Case Law › High Court › Vinod Chandran, J v. The Income Tax Appe...

Vinod Chandran, J v. The Income Tax Appeal Is Allowed

High Court 19 Dec 2018 In favour of: Assessee

Forum / Bench

High Court · highcourtofkerala

Parties

Date of order

19 Dec 2018

Assessment year(s)

—

Outcome

Allowed

The order — as passed by the High Court

Case summary

In Vinod Chandran, J v. The Income Tax Appeal Is Allowed, the High Court (2018) allowed the appeal. The decision went in favour of the assessee.

Decision: The Income Tax Appeal is allowed.

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 WEDNESDAY,THE 19TH DAY OF DECEMBER 2018 / 28TH AGRAHAYANA, 1940 ITA.No. 39 of 2011 AGAINST THE ORDER/JUDGMENT IN ITA 34/COCH/2006 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 26-08-2010 APPELLANT/S: THE COMMISSIONER OF INCOME TAX,COCHIN BY ADV. SRI.PKR MENON, SR.COUNSEL, GOI (TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: M/S.KAMADHENU MILK PRODUCTSWARRIAM ROAD, COCHIN - 16. THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 19.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -------------------------------------------ITA No.39 of 2011 ------------------------------------------- Dated this the 19[th ]day of December, 2018 J U D G M E N T Vinod Chandran, J. We find that the connected appeals that arosefrom the common order of the Income Tax AppellateTribunal with respect to the block period from01.04.1994 to 04.10.2001, were disposed of by thisCourt as per judgment in ITA No.18/2010 and connectedcases [CIT v. Kamadhenu Milk Products & Another],reported in (2012) 71 DTR (Ker) 91. The very sameissues arise herein also. We also are informed thatSpecial Leave to Appeal (Civil)---/2013 (CC 22610/2012)against the judgment and order in ITA No.18/2010 andRP No.501/2012 in ITA No.18/2010 was dismissed. Insuch circumstances, we answer the questions of lawraised in favour of the Revenue and against theassessee. The order of the Tribunal is, hence, setaside. The Income Tax Appeal is allowed. Sd/- K.VINOD CHANDRAN JUDGE Sd/- ASHOK MENON WA1939/18 APPENDIX APPELLANT'S EXHIBITS:

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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.

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