Case LawHigh Court › Ita v. The Commissioner Of Income Tax

Ita v. The Commissioner Of Income Tax

High Court 20 Jun 2014 In favour of: Revenue
Forum / Bench
High Court · highcourtofkerala
Parties
Ita v. The Commissioner Of Income Tax
Date of order
20 Jun 2014
Assessment year(s)
Outcome
Dismissed

Case summary

In Ita v. The Commissioner Of Income Tax, the High Court (2014) dismissed the appeal. The decision went in favour of the Revenue.

Decision: No.179/2012.Following that Judgment, the appeal stands dismissed.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.M.JOSEPH &THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FRIDAY, THE 20TH DAY OF JUNE 2014/30TH JYAISHTA, 1936 ITA.No. 91 of 2014 () ---------------------- AGAINST THE ORDER IN ITA 160/2013 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 07-06-2013 APPELLANT(S)/APPELLANT: -------------------------------------------- THE KANNUR DISTRICT CO-OPERATIVE BANK LIMITED 545A, JILLA BANK BUILDING, KANNUR BY ADV. SMT.MEENA JOHN, SC, KANNUR DIST. CO.OP.B RESPONDENT(S)/RESPONDENT: -------------------------------------------------- THE COMMISSIONER OF INCOME TAX, CALICUT R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 20-06-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA.No. 91 of 2014 APPENDIX PETITIONER'S EXHIBIT ---------------------------------- ANNEXURE A : COPY OF THE ASSESSMENT ORDER DATRED 27.12.2010. ANNEXURE B : COPY OF THE ORDER DATED 1/1/2013 OF THE COMMISSIONER OF INCOME TAX (APPEALS), KOZHIKODE. TAX (APPEALS), KOZHIKODE. ANNEXURE4 : COPY OF THE ORDER DATED 7.6.2013 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCHTRIBUNAL, COCHIN BENCH RESPONDENT'S EXHIBIT: ------------------------------------ NIL. // TRUE COPY // Sou. P.S. TO JUDGE. K. M. JOSEPH & A.K.JAYASANKARAN NAMBIAR, JJ. ========================= C.M.Appln. No.413/2014 in I.T.A No.91/2014 &I.T.A. No. 91 of 2014 ========================= Dated this the 20[h] day of June 2014 J U D G M E N T K. M. Joseph, J. C.M.Appln. 412/2014 Heard the learned counsel for the parties. Delay of 183days in filing the appeal will stand condoned. I.T.A. No.91/2014 The issue raised in this appeal is covered againstthe appellant by virtue of the judgment in I.T.A. No.179/2012.Following that Judgment, the appeal stands dismissed. Sd/- K. M. JOSEPH, JUDGE Sd/- A.K.JAYASANKARAN NAMBIAR, JUDGE dpk. /True copy/
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