Ita/745/2009 Of Commissioner Of Income Tax v. M/S. O.e.n. Limited
High Court
29 Jul 2009 In favour of: Assessee
Forum / Bench
High Court · highcourtofkerala
Parties
Ita/745/2009 Of Commissioner Of Income Tax v. M/S. O.e.n. Limited
Date of order
29 Jul 2009
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ita/745/2009 Of Commissioner Of Income Tax v. M/S. O.e.n. Limited, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: Therefore we uphold the order of the Tribunal anddismiss the department's appeal.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
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
WEDNESDAY, THE 29TH JULY 2009 / 7TH SRAVANA 1931
ITA.No. 745 of 2009()
---------------------
ITA.1306/2004 of I.T.A.TRIBUNAL,COCHIN BENCH
....................
APPELLANT/APPELLANT:
----------------------------
THE COMMISSIONER OF INCOME TAX,COCHIN
BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT(S)/RESPONDENT:
--------------------------------
M/S. O.E.N. INDIA LTD.,
COCHIN.
THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION
ON 29/07/2009, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
-----------------------------------
I.T.A. No. 745 of 2009
--------------------------------------
Dated this the 29[th] day of July, 2009
J U D G M E N T----------------------
Ramachandran Nair,J.
Since the Tribunal has found that ESI contribution whichwas disallowed under Section 43B of the Income Tax Act waspaid before filing of return we do not find any ground fordisallowance. Therefore we uphold the order of the Tribunal anddismiss the department's appeal.
C.N.RAMACHANDRAN NAIR, JUDGE.
C.K.ABDUL REHIM, JUDGE.
okb
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