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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