Ita v. Deputy Commissioner Of Income Tax Circle2(2) Tirur
High Court
07 Jan 2015 In favour of: Revenue
Forum / Bench
High Court · highcourtofkerala
Parties
Ita v. Deputy Commissioner Of Income Tax Circle2(2) Tirur
Date of order
07 Jan 2015
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ita v. Deputy Commissioner Of Income Tax Circle2(2) Tirur, the High Court (2015) dismissed the appeal. The decision went in favour of the Revenue.
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 THOTTATHIL B.RADHAKRISHNAN &THE HONOURABLE MR.JUSTICE K.HARILAL
WEDNESDAY, THE 7TH DAY OF JANUARY 2015/17TH POUSHA, 1936
ITA.No. 285 of 2014 ()
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AGAINST THE ORDER/JUDGMENT IN ITA 58/2014 of I.T.APPELLATETRIBUNAL,COCHIN BENCH DATED 11.4.2014
APPELLANT(S):
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THE MALAPPURAM DISTRICT CO-OPERATIVE BANK LTD.,P.B.NO.8, UP HILL MALAPPURAM - 676 505.REPRESENTED BY ITS PRESIDENT.
BY ADVS.SRI.K.ANAND (SR.) SMT.LATHA KRISHNAN
RESPONDENT(S):
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1. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE2(2), TIRUR - 676 001.
2.COMMISSIONER OF INCOME TAX (APPEALS),CALICUT - 673 001.
R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX
THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 07-01- 2015, ALONG WITH ITA.NOS.284/2014, 286/2014. THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
07-01- 2015, ALONG WITH ITA.NOS.284/2014, 286/2014. THE COURT ON THE
DG
APPENDIX
PETITIONER'S EXHIBITS:
ANNEXURE- 1:COPY OF ASSESSMENT ORDER DATED 29.11.2011.
ANNEXURE-2:COPY OF ORDER NO.ITA-NO.180/TR/CIT/CLT/2011-12 DATED 19.11.2013 OF THE 2ND RESPONDENT.
ANNEXURE-3:COPY OF THE APPELLATE ORDER NO.ITA.NO.58/coch/2014 DATED 11.4.2014.NO.ITA.NO.58/coch/2014 DATED 11.4.2014.
RESPONDENT'S EXHIBITS-NIL
//TRUE COPY//
P.A TO JUDGE
THOTTATHIL B.RADHAKRISHNAN & K.HARILAL, JJ.
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I.T.A.Nos.284, 285 & 286 of 2014
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Dated this the 7[th] day of January, 2015
J U D G M E N T
Thottathil B.Radhakrishnan, J.
The issues raised in these Income Tax Appeals, as rightlypointed out by the learned counsel on either side, are coveredagainst the appealing assessee in terms of the judgment inI.T.A.No.214 of 2013, which in turn followed two earlierjudgments of this Court. Therefore, these appeals do not meritadmission. They are accordingly dismissed in limine.
Sd/-
(THOTTATHIL B.RADHAKRISHNAN, JUDGE)
Sd/-(K.HARILAL, JUDGE)
//TRUE COPY//
P.A TO JUDGE
DG
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