Ita/48/2018 Of M/S. Trinity Arcade Private Limited v. The Commissioner Of Income Tax
High Court
03 Sep 2021 In favour of: Revenue
Forum / Bench
High Court · highcourtofkerala
Parties
Ita/48/2018 Of M/S. Trinity Arcade Private Limited v. The Commissioner Of Income Tax
Date of order
03 Sep 2021
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ita/48/2018 Of M/S. Trinity Arcade Private Limited v. The Commissioner Of Income Tax, the High Court (2021) 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 ERNAKULAMPRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
&
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
FRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943
ITA NO. 48 OF 2018
AGAINST THE ORDER IN ITA 43/2017 OF I.T.A.TRIBUNAL,COCHIN BENCH,
ERNAKULAM
APPELLANT/S:
M/S. TRINITY ARCADE PRIVATE LIMITED35/268A, TRINITY HOUSE, OPP. YATRI NIVAS, N.H ROAD, MAMANGALAM, KOCHI, PIN - 682025
BY ADVS.MOHAN PULIKKALMANJU RAJANNARAYANAN P POTTYA.AMRUTHA VIDYADHARAN
RESPONDENT/S:
THE COMMISSIONER OF INCOME TAXKOCHI, 682030
BY ADVS.SRI.P.K.RAVINDRANATHA MENON (SR.)SRI.JOSE JOSEPH, SC, FOR INCOME TAX
THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
I.T.A. No.48/2018
J U D G M E N T
S.V. Bhatti, J.
Heard Advocate Sri Mohan Pulickkal and Standing Counsel
Sri Jose Joseph for parties.
Memo dated 31.08.2021 filed by Adv. Mohan Pulickkal isplaced on record and accepted.
ITA No.48/2018 is accordingly dismissed as withdrawn.
Sd/- S.V.BHATTIJUDGE
Sd/- VIJU ABRAHAMJUDGE
jjj
I.T.A. No.48/2018
PETITIONER EXHIBITS
EXHIBIT P1
EXHIBIT P2
EXHIBIT P3
EXHIBIT P4
EXHIBIT P5
EXHIBIT P6
APPENDIX OF ITA 48/2018
TRUE COPY OF THE ASSESSMENT ORDER DATED 26/02/2014.
TRUE COPY OF THE ORDER DATED 07/12/2016 OF THE COMMISSIONER OF INCOME TAX(APPEALS), KOCHI.
TRUE COPY OF THE ORDER DATED 15/02/2018 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH.
TRUE COPY OF THE COMPANY PETITION NO.91/2010 ON THE FILE OF THE COMPANY LAW BOARD, CHENNAI BENCH.
TRUE COPY OF THE SETTLEMENT AGREEMENT DATED 12/11/2010 EXECUTED BY K.J. PAUL & ORS.
TRUE COPY OF THE ORDER DATED 18/11/2010, PASSED BY THE COMPANY LAW BOARD, CHEENAI BENCH IN C.P.NO.91/2010.
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