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Itr/11/2008 Of The Commissioner Of Income Tax v. M/S. T.m.constructions

High Court 29 Jan 2019 In favour of: Unclear
Forum / Bench
High Court · highcourtofkerala
Parties
Itr/11/2008 Of The Commissioner Of Income Tax v. M/S. T.m.constructions
Date of order
29 Jan 2019
Assessment year(s)
1988-89
Outcome
Other

The order — as passed by the High Court

Case summary

In Itr/11/2008 Of The Commissioner Of Income Tax v. M/S. T.m.constructions, the High Court (2019) decided the matter.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY, THE 29TH DAY OF JANUARY 2019 / 9TH MAGHA, 1940 ITR.No. 11 of 2008 ARISING OUT OF R.A.NO.290/COCH/1997 OF I.T.A.TRIBUNAL, COCHIN BENCH APPLICANT: THE COMMISSIONER OF INCOME TAX,THIRUVANANTHAPURAM. BY SRI.P.K.R.MENON, SENIOR COUNSEL, GOI(TAXES) RESPONDENT/S: M/S. T.M.CONSTRUCTIONS, GOVINDA VILASAM, NEAR REST HOUSE, KOTTARAKKARA. OTHER PRESENT: SRI JOSE JOSEPH, STANDING COUNSEL FOR GOI (TAXES) THIS INCOME TAX REFERENCE HAVING BEEN FINALLY HEARD ON 29.01.2019,THE COURT ON THE SAME DAY PASSED THE FOLLOWING: Vinod Chandran,J. ORDER The reference is at the instance of the Revenueand the amount involved is only Rs.8,200/-. In suchcircumstances, considering the litigation policy thereference is closed leaving open the questions raised. A copy of this order under the seal of this Courtand the signature of the Registrar shall be forwarded tothe Income Tax Appellate Tribunal, Cochin Bench. Sd/- K.VINOD CHANDRAN JUDGE Sd/- ASHOK MENONJUDGE APPENDIX APPLICANT'S ANNEXURES: ANNEXURE-A ASSESSMENT ORDER PASSED BY ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-I, QUILON. ANNEXURE-B APPELLATE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANNATHAPURAM. ANNEXURE-CORDER PASSED BY THE ITAT, COCHIN BENCH IN ITA NO.563/COCH/1992. Vku/- [ true copy ]
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