Ita/616/2009 Of The Commissioner Of Income Tax v. K.balakrishnan Nair
High Court
28 Jul 2009 In favour of: Assessee
Forum / Bench
High Court · highcourtofkerala
Parties
Ita/616/2009 Of The Commissioner Of Income Tax v. K.balakrishnan Nair
Date of order
28 Jul 2009
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Ita/616/2009 Of The Commissioner Of Income Tax v. K.balakrishnan Nair, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: Consequently the appeal is dismissed.
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 MR. JUSTICE C.N.RAMACHANDRAN NAIR
&
THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM
TUESDAY, THE 28TH JULY 2009 / 6TH SRAVANA 1931
ITA.No. 616 of 2009()
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ITA.340/COCH/2003 of I.T.A.TRIBUNAL,COCHIN BENCH
....................
APPELLANT/APPELLANT
---------------------------------------
THE COMMISSIONER OF INCOME TAX,
KANNUR.
BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT(S): RESPONDENT
-------------------------
SHRI. K.BALAKRISHNAN NAIR,
PWD CONTRACTOR, KANNUR.
THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 28/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
ON 28/07/2009, THE COURT ON THE SAME DAY DELIVERED THE
C .N. RAMACHANDRAN NAIR &C. K. ABDUL REHIM, JJ.
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I.T.A. No. 616 OF 2009
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Dated this the 28th day of July, 2009
JUDGMENT
Ramachandran Nair,J.
Since the questions raised are on valuation of work-in-progressand the year of assessment of income received for the work executedby the assessee through Power of Attorney engaged by him, we do notfind any substantial questions of law arising from the order of theTribunal. Consequently the appeal is dismissed.
(C.N.RAMACHANDRAN NAIR)Judge.
(C. K. ABDUL REHIM)
Judge.
kk
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