Ita/284/2010 Of The Commissioner Of Income Tax Cochin v. Shri George Joseph,Cochin
High Court
07 Sep 2010 In favour of: Assessee
Forum / Bench
High Court · highcourtofkerala
Parties
Ita/284/2010 Of The Commissioner Of Income Tax Cochin v. Shri George Joseph,Cochin
Date of order
07 Sep 2010
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ita/284/2010 Of The Commissioner Of Income Tax Cochin v. Shri George Joseph,Cochin, the High Court (2010) dismissed the appeal. The decision went in favour of the assessee.
Decision: Since the Tribunalhas only followed the decision of the Supreme Court, we do not findany substantial question of law arising from the order of the Tribunal.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 K.SURENDRA MOHAN
TUESDAY, THE 7TH SEPTEMBER 2010 / 16TH BHADRA 1932
ITA.No. 284 of 2010()
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IT(S&S) A. NO. 173/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH
....................
APPELLANT
-----------------------------
THE COMMISSIONER OF INCOME TAX,
COCHIN.
BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT(S):
---------------
SHRI.GEORGE JOSEPH,
40/4606, LUCKY STAR BUILDING,
MARKET ROAD, KOCHI-35.
THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION
ON 07/09/2010, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
--------------------------------------------
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Dated this the 7th day of September, 2010
JUDGMENT
Ramachandran Nair, J.
Heard standing counsel appearing for the appellant. On goingthrough the Tribunal's order we find that the Tribunal cancelled Section158BD assessment by relying on the decision of the Supreme Court inMANISH MAHESWARI'S case, 289 I.T.R. 324. Since the Tribunalhas only followed the decision of the Supreme Court, we do not findany substantial question of law arising from the order of the Tribunal.Consequently, the appeal is dismissed.
(C.N.RAMACHANDRAN NAIR)Judge.
(K. SURENDRA MOHAN)
Judge.
kk
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