Ita/69/2015 Of The Commissioner Of Income -Tax (Tds) v. Thomas George Muthoot

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN & THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN WEDNESDAY, THE 2ND DAY OF DECEMBER 2015/11TH AGRAHAYANA, 1937 ITA.No. 69 of 2015 () -------------------------------------------- AGAINST THE ORDER/JUDGMENT IN ITA 31/2013 of I.T.A.TRIBUNAL,COCHIN BENCHDATED APPELLANT(S)/RESPONDENT/RESPONDENT: ------------------------------------------------------------------ THE COMMISSIONER OF INCOME -TAX (TDS),KOCHI. BY ADVS.SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT SRI.K.M.V.PANDALAI, INCOME TAX DEPARTMENT RESPONDENT(S)/APPELLANT/APPELLANT: -------------------------------------------------------------- THOMAS GEORGE MUTHOOT,MUTHOOT HOUSE, KOZHENCHERY,PIN - 689 641. R BY ADVS. SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 02-12-2015, ALONG WITH ITA. 71/2015, ITA. 73/2015, ITA. 74/2015, ITA. 93/2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: DG ITA.No. 69 of 2015 () APPENDIX PETITIONER'S EXHIBITS: RESPONDENT'S EXHIBITS-NIL //TRUE COPY// P.A TO JUDGE THOTTATHIL B.RADHAKRISHNAN & ANU SIVARAMAN, JJ. ------------------------------------------------------------------I.T.A.Nos.69, 71, 73, 74 & 93 of 2015------------------------------------------------------------------- Dated this the 2[nd] day of December, 2015 J U D G M E N T Thottathil B.Radhakrishnan, J. These Income Tax Appeals are filed by the Department on thequestion as to whether the Income Tax Appellate Tribunal haderred in law in setting aside the penalty imposed underSection 271C of the IT Act on the ground of violation ofSection 194A of that Act. This issue stands covered by thejudgment dated 03.07.2015 in ITA Nos. 139 of 2013 and 177of 2013. We have gone through the said judgment. We are inagreement with the views expressed therein. The sum andsubstance of the issues and facts are not at all different. Therespondents before us are different partners of different firmsand the ratio of the afore-noted precedent squarely applies.We follow that common judgment and, applying the law stated ITA.69/15&cons. therein, allow these I.T.As and set aside the orders of theIncome Tax Appellate Tribunal which are impugned in theseappeals. Sd/- (THOTTATHIL B.RADHAKRISHNAN, JUDGE) Sd/-(ANU SIVARAMAN, JUDGE)//TRUE COPY// P.A TO JUDGE DG