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Ita/95/2015 Of The Commissioner Of Income Tax v. M/S.coconut Palm Beach Garden

High Court 08 Jun 2016 In favour of: Assessee

Forum / Bench

High Court · highcourtofkerala

Parties

Date of order

08 Jun 2016

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Ita/95/2015 Of The Commissioner Of Income Tax v. M/S.coconut Palm Beach Garden, the High Court (2016) 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.

Sections referenced in this judgment

Section 143 case law →

The order — as passed by the High Court

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC &THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU WEDNESDAY, THE 8TH DAY OF JUNE 2016/18TH JYAISHTA, 1938 ITA.No. 95 of 2015AGAINST THE ORDER IN MP 101/2014 of I.T.A.TRIBUNAL, COCHIN BENCH, DATED 5.12.2014 APPELLANT/RESPONDENT/REVENUE: THE COMMISSIONER OF INCOME TAX, KOTTAYAM BY ADVS.SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/APPELLANT/ASSESSEE: M/S COCONUT PALM BEACH GARDEN C/O N.C.JOHN & SONS PVT. LTD., NEROTH HOUSE, VAZHICHERRY, ALAPPUZHA. R1 BY ADV. SRI.ANIL D. NAIR R1 BY ADV. SRI.R.SREEJITH R1 BY ADV. SMT.ROSIE ATHULYA JOSEPH R1 BY ADV. SMT.O.A.NURIYA R1 BY ADV. KUM.SOUMYA PRAKASH R1 BY ADV. KUM.MEKHALA M.BENNY THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 08-06-2016 ITANOS.518 & 1499/15, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: I.T.A.No.95 of 2015 (C) APPENDIX PETITIONER'S ANNEXURES: ANNEXURE A: ASSESSMENT ORDER UNDER SECTION 143(3) RWS 147DT.26.12.2006. ANNEXURE B: CIT (A)'S ORDER NO.ITA-124/ALPY/CIT-IV 2006-2007DATED 31.3.2008. ANNEXURE C: ITAT'S ORDER IN ITA NO.636/COCH/2008 DATED,26.8.2009. ANNEXURE D: HIGH COURT'S ORDER IN ITA NO.56/2010 DATED18.12.2013. ANNEXURE E: ITAT'S ORDER IN ITA NO.636/COCH/2008 DATED7.3.2014. ANNEXURE F: MISCELLANEOUS PETITION BEFORE THE ITAT FILEDBY THE DEPARTMENT ON 17.7.2014. ANNEXURE G: ITAT'S ORDER IN M.P.NO.101/COCH/2014 DATED5.12.2014. // TRUE COPY // P.A. TO JUDGE ANTONY DOMINIC & DAMA SESHADRI NAIDU, JJ. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - I.T.A.Nos.518/09, 1499/09 & 95/15 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -Dated this the 8[th] day of June, 2016 JUDGMENT Antony Dominic, J. Counsel for the Revenue submits that they are not pursuing these appeals in view of Circular No.21/2015 issued by the CBDT. In view of the submission so made, these appeals are dismissedas withdrawn. Sd/- ANTONY DOMINIC JUDGE jes Sd/- DAMA SESHADRI NAIDU JUDGE

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