Ita/298/2013 Of Shri. Akbar Shah v. The Commikssioner Of Income Tax (Central)
High Court
22 Jul 2024 In favour of: Revenue
Forum / Bench
High Court · highcourtofkerala
Parties
Ita/298/2013 Of Shri. Akbar Shah v. The Commikssioner Of Income Tax (Central)
Date of order
22 Jul 2024
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Ita/298/2013 Of Shri. Akbar Shah v. The Commikssioner Of Income Tax (Central), the High Court (2024) 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.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
MONDAY, THE 22 DAY OF JULY 2024 / 31ST ASHADHA, 1946
ITA NO. 298 OF 2013
AGAINST THE ORDER/JUDGMENT DATED 29.05.2013 IN ITA NO.299OF 2011 OF I.T.A.TRIBUNAL,COCHIN BENCH
APPELLANT/APPELLANT/ASSESSEE
SHRI. AKBAR SHAHKONCHERIL VEGETABLES, PALAYATHODE, KOLLAM.BY ADVS.SRI.T.M.SREEDHARAN (SR.)SMT.BOBY M.SEKHARSMT.DIVYA RAVINDRANSRI.V.P.NARAYANAN
RESPONDENT/APPELLANT/REVENUE
THE COMMISSIONER OF INCOME TAX (CENTRAL)5TH FLOOR, KANDAMKULATHY TOWERS, M.G ROAD, COCHIN 682 011.BY ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)SRI.P.K.R.MENONSR.COUNSEL GOITAXESSRI.JOSE JOSEPH, SC, FOR INCOME TAXNAVANEETH.N.NATHSUSIE B VARGHESE(K/1300/2019)
SC-SUSIE B VARGHESE
THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSIONON 22.07.2024, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING:
J U D G M E N T============
Dr. A.K.Jayasankaran Nambiar, J.
It is submitted by Adv.Smt.Divya Ravindran thatpursuant to the order impugned in the appeal, the assessingauthority has passed consequential orders which have sinceattained finality since neither the assessee nor the State havepreferred appeals.
Under such circumstances, it is prayed that theI.T.Appeal be closed as infructuous. Taking note of the saidsubmission, the I.T. Appeal is closed as infructuous.
Sd/-
DR. A.K.JAYASANKARAN NAMBIAR JUDGE
Sd/-
SYAM KUMAR V.M.
JUDGE
smm
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.