Ita/271/2010 Of The Commissioner Of Income Tax, Calicut v. Shri.k.p.asif Rahman,Arakkalthodika P.o
High Court
08 Jan 2014 In favour of: Assessee
Forum / Bench
High Court · highcourtofkerala
Parties
Ita/271/2010 Of The Commissioner Of Income Tax, Calicut v. Shri.k.p.asif Rahman,Arakkalthodika P.o
Date of order
08 Jan 2014
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ita/271/2010 Of The Commissioner Of Income Tax, Calicut v. Shri.k.p.asif Rahman,Arakkalthodika P.o, the High Court (2014) dismissed the appeal. The decision went in favour of the assessee.
Decision: In the light of the dismissal of the appeal filed by the Revenue, we do not find any good ground to direct theappellant to issue notice to the respondent-assessee.
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 HON'BLE THE CHIEF JUSTICE DR. MANJULA CHELLUR &
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
WEDNESDAY, THE 8TH DAY OF JANUARY 2014/18TH POUSHA, 1935
ITA.No. 271 of 2010
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AGAINST THE ORDER/JUDGMENT IN ITA 30/2006 of I.T.A.TRIBUNAL,COCHINBENCH DATED 20-01-2010
APPELLANT/RESPONDENT:--------------------------------
THE COMMISSIONER OF INCOME TAX, CALICUT.
BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT/APPELLANT:
------------------------------------------------
SHRI.K.P.ASIF RAHMAN, ARAKKALTHODIKA P.O., KALLAI, CALICUT PIN-673 003.
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 08-01-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
MANJULA CHELLUR,C.J.
&
A.M.SHAFFIQUE, J.
= = = = = = = = = = = = = = = =
I.T.A. No.271 of 2010
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Dated this the 8th day of January, 2014
JUDGMENT
Manjula Chellur,CJ
Learned Standing Counsel brings to our notice thatconnected matter, i.e. ITA No.266 of 2010, which is filedagainst a common order, is already considered and pertainingto the present respondent-assessee as well.
2. In the light of the dismissal of the appeal filed by the
Revenue, we do not find any good ground to direct theappellant to issue notice to the respondent-assessee. Thisappeal is dismissed in terms of judgment dated 06.01.2014 inITA No.266 of 2010.
MANJULA CHELLUR, CHIEF JUSTICE
A.M.SHAFFIQUE, JUDGE.
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