Op(Crl.)/396/2015 Of M/S. Elton Technologies (P) Ltd v. The Deputy Commissioner Of Income Tax, Corporate Circle 1(1)
High Court
21 Jan 2016 In favour of: Revenue
Forum / Bench
High Court · highcourtofkerala
Parties
Op(Crl.)/396/2015 Of M/S. Elton Technologies (P) Ltd v. The Deputy Commissioner Of Income Tax, Corporate Circle 1(1)
Date of order
21 Jan 2016
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Op(Crl.)/396/2015 Of M/S. Elton Technologies (P) Ltd v. The Deputy Commissioner Of Income Tax, Corporate Circle 1(1), the High Court (2016) dismissed the appeal. The decision went in favour of the Revenue.
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 B.KEMAL PASHA
THURSDAY, THE 21ST DAY OF JANUARY 2016/1ST MAGHA, 1937
OP(Crl.).No. 396 of 2015 (Q)
-----------------------------
CC. NO. 68/2015 OF ADDL. CHIEF JUDICIAL MAGISTRATE COURT (E&O), ERNAKULAM.
.......
PETITIONERS:
--------------------
1. M/S. ELTON TECHNOLOGIES (P) LTD.,
(ERSTWHILE, ELTON WEB SOLUTIONS (P) LTD.), PUTHURAN PLAZA, K.P.C.C. JUNCTION, KOCHI-682 011, REPRESENTED BY ITS PRINCIPAL OFFICER, MR.B.R. AJIT.
2. B.R. AJIT, AGED 63 YEARS,
S/O.KESAVAN B.UNNITHAN, PRINCIPAL OFFICER, M/S ELTON TECHNOLOGIES P. LTD, PUTHURAN PLAZA, K.P.C.C. JUNCTION, KOCHI-682 011. M/S ELTON TECHNOLOGIES P. LTD, PUTHURAN PLAZA, K.P.C.C. JUNCTION, KOCHI-682 011.
BY ADV. SRI.DALE P.KURIEN.
RESPONDENTS:
------------------------
1. THE DEPUTY COMMISSIONER OF INCOME TAX,
CORPORATE CIRCLE (1), CORPORATE RANGE-1, IVTH FLOOR, CENTRAL REVENUE BUILDINGS, I.S. PRESS ROAD, KOCHI-682 018. IVTH FLOOR, CENTRAL REVENUE BUILDINGS, I.S. PRESS ROAD, KOCHI-682 018.
2. THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDINGS, I.S. PRESS ROAD, KOCHI-682 018. CENTRAL REVENUE BUILDINGS, I.S. PRESS ROAD, KOCHI-682 018.
3. THE COMMISSIONER OF INCOME TAX (APPEALS)-I,
1ST GIRINAGAR CROSS ROAD, PANAMPILLY NAGAR, KOCHI-682 020. KOCHI-682 020.
4. STATE OF KERALA,
REPRESENTED BY THE PUBLIC PROSECUTOR, HIGH COURT OF KERALA, ERNAKULAM, KOCHI-682 031. HIGH COURT OF KERALA, ERNAKULAM, KOCHI-682 031.
R1 TO R3 BY ADVS. SRI.P.K.R.MENON, SENIOR COUNSEL, SRI.JOSE JOSEPH, SC. R4 BY PUBLIC PROSECUTOR SMT.SAREENA GEORGE.
rs.
THIS OP (CRIMINAL) HAVING BEEN FINALLY HEARD ON 21-01-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
B.KEMAL PASHA, J.
===================O.P.(CRL). No.396 of 2015 ====================
Dated this the 21[st] day of January, 2016
J U D G M E N T
Learned counsel for the petitioners submits that he is not
pressing this O.P.(Crl). Accordingly, this O.P.(Crl) is dismissed
as not pressed.
DSV/21/1/16
Sd/-
B. KEMAL PASHA
JUDGE
//True Copy//
P.A.To Judge
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.