Ita/75/2018 Of M/S. Homtok Builders Pvt.ltd v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE T.R.RAVI FRIDAY, THE 20TH DAY OF NOVEMBER 2020 / 29TH KARTHIKA, 1942 ITA.No.75 OF 2018 AGAINST THE ORDER IN ITA 524/COCH/2014 DATED 28-07-2017 OFI.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: M/S. HOMTOK BUILDERS PVT.LTD.,40/8210, PRANAVAM, T.D.ROAD, KOCHI - 682 035, REPRESENTED BY THE DIRECTOR, SHRI.T.G.MANOJ. 40/8210, PRANAVAM, T.D.ROAD, KOCHI - 682 035, BY ADVS.SRI.V.P.NARAYANANSMT.NISHA JOHNSMT.DIVYA RAVINDRANSRI.R.BHASKARA KRISHNAN RESPONDENT/S: THE COMMISSIONER OF INCOME TAX,CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KOCHI - 682 018. SRI.JOSE JOSEPH,SC,IT THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 20-11-2020, THE COURT ON 20-11-2020 DELIVERED THE FOLLOWING: 2 JUDGMENT Dated this the 20th day of November 2020 K.VINOD CHANDRAN, J. It is submitted that the matter has been settldunder the 'Vivad Se Vishwas' scheme. The appeal is closed without answering the questionof law.Sd/-K.VINOD CHANDRANJUDGESd/-T.R.RAVIJUDGEuu 20.11.2020 3 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE ATRUE COPY OF ASSESSMENT ORDER DATED 4.3.2013 PASSED U/S. 143(3) OF THE ACT BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(2), KOCHI ALONG WITH COMPUTATION OF INCOME. ANNEXURE BTRUE COPY OF THE ORDER OF THE CIT(A) -II, KOCHI IN I.T.A. NO. 40/R-1/EKM/CIT (A) II.2012-13 DATED 18.09.2014ANNEXURE CTRUE COPY OF THE ORDER DATED 28.7.2017 OF THE APPELLATE TRIBUNAL IN ITA NO. 524/COCH/2014 ANNEXURE DTRUE COPY OF THE MODIFIED ORDER DATED 10.1.2018 ALONG WITH COMPUTATION OF INCOME PASSED BY THE INCOME TAX OFFICER, CORPORATEWARD 1(3), KOCHI