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 05-11-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ON 05-11-2013, THE COURT ON THE SAME DAY DELIVERED THE ITA.NO.269/2013 APPENDIX APPELLANT'S ANNEXURES: ANNEX.A:COPY OF THE ASSESSMENT ORDER WITH RESPECT TO THE YEAR 2003-04.YEAR 2003-04. ANNEX.B:COPY OF THE ORDCER OF IITAT MUMBAI DTD. 27/08/2008. ANNEX.C:COPY OF THE JUDGMENT OF THE HIGH COURT OF BOMBAY IN ITA NO.61/2009 DTD. 08/04/2009.IN ITA NO.61/2009 DTD. 08/04/2009. ANNEX.D:COPY OF THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), KOCHI, APPEAL NO.ITA/81/E/R-1/CIT (A)11/10-11DTD. 22/11/2011.(APPEALS), KOCHI, APPEAL NO.ITA/81/E/R-1/CIT (A)11/10-11DTD. 22/11/2011. ANNEX.E:COPY OF THE ORDER DTD. 28/03/2013 OF THE INCOME TAX APPELLATE TRIBUNAL IN ITA NO.14/COCH/2012.TAX APPELLATE TRIBUNAL IN ITA NO.14/COCH/2012. ANNEX.F:COPY OF THE ORDER DTD. 20/07/2012 OF THE INCOME TAX APPELLATE TRIBUNAL IN ITA NO.79/COCH/2011.TAX APPELLATE TRIBUNAL IN ITA NO.79/COCH/2011. ANNEX.G:COPY OF THE CIRCULAR ISSUED BY THE CENTRAL GOVERNMENT DTD. 01/03/2013.GOVERNMENT DTD. 01/03/2013. ANNEX.H:COPY OF THE CIRCULAR NO.732 DTD. 20/12/1995. RESPONDENT'S ANNEXURES:N I L /TRUE COPY/ P.A.TO JUDGE MANJULA CHELLUR,C.J. & A.M.SHAFFIQUE, J. = = = = = = = = = = = = = = = = I.T.A No.269 of 2013 = = = = = = = = = = = = = = = = = = = = = Dated this the 5th day of November, 2013 JUDGMENT Manjula Chellur,CJ The Assessee company is before us assailing the orders ofthe Tribunal in I.T.A.No.14/Coch/2011 dated 28.03.2013, 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