Ita/59/2014 Of M/S. Santhosh Hospital v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 25TH DAY OF JANUARY 2021 / 5TH MAGHA, 1942 ITA.No.59 OF 2014 AGAINST THE ORDER IN ITA 315/COCH/2012 DATED 13-09-2013 OF I.T.A.TRIBUNAL, COCHIN BENCH APPELLANT/S: M/S. SANTHOSH HOSPITALNEAR NEW BUS STAND, THALASSERY 670 101.REPRESENTED BY ITS PARTNER, DR.SANTHOSHBY ADVS.NISHA JOHNSRI.T.M.SREEDHARAN (SR.)SMT.DIVYA RAVINDRANSRI.V.P.NARAYANAN RESPONDENT/S: THE COMMISSIONER OF INCOME TAXSAHANA AUDITORIUM, MELE CHOVVA,KANNUR 670 006.R1 BY SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)R1 BY ADV. SRI.P.K.R.MENONSR.COUNSEL GOITAXESR1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX OTHER PRESENT: ADV NISHA JOHN FOR THE APPELLANT THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 25.01.2021, THE COURTON THE SAME DAY DELIVERED THE FOLLOWING: I.T.Appeal No. 59/2014 J U D G M E N T Dated this the 25th day of January 2021 S.V. Bhatti, J. Advocate Nisha John does not press the prayer in I.T.Appeal No.59/2014. I.T. Appeal dismissed accordingly. Sd/- S.V.BHATTIJUDGE Sd/- BECHU KURIAN THOMASJUDGE jjj I.T.Appeal No. 59/2014 APPENDIX APPELLANT'S ANNEXURES A TRUE COPY OF THE ASSESSMENT ORDER ALONG WITH DEMAND NOTICE DATED 19.11.2009 PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1), KANNUR B TRUE COPY OF ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) -II, KOZHIKODE VIDE ITA NO.95/KNR/CIT/CLT/2009-10DATED 5.9.2012 C TRUE COPY OF MEMORANDUM OF APPEAL DATED 26.11.2012 FILED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-I, KANNUR IN THE ITAT, COCHIN BENCH D TRUE COPY OF THE ORDER DATED 13.9.2013 IN ITA NO.315/COCH/2012 OF THE ITAT, COCHIN BENCH