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Ita/509/2009 Of The Commissioner Of Income Tax,Kannur v. M/S.k. Viswanatha Subraya Kamath

High Court 17 Jul 2009 In favour of: Assessee

Forum / Bench

High Court · highcourtofkerala

Parties

Date of order

17 Jul 2009

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Ita/509/2009 Of The Commissioner Of Income Tax,Kannur v. M/S.k. Viswanatha Subraya Kamath, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.

Decision: Since we have taken the view that payment of contribution to ESI and PF before filing return will be sufficient under Section 43B of theAct, we dismiss the departmental appeal.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

Section 43B case law →

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 C.K.ABDUL REHIM FRIDAY, THE 17TH JULY 2009 / 26TH ASHADHA 1931 ITA.No. 509 of 2009() --------------------- ITA.893/2004 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT ----------------------------- THE COMMISSIONER OF INCOME TAX,KANNUR BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- M/S. K.VISWANATHA SUBRAYA KAMATH &SONS SAKTHI NAGAR, MANGALORE. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 17/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR &C. K. ABDUL REHIM, JJ. -------------------------------------------- I.T.A. No. 509 OF 2009 -------------------------------------------- Dated this the 17th day of July, 2009 JUDGMENT Ramachandran Nair,J. Since we have taken the view that payment of contribution to ESI and PF before filing return will be sufficient under Section 43B of theAct, we dismiss the departmental appeal. (C.N.RAMACHANDRAN NAIR)Judge. (C. K. ABDUL REHIM) Judge. kk

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