Ita/93/2011 Of The Commissioner Of Income Tax v. Essco Automobiles
High Court
19 Sep 2018 In favour of: Assessee
Forum / Bench
High Court · highcourtofkerala
Parties
Ita/93/2011 Of The Commissioner Of Income Tax v. Essco Automobiles
Date of order
19 Sep 2018
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ita/93/2011 Of The Commissioner Of Income Tax v. Essco Automobiles, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
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.VINOD CHANDRAN
&
THE HONOURABLE MR. JUSTICE ASHOK MENON
WEDNESDAY,THE 19TH DAY OF SEPTEMBER 2018 / 28TH BHADRA, 1940
ITA.No. 93 of 2011
AGAINST THE ORDER/JUDGMENT IN ITA 236/2010 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 09-02-2011 FOR THEASSESSMENT YEAR 2006-07
APPELLANT:
THE COMMISSIONER OF INCOME TAX,TRIVANDRUM.
BY ADV. SRI.P.K.R. MENON SENIOR COUNSEL GOI
TAXES
SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENT:
ESSCO AUTOMOBILES,ESSCO BUILDING, 12/311, CHATHANPARA, THOTTAKKADU, ATTINGAL,, THIRUVANANTHAPURAM, PIN695 605.
THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON19.09.2018, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING:
ITA No.93/2011
JUDGMENT
The learned Standing Counsel, Government ofIndia (Taxes) submits that he has instruction from theRevenue to withdraw the appeal on the basis of thelitigation policy. In such circumstance, the appeal isdismissed as withdrawn, but, however,leaving thequestions of law open.
Sd/-
K.VINOD CHANDRANJUDGE
Sd/- ASHOK MENON
jma
JUDGE
::3 ::
APPENDIX
PETITIONER'S/S EXHIBITS:
ANNEXURE ATRUE COPY OF THE ORDER U/S 143(3) OF THE ASSESSING, OFFICER DATED 19.12.2008.
ANNEXURE BTRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 28.12.2009.
ANNEXURE CTRUE COPY OF THE PARTNERSHIP DEED.ANNEXURE DTRUE COPY OF THE ORDER OF THE TRIBUNAL.
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.