Case Law › High Court › Ita/36/2003 Of National Electrical Corpn...

Ita/36/2003 Of National Electrical Corpn v. Income Tax Officer, Kollam

High Court 24 Jun 2008 In favour of: Revenue

Forum / Bench

High Court · highcourtofkerala

Parties

Date of order

24 Jun 2008

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Ita/36/2003 Of National Electrical Corpn v. Income Tax Officer, Kollam, the High Court (2008) dismissed the appeal. The decision went in favour of the Revenue.

Decision: Since counsel submitted that the Tribunal assigned the status ofAOP as against Firm assigned by the Officer to the appellant in theappeal filed against assessment on merits, we dismiss the ITA as notpressed, leaving freedom to the assessee to challenge the order of theTribunal, in case department fi...

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 V.K.MOHANAN TUESDAY, THE 24TH JUNE 2008 / 3RD ASHADHA 1930 ITA.No. 36 of 2003() -------------------- AGAINST THE ORDER DATED 22/10/2002 IN ITA.135/COCH/2002 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT: --------------------------- NATIONAL ELECTRICAL CORPORATION, NEAR STONE BRIDGE, KOLLAM. BY ADV. SRI.K.I.MAYANKUTTY MATHER SRI.SUNIL SHANKER RESPONDENTS: ------------- THE INCOME TAX OFFICER, WARD 2, KOLLAM. BY ADV. SRI.P.K.R.MENON(SR.),SR.COUNSEL FOR IT FOR R SRI.GEORGE K. GEORGE, SC FOR IT FOR R THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 24/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR &V.K. MOHANAN, JJ. -------------------------------------------- -------------------------------------------- Dated this the 24th day of June, 2008 JUDGMENT Ramachandran Nair,J. Since counsel submitted that the Tribunal assigned the status ofAOP as against Firm assigned by the Officer to the appellant in theappeal filed against assessment on merits, we dismiss the ITA as notpressed, leaving freedom to the assessee to challenge the order of theTribunal, in case department files appeal. (C.N.RAMACHANDRAN NAIR)Judge. (V. K. MOHANAN) Judge. kk

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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.

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